Comparing the Great Flood in Epic of Gilgamesh and the...

Comparing the Great Flood in Epic of Gilgamesh and the Biblical story of Noah’s Ark Many of the same ancient stories can be found in different cultures. Each story differs in a small way, but the general idea remains synonymous. One story that is paralleled in several cultures is the legend of a great flood. The epic of Gilgamesh resembles the Bible’s story of Noah’s Ark, but specific details differ in several aspects. The story of Gilgamesh originates from twelve fire-hardened, mud tablets, written in cuneiform, in the Mesopotamian culture from around 2500 B.C.E. It has been passed down through generations for centuries, teaching obedience to gods. The story of Noah’s Ark, found in the Christian Bible, seems to do the†¦show more content†¦Gilgamesh brought his family on the boat as well, but he also brought all the craftsmen that helped to build it, (relg-studies). This is a huge difference between the stories. The craftsmen were an added group that reproduced and passed on their skills. Noah only took his family, relying on God to pro vide them with the necessary items that they could not produce. There were not any other people on board. Therefore, the corruption of this world is thought to come from one of Noah’s sons, descending down through him. If Gilgamesh brought craftsmen on the boat, this is a new place to lay the blame for today’s violence. The next discrepancy lies in the amount of time it rained. Noah’s story emphasized rain for forty days and forty nights. The number forty also appears in several other biblical stories. Gilgamesh’s rainfall lasts for just six days and nights. However, the numerical system of the Mesopotamians is based on the numbers six, ten, and sixty. So the story directly relates to the numerical system of the time, (Lecture, 9/13/1999). Perhaps this number was adopted because of its wide use. Upon the arrival on the mountain top, each man sent out a dove, which returned because it found no place to land. Then, Gilgamesh sent out a swallow, which also r eturned. When Gilgamesh sent out a raven, it did not return. He knew the raven had found a place to land and food to live off of. So theShow MoreRelated Comparing and Contrasting Epic of Gilgamesh and the Bibles Noahs Ark642 Words   |  3 PagesComparing and Contrasting Epic of Gilgamesh and Noahs Ark Many cultures have stories of a great flood, and probably the best known story is of Noahs Ark. The next most notable is the Sumerian story of Ut-Napishtim found in the Epic of Gilgamesh. In the ancient Babylonian depiction of the flood story, the god Enlil creates a flood to destroy a noisy mankind that is disturbing his sleep. Gilgamesh is told by another god, Ea, to build an ark (Monack 1). The Epic of Gilgamesh has broadly theRead More Flood in Epic of Gilgamish and Book of Genesis of the Holy Bible873 Words   |  4 PagesThe Flood in The Epic of Gilgamish and The Bible The story of the great flood is probably the most popular story that has survived for thousands of years and is still being retold today.   It is most commonly related within the context of Judeo-Christian tradition.   In the Holy Bible, the book of Genesis uses the flood as a symbol of Gods wrath as well as His hope that the human race can maintain peace and achieve everlasting salvation.   The tale of Noahs Ark begins with Gods expression

Sentence Outline Free Essays

The Sentence Outline Topic: Lifestyle Diseases Narrowed Topic:Obesity: The Global Epidemic Purpose:To inform the general public about the dangers associated with obesity Thesis:The increasing prevalence lifestyle diseases such as obesity is a major world health concern, since it affects the physical, mental and economic well-being of those affected. 1. Though obesity is not a typical addiction, its effects on physical health are just as serve as those of alcoholism. We will write a custom essay sample on Sentence Outline or any similar topic only for you Order Now A. Obesity is a leading preventable cause of death worldwide. (Barness et al, 2007) B. Obesity increases the risk of many chronic conditions such as heart disease, type 2 diabetes and certain types of cancer. C. Research shows that a person who is 40 percent overweight is twice as prone to die early compared to a person who has average weight. 2. The mental health effects of obesity can be as damaging to your health as the physical effects, according to recent obesity research. A. Mental health struggles caused by being overweight include social discrimination low self-esteem, and even suicide. (Pawlik-Kienlen, 2007) B. Obesity may induce feelings of anxiety and depression. C. Obese individuals may develop anti-social behaviour. 3. Obesity is not only a health concern but also an economic phenomenon A. Employers may not want to hire obese people due to higher expected healthcare costs if the employers provide health insurance for their employees. B. The economic effects of obesity may be direct or indirect. C. Estimated medical costs connected to obesity and smoking each account for about 9. 1% of all health expenditures in the United States (Finkelstein, Fiebelkorn, Wang, 2003). How to cite Sentence Outline, Essay examples

Workplace Health and Safety in Australia †MyAssignmenthelp.com

Question: Discuss about the Workplace Health and Safety in Australia. Answer: The Safe Work Australia is the statutory body of the Australian government established under the Safe Work Act Australia 2008, which endeavours to improve work health and safety and compensation of workers in Australia. The companies irrespective of industrial type are to abide by the laws and policies laid down by the act (safeworkaustralia.gov.au, 2017). The workers engaged at construction company in particular are prone of accidents and even deaths due to unsafe working conditions maintained by their employers. According to an international daily, one such death took place at Kenoss Contractors, Canberra when an employer called Michael Booth was electrocuted to death when his tipper touched low hanging electrical cables over the site he was deputed at. The company tried to hinder the investigation and tried to alter the attendance records of Booth. ACT Work Safe Commissioner Mark McCabe penalised the company huge fine of $ 1.1 million, which was probably the highest penalty in the history of Australia. The court observed gross lack of safety measures and breach of Occupational Health and Safety. The ACT Work Safe Commissioner further warned the companies in Australia to ensure safe working conditions of their workers. The case became a milestone in the history of workplace health and safety in companies in Australia (abc.net.au, 2017). The workplaces like construction sites of Kennos Contractors, Australia are often characterised by lack of safety and presence of hazardous environment. The hazardous situations in the construction sites can happen due to slips, trips, lying of debris and uneven walking conditions. The workers often meet accidents due to tripping over equipments and excavated materials falling over them from above due to lack of security measures while demolishing standing structures like buildings (Zhang et al., 2013). The materials and unstable structures often cause accidents when they get misplaced and fall on workers. Workers also fall seriously sick and even die due to coming in contact with poisonous and explosive gases. The vehicles and wires often cause death of workers who encounter them suddenly. The blocked paths due to debris, gases and other materials often prevent escape and movement of injured workers and result in the death of those workers. Themanagement of the construction companie s often do not arrange for first aids and safety measures, thus causing the heath conditions of workers deteriorate which sometimes even cause death of injured workers (Dagan Isaac, 2015). According to Taylor (2015), the construction site of Kenoss Contractors where Michael Booth was working was characterised by several serious hazards and breach of basic safety measures. The site had high-tension electric wires which had electricity running through them even during the work went on in the construction site. The contractor did not employ any supervisor to look into the safety of the workers. There was no safety sign to alert workers about the active wires and the authorities of Kenoss Contractors managed the access to the site poorly. There were no locks and the compound appeared to have been designed as a dump yard of debris (Hardison et al., 2014). The workers were warned not to visit the site and there was no explanation of Mr Booths employment at the highly unsafe site. The Industrial Magistrate Ms Lorraine Walker pointed out that the safety precautions from the side of the management of Kenoss Contractors could have abated the death of Mr Booth. She in her stateme nt further pointed out that the hazardous conditions at the site were sufficient to cause injury or even casualty. The situation at the site revealed gross breach of Safe Work Australia Act 2008 and OHS (business.gov.au, 2017). According to the Industrial Magistrate Ms Walker, the breach in safety and Occupational Health and Safety could have avoided the fatality of Mr Booth using precautionary measures. There were hanging wires over the site, which were active even during the commencement of work at the site. The authorities and the engineers deployed to supervise the work at the site should have turned the wires off before the commencement of the work (Grow, 2017). The company should have employed supervisors to supervise the safety measures at the site. The wires should have been flagged with red or any other appropriate colour to warn workers maintain distance. The Model WHS Act mandates the companies to employ safety officers at the sites to ensure safe working conditions of the workers. Kenoss Contractors should have employed safety officer at the site in accordance to this act. The company should have maintained proper accessibility and maintenance at the site. These precautionary measures according to Model WHS Act could have helped in avoiding the accident, which killed Mr Booth (Zhang, Boukamp Teizer, 2015). According to the news by a leading Australian daily, the workplace where the accident that took the life of Michael Booth happened was characterised by hazardous working conditions. Michael Booth was employed at a resurfacing project under Kenoss Contractors on March 2012. The work place environment was extremely unsafe and the company did not follow the Model WHS Act (canberratimes.com.au, 2017). The act mandates the employers to ensure safe working conditions and protect the employees from accidents. The tip truck, which Booth was driving, came very close or in direct contact with the high-tension electrical lines hanging over the site. This contact resulted in huge flow of current strong enough to deflate the heavy tyres of tip trucks and leaving burnt marks on the road (Demirkesen Arditi, 2015). Michael Booth, in order to save his life jumped off the truck, collapsed and died. Ms Walker, the Industrial Magistrate reported that the safety officer of the company was the son of the general manager and did not possess the required qualifications to function as a safety officer. The management of Kenoss attempted to tamper with evidence to obstruct the legal procedures by modifying the attendance records of Mr Booth. The magistrate acknowledged a huge penalty of AU$ 1.1 million to the company, which went into liquidation. The court issued a very strong message to the companies and warned them against breaching the OHS laws (safeworkaustralia.gov.au, 2017). The Safe Work Australia resolved the issue by penalising Kenoss Contractors with a fine of AU$ 1.1 million. Safe Work Australia lays down clear model codes to be followed by companies carrying out construction works like construction of buildings and pathways. Regulation 297 mandates the companies engaged in construction business and employing people at construction sites to identify the sources of probable accidents on the site like naked wire and debris. It is the responsibility of the employers to eliminate the hazardous source to the extent possible. The employer if fails to eliminate the risks should at least take steps to minimise the hazards. The topmanagement of the company should also supervise the hazardous sources regularly to ensure that the hazards are under control and take measures to ensure that the hazards stay within the control of the company (Wachter Yorio, 2014). Chapter 3 of Safe Work Australia under Safe Work Australia Act 2008 provides codes of practices cons truction companies should follow to ensure security of their workers at the sites. The chapter directs the companies to recognise the possible sources of accidents and risks to the lives and well-being of the workers. The employers should employ techniques to find out the risks those can be caused due to the hazards (Matthews et al., 2014). The construction company owners are required to implement control measures to reduce the hazards and maintain this control. Industrial Magistrate Lorraine Walker announced the verdict of the penalty on the company, which had gone into insolvency by then. The industrial magistrate went to investigate the safety situations at the site and discovered that the safety laws were not followed. The verdict became a historical case in workplace safety and health in Australia. The magistrate warned the construction company to follow the safety laws (Chan et al., 2016). The construction company Kenoss Contractors could have managed the workplace safety and health of the workers in a different way to ensure their safety. First, the top management should have employed a professional safety officer with appropriate qualification and experience to study the risk factors in its construction sites. Second, the safety officer should have assessed the seriousness of the risk factors and the graveness of accidents they are capable of causing. The safety officer should have prepared reports regarding the safety conditions at the site as per Safe Work Australias model codes of practices pertaining to the construction sector (Choudhry, 2014). Third, he should have presented the report to the higher management and advised them on the safety measures that could be taken to minimise those risk factors, if their total elimination is not possible. The safety officers and the engineer in charges should have ensured control of hazardous situation like deactivating liv e wires hanging overhead before employees start their work. They should have stopped Mr Booth who sub-contractor from entering the site just as they had inhibited their own employees from entering the site. Taking these steps could have saved the life of Mr Booth (Zhou, Goh Li, 2015). I would have looked into the safety and security of the workers had I worked in the site of Kenoss Contractors. First, I would have treated both the workers under the payroll of Kenoss and the subcontractors like Mr Booth in the similar way. I would have followed the laws under Safe Work Australia and identified the hazardous factors, which were capable of causing accidents at the construction sites. Then I would have prepared and maintained a report on the hazards and their likely threats to the security of the workers (Hardison et al., 2014). Then I would have presented the same before the higher management and advised them on the safety, which according to the OHS laws they should take. The next step would have been to conduct a survey of the construction site. This would have made it possible to study the hazards to the security of the workers like heaps of debris obstructing the ways for smooth movement of workers in case of accidents. The next step would have been to remove the debris and clear the ways. The wires would have been tested and marked red to warn the workers to stay away from them while working at the site. A very effective step that I would have taken to ensure the safety of the workers riding trucks and bulldozers would have been deactivating the live wires when the work starts on the site. This would prevent workers from meeting with accidents, suffering injuries or even meeting with death on coming in contact with the wires (Chan et al., 2016). The wires would have been marked in red to warn the workers driving trucks to stay away from them to avoid accidents. I would have used machines to demolish buildings and completely mechanise the process to ensure no accidents caused to workers due to falling of demolition debris on them. A very crucial step would have been training the employees of all hierarchies on work place health and safety. This would have enabled them to take precautionary measures in case of accidents, which would help in saving lives of injured workers. Workplace health and safety have become important aspects of the workplaces in all industries in Australia including the construction industry. Kenoss did not follow the directives on employee safety at their sites. This slackness of Kenoss resulted in the death of Mr Booth, subcontractor. The company tried to tamper evidences but remained unsuccessful. The magistrate court penalised the firm with a fine of AU $ 1.1 million but the company went into dissolution. It can be recommended to the construction companies in Australia that they should follow the policies like Model Codes of Practices laid down by the Safe Work Australia and Workplace Health and Safety, Australia. It can be recommended that the apex management bodies should frame safety policies in accordance with these safety laws. This would ensure safety and security of the workers on sites. This would ensure higher safety of workers, which would reduce accidents, and resultant loss of productivity. This would ultimately pr omote higher productivity by enabling more accurate execution of projects. Thus, following of safety laws would ensure higher revenue generation in the construction companies due to more appropriate execution of the projects according to the requirements of the customers. References: Chan, A. P., Javed, A. A., Lyu, S., Hon, C. K., Wong, F. K. (2016). Strategies for improving safety and health of ethnic minority construction workers.Journal of Construction Engineering and Management,142(9), 05016007. Choudhry, R. M. (2014). Behavior-based safety on construction sites: A case study.Accident Analysis Prevention,70, 14-23. Dagan, D., Isaac, S. (2015). Planning safe distances between workers on construction sites.Automation in construction,50, 64-71. Demirkesen, S., Arditi, D. (2015). Construction safety personnel's perceptions of safety training practices.International Journal of Project Management,33(5), 1160-1169. Grow, h. (2017).OHS : OHS : Occupational Health Safety : Risk Management : Sydney Australia.Ohsaustralia.com.au. Retrieved 28 September 2017, from https://www.ohsaustralia.com.au/ Hardison, D., Behm, M., Hallowell, M. R., Fonooni, H. (2014). Identifying construction supervisor competencies for effective site safety.Safety science,65, 45-53. Hardison, D., Behm, M., Hallowell, M. R., Fonooni, H. (2014). Identifying construction supervisor competencies for effective site safety.Safety science,65, 45-53. Inman, M. (2017).Kenoss Contractors fined $1.1 million for workplace death.Canberra Times. Retrieved 25 September 2017, from https://www.canberratimes.com.au/act-news/kenoss-contractors-fined-11-million-for-workplace-death-20150819-gj2fra.html Matthews, L. R., Fitzpatrick, S. J., Bohle, P., Quinlan, M. (2014). Investigation and prosecution following workplace fatalities: Responding to the needs of families.The Economic and Labour Relations Review,25(2), 253-270. Model Code of Practice: Construction work. (2017).safeworkaustralia.gov.au. Retrieved 25 September 2017, from https://www.safeworkaustralia.gov.au/doc/model-code-practice-construction-work Taylor, G. (2017).Canberra construction company fined $1.1m over death of truck driver.ABC News. Retrieved 28 September 2017, from https://www.abc.net.au/news/2015-08-19/construction-company-fined-1-million-over-workplace-death/6708032 Wachter, J. K., Yorio, P. L. (2014). A system of safety management practices and worker engagement for reducing and preventing accidents: An empirical and theoretical investigation.Accident Analysis Prevention,68, 117-130. Work Health and Safety (OHS) acts, regulations and codes of practice. (2017).Business.gov.au. Retrieved 28 September 2017, from https://www.business.gov.au/info/run/workplace-health-and-safety/whs-oh-and-s-acts-regulations-and-codes-of-practice Zhang, S., Boukamp, F., Teizer, J. (2015). Ontology-based semantic modeling of construction safety knowledge: Towards automated safety planning for job hazard analysis (JHA).Automation in Construction,52, 29-41. Zhang, S., Teizer, J., Lee, J. K., Eastman, C. M., Venugopal, M. (2013). Building information modeling (BIM) and safety: Automatic safety checking of construction models and schedules.Automation in Construction,29, 183-195. Zhou, Z., Goh, Y. M., Li, Q. (2015). Overview and analysis of safety management studies in the construction industry.Safety science,72, 337-350.

