Reconstitution of a Partnership Essay Example for Free

Reconstitution of a Partnership Essay Partnership is the relation between persons who have agreed to share the profits of the business carried on by all or any of them acting for all. An essential element of partnership is to have an agreement and wherever a change takes place in this relationship it results in reconstitution of the partnership firm. Reconstitution of the firm may happen under any of the following circumstances and as a result there will be a change in the profit sharing ratio: 1) Change in the profit sharing ratio amongst the existing partners; 2) Admission of a new partner; 3) Retirement of an existing partner; 4) Death of a partner and 5) Amalgamation of two partnership firms Change in the profit sharing ratio of existing partners: The partners of a firm may decide to change their profit sharing ratio and in such eventuality, the gaining partner (i. e. the partner whose share has been reduced) unless otherwise agreed should be paid some compensation and the compensation is the value of goodwill represented by the gain because the change in profit sharing ratio means that one partner is purchasing from another partner of the profits. For example; James and Jones, two partners of a firm are sharing the profits of the firm in the ratio of 3:1 and if it is decided that in future both will be equal partners, it means that James is selling to Jones  ¼ th (3/4-1/2) share of profits. Therefore, Johns will pay to James an amount equal to one fourth of the total value of goodwill. In concrete terms, suppose, the profit is $20000 previously James would get $15000 and Jones would get $5000. After the change in the profit sharing ratio, each would get $10000. James, therefore, loses annually $5000 and Jones gains $5000. If the goodwill is valued at $40000, Jones must pay James one fourth of $40000 namely $10000. This adjustment is usually made by passing an adjustment entry. In this case, Johns capital account will be debited and James capital account will be credited with $10000. In addition to the adjustments for goodwill, the change in profit sharing ratio also requires the adjustment of profit/loss on revaluation of assets and reassessment of liabilities, accumulated reserves and profit (or loss) etc. Sacrificing ratio and gaining ratio: Change in the profit sharing ratio of existing partners will necessarily mean that one or more partners are surrendering a part of their share in the profits in favor of one or more other partners. A part of share being so surrendered is termed as sacrificing ratio while the share gained by each partner is termed as gaining ratio. Sacrificing ratio is computed by deducting the new ratio from the old ratio. Gaining ratio is computed by deducting the old ratio from the new ratio. References: http://classof1.com/homework-help/accounting-homework-help/