Legalization Of Marijuana Essays - Drug Control Law, Drug Culture

Legalization Of Marijuana The purpose of this paper is to discuss marijuana and compare both sides of the issue of legalizing marijuana. We have two factions fighting each other ; one those who are pro marijuana and those who are anti marijuana. These two factions have been fighting on this issue on the halls of justice for years. Pro marijuana legalization groups such as the Physician's Association for AIDS Care, National Lymphoma Foundation argue that marijuana should be legalized in order to treat terminally ill patients. Among them are AIDS victims who find that marijuana stimulates their appetites so they can fight off dangerous emaciation; glaucoma sufferers who have used marijuana said it has prevented them from going blind, and cancer patients for whom it alleviates the severe nausea that is often accompanies chemotherapy and sometimes makes lifesaving treatment impossible. Due to all these lobbying groups which show substantial evidence that marijuana can be used as a prescribed drug. Also many advocates who are pro marijuana complain that morphine and cocaine are legal and are very dangerous drugs, that brings up the question why not legalize marijuana as medical drug which is proven to be less dangerous than cocaine and morphine. Lobbying groups in a San Diego, California , council committee unanimously voted to urge president Bill Clinton and congress to end federal restrictions against the use of marijuana for legitiment medical use. City council women Christine kehoe said she wanted the city of San Diego to go on the record we support the medical use marijuana.; marijuana can be a drug of necessity in the treatment of AIDS, glaucoma, cancer and multiple sclerosis. '' Many agencies which are anti marijuana such as Drug Enforcement Agency and police departments argue that marijuana shouldn't be legalized. These agencies believe that marijuana shouldn't be legalized because if marijuana is to become legal then thousands more patients using marijuana. Then people will raise the question why marijuana illegal at all if its a medicine. The main reason why the Drug Enforcement Agency doesn't want marijuana to be legal is because their is no hard core evidence that proves that marijuana is a effective drug as a medicine. In twenty years of research have produced no reliable scientific proof that marijuana has medical value. The American Cancer Society , American Glaucoma Society,the National Multiple Sclerosis, the American Academy of Ophthalmology , or the American Medical Association , say that their is no evidence that marijuana is a medicine. The agencies also argues that no other drug prescribed is smoked and that knew findings show that marijuana is acutely harmful to AIDS, Cancer patients because the active ingredient in marijuana acutely reduces the the bodies white blood cells which fight off infection. The Drug Enforcement Agency along with police departments all over the United States believe, with the legalization of drugs crime will increase due to a higher increase of pot users which will eventually become addicts and will still or kill in order to get their drugs. These are the main points and reasons why the Drug named marijuana shouldn't be legalized in the United States of America. Seeing booth sides of the issue I come to a conclusion that marijuana should be legalized in order to help people suffering from terminal diseases such as AIDS, Cancer and Glaucoma. Prohibition of marijuana over the past decades hasn't deminshed the demand of the drug in the United States. The use of marijuana has acutely went up due to the mass attention given to marijuana by rappers such as Cypress Hill who promote the use of marijuana as a social drug. But I believe that marijuana is here to stay in our society and is only going through the stages that alcohol had during the prohibition era. Marijuana will become legal due to the knew administration which is liberal and who's leader , president Bill Clinton who had acutely used marijuana during the nineteen sixties. Due to all these factors marijuana will become more widely accepted by the American people who will pressure congress to rewrite the laws on the drug marijuana. Now its only a matter of time before lobbying groups pressure the legislature to legalize it. Due to legalization many states will be able to grow marijuana as a cash crop, and the United States government will be able to tax marijuana and make revenue off it. The revenue made from marijuana will be in the millions which can be used for drug rehabs and anti drug programs targeted at elementary children. Still by

Comparison of Nora (A Dolls House) and Mrs.Alving (Ghosts).

Comparison of Nora (A Dolls House) and Mrs.Alving (Ghosts). Nora and Mrs. Alving are two main characters in Ibsen's plays. They are similar in some ways, but obviously they are both uniquely diverse. They play many of the same roles in their plays, and are probably the most similar two characters between "Ghosts" and "A Doll's House."Nora is a unique character, a kind not usually seen in most plays. She swings her mood often; she is either very happy or very depressed, comfortable or desperate, wise or na ­ve. At the beginning of the play, Nora still plays a child in many ways, listening at doors and eating forbidden sweets behind her husband's back. She has gone straight from her father's house to her husband's, bringing along her nursemaid which tells us that she hasn't really grown up. She also doesn't have much of an own opinion. She has always accepted her father's and her husband's opinions.Oswald PlushShe's aware that Torvald would have no use for a wife who was equal to him. But like many children, Nora knows how to manipulate Torva ld by pouting or by performing for him. In the end, it is the truth about her marriage that awakens Nora. Although she may suspect that Torvald is a weak, petty man, she believes that he is strong, that he'll protect her from the consequences of her actions. Then, at the moment of truth, he abandons her completely. She is shocked into reality and sees how fake their relationship has been. She realizes that her father and her husband have seen her as a doll, a toy to be played with, a figure without opinion or will of her own. She also realizes that she is treating her children the same way. Her whole life has been based on illusion rather than reality.Mrs. Alving married her late husband, Captain Alving, at her family' proposal, but she had a horrible marriage. She ran away to Pastor Manders, who she was attracted to, but he made her return to her husband. After enduring her husband's depravity for a while, she sent away Oswald at the age of seven, with the hope that he would never discover his dead father's immorality. Mrs. Alving built an orphanage to memorialize his death, and it was scheduled to be dedicated the following day. She didn't want anyone to know the truth about his person; she wanted everyone to think he was a great, honorable man. Fortunately, she at least had the compellation to tell her son the truth about his father.The occasions that arose for both characters were similar to some extent. One year into her marriage, Mrs. Alving, like Nora, walks out on her husband, fleeing to the house and into the arms of her friend Pastor Manders, only to be persuaded by him to return to her husband. Another similar occurrence was when Nora had to save her husband, by going into exile and away for a little bit, and Mrs. Alving saved her son by sending him into exile or at least away from their home so that Oswald would never have to grow up with his freelancing father.There were also some key differences between Nora and Mrs. Alving. In "A Doll's House", the reason of the union between Nora and Helmer relied on the husband's conception of integrity and unyielding devotion to social morality. He was the conventional, ideal husband and devoted father. Not so in Ghosts. Mrs. Alving married Captain Alving only to find that he was a physical and mental wreck, and that life with him would mean utter degradation and be fatal to her possible children. In her despair, she turned to her friend, Pastor Manders, who needed to be indifferent to necessities. He sent her back to shame and degradation, back to her duties to her husband and home. Happiness, to him, was the "unholy manifestation of a rebellious spirit," and a wife's duty was not to judge, but "to bear with humility the cross which a higher power had for your own good laid upon you."Mrs. Alving bore the cross for twenty-six long years. Not for the sake of the higher power, but for her little son Oswald, whom she longed to save from the poisonous atmosphere of her husband's home. Meanw hile, Nora fled her husband for the sake of the higher power, for the opportunity to find her own ideas and opinions, to gain an experience without the controlling factor that her husband had on her.

Biography of Civil Rights Activist James Weldon Johnson

Biography of Civil Rights Activist James Weldon Johnson James Weldon Johnson, an esteemed member of the Harlem Renaissance, was determined to help change lives for African-Americans through his work as a civil rights activist, writer and educator. In the preface of Johnson’s autobiography, Along This Way, literary critic Carl Van Doren describes Johnson as â€Å"†¦an alchemist- he transformed baser metals into gold†(X). Throughout his career as a writer and an activist, Johnson consistently proved his ability to uplift and support African-Americans in their quest for equality. Family at a Glance Father: James Johnson Sr., - HeadwaiterMother: Helen Louise Dillet - First female African-American teacher in FloridaSiblings: One sister and a brother, John Rosamond Johnson – Musician and songwriterWife: Grace Nail – New Yorker and daughter of wealthy African-American real estate developer Early Life and Education Johnson was born in Jacksonville, Florida, on June 17, 1871. At an early age, Johnson showed great interest in reading and music. He graduated from the Stanton School at the age of 16. While attending Atlanta University, Johnson honed his skills as a public speaker, writer and educator. Johnson taught for two summers in a rural area of Georgia while attending college. These summer experiences helped Johnson realize how poverty and racism affected many African-Americans. Graduating in 1894 at the age of 23, Johnson returned to Jacksonville to become principal of the Stanton School. Early Career: Educator, Publisher, and Lawyer While working as a principal, Johnson established the Daily American, a newspaper dedicated to informing African-Americans in Jacksonville of various social and political issues of concern. However, the lack of editorial staff, as well as financial troubles, forced Johnson to stop publishing the newspaper. Johnson continued in his role as principal of the Stanton School and expanded the institution’s academic program to  ninth and tenth grades. At the same time, Johnson began studying law. He passed the bar exam in 1897 and became the first African-American to be admitted to the Florida Bar since the Reconstruction. Songwriter While spending the summer of 1899 in New York City, Johnson began collaborating with his brother, Rosamond, to write music. The brothers sold their first song, â€Å"Louisiana Lize.† The brothers returned to Jacksonville and wrote their most famous song, â€Å"Lift Every Voice and Sing,† in 1900. Originally written in celebration of Abraham Lincoln’s birthday, various African-American groups throughout the country found inspiration in the song’s words and used it for special events. By 1915, the National Association for the Advancement of Colored People (NAACP) proclaimed that â€Å"Lift Every Voice and Sing† was the Negro National Anthem. The brothers followed their early songwriting successes with â€Å"Nobody’s Lookin’ but de Owl and de Moon† in 1901. By 1902, the brothers officially relocated to New York City and worked with fellow musician and songwriter, Bob Cole. The trio wrote songs such as â€Å"Under the Bamboo Tree† in 1902 and 1903’s â€Å"Congo Love Song.† Diplomat, Writer and Activist Johnson served as United States counsel to Venezuela from 1906 to 1912. During this time Johnson published his first novel, The Autobiography of an Ex-Coloured Man. Johnson published the novel anonymously, but rereleased the novel in 1927 using his name. Returning to the United States, Johnson became an editorial writer for the African-American newspaper, New York Age. Through his current affairs column, Johnson developed arguments for an end to racism and inequality. In 1916, Johnson became field secretary for the NAACP, organizing mass demonstrations against Jim Crow Era laws,  racism and violence. He also increased the NAACP’s membership rolls in southern states, an action that would set the stage for the Civil Rights Movement decades later. Johnson retired from his daily duties with the NAACP in 1930 but remained an active member of the organization. Throughout his career as a diplomat, journalist and civil rights activist, Johnson continued to use his creativity to explore various themes in African-American culture. In 1917, for instance, he published his first collection of poetry, Fifty Years and Other Poems. In 1927, he published God’s Trombones: Seven Negro Sermons in Verse. Next, Johnson turned to nonfiction in 1930 with the publication of Black Manhattan, a history of African-American life in New York. Finally, he published his autobiography, Along This Way, in 1933. The autobiography was the first personal narrative written by an African-American to be reviewed in The New York Times. Harlem Renaissance Supporter and Anthologist While working for the NAACP, Johnson realized that an artistic movement was blossoming in Harlem. Johnson published the anthology, The Book of American Negro Poetry, with an Essay on the Negro’s Creative Genius in 1922, featuring work by writers such as Countee Cullen, Langston Hughes and Claude McKay. To document the importance of African-American music, Johnson worked with his brother to edit anthologies such as The Book of American Negro Spirituals in 1925 and The Second Book of Negro Spirituals in 1926. Death Johnson died on June 26, 1938, in Maine, when a train struck his car.

Job reward Essay Example | Topics and Well Written Essays - 1000 words

Job reward - Essay Example Research suggests that both intrinsic and extrinsic rewards are necessary in motivating employees. Traditionally, extrinsic rewards that are derived not from the work itself were considered sufficient. These include salaries, bonuses, perks, benefits, commissions and cash rewards (Thomas). The tall hierarchies and close supervision allowed managers to keep track of whether the policies are being followed and could either grant or hold back these rewards based on performance. However, workers today prefer self-management rather than close supervision and get motivated from being empowered which gives them a sense of belonging to the organization (Thomas). Hence, intrinsic rewards are largely based on the satisfaction that workers derive from the task at hand (Thomas). Therefore, intrinsic rewards entail greater commitment and initiative on the part of workers who take pride in doing their work. Although the importance of extrinsic rewards is diminishing, they are can by no means be ne glected. As per Maslow’s theory of hierarchy, lower order needs such as pay and job security must first be satisfied before workers become motivated by higher order needs such as belonging, self-esteem and self-actualization. Therefore, both intrinsic and extrinsic rewards must be considered in employees’ job rewards package. Rummassah’s major problem in recent years is its high employee turnover and low level of employee morale that has often been reflected in bad attitude towards customers and job switching to competitors’ companies. Greater insight revealed that Rummassah was paying too little monetary incentives to its best performers and too much to their inefficient workers which led to the latter’s disillusionment. Most rewards were not customer focused as a result of which even poor performers were getting the same monetary incentives as good performers. Furthermore, rewards focused on length of service or seniority tends to turn compensati on into entitlement. Furthermore, insights revealed that part-time employees were not been provided with stock options which made them switch to other jobs, thereby increasing costs for the company. Employees also complained about monotonous work and lack of social gatherings to break the high pressure and stress during peak periods. Considering that almost 40% of the workforce was expatriates, they could not understand local Arabic language which made them fearful of dealing with customers. Finally, there were complains of long waiting times and lack of coordination amongst the cafe staff by disgruntled customers. In view of the above problems, the organization must implement a rewards program that addresses the above issues. Performance in this case shall be based on the achievement of tasks in the job description as well as relations with other employees. Firstly, good performers shall be recognized through their picture being put up on the company’s notice board under the caption â€Å"Star of the month†. The best performer will receive a bonus of AED 300. Furthermore, the name of this employee shall be featured on the company’s website. However, research shows that simply praising the employee’s work through thank you notes has more value than employee of the month awards (Bersin, 2012). Keeping

Marketing Strategies of Coca-Cola Case Study Example | Topics and Well Written Essays - 3500 words

Marketing Strategies of Coca-Cola - Case Study Example Professor Yvonne Mc Laughhlin has done well to focus attention on the various global companies with primary attention on Coca-Cola Company and its global competitors, as there is a dearth of books on management for developing countries. With her blend of expertise in the academic discipline and her practical work experience, Prof. Yvonne Mc Laughhlin is well equipped to write this book on global marketing. Due to the lack of sound management books at the graduate and postgraduate levels, this book would feel an important void. The other books written by this author and published by Business Information Books are 'Business Studies' (1998), "Relationship Management of Toyota' (2006). In addition to these, the author is a regular writer in business magazines and times now. His recent published article on 'TATA's Global Acquisition' in "Business Today", of Jan 2008, has revealed TATA'S insight views of management and future expansions plan. Marketing variables play an important part in the presentation and exposure to the target population. Age and geographic variables are also important factors. It is important for the Coca-Cola Company to target new segments in order to remain at the cutting edge. In order to remain competitive in the market it is important to present timely and effective information for the target population. The creation of a proper Marketing Information System and its updation on regular basis is very important for the Company to not only keep its presence felt but also to increase traffic. A step by step marketing plan should be undertaken in order to achieve the desired result. The management should undertake an annual evaluation of the plans and goals designed to achieve. This will help the company to correct its action towards the right direction. Continuous updation and promotion will make it possible to achieve its goals in future. Research Objectives To understand the importance of the strategic model for effective management that integrates strategic techniques in decision making. To understand the decision making process, and the use of strategic business techniques in the organization. To understand the involvement of various aspects of these tools and their effectiveness in an organization. To get an understanding and critical evaluation of a company to get an insight how effectively the business techniques are implemented. Layout of the book Chapter 1: Introductory background of the main theme of the book, the core research problems and aims and objective for this dissertation. Chapter 2: Reviews the main literature and theories in relation to the market forces, environmental analysis and competitive advantage of the organization in particular the pharmaceutical market. Chapter 3:

Ethical and moral issues at Phoenix University Essay Example for Free

Ethical and moral issues at Phoenix University Essay The university students are facing many issues in their lives and some of them include depression, stress, relationship difficulties, academic problems, among others. Some of the students are required to learn and at the same time work, integrating these two is not an easy task for them. Some course notes are very difficult to understand and require much discipline in order to assimilate the content. This has therefore resulted to poor academic performance from the part time students. Even though the time spent in class by these students is normally short, they have little time to read and revise. Furthermore, the university examination is the same for all the students, both part time and full time. Treating all the students to be equal is not morally right since most of the full time students are young and can assimilate the theories and concepts with much ease, while the adult students take time to assimilate. This is because the adult students have many responsibilities regarding their families and their job tasks which are crowding their minds and therefore cannot focus properly in their studies. Most of the young students have few responsibilities thereby giving them more time to concentrate on their studies and this leads to good academic results. The class lessons provided by the university usually takes about two hours and can be scheduled to take place in the daytime or at night depending on when the students are available. But in some cases, this does not apply; the academic counselor can change the class schedule to a different day or night without the students consent. Sometimes the instructors may not be available and this therefore forces the academic counselor to shift the class to another time. The academic counselor will inform the students about the class changes, but he or she does not give them an option to refuse or accept. The fact that the counselor can change the class schedule without the students consent is unethical. The changes made may sometimes require the students to change their work schedules or miss the classes. Changing the work schedule may not be possible sometimes since it depends on the job type, there are some jobs which are not flexible thereby leaving the students with no option but to miss the classes. By not attending the class lesson these students are left behind in notes and catching up is really a hard task since the notes usually pile up as they misses more lessons. This therefore may lead to the students failing the final examination since the examination schedule cannot be changed to accommodate them. The university does not allow adult students to skip some courses they have done in the past and this is not ethical. There are some courses a student may have done and passed well in a different college, but this university does not allow them to continue with their studies unless they do these courses again. To repeat a course requires time and money, therefore the students are forced to pay more and to find extra time to attend the classes. Some students may not have the extra time to attend these classes because their time schedules are full of job tasks, family responsibilities and even other class lessons. In addition, there are those who do not have enough money and because of this requirement they cannot enroll into the university. For these poor students, the opportunity for further studies is therefore taken away by this requirement and is given to rich ones. The university has put in place the Learning Teams to help the online distance learning students. These teams are usually composed of three to six adult students and every week these students meet for about five hours in order to discuss and analyze problems in the researches done, case studies, among others. Their courses are usually designed to integrate group and individual activities with the help of an instructor whose role is to give guidance and advice. These learning teams were developed to promote technical and intellectual knowledge, enhance valuable skills in negotiation and teamwork and even to provide a place where new ideas can be developed and utilized (University of Phoenix, 2009). However, when students enroll into the university, they are not told about the Learning Teams and how they work. Most students enroll into the university without a clue about these Learning Teams. They only learn about them when they are already at the university and this has resulted to some ethical problems. These Learning Teams are only located in the United States of America (U. S. A. ) and their meetings are scheduled at specific times. For distance learning students they have become a burden, since time is not universal it varies depending on the location. Some of their meetings occur during the day while in others at night. This can therefore lead to some students sleeping in their workplace while others are forced to go to work late, yet not considering that the job is paying for the studies. Sleeping in the workplace or going to work late has some regrettable consequences, it may lead to the students losing their jobs and therefore not being able to afford the university fees. Without their work some students will be forced to drop out of the university because of fees problems. Furthermore, if they do not drop out they will have other problems such as lack of bus fare, among others, which will be due to insufficient funds for their personal needs. In addition, to participate in the Learning Teams requires books and some students cannot afford to purchase them because they are expensive. Paying the university fees and buying books can be stressful to some people especially when their wages are low and have families to care for. Learning without the required books can lead to poor academic performance from the students since they cannot do their own further learning and even counter check their course notes. Furthermore, for those who can afford they are sometimes required to pay more for shipping expenses since some books are not available in their locality but are found in U.  S. A. The fact that all the books are not provided by the university in the Learning Teams and yet they expect the students to learn and understand like the full time students makes it unethical. It is the obligation of the university to ensure that all the books required for every course are available and accessible online from the library by all the students regardless of where they are. Otherwise, the course should not be provided if the books available are not enough for all the students. The Learning Teams meetings usually last for four to five hours whether in daytime or at night. Sitting in a meeting for five hours continuously is tiresome especially when someone has been working throughout the day or night. Concentrating for long hours on a topic is not an easy task and the fact that you have no other time to learn makes it worse. There are students who read and understand theories and concepts in a very short time period while others take time to understand them. The fact that the students have no option but to take part in these teams is not ethical. They should be given an opportunity to choose between long hours or subsequent short hours since people learn and understand things differently. In addition, they should be allowed to choose whether to participate in these teams or not and if they do participate they should be given a chance to choose their teammates. This is because the university can make the mistake of putting a student into a group composed of students who are under-qualified. For example, a third year student may be grouped with second year students without knowing, only to understand later that his or her teammates are from a lower grade. This mistake can be costly to the student since it will waste his or her time and money and this cannot be recovered. Furthermore, the long sitting hours do not give students enough time to sleep and we understand getting enough sleep is essential for the body. Working for more than eight hours and then attending the meetings for close to five hours, may lead to stress or depression. In addition, the students are required to do research and case studies before attending the scheduled meetings and this needs time in order to collect the data. In taking part in these meetings and doing research, a student is left with very little time to spend with his family and for other social factors which are important to him such as hanging out with friends, taking your family out for a picnic, and many others. Cases of depression and stress have increased in the university and this can be attributed to the coursework overload experienced by the students. The university has put in place a counseling department which is dealing with the students affairs. Students facing academic and psychological problems are therefore required to get counseling or advice from this department. However, the counselors are facing some ethical difficulties in their department. Majority of the students do not trust them because they do not ensure confidentiality in their services. Maintaining confidentiality is a difficult task for these counselors, especially when the parents, relatives, or even friends are looking for some information about a certain student they care about. This has therefore led to very few students using these services since most of them feel their dignity and privacy is not protected and respected. In addition, the counseling department is not composed of counselors from all the cultures at the university. It is therefore not possible for the department to serve all the students effectively since some of the students might be from cultures which are unique and composed of very few people. These students are therefore locked out from accessing the counseling services when facing problems related to their cultures.