Competitive Advantage Through HR Outsourcing

Competitive Advantage Through HR Outsourcing Organizations getting their human resource function done out side the organization is known as HR outsourcing. With the help of HR outsourcing an organization hands over its human resource issues to be resolved by the third party and the third solves all issues related to human resource. Through outsourcing a company can avoid its internal cost to some extent and it will get better services at low cost because third party consultant holds highly competent HR professionals with them. If organization tries to hire those people it would be very costly for it. HR outsourcing gives access to those professionals at minimum cost and organizations get better solution. Now days, organization are trying to move towards HR outsourcing. Many of the organizations now adopt this concept and because of outsourcing, they are performing better. In my research I have tried to find out whether adopting HR outsourcing gives an edge to the organization or not. I set our initial hypothesis that organization gets competitive advantage if they go for HR outsourcing. In order to get results I have conducted a small scale research and on the basis of this research I concluded my findings. RESEARCH QUESTION Does an organization gain competitive advantage through HR outsourcing? RESEARCH OBJECTIVES HR outsourcing is gaining immense importance in the current era. Most of the organizations are now adopting HR outsourcing. It gives organizations double benefit, firstly they can avail services of key human resource professionals without hiring them and secondly organizations can get these benefits incurring very low cost. The basic objective of conducting this research is to find out the impact of HR outsourcing on organizational performance. In this research I have tried to find that organizations gain competitive advantage through HR outsourcing. What positive things they achieve through HR outsourcing. I have collected data from key HR personnel working in leading organizations. This research will assist almost every organization that is working at broader level. By analyzing the findings of this research organizations can get the idea whether they should adopt HR outsourcing or not. This research will also be helpful for those organizations that are considering HR outsourcing. I have also discovered that what benefits organizations achieve through HR outsourcing and what are other possibilities to gain other different benefits. LITERATURE REVIEW In the presence of theoretical model an organization identifies environmental and organizational characteristics that affect the performance of human resource in the organization. Particularly we address the issue according to the circumstance which contributes value for organization by the analysis of environmental and organizational characteristics that affect HR performance and relationship outsourcing mediates. We propose that supplier competition in HR is directly proportion to the HR depth performance. Uncertain situation of the environment like primary, competitive and supplier give the indications to develop the relationship between the performance of HR and amount of HR outsourcing and also between supplier competition and amount of outsourcing for asset specify the latest version of the paper was presented in Houston, Texas, March, 2003 at the Southwest Academy of Management meeting and received the paper award. It has been observed in different organizations that they are focusing on human resource outsourcing. This trend has been observed for last few years. In a research conducted by well reputed institutions of the world concluded in its findings the views of key HR personnel of different leading organizations that they outsource at least one function from the outside in order to increase productivity. P G signed an agreement to outsource HR service in 2004 for its operation spread all over the world. HR outsourcing is gaining rapid attention by different organizations, it is strongly recommended that organization should go through all aspects while outsourcing. In different surveys it has been found that it has declined the morale of employees and customer services are also not up to standards. It is still problem for the organizations that before going to outsourcing for the functions that previously did in the organization and decision solely based on cost and benefit analysis. (e.g.,AndersonWeitz, 1986;Belous, 1989; Greer, Youngblood, Gray, 1999; Gupta Gupta, 1992; Kakabadse Kakabadse, 2002; Lever, 1997), and Vining Globerman (1999) in a research conducted by government agencies that through HR outsourcing organization saved up to 30% in its operating costs. In spite of that difference other studies suggest that while making decision of outsourcing cost should not be only criteria few other factors should also be taken into consideration. In those considerations it must analyze that organizations are availing services of highly competent professionals and customer satisfaction has also increased. (Barthelemy, 2003; Greer, Youngblood Gray, 1999; Gupta Gupta, 1992), by few experts it is said that organizations lose long term advantage (Anderson Weitz, 1986; Greer, Y oungblood Gray, 1999, Gupta Gupta, 1992; Lever, 1997). Studies that have been conducted very recently, Adler (2003) pointed few factors that must be considered while making decision for out sourcing, one how dependent you will be, second is spillover risk, and third is reliability of that organization, capability of that organization, long term sustainability and flexibility. The factors that discussed at first, second, third and fourth position are short term and fifth and sixth positions are long term. Even though there is no accurate method that helps us whether outsourcing is most efficient and effective. Few practical examples are available whether to manufacture or purchase from out side for example Leiblein, Reuer, Dalsace, 2002) findings focus why organization outsource, what are the benefits of outsourcing. THEORETICAL FRAMEWORK Todays world of business is very dynamic; every business is striving to sustain its position in the market. HR outsourcing is an emerging concept and gaining an edge with the passage of time. Organizations are moving towards adaptation of this concept. It has been observed that HR outsourcing is beneficial for the organizations. Organizations performance increases with the help of HR outsourcing. Those organizations that have adopted HR outsourcing in their organization are performing better than those that have not focused on HR outsourcing. It shows trend towards HR outsourcing. It is utmost effort of every organization to perform at optimum level and give better result to its stakeholders. Though HR outsourcing organizations avail services of highly competent professionals who assist them to increase their productivity and ultimately this will positively affect the profits of the organizations. RESEARCH DESIGN AND METHODOLOGY In this research, I have used survey methods because this is descriptive research and nature of the situation is uncertain, in which management partially is sure about the problem. Questionnaire was used as data collection tool in which structured and close end questions were asked. Total fourteen questions were designed to ask different opinion from the respondents. In all questions different options were given to the respondent to select his choice. Finally when all questionnaire were got filed then I summarized the result in order to finalize my research findings. Apart from questionnaire literature was reviewed thoroughly. By analyzing both primary data collected through questionnaire and secondary data analyzed in literature review, I have concluded my research findings. In this research, my sample size was thirty respondents and all were professionals working in different organizations. They participated in this research and on the basis of responses received from them I finally concluded about this research. DATA COLLECTION AND ANALYSIS TECHNIQUES In this research, 30 respondents were asked to participate. Out of which 27 questionnaires were received. 3 questionnaires were rejected due to fake or incomplete data, ultimately 24 questionnaires were analyzed. All participants were highly qualified HR professionals that were performing their duties in well reputed and leading organizations. Most of the respondents were in 41 to 50 years age bracket but few of them were 51 to 60 years age bracket. All respondents had been serving in the organization for more than five years. In the response to a question that HR department plays a vital role for the development of the organization, 83% responded strongly agree, 9% agreed, and only 8% disagrees with this statement. This shows the importance of the HR department in the organization especially in the light of these responses. Organizations which have highly competent HR professional are stronger than those that are lacking them. Majority of the responded agreed with this statement only a small percent of the responded denied this statement. HR outsourcing leads organization towards success, in the response to this question 95% agreed this statement and 5% were neutral, they did not respond anything. From the response to this question it can be inferred that it is key success factor of the organization if it adopts HR outsourcing. HR outsourcing doubles the performance of organization, response of this question was not completely positive. 56% respondents were neutral and did comment on it, 23% agreed this statement, 21% of respondents disagreed with this statement. It can be inferred from this statement that most of the HR personnel were not sure about it because no quantitative data was available in front of them, so they reserved their response. In the responses to this question, organizations are more competitive that are involved in HR outsourcing, 75% responded strongly agreed with this statement, 18% agreed and only 7% responded who disagreed with this statement. In regards to another question, HR outsourcing gives competitive advantage to the organizations, 88% agreed with this statement, 7% were neutral and only 5% responded disagreed with this statement. From the responses of these two questions it can easily be inferred how HR outsourcing contributes to the development of the organization. Organization attains competitive advantage due to HR outsourcing. Organizations which are involved in HR outsourcing get their HR function done more professionally, 89% of respondents agreed with this statement and only 11% disagreed. HR outsourcing plays vital role in the success of the organization, 53% of the respondents agreed with this statement, 29% were neutral and did choose either side only 8% disagreed with this statement. Though it is emerging concept, most of the HR professionals are not able to differentiate both scenarios. Most of the organizations are moving towards HR outsourcing, 83% respondents agreed it means they have realized the value of the HR outsourcing. Really it is beneficial for the organizations and this is the key success factor for the organizations. Data Validity and Reliability For the collection of data questionnaire was used which was designed according to hypothesis, and nature of information we wanted to ask. All questions were designed in such direction which gave