Adeline Yen Mahs Falling Leaves Essay -- Mah Falling Leaves Gender

Adeline Yen Mah's "Falling Leaves" Works Cited Missing   Ã‚  Ã‚  Ã‚  Ã‚  For years, the world has been oblivious to the painful, degrading traditions toward women that take place behind the â€Å"Bamboo Curtain† of China. Falling Leaves , by Adeline Yen Mah, unveils the darker side of Chinese culture through her eyes as an unwanted Chinese daughter. Shocking mistreatment, of not only the author, but also the females in her extended family keep suspense alive throughout the book. My heart sobs at each account of Adeline’s tortured life, but through it all, there was a flicker of her spirit that could not be put out.   Ã‚  Ã‚  Ã‚  Ã‚  In China, girls are seen as a possession or a â€Å"cheap commodity† (Yen Mah 100). Sons, especially the eldest, are given far more attention and praise. Families that are well off keep their daughters and marry them off to prominent families’ sons through a marriage broker (â€Å"mei-po†). Rich daughters often had their feet bound, a process by which the â€Å"four lateral toes of the foot are forced with a bandage under the sole so that only the big toe protruded. (It was) tightened daily for a number of years (so as to) permanently arrest the foot’s growth in order to achieve tiny feet so prized by Chinese men† (Yen Mah 11). Their inability to walk with ease is a symbol of submissiveness, weakness, and wealth. This tradition is becoming more rare, but still many older women bear its pain today. Adeline’s grandmother went against these traditions by not torturing her own daughter i...

Fudged Accounting Theory

Fudged Accounting Theory and Corporate Leverage Audra Ong and Roger Hussey Abstract This paper is a follow-up of the article ‘Fudged Accounting Theory: Evidence from the UK’ in the Journal of Management Research (Ong, 2003). In that article, an analysis of the flexibility within the UK regulations, which allowed companies to use different accounting treatments for intangible assets, was illustrated to support fudged accounting theory (Murphy, 1990).This paper extends that earlier work by examining the association between corporate leverage and accounting choice in the UK at a period when the extant accounting standard for goodwill, SSAP22 Accounting for Goodwill (ASC, 1989), permitted two very different accounting treatments. As a result, other intangibles, particularly brands, could avoid the regulatory strictures. For the present study, a series of hypotheses relating to corporate leverage and capitalization of intangible assets were tested.The results of the present s tudy support fudged accounting theory by providing evidence that there is a relationship between the widespread capitalization of goodwill/brands and the relationship with leverage. The results demonstrate that financial managers will tend to adopt accounting practices that result in stronger balance sheets. Keywords: Leverage, Fudged Accounting, Intangible Assets, Brands/Goodwill, Food/Drink/Media Industries, International AccountingIntroduction The importance of Fudged Accounting Theory in understanding the accounting treatment of intangible assets has been discussed in an earlier paper by Ong (2003) in the Journal of Management Research. The purpose of the present paper is to investigate whether there is statistical evidence that companies capitalize intangible assets for the betterment of their balance sheets in a period of lax accounting regulations or ambiguity in regulations. This has been identified as fudged accounting theory (Murphy, 1990; Tollington, 1999).Audra Ong Roger Hussey University of Windsor, Odette Business School, 401 Sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this study, the UK was chosen because accounting for goodwill was regulated under SSAP 22 Accounting for Goodwill issued by the Accounting Standards Committee (ASC) in 1984, which was later revised in 1989. This standard allowed contradictory treatments: companies could either write goodwill directly against reserves in the balance sheet thus bypassing the profit and loss account; or capitalize it as an asset on the balance sheet subject to amortization.To add to the confusion, the standard did not apply to other intangible assets and some companies chose to distinguish brands from goodwill and treat them as permanent items on the balance sheet with no amortization (Barwise et al. , 1989; Paterson, 2003). This presented a stronger balance sheet with no impact on the income statement. To conduct the study, the annual reports and accounts for the five-year period 1993-97 for 1 43 companies listed on the London Stock Exchange were analyzed. Using the earlier work of Archer et al. (1995), a series of hypotheses were established and tested.As the sample is relatively small and is non-parametric in nature, the chi-squared test using Yates’ correction was employed to test the hypotheses. After a brief review of the literature, the research design of this study is explained. The main part of the paper, falling under the heading of Results and Discussion, is concerned with testing a number of hypotheses. Previous Research Consideration of intangible assets has been dominated by uncertainty over the appropriate accounting treatment of goodwill (Egginton, 1990). In the UK, the somewhat acrimonious debate is fuelled by strong opinions rather than facts.The depth and range of opinions has been well documented in the academic literature (Damant, 1990; Napier & Power, 1992; McCarthy & Schneider, 1995; Hussey & Ong, 1997, Ong; 2001; Oldroyd, 1998; Joachim Hoegh- Krohn & Knivsfla, 2000; Cravens & Guilding, 2001) as well as in professional reports (Coopers & Lybrand, 1990; Tonkin & Robertson, 1991; Hussey, 1994). The publication of SSAP 22 did little to calm the debate. Under that standard, companies faced the unpalatable alternatives of writing off goodwill against reserves and weakening their balance sheets or amortizing against earnings.Consequently, intangible assets such as brands and publication titles began to appear on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, separate from goodwill meant that they did not fall under the requirements of SSAP 22. The intangible assets could remain on the balance sheet indefinitely, unless there was a permanent impairment in value. This contention that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or improve the balance sheet has been evident in several studies.Emanating mainly from the debt covenant approach and the early work of Zmijewski and Hagerman (1981), studies have found support for the debt covenant hypothesis (Mather and Peasnell, 1991) and evidence that a company’s decision to Volume 4, Number 3 †¢ December 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). There has been some debate on the importance of intangible assets in private debt contracts (Citron, 1992; Day and Taylor, 1995).The study which most closely relates to the present research and shares the same theoretical foundation was published by Archer et al (1995) and was based on work conducted on 71 annual reports of UK and French companies for the period 1988-92. This earlier research concluded that a group with high leverage is more likely to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were amalgamated although it is possible that th e differing regulations in the two countries may have distorted the data.Research Design The annual reports and accounts for the five-year period 1993-97 of 143 companies in the food, drink and media industries were obtained. Such period of time is chosen as the debate on the most appropriate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It also immediately preceded the changes to accounting introduced by FRS 10 Goodwill and Intangible Assets issued by the ASC’s successor, the Accounting Standards Board (ASB, 1997) and FRS 11 Impairment of Fixed Assets and Goodwill (ASB, 1998).Industries for the study have been chosen whose products are highly branded and also where companies in the industries have been strong in acquisitive activities. The company profiles and published financial information of these 143 companies were checked to see which companies capitalized intangible assets f or the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and drink companies and 28 media companies, resulting in a total of 43 companies.It should be noted that the remaining 100 companies either did not capitalize intangible assets in any one year, or only capitalized intangible 157 assets for part of the five-year period post -1993. Care has been taken above in explaining the sample used in this study because of its relatively small size. Although this may be regarded as a limitation of the subsequent analysis, a non-parametric test is used in the analysis of individual industries and this is generally regarded as defensible and acceptable in such circumstances.Yates’ correction has also been applied to the chi-square tests to achieve conservatism in establishing significance so that the results can be regarded as conservative and less likely to overstate the importance of the findings. Correlation tests are only cond ucted on the aggregate sample of both industries. The leverage ratio was defined as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this definition was used in previous studies and it provides a high degree of precision.Results and Discussion Leverage and Capitalization The following two hypotheses were established in respect of the possible association between leverage and brands: H1: A company with high leverage is no more likely to capitalize intangible assets than a company with low leverage. H2: A company with high leverage is no more likely to capitalize goodwill/brands than a company with low leverage. To test these hypotheses the median leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the same.In some instances the median leverage did not provide a division of the sample to provide a sufficient number in each cell. In those instances a cut-off leverage leve l was selected to ensure cells of sufficient size and this is explained where it occurs. Contingency tables were constructed for the chisquared test and the results are described below. In all instances, Yates’ correction was applied. Media Industry Hypotheses 1 and 2 were tested separately on the Media industry and on the Food and Drink Industry. The results for the media industry for all intangible assets are shown in Table 1.In this test, the median leverage for the media industry was 28%. The chi-square test was significant at the 0. 01 level with a chi-square factor of 6. 86447 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the media industry. Table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage w as 31% and this was increased to 32% to ensure cells of adequate size.The chi-square test was significant at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. Table 1: Contingency Table for Media Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 28% Leverage ? 28% Observed Expected Observed Expected 914. 26 1913. 74 Not capitalizing 1812. 74 712. 6 Total 27 26 158 Journal of Management Research Table 2: Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 32% Leverage ? 32% Observed Expected Observed Expected 59. 93 149. 07 Not capitalizing 1813. 07 711. 93 Total 23 21 Table 3: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 26% Leverage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21Table 4: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median value for leverage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off point of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets.The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highl y leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 †¢ December 2004 The chi-square test was significant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a Function of the Level of Leverage Two further hypotheses had been established based on the premise explored by Archer et al. (1995) that the value of intangible assets was a function of leverage, in other words the higher the leverage ratio the higher th e value of intangible assets.H3: The value of intangible assets will be associated with the level of leverage. H4: The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with somewhat contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors might provide more conclusive results. Additionally, it was decided to extend the variables. Earlier studies have concentrated only on the absolute value of intangible assets i. e. the absolute amount appearing in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. : a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS); b) its relative value, calculated by expressing intangible assets as a percentage of total fixed assets (INTFIX). Bot h Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets: Table 5: Leverage as a Function of All Intangible Assets (Both industries) Gear Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P= . appears to have stronger explanatory power. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of intangibles. In addition to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6: Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P = . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not demonstrate a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible assets.The above testing of the four hypotheses provides evidence that there is a relationship between leverage and the capitalization of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to fixed a ssets. The evidence from this study therefore provides support for the fudged accounting theory. IntfixTable 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relative value 160 Journal of Management Research Implications: The International Dimension Given the debate on the appropriate accounting treatment of intangible assets and the obvious deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard body in the UK was compelled to introduce a substantial regulatory change.FRS 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be recognized and capitalized over 20 years. This presumption can be rebutted, however, and a longer life or an indefinite life can be selected. In these circum stances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were first addressed by IAS 22 Business Combinations and IAS 38 Intangible Assets by the International Accounting Standards Board (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998.IAS 38 was issued for the first time in 1998. In March 2004, however, the IASB published IFRS 3 Business Combinations (which supersedes IAS 22) together with related amendments to IAS 36 and IAS 38 as part of Phase 1 of the IASB’s project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the former proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments.This reduces comparability and reliability an d creates a serious risk of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 represent only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a high degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and Other Intangible Assets (FASB, 2001) in the US.With respect to managers, the introduction of IFRS 3 is expected to have important implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the marke t.Conclusion This study compares practices in accounting for intangible assets in two industries known for their propensity to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whether there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands.A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The fin dings from this study both confirm and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a fruitful area for the accounting researcher.The present study establishes that there are industry differences and one can speculate that these may be due to a number of factors such as acquisition activity within the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Number 3 †¢ December 2004 161 INTASS could lead to illumination of the underlying reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11.For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. Accounting Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. Accounting Sta ndards Board (1998), FRS 11 Impairment of Fixed Assets and Goodwill, London. Accounting Standards Committee (1989), SSAP 22 Accounting for Goodwill, London. Archer, S. , Alexander, D. , Collins L. , and Pham, D. (1995), The Treatment of Goodwill and Other Intangibles: Theory, Standards and Practice in France and the UK, Institute of Chartered Accountants England and Wales (ICAEW,) London. Barwise, P. Higson, C. , Likierman, A. and Marsh, P. (1989), Accounting for Brands, ICAEW/London Business School. Citron, D. (1992), Accounting Measurement Rules in UK Bank Loan Contracts, Accounting and Business Research 23(89): 21-30. Coopers and Lybrand (1990), Intangible Assets: A Survey of Businessmen’s Views, London. Cravens, K. and Guilding, C. (2001), Brand Value Accounting: An International Comparison of Perceived Managerial Implications, Journal of International Accounting, Auditing and Taxation 10: 197-221. Damant, D. (1990), Brands, the Balance Sheet and Company Value, Accountanc y, October: 29. Day, J. and Taylor, P. 1995), Evidence on Practices of UK Bankers in Contracting for Medium-Term Debt, Journal of International Banking Law 10 (9): 394-401. Egginton, D. (1990), Towards Some Principles for Intangible Asset Accounting, Accounting and Business Research 20 (79): 193-205. Financial Accounting Standards Board (2001) FAS 141 Business Combinations, Connecticut. Financial Accounting Standards Board (2001) FAS 142 Goodwill and Other Intangible Assets, Connecticut. Haigh, D and Rocha, M. (2004), The Standards Have Landed, Managing Intellectual Property, June 1: 1. Hussey, R. , Undervalued Intangibles (London: Touche Ross, 1994) Hussey, R. nd Ong, A. (1997), Food, Drinks and the Media: Accounting for Goodwill and Intangible Assets, The Journal of Brand Management 4 (4): 239-247. International Accounting Standards Board (2003) IFRS 3 Business Combinations, London. International Accounting Standards Committee (1998), IAS 22 Business Combinations, London. Internat ional Accounting Standards Committee (1998), IAS 38 Intangible Assets, London. Joachim Hoegh-Krohn, N. and Knivsfla, K. (2000), Accounting for Intangible Assets in Scandinavia, the UK, the US and by the IASC: Challenges and a Solution, The International Journal of Accounting 23: 243-265.Mather, P. and Peasnell, K. (1991), An Examination of the Economic Consequences Surrounding Decisions to Capitalize Brands, British Journal of Management 2: 151-164. Muller, K. (1999), An Examination of the Voluntary Recognition of Acquired Brand names in the United Kingdom, Journal of Accounting and Economics 26: 179-191. Murphy, J. (1990), Brand Valuation – Not Just An Accounting Issue, ADMAP (April): 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles: A Review Essay, Accounting & Business Research 23(89): 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the ‘market for excuses’, The Journal of Brand Management 5(4): 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2): 116-126. Ong, A. (2003), Fudged Accounting Theory: Evidence from the UK, Journal of Management Research 3(1), April: 23-30 Paterson, R. (2003), Hidden Strengths, Accountancy, June: 98-99. Reid, W. and Myddelton, D. R. (1998), The Meaning of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June: 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Product and Brand Management 8(3): 204-218. Tonkin, D. & Robertson, B. (1991), Brands & Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London: p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3: 129-149. Volume 4, Number 3 †¢ December 2004 163 Repro duced with permission of the copyright owner. Further reproduction prohibited without permission.

Discrimination: Racism

Many conferences have been organized especially by the United Nations to discuss the issue of discrimination in different perspectives. Discrimination has been a setback in many nations especially in the West, like America where there is an influx of people from different parts of the world. In this paper, discrimination will be elaborated. The focus will be on racism as a type of discrimination. Scientist hold the opinion that races came into being as a result of family groups living together over a period of time. The different races of human beings can therefore live together.The impact of racism will be assessed and possible solutions recommended. Introduction Discrimination is described as that act of people treating others based on their differences regardless of their individual merits. This is practised in religion, race, disability, gender, ethnicity, age, height and employment amongst others. This judgement could be positive or negative. Positive discrimination is the discr imination based on merit (also called differentiating) while the negative discrimination is based on factors like race and religion.Negative discrimination is however the common form of discrimination in spite of the fact that this is illegal in many Western societies just like many other societies. Despite being illegal, discrimination is still rampant in different forms in many parts of the world. The most common form of discrimination is racial discrimination, also referred to as racism. This is destructive. It is the act of basing treatment on the racial origin of an individual (Randal, 2008). Racism is influenced by social, political, historical and economic factors.It has so many definitions due to its various forms. It involves social values, institutional practices and individual attitudes. It changes with response to social change. The basis of racism is the belief that some individuals are superior due to their ethnicity, race or nationality. It is a social phenomenon and not scientific. Some of the racist behaviors include xenophobia, racial vilification, ridicule and physical assault. Racism could be practised intentionally (direct discrimination) or unintentionally making some groups to be disadvantaged (indirect racial discrimination).Racism is enhanced either individually or institutionally. Institutionally, it involves systems in life such as education, employment, housing and media aimed at perpetuating and maintaining power and the well being of a group at the expense of another. It is a more subtle form of discrimination since it involves respected forces in the society. Individual racism involves treating people differently on the basis of their race. It is the deliberate denial of power to a person or a group of persons. The above two forms of racism refer to race as the determining factor in human capacities and traits.There is no clear cut distinction between racial and ethnic discrimination and this is still a debate among anthropologis ts. Institutional racism is also referred to as structural, systemic or state discrimination. It is socially or politically structured. As indicated early, the perpetrators are corporations, governments, organizations and educational institutions which are influential in the lives of individuals. It is the systematic policies and the organizational practices that disadvantage certain races or ethnic groups.From the statistics given in 2005 on the US, it is evident that the Whites are highly regarded while the African Americans are looked down upon by the society. Their household incomes differ greatly ($50,984, $33,627, $35,967 and $30,858 for Whites, Native Americans, Latinos and African Americans respectively). Their poverty rates follow suit with that of the African Americans being thrice that of the Whites. Unlike the Whites, the other groups attend underfunded schools. Their living environments are below standards compounded by poorly paying jobs and high unemployment rates.The employment in the labor market is disproportional in favor of the Whites. Le Duff (2000) describes a situation in a slaughterhouse where a White boss just sits in his glass office only to come out when the day is almost over to double the workload for the workers. The Black workers are overworked if only to meet the company's target of pork production. It is important to note that this Smithfield Packing Company is the largest plant in the world in pork production. The workers, who are Blacks however do not feel any positive impact of the company as they are overworked and mistreated by their white boss.It is common for the boss to unleash his anger on the workers and they seem to have very little power to take any action against this. The immigrants are another category of those who are socially discriminated. They are the lowest in the society's stratification and are the ones to do the low forms of jobs considered ‘dirty work'. This is social racism. The wages they get fro m these jobs are very low and minimal or no benefits at all. Since the 1996 welfare reform was passed by the Congress, all the legal immigrants have had to do without federal programs like Medicaid and Supplemental Security Income.Sonneman (1992) describes a community of immigrants who have to deal with racial discrimination from the natives. These immigrants have poor jobs as pickers. They do not have adequate food and have to work extra hard in their jobs to earn a living. The natives overcharge them for basic commodities. An example is that of the picker who was charged five dollars instead of three dollars for the groceries he bought at the store. A gallon of milk is also charged at 30 cents higher than in town. They are however so powerless that they can do nothing about it.These pickers flock in this remote area and not in the town which is only a mile and a half away because of the high cost of living in the town. Berube A. and Berube F. (1997), give an example of their famil y who lived in trailer coaches as dictated by their economical capability. In South Africa, racism was rampant just like in many other African countries under colonial rule. From 1948 to 1994, the apartheid system denied the non-whites their basic rights. The whites who were the minority were allowed to keep certain areas for themselves without permission thus locking out the blacks.Schools taught the subjects meant for Africans in Afrikaans. Other than the protests by many countries and the United Nations, the South Africans protested against these systems leading to many deaths as the police fought them back. However, in 1994, this was brought to an end with Nelson Mandela becoming the president, allowing equal rights for both the blacks and the whites. The racial stereotypes who propagate racism by the belief that other races are better than others are said to propagate individual racism (Hanshem, 2007). Stigma is closely related to discrimination.In the interview by Rodgers, it is revealed that those women who came from well-off families found it more difficult going to welfare unlike their counterparts from poorer backgrounds who had children to look after with no child support. According to sociology, stigma is the act of a society discrediting an individual. It is the disapproval of an individual's character or what they believe in that goes against cultural norms. Examples include illegitimacy, mental or physical disabilities, nationality affiliations, illnesses, religious affiliations and ethnicity.Stigma could be based on external deformations such as scars and other physical manifestations like leprosy and obesity. The other form is based on traits such as drug addiction. Lastly is tribal stigma that involve ethnicity, nationality or religion. There are some factors that indicate racism. Among them are refusing to work with a specific group of people. Others would spread racist propaganda or racist comments. People who physically assault or harass o thers are considered racists. Discriminatory policies or procedures are an indicator of racism. The effects of racism cannot be ignored.Healthcare among the racially discriminated is poor or non-existent. For instance, the 1999 Centre on Budget Priorities study showed that 46% of the non-citizen immigrant children could not access health insurance unlike the natives' children. Racism lowers an individual's self esteem. When someone disregards another because of the skin color or religion, their self-esteem is lowered. It could be ignored if it happens at once, but if it persists, it negatively influences the confidence of an individual. Children skip schools because of such effects. Learning thus becomes difficult.In an attempt to suppress the factors that make them discriminated against, they try to change their religion, skin colour, hair color and even stop trusting people. Others resort to learning foreign languages and their respective accents to cover up their ethnicities so a s to identify with the race that is considered superior. In some cases, surgery has been undertaken to conform to the societal demands. One problem that has been cited is lack of education on racism. An educated individual is aware that there is need for different people if learning is to take place.Then, if one is to experience the positive impact of education, appreciating other people around will be of importance. Otherwise, discriminating people could lead to lack of expertise knowledge in some specific areas. It is thus important to sensitize the community on the importance of each and every person. Education will go a long way to even help those who are being educated to appreciate who they are. On the same note, schools and other learning institutions should provide an all-inclusive environment which would accommodate people of different ethnic affiliations (Einfeld, 1997).Then, they should meet their specific needs based on their linguistic and cultural backgrounds. Religiou s solutions could be sought where necessary. In Islam for instance, Qua'ran teaches against racism. If these people with religious affiliations are allowed to practise their religion freely, then this could curb racism. Thus, all religions should be respected and given the chance to conduct their practices. The responsible authorities are endowed with the duty of coming up with laws that prohibits racism. There have been conventions and conferences where these laws are discussed and drafted.The United Nations has been on the forefront in implementing these rules. It is not adequate enough to only discuss these issues. They should come up with solutions that could be implemented. Conclusion No one can dare deny the effect that racism has had in various states. it is only wise to face the problem head on and find the right solutions. a solution must be found to curb this problem once and for all. it calls for the efforts by every member of the society to assume their respective roles and do what is expected of them.

Code of Hammurabi essays

Code of Hammurabi essays During history, major civilizations have endured through a system of social, political, religious, and economic laws and traditions. Most of these laws and traditions were set up as guidelines for moral behavior, family life, education, government, and business. These basic principles were set forth by an early civilization known as the Babylonians. There are many aspects of modern day society which have their basis in the laws and teachings of Hammurabi. Hammurabi ruled Babylon from approximately 1792 to 1750 B.C. He published a list of 300 laws, which became known as the "Code" of Hammurabi. Hammurabi's Code described laws and traditions that were established from earlier civilizations. Much of Hammurabi's Code came from Mesopotamian culture which was developed many years earlier. Many of the laws of Moses were based on Hammurabi's Code too, and on civilizations that came after Moses himself. Because little was really known about Hammurabi, his life became a symbol of the tradition s and values of its civilizations. The most famous aspect of the Code is its dependence on laws of vengeance. Hammurabi's law stated that "If a man has put out the eye of a free man, they shall put out his eye (eye for an eye). Similarly, the Hebrew laws summarize Hammurabi when they stated that if someone harms another, "then you shall give life for life, eye for eye, tooth for tooth, hand for hand, burn for burn, wound for wound, and strike for strike." Other things include punishments for lying, forcing people to become slaves as payment for debts, and laws regarding marriage. Marital laws were important because they ensured the production of children and how property would be divided in case of divorce or death. The society also had a strong penalty for adultery. The Babylonian people had a complex system of irrigation canals that went from one land to another. If a man allowed the canal on his land to break, the water wo ...

Changes And Urban Expansion In Greater Dhaka Environmental Sciences Essay

The analysis revealed that significant growing of built-up countries in Greater Dhaka over the survey period resulted important lessening in the country of H2O organic structures, cultivated old termland, following term flora and wetlands. old termUrban land expansionnext term has been mostly driven by lift, population growing and economic development. Rapid old termurban expansionnext term through infilling of low-lying countries and glade of flora resulted in a broad scope of environmental impacts, including habitat quality. As dependable and current informations are missing for Bangladesh, the old termlandnext term usage maps produced in this survey will lend to both the development of sustainable old termurban landnext term usage planning determinations and besides for calculating possible hereafter old termchangesnext term in growing forms. Urbanization is one the most widespread anthropogenetic causes of the loss of cultivable old termlandnext term ( Lopez, Bocco, Mendoza, A ; Duhau, 2001 ) , habitat devastation ( Alphan, 2003 ) , and the diminution in natural flora screen. The transition of rural countries into old termurbannext term countries through development is presently happening at an unprecedented rate in recent human history and is holding a pronounced consequence on the natural operation of ecosystems ( Turner, 1994 ) . Although old termurbannext term countries presently cover merely 3 % of the Earth ‘s old termlandnext term surface, they have marked effects on environmental conditions at both local and planetary graduated tables ( [ Herold etA al. , 2003 ] and [ Liu and Lathrop, 2002 ] ) , including clime old termchangenext term ( Grimm, Grove, Pickett, A ; Redman, 2000 ) . Since ecosystems in old termurbannext term countries are strongly influenced by anthropogenetic activities, well more attending is presently being directed towards supervising old termchangesnext term in old termurban landnext term usage and old termlandnext term screen ( LULC ) ( Stow A ; Chen, 2002 ) . Such surveies are peculiarly of import because the spacial features of LULC are utile for understanding the assorted impacts of human activity on the overall ecological status of the old termurbannext term environment ( Yeh A ; Li, 1999 ) . LULC old termchangenext term due to human activities is presently continuing more rapidly in developing states than in the developed universe, and it has been projected that by the twelvemonth 2020, most of the universe ‘s mega metropoliss will be in developing states ( World Bank, 2007 ) . Increasing population in developing metropoliss has caused rapid old termchangesnext term in LULC and increased environmental debasement ( Holdgate, 1993 ) . The consequence of population is peculiarly relevant given that the planetary old termurbannext term population is proj ected to about duplicate by 2050 ( UN, 2008 ) . In order to extenuate the damaging effects associated with old termurbannext term growing on the environment and to keep optimum ecosystem operation ( Fang, Gertner, Sun, A ; Anderson, 2005 ) , spacial and temporal LULC forms, and the factors impacting these old termchangesnext term ( Serra, Pons, A ; Sauri , 2008 ) , are well of import in developing rational economic, societal and environmental policies ( Long, Tang, Li, A ; Heilig, 2007 ) . Bangladesh has experienced rapid old termurbannext term population growing in recent decennaries ; the population numbered 14.1 million in 1981, 22.5 million in 1991, 31.1 million in 2001 ( BBS, 2001 ) and 35 million in 2005 ( CUS, NIPORT, A ; MEASURE, 2006 ) . Rapid urbanisation has led to the transmutation of rural countries into developed countries, and it has been estimated that more than 809A km2 of agricultural old termlandnext term is converted to metropoliss, roads and substructure yearly ( BBS, 1996 ) . The lessening in agricultural activities, the largest sector of the Bangladeshi economic system, and the attendant loss of cultivated old termlandnext term is likely to lend to landlessness, nutrient deficits and endanger the economic system ( Ahmad, 2005 ) . Dhaka, the capital of Bangladesh, is expected to be the 3rd largest metropolis in the universe by 2020 ( World Bank, 2007 ) and the rapid old termurbannext term growing experienced by the metropolis in recent decennaries is one of the highest in the universe ( [ Islam, 1999 ] and [ Islam, 2005 ] ) . old termUrban expansionnext term of Dhaka was slow in the 1950s, but strong growing followed the independency of Bangladesh in 1971 ( Chowdhury A ; Faruqui, 1989 ) . The considerable growing observed in the population of Dhaka is thought to hold occurred in response to large-scale rural-previous termurbannext term migration, which has contributed, significantly to the increased rate of urbanisation ( Islam, 1996 ) . To day of the month, the environmental and socio-economic sustainability of Dhaka, which is indispensable for development planning, has received comparatively small attending. This has resulted in widespread environmental jobs across the metropolis, mostly stemming from unpla nned urbanisation, extensive old termurbannext term poorness, perennial episodes of implosion therapy, significant growing of slums, development of resources, and the misdirection of limited old termlandnext term resources ( Hasan A ; Mulamoottil, 1994 ) . Geographic Information Systems ( GIS ) and distant detection ( RS ) are powerful and cost-efficient tools for measuring the spacial and temporal kineticss of LULC ( [ Hathout, 2002 ] , [ Herold etA al. , 2003 ] , [ Lambin etA al. , 2003 ] and [ Serra etA al. , 2008 ] ) . Distant feeling informations provide valuable multi-temporal informations on the procedures and forms of LULC old termchange, following term and GIS is utile for function and analysing these forms ( Zhang etA al. , 2002 ) . In add-on, retrospective and consistent synoptic coverage from orbiters is peculiarly utile in countries where old termchangesnext term have been rapid ( Blodget, Taylor, A ; Roark, 1991 ) . Furthermore, since digital archives of remotely sensed informations provide the chance to analyze historical LULC old termchanges, following term the geographic form of such old termchangesnext term in relation to other environmental and human factors can be evaluated. Numerous old termchangenext term sensing methods have been developed to measure fluctuations in LULC utilizing satellite informations ( [ Coppin etA al. , 2004 ] , [ Lu etA al. , 2004 ] and [ Singh, 1989 ] ) . Of these techniques, the pre- and post-classification comparings have been extensively used ( [ Coppin etA al. , 2004 ] and [ Singh, 1989 ] ) . In the pre-classification attack, processs such as image differencing ( Toll, Royal, A ; Davis, 1980 ) , band rationing ( Nelson, 1983 ) , old termchangenext term vector analysis ( Johnson A ; Kasischke, 1998 ) , direct multi-date categorization ( Li A ; Yeh, 1998 ) , flora index differencing ( Townshend A ; Justice, 1995 ) and principle constituent analysis ( Fung A ; LeDrew, 1987 ; Hartter, Lucas, Gaughan, A ; Aranda, 2008 ) have been developed ( [ Hardin etA al. , 2007 ] , [ Jensen, 1996 ] and [ Singh, 1989 ] ) . The basic premiss of these processs is that old termchangesnext term in LULC consequence in differences in the pel c oefficient of reflection values between the day of the months of involvement. However, while these techniques are effectual for turn uping old termchange, following term they can non place the nature of old termchangenext term ( Ridd A ; Liu, 1998 ) . Conversely, post-classification comparings examine old termchangesnext term over clip between independently classified old termlandnext term screen informations. Despite the troubles associated with post-classification comparings ( [ Coppin etA al. , 2004 ] and [ Singh, 1989 ] ) , this technique is the most widely used for placing LULC old termchangesnext term ( [ Jensen, 1996 ] and [ Lu etA al. , 2004 ] ) , peculiarly in old termurbannext term environments ( Hardin etA al. , 2007 ) . However, one of the disadvantages associated with this attack is that the truth of the end point LULC old termchangenext term maps depends on the truth of the single categorization, intending that such techniques are capable to error extension ( Yuan, Sa waya, Loeffelholz, A ; Bauer, 2005 ) . However, such post-classification techniques are peculiarly utile for bring forthing ‘from-to ‘ maps ( Jensen, 1996 ) , which can be used to clear up the magnitude, location and nature of the old termchangesnext term shown ( Howarth A ; Wickware, 1981 ) . In add-on, the technique can be employed utilizing informations acquired from detectors with different spatial, temporal and spectral declarations ( [ Alphan, 2003 ] and [ Coppin etA al. , 2004 ] ) . RS is really effectual for exemplifying the interactions between people and the old termurbannext term environments in which they live ( Gatrell A ; Jensen, 2008 ) . Space-borne orbiter informations are peculiarly utile for developing states due to the cost and clip associated with traditional study methods ( Dong, Forster, A ; Ticehurst, 1997 ) , and these techniques have become feasible options to conventional study and ground-based old termurbannext term mapping methods ( Jensen, Hodgson, Tullis, A ; Raber, 2004 ) . Several surveies have demonstrated the pertinence of RS to developing sourcing information and for back uping decision-making activities in a broad scope of old termurbannext term applications ( [ Gatrell and Jensen, 2008 ] , [ Jensen and Cowen, 1999 ] and [ Zeilhofer and Topanotti, 2008 ] ) . In the country of old termurbannext term planning, of import RS research has been conducted to day of the month, peculiarly in old termurban changenext term analysis and the m old of growing ( [ Bahr, 2004 ] , [ Hardin etA al. , 2007 ] , [ Hathout, 2002 ] , [ Herold etA al. , 2003 ] , [ Jat etA al. , 2008 ] , [ Jensen and Im, 2007 ] , [ Liu and Lathrop, 2002 ] , [ Maktav and Erbek, 2005 ] , [ Ridd and Liu, 1998 ] , [ Yang, 2002 ] and [ Yuan, 2008 ] ) , LULC rating ( [ Alphan, 2003 ] , [ Lopez etA al. , 2001 ] , [ Xiao etA al. , 2006 ] , [ Yang and Lo, 2002 ] and [ Yuan etA al. , 2005 ] ) , and old termurbannext term heat-island research ( [ Kato and Yamaguchi, 2005 ] and [ Weng, 2001 ] ) . In peculiar, RS-based multi-temporal old termlandnext term use old termchangenext term informations provide information that can be used for measuring the structural fluctuation of LULC forms ( Liu, Gao, A ; Yang, 2003 ) , which can be applied to avoiding irreversible and cumulative effects of old termurbannext term growing ( Yuan, 2008 ) and are of import to optimise the allotment of old termurbannext term services ( Barnsley A ; Barr, 1996 ) . In add-on, accurate an d comprehensive old termlandnext term use old termchangenext term statistics are utile for inventing sustainable old termurbannext term and environmental planning schemes ( [ Alphan, 2003 ] and [ Jensen and Im, 2007 ] ) . It is hence really of import to gauge the rate, form and type of LULC old termchangesnext term in order to foretell future old termchangesnext term in old termurbannext term development. Small is known about the spacial and temporal dimensions of the LULC old termchangesnext term that have shaped the old termurban expansionnext term of Greater Dhaka. Although most developed states have both recent and extended LULC information, the comparative deficiency of geospatial informations or entree thereto, is prevailing in developing states, peculiarly in Bangladesh. For case, aerial exposure are classified for the populace. The metropolis does non hold any official statistics on old termlandnext term usage forms, and the Master Plans do non incorporate either a map or quantitative information on the bing forms of old termlandnext term usage in the metropolis ( [ Islam, 1996 ] and [ Islam, 2005 ] ) . The old termlandnext term usage forms of Greater Dhaka were officially categorized in 1991 utilizing land observation informations ( Flood Action Plan ( FAP ) 8A, 1991 and [ Islam, 2005 ] ) . Due to the easiness of entree and recent nature of nose count records, the local autho ritiess of Dhaka often use nose count informations to construe old termlandnext term use old termchanges.next term As a consequence, the kineticss of development are non clear and frequently deceptive ( Talukder, 2008 ) . Numerous factors, including fiscal restraints, restricted entree to informations, bureaucratism and deficiency of geospatial expertness in the planning bureaus account for the absence of historical and current old termlandnext term usage informations. Furthermore, every bit many as 18 ministries are involved in the development and planning of Dhaka, and there is a general deficiency of coordination between these organic structures ( Mohit, 1991 ) . This empirical survey will try to place the spatio-temporal form of LULC old termchangesnext term for Greater Dhaka utilizing geospatial informations so that both the scientific community and determination shapers can measure the assorted kineticss impacting LULC old termchangesnext term in this old termurbannext term en vironment. The aims of this survey were therefore to research the features of LULC old termchangesnext term and qualify the underlying drive forces in the Greater Dhaka country by doing usage of remotely sensed informations and socio-economic information. Specifically, the aims are: ( a ) to clarify and measure the LULC old termchangesnext term between 1975 and 2003 ; ( B ) to research the spacial and temporal features of old termurban expansionnext term in this period ; and ( degree Celsius ) to analyse the drive forces of old termlandnext term use old termchange and urban expansion.next term Study country As shown in Fig.A 1, the survey country of Greater Dhaka is located in the centre of Bangladesh between 23A °68aˆ?N ( BTM 533233.91A m ) , 90A °33aˆ? E ( BTM 619052.83A m ) and 23A °90aˆ?N ( BTM 550,952.57A m ) , 90A °50aˆ? E ( BTM 642511.56A m ) , severally. Topographically, the country is level with a surface lift runing from 1 to 14A m ( Fig.A 1 ) , with most old termurbannext term countries located at lifts runing from 6 to 8A m ( FAP 8A, 1991 ) . The metropolis is situated chiefly on an alluvial patio, popularly known as the Modhupur patio dating from the Pleistocene period. The survey country is surrounded by four major river systems: the Buriganga, Turag, Tongi and the Balu, which flow to the South, west, north and east, severally. These rivers are chiefly fed by local rainfall and besides receive overflow from the well larger Ganges, Brahmaputra and Meghna rivers. The metropolis has a humid sub-tropical monsoon clime and receives about 2000A millimeter s of rainfall yearly, more than 80 % of which falls during the monsoon season from June to September. Life-size image ( 137K ) – Opens new window Life-size image ( 137K ) Fig.A 1.A Location of survey country. River webs, embankment and administrative units are draped over a digital lift theoretical account. Brightest countries represent higher lift ; bright grey represents average lift while dark pels show the lowest lift. Position Within Article The happening of heavy monsoon rainfall combined with floodwater overflow from the rivers environing the metropolis mean that Dhaka is really prone to monsoon implosion therapy. The metropolis has experienced a figure of lay waste toing inundations in recent times, with the inundations in 1988, 1998 and 2004 being the most terrible ( Alam A ; Rabbani, 2007 ) . Quantitative appraisals of the countries inundated by these flood events revealed that in 1988, 47.1 % of greater Dhaka were flooded, while in 1998 and 2004, about 53 % and 43 % countries were inundated ( [ Dewan etA al. , 2007 ] , [ Dewan and Yamaguchi, 2008 ] and [ Dewan etA al. , 2006 ] ) . The inundations caused harm to lodging and substructure amounting to US $ 2.2A m in 1988, 4.4A m in 1998 and 5.6A m in 2004 ( Ahmed, Gotoh, A ; Hossain, 2006 ) . The badness of inundation harm was considerable, even in 2004, which was considered more moderate of the three inundations, and which was believed to be the consequence of hapl ess old termurbannext term planning and renewal and development of natural countries, such as wetlands and low-lying countries, that would otherwise hold attenuated the implosion therapy. A survey utilizing hydrological record and RS-based LULC information has shown that inundation continuance and extent has increased well as a consequence of the extended old termurbannext term development on Lowlandss and flood plains of natural river channels ( Dewan A ; Yamaguchi, 2008 ) . It has been suggested that the exposure of Dhaka to deluge harm will increase due to continued unplanned old termurban expansionnext term ( Faisal, Kabir, A ; Nishat, 1999 ) and the consequence of clime old termchangenext term ( Alam A ; Rabbani, 2007 ) , and that these in bend will increase the agony to the dwellers of Dhaka and do extended harm to belongings in the part. Data and methodological analysis Data acquisition and readying Landsat informations ( MSS, TM and ETM+ ) were acquired and used to measure LULC old termchanges and urban expansionnext term in Dhaka. Geometric rectification was performed on all the images utilizing a Landsat TM image of the same country from 1997 as mention. At least 45 land control points ( GCPs ) were used to register the images to the Bangladesh Transverse Mercator ( BTM ) system. GCPs were dispersed throughout the scene, giving a RMS mistake of less than 0.5 pels. A first order multinomial tantrum was applied and images were resampled to 30A m end product pels utilizing the nearest neighbour method. All brooding sets were used in image categorization and the thermic set was excluded. In add-on, geospatial informations including municipal boundaries, route webs, geomorphic units and lift units were used to bring forth GIS beds from beginnings such as Survey of Bangladesh ( SOB ) topographical maps ( sheet no. 79 I 5 A ; 6 ) , municipal boundary map and geomorphic map ( Asaduz zaman, Nasreen, A ; Olsen, 1999 ) . Multi-year socio-economic informations were obtained from Bangladesh Bureau of Statistics ( BBS ) and published literature ( [ Islam, 1996 ] , [ Islam, 2005 ] and [ Siddiqui etA al. , 2000 ] ) . Reference informations, which varied given the retrospective nature of the survey ( Table 1 ) , were used for both developing country choice and for the rating of map truth. In add-on to utilizing high-resolution imagination, intensive fieldwork was conducted in the survey country from 6 February to 22 March 2003 to roll up land truth information for the analysis of the 2003 image. A hardcopy false colour composite ETM+ ( RGB 432 ) image picturing different LULC types was used in the field to place bing old termlandnext term screen characteristics, with particular attending given to spectrally similar characteristics. Based on this fieldwork, a land truth map was prepared for turn uping preparation pels on the image and 200 mention informations points were collected utilizing a planetary placement system ( GPS ) . This GPS information was so overlaid with the image in GIS to choose developing countries and for accuracy appraisal ; 100 of the GPS points were used for trying and the ot her 100 were used for measuring the truth of the categorization. Table 1. Different informations types used in this survey. Sl. No. Type of informations used Scale/resolution Year 1 Survey of Bangladesh topo-sheets 1: 50,000 1973, 1991 2 CUS old termlandnext term usage map 1: 10,000 1975 3 FAP 8A old termlandnext term usage map 1: 10,000 1991 4 Landsat MSS image 79A m 1975 5 SPOT Pan image 10A m 1989/90 6 Landsat TM image 28.5A m 1992 7 Landsat ETM+ image 28.5A m 2003 8 IKONOS Pan image 1A m 2003 9 Municipal boundary informations 1: 50,000 2001 10 Geomorphic map 1: 25,000 1999 11 Drain map 1: 25,000 2000 12 City Guide Maps 1: 20,000 1991, 2002 13 Socio-economic informations Annually and decadala 1973-2005 Full-size tabular array aA Census records. Position Within Article Image categorization A alteration of the Anderson Scheme Level I method was used to measure LULC old termchangesnext term in this survey ( Anderson, Hardy, Roach, A ; Witmer, 1976 ) . Specifically, extra factors such as the major old termlandnext term usage classs within the survey country and differences in the spacial declaration of the images, which varied from 30 to 79A m, were considered in planing the categorization strategy. Six separate LULC types were identified: H2O organic structures, wetlands/lowlands, built-up countries, cultivated old termland, following term flora and bare soil/landfill ( Table 2 ) . Table 2. old termLandnext term use/cover categorization strategy. old termLandnext term use/Cover Types Description Built-up Residential, commercial and services, industrial, transit, roads, assorted old termurban, following term and other old termurbannext term Bare soil/landfill sites Exposed dirts, landfill sites, and countries of active digging Cultivated old termlandnext term Agricultural country, harvest Fieldss, fallow old termlandsnext term and vegetable old termlandsnext term Vegetation Deciduous forest, assorted forest old termlands, following term thenars, conifer, chaparral and others Water organic structures River, lasting unfastened H2O, lakes, pools and reservoirs Wetland/lowlands Permanent and seasonal wetlands, low-lying countries, marshy old termland, following term rivulets and gully, swamps Full-size tabular array Position Within Article All orbiter informations were studied utilizing spectral and spacial profiles to determine the digital Numberss ( DNs ) of different LULC classs prior to categorization. Training samples were selected from the mention informations and accessory information ( Table 1 ) . Sixty to seventy preparation sites, runing in size from 286 to 7800 pels, were used to develop the images. Training samples included 5-10 subclasses for each category except for bare soil/landfill. The preparation samples were so refined, renamed, merged, and deleted after rating of the category histogram and statistical parametric quantities. A supervised upper limit likeliness categorization ( MLC ) algorithm, antecedently demonstrated to obtain the best consequences from remotely sensed informations if each category has a Gaussian distribution ( Bolstad A ; Lillesand, 1991 ) , was so applied to each image. However, several of the categories were falsely classified in the supervised categorization of LULC, with certain old termurbannext term colonies being misclassified as landfill sites due to their holding similar spectral features. Similarly, the wetland category was merged with the lowland category as it was non possible to divide them due to similar spectral belongingss, and the wetland/lowland class and cultivated old termlandnext term were besides falsely classified. Post-classification polish was hence used to better the truth of the categorization as it is a simple and effectual method ( Harris A ; Ventura, 1995 ) . In add-on, since the old termurbannext term surface is heterogenous and composed of a complex combination of characteristics ( e.g. edifices, roads, grass, trees, dirt, H2O ) ( Jensen, 2007 ) , assorted pels are a common job when utilizing medium-spatial declaration informations such as Landsat ( Lu A ; Weng, 2005 ) . The job of assorted pels was addressed in several ways. For illustration, thematic information ( e.g. H2O organic structures, flora, and bare dirt ) was foremost extracted from the Landsat informations utilizing the V-S-W index ( Yamagata, Sugita, A ; Yasuoka, 1997 ) , before a rule-based technique utilizing thematic information and GIS informations ( e.g. DEM, municipal maps and H2O organic structures, etc. ) was employed in ERDAS spacial modeller to rectify antecedently misclassified old termlandnext term screen c lasss. Although this rule-based technique greatly improved the MLC categorization, some misclassification between wetland and cultivated old termlandsnext term was still observed, chiefly because of the geographical adjacency of these classs. GIS tools, such as Area of Interest ( AOI ) were so applied to the informations utilizing ocular analysis, mention informations, every bit good as local cognition, to divide and recode these screens so that they more closely reflected their true categories. By using these techniques, the consequence obtained utilizing the supervised algorithm could be well improved. Finally, to cut down the salt-and-pepper consequence, a 3A A-A 3 bulk filter was applied to the classified old termlandnext term screens ( Lillesand A ; Kiefer, 1999 ) . Accuracy appraisal By and large, categorization truth refers to the extent of correspondence between the remotely sensed informations and mention information ( Congalton, 1991 ) . In order to measure the truth of old termlandnext term screen maps extracted from Landsat informations, a sum of 125 graded random pels were generated for the 1975 and 1992 informations and 100 pels for the 2003 old termlandnext term screen map. Accuracy appraisal of the LULC maps was so performed utilizing field informations and the geographical characteristics on old termlandnext term usage maps, high-resolution images, and SOB topographic maps, and the consequences were recorded in a confusion matrix. A non-parametric Kappa trial was besides used to mensurate the categorization truth as it accounts for all the elements in the confusion matrix instead than merely the diagonal elements ( Rosenfield A ; Fitzpatirck-Lins, 1986 ) . The entire truth of the Landsat-derived LULC information was 85.6, 89.6 and 90 % with matching Kappa statistics of 82.7, 87.5 and 87.9 % for MSS, TM and ETM+ , severally, confirming the standard truth of 85-90 % for LULC mapping surveies as recommended by Anderson etA Al. ( 1976 ) . The application of rule-based post-classification polish was found to be effectual and improved truth by 10-12 % . The MSS image had the lowest overall truth, which may be due to its harsh spacial declaration ( Haack, 1987 ) . Yang and Lo ( 2002 ) besides noted that the jobs associated with right sorting assorted pels additions with diminishing image declaration, ensuing in spectral confusion. In this survey, spectral confusion was higher in the MSS image than in the TM/ETM+ images. old termChangenext term sensing This survey employed the post-classification old termchangenext term sensing technique, which is efficient in observing the nature, rate and location of old termchanges, following term and has been successfully used by a figure of research workers in the old termurbannext term environment ( Hardin etA al. , 2007 ) . An overlay process utilizing the GIS was adopted in order to obtain the spacial old termchangesnext term in LULC during three intervals: 1975-1992, 1992-2003 and 1975-2003. Application of this technique resulted in a bipartisan cross-matrix, depicting the chief types of old termchangenext term in the survey country. Cross tabular matter analysis on a pixel-by-pixel footing facilitated the finding of theA measure of transitions from a peculiar old termlandnext term screen category to other old termlandnext term usage classs and their corresponding country over the period evaluated. A new thematic bed incorporating different combinations of â€Å" from-to † old termc hangenext term categories was besides produced for each of the three six-class maps. LULC old termchangesnext term and kineticss of old termurban expansionnext term Spatial forms of LULC old termchangesnext term in the Greater Dhaka country for 1975, 1992 and 2003 are shown in Fig.A 2. In 1975, lowlands, cultivated countries and H2O organic structures were the dominant old termlandnext term usage types, and the way of old termurban expansionnext term ( herein referred to as the built-up class ) was northerly. In 1992, the built-up class replaced most of the H2O organic structures and depressions within the metropolis every bit good as the cultivated old termlandnext term along the peripheral zone. Surveies of historical maps and the available literature suggest that the depressions and H2O organic structures within the metropolis disappeared comparatively rapidly after independency as countries were developed for residential, commercial, academic and concern intents ( Siddiqui etA al. , 2000 ) . Between 1975 and 1992, when route transit from Dhaka to the backwoods was improved by the building of Bridgess over the rivers ( Islam, 1996 ) , old ter murban expansionnext term extended further to the North, north-west and to the West. Consequently, the country of cultivated old termlandnext term and H2O organic structures declined markedly during the period 1975-1992 ( Louis Berger A ; BCL, 2005 ) . In 2003, the forms of LULC old termchangenext term revealed that Dhaka started to spread out in all waies, chiefly at the disbursal of vegetated and wetland/lowland countries. The rate of old termurbannext term invasion ( Fig.A 2 ) on other old termlandnext term utilizations increased significantly following the readying of a new Master Plan in 1995 and the development of substructure ( Siddiqui etA al. , 2000 ) . The building of a span over the Buriganga River accelerated old termurban expansionnext term in the southern and northwesterly waies. The spacial distribution of the exposed soil/landfill class is besides seeable in the maps produced ( Fig.A 2 ) , clearly exemplifying the transmutation of lowland countries to landfills on t he outskirts of Dhaka. Life-size image ( 292K ) – Opens new window Life-size image ( 292K ) Fig.A 2.A Classified old termlandnext term use/cover maps of Greater Dhaka in 1975, 1992 and 2003. Position Within Article Three sectors, viz. the populace, private, and individual-household sectors, are responsible for all of the old termlandnext term developments in Dhaka. Most of the old development undertakings were undertaken on an ad hoc footing by the populace sector, chiefly in countries that were antecedently used for agribusiness and that were free from flood ; illustrations of such developments include Gulshan Model Town, Banani, Uttara Model Town and Dhanmondi ( Chowdhury, 2003 ) . In recent old ages, belongings development has proliferated in Dhaka, and belongings developers have developed both wetlands and agricultural countries without any consideration of the attendant environmental costs. In add-on, single families have started to develop the peripheral countries ( Islam, 1996 ) . In the fieldwork conducted in this survey, old termlandnext term guess was observed to hold had a pronounced influence on the development of suburban countries. In response to increasing old termlandnext term m onetary values and turning demand for lodging, Lowlandss and agricultural countries in the periphery zone are quickly going built-up by the person and belongings developers. While suburban development is a really complex procedure that is known to be influenced by a assortment of factors, including guess and old termlandnext term monetary values, these factors may non adequately explicate the procedure of suburban development in the survey country. A more elaborate survey is hence required in order to understand the assorted factors act uponing suburban development in the greater Dhaka country. Furthermore, hapless coordination among executive bureaus is besides responsible for the decrease observed in natural resources in the survey country. For illustration, in the Dhaka-Narayangonj-Demra ( DND ) undertaking, despite about 6000A hour angles being set aside for agricultural production in the 1960s, the country has been used by local and migratory people for residential intents sinc e 1990s without any blessing from the governments concerned. Cases such as this illustrate the deficiency of effectual coordination among the organisations involved in the planning and development of Dhaka. Analysis of the LULC old termchangesnext term in Dhaka over clip revealed a considerable addition in the built-up countries over the survey period ; built-up countries increased by 6132A hour angle between 1975 and 1992, which is an norm of more than 360A haA yra?’1. Similarly, built-up countries increased in size by 4422A hour angle from 1992 to 2003, more than 400A haA yra?’1, and the net addition of old termurbannext term countries over the survey period was 10554A hour angle ( Table 3 ) . When compared with other metropoliss in the part, such as Ajmer City in India, the rate of the old termurban expansionnext term in Ajmer City was 29.2A haA yra?’1 over the period 1977-1989 and 32.4A haA yra?’1 from 1989 to 2002 ( Jat, Garg, A ; Khare, 2008 ) . Although urbanisation is by and large related to demographic old termchangenext term and economic growing ( Li, Sato, A ; Zhu, 2003 ) , the nature of old termurban expansionnext term in the survey country may besides be associated with other factors such as topography, old termlandnext term usage, and transit. Close scrutiny of the old termchangenext term sensing statistics revealed that about 6132A hour angle of the urbanised country in Dhaka were antecedently either agricultural countries or H2O organic structures between 1975 and 1992. Conversely, 4422A hour angle of the freshly urbanized countries were antecedently flora or wetlands during the same period. By and large, two factors were observed to hold promoted old termurbannext term growing: ( 1 ) increased economic activity associated with the constitution of economic zones ( e.g. export treating zone ) and ( 2 ) redefinition of the metropolitan country. Between 1975 and 1992, reclassification of old termurbannext term countries every bit good as infrastructural development played a important function in the old termexpansion of urbannext term countries. For case, the nor’-west and southerly old termexpansionnext term of th e metropolis occurred in response to building of a inundation embankment in 1992 ( Fig.A 1 ) and a span on the Buriganga River in 2001. The spacial features of built-up countries have besides been shaped by the building of a figure of transit paths in the same period, as understood from historical map analysis and field visit. The old termexpansionnext term to the E and nor’-east led to the development of unplanned suburbs in the Lowlandss and agricultural countries that were antecedently located in those countries. Table 3. Consequences of old termlandnext term use/previous termlandnext term screen categorization for 1975, 1992 and 2003 images demoing country of each class, category per centum and country changed. old termLandnext term use/cover types 1975 1992 1975-1992 country changed ( hour angle ) 2003 1992-2003 Area changed ( hour angle ) Area ( hour angle ) % Area ( hour angle ) % Area ( hour angle ) % Water organic structures 2976.1 7.2 2492.8 6.0 a?’483.3 2050.9 4.9 a?’441.9 Wetland/lowlands 13155.1 31.7 11646.8 28.0 a?’1508.3 9124.0 22.0 a?’2522.8 Cultivated old termlandnext term 12040.8 29.0 7934.3 19.1 a?’4106.5 8466.6 20.4 532.3 Vegetation 6585.2 15.8 5686.7 13.7 a?’898.6 3992.2 9.6 a?’1694.4 Built-up 5550.5 13.4 11682.4 28.1 6131.9 16104.6 38.7 4422.2 Bare soil/landfill 1256.2 3.0 2121.0 5.1 864.8 1825.7 4.4 a?’295.4 Entire 41564 100 41564 100 41564 100 Full-size tabular array Position Within Article The GIS analysis besides revealed that the country occupied by H2O organic structures decreased by 16.2 % , wetlands by 11.5 % , cultivated old termlandnext term by 34.1 % , and flora by 13.6 % between 1975 and 1992. Another important old termchangenext term was the diminution in wetlands and flora from 1992 to 2003. In 1992, wetlands and flora occupied 28 % and 13.7 % of the entire survey country, but by 2003, these countries had declined to 21.7 % and 5.5 % , severally. Conversely, built-up countries increased in size by 37.9 % in the period from 1992 to 2003. A little addition in cultivated old termlandnext term ( 6.7 % ) was besides observed in this period. The diminution of flora and wetlands was clearly due to intensification of old termurbannext term development in the greater Dhaka country, peculiarly through the procedure of suburban development. As shown in Table 4, there has been a pronounced old termchangenext term in LULC over the 28-year survey period. Table 4. Major old termlandnext term use/cover transitions from 1975 to 2003. ‘From category ‘ ‘To category ‘ 1975-1992 Area ( hour angle ) 1992-2003 Area ( hour angle ) Water organic structures Built-up 655.7 269.5 Bare soil/landfill 71.4 82.7 Wetland/lowland Built-up 660.0 1414.7 Cultivated old termlandnext term 2007.8 2743.6 Bare soil/landfill 416.8 492.5 Cultivated old termlandnext term Built-up 3944.3 2309.0 Bare soil/landfill 794.7 391.8 Vegetation Built-up 1725.1 1069.1 Cultivated old termlandnext term 932.4 1387.5 Bare soil/landfill 333.7 287.3 Bare soil/landfill Built-up 453.8 1047.4 Full-size tabular array Position Within Article The post-classification comparing of old termchangenext term sensing was carried out utilizing GIS, bring forthing old termchangenext term maps for understanding the spacial form of old termchangenext term between old ages ( Fig.A 3 ) . Table 4 shows a sum-up of the major LULC transitions, viz. ‘from-to ‘ information, which occurred during the survey period. As indicated, the bulk of old termurban landnext term was acquired by change overing countries that were antecedently agricultural old termland, following term flora, H2O organic structures or low-lying countries, proposing the being of increased force per unit area on natural resources in Greater Dhaka to run into the increasing demand for old termurban land.next term Life-size image ( 247K ) – Opens new window Life-size image ( 247K ) Fig.A 3.A Major old termlandnext term use/conversions in Greater Dhaka ( a ) 1975-1992 ( B ) 1992-2003. Position Within Article The survey revealed that the old termurban expansionnext term in Dhaka has been comparatively rapid and has resulted in widespread environmental debasement. The procedure of old termurban expansionnext term in Dhaka was observed to change markedly over the old ages examined in this survey ; specifically, the metropolis expanded by 6131.9A hour angle during the 17-year period from 1975 to 1992 and 4422.2A hour angle in the 11-year period from 1992 to 2003. Landsat images revealed that old termurban expansionnext term in two periods examined in this survey did non happen equally in all waies ; new developments were observed along the fringe of old termurbannext term countries every bit good as in the countries that had already been urbanized. The rapid gait of urbanisation in Dhaka means that it has non been possible for the municipal authorities to supply basic old termurbannext term comfortss to the population, which has led to a broad scope of environmental jobs. For illustration, old termurbannext term development facilitated by old termlandnext term filling has been shown to hold a negative impact on natural home ground and biodiversity ( [ Alphan, 2003 ] and [ Dewidar, 2002 ] ) . Vulnerability to temblor related jeopardies has besides increased since a major part of Dhaka ‘s recent development has taken topographic point in landfill sites ( Kamal A ; Midorikawa, 2004 ) . In southern Dhaka, landfills have contributed to dirt y pollution, ensuing in reduced flora ( Khatun A ; Hoque, 1994 ) . Uncoordinated urbanisation and the creative activity of landfill sites have intensified the extent of flood in the metropolis during the moisture season ( Alam A ; Rabbani, 2007 ) , which is peculiarly critical in the western parts of Dhaka ( Maathuis, Mannaerts, A ; Khan, 1999 ) . Flood hazard potency has been elevated due to continued infilling of H2O organic structures, wetlands and low-lying countries ( Dewan A ; Yamaguchi, 2008 ) . In add-on, the speed uping growing of slums is impacting the metropolis ‘s physical and human environment. Harmonizing to CUS etA Al. ( 2006 ) , the slum population of Dhaka ( about 37 % of the metropolis ‘s population ) has doubled in a decennary, to make 3.4 million in 2006 from 1.5 million in 1996. The environment of these informal colonies is highly unhygienic as they are in close propinquity to solid waste mopess, unfastened drains and cloacas, embankments, and al ong railroad lines ( Islam, 1999 ) . Consequently, the people populating in slums are highly vulnerable to inundations ( Rashid, 2000 ) and they besides suffer from an acute deficit of drinkable H2O ( Akbar, Minnery, Horen, A ; Smith, 2007 ) . Driving forces analysis LULC old termchanges and urban expansionnext term of Greater Dhaka is governed by a combination of geographical, environmental and socio-economic factors. Although population growing is the primary cause for rapid urbanisation, the part of other causes such as economic development and physical factors besides needs to be assessed. To measure the mechanisms underlying the old termchangesnext term in LULC and subsequent old termurban enlargement, following term we performed a arrested development analysis of built-up countries utilizing selected physical and socio-economic variables ( lift, incline, population and GDP ) , and presented the consequences in Table 5. old termUrbannext term country informations were extracted from one-year BBS statistics since RS informations merely cover three old ages. To analyze the effects of incline and lift on old termurban enlargement, following term average values of incline, and lift of both developed and developing countries in the metropolis wer e calculated from a digital lift theoretical account. Socio-economic informations, such as population and GDP values were obtained from the decadal and annually one-year tabular arraies of the Bangladesh Bureau of Statistics ( Table 1 ) . Table 5. Regression analysis of factors underlying old termurban expansion.next term Driving factors Coefficients Robust criterion mistake T pA gt ; A |t| Population 1.776 0.633 2.808 0.019 GDP 0.0001 0.000 4.730 0.001 Elevation 0.549 0.295 1.861 0.092 Slope 0.028 0.057 0.494 0.404 Changeless a?’5.058 5.811 a?’0.870 0.404 Full-size tabular array R2A =A 0.947 ; ( ProbA gt ; A FA =A 0.000 ) ; Dependent variable: Built-up country. Position Within Article Census informations indicate that the old termurbannext term population of Dhaka was merely 0.34 million in 1951, increasing to 2.6 million in 1974 with an one-year growing rate of 9.32 % during 1961-1974 ( Islam, 1999 ) . By 1981, the population had reached 3.44 million. The population reached 6.92 million in 1991 and 10.7 million by 2001 ( BBS, 2001 ) . Presently, the population of Dhaka is more than 12 million with an one-year mean growing of 5 % , compared to the national growing of 2.1 % ( Bangladesh Bureau of Statistics ( BBS ) , 2005 and [ The World Bank, 2007 ] ) . The rapid growing of the old termurbannext term population has chiefly resulted from rural-previous termurbannext term migration and estimates show that more than 60 % of people in Dhaka have migrated from rural countries ( Islam, 1991 ) . Intelligibly, this addition in the population had the consequence of increasing force per unit area on the limited resource-base, and significantly contributed to the old termexp ansion of urbannext term countries by glade of natural flora and infilling of low-lying countries. Table 5 clearly shows that old termurban expansionnext term is positively related to population growing. Dhaka ‘s economic development is another factor that has contributed to rapid urbanisation. For illustration, Dhaka ‘s gross domestic merchandise ( GDP ) was about 11,312 million Taka1 in 1976, 129,665 million Taka in 1992 and 162,490 million Taka in 1995. Presently, the GDP of Dhaka is 354,240 million Taka and the metropolis ‘s portion of the national economic system is 19 % ( BBS, 2005 ) . The economic development associated with the roar in ready-made garments since the 1980s has had a important impact on old termexpansionnext term of the metropolis country. This economic activity has besides resulted in a big inflow of rural-previous termurbannext term migrators in the same period ( Islam, 1996 ) . In add-on, Dhaka supports more than 40 % of Bangladesh ‘s industry, farther suggesting that the economic development and industrialisation has led to a higher rate of old termurban expansion.next term The arrested development analysis revealed that GDP exercised positive effects on old termurban land expansionnext term ( Table 5 ) . As in other old termurbannext term centres, the way of old termurban expansionnext term in Dhaka has been extremely influenced by its physical scene, peculiarly its topography. The four major rivers, swamps and depressions within and around the metropolis have ever played a polar function in the development of built-up countries in the metropolis. Urbanization ab initio occurred in the elevated countries that were non affected by inundation. Once all the elevated places had been developed, the lifting demand of old termurban landnext term has been met by the transmutation of low-lying countries, vegetated countries and wetlands. The development of wetlands, for case, has led to a significant loss of natural resources and an addition in habitat debasement. The growing of belongings developers has accelerated invasion of old termurbannext term countries on wetlands and threatens biodiversity. Two geophysical indexs were used in the arrested development analysis ( Table 5 ) and found th at lift has major influence on old termurban expansionnext term while incline has non passed the important trial. Decisions This survey has assessed LULC old termchangesnext term and the kineticss of old termurban expansionnext term in Greater Dhaka, Bangladesh utilizing RS informations in concurrence with socio-economic variables. old termUrban expansionnext term was quantified for the last 28 old ages utilizing the post-classification comparing technique. Greater Dhaka was found to hold experienced rapid old termchangesnext term in LULC, peculiarly in built-up/previous termurbannext term countries. Analysis revealed that old termurbannext term countries increased by 6131A hour angle during 1975-1992 and 4422A hour angle from 1992 to 2003, which resulted in a significant decrease in the country of H2O organic structures, flora, cultivated countries and wetlands/lowland. The dramatic old termexpansion of the urbannext term countries of Dhaka exhibited clear spatio-temporal differences. The transition of H2O organic structures, flora and low-lying countries to old termurban landnext term has caused extende d and varied environmental debasement in the survey country, and the exposure to implosion therapy and the growing of slums have been the chief negative results associated with the rapid old termurbannext term development. old termUrban land expansionnext term has been mostly driven by lift, population growing and economic development. Integrated usage of GIS, RS and socio-economic informations could therefore be efficaciously used to understand the spatial and temporal kineticss of LULC old termchanges.next term The reading and categorization of RS informations were utile for gauging the rate and spacial form of the old termurban expansionnext term in Greater Dhaka of Bangladesh. As dependable and current informations are missing for Bangladesh, the old termlandnext term usage maps produced in this survey will lend to both the development of sustainable old termurban landnext term usage planning determinations and besides for calculating possible hereafter old termchangesnext term in growing forms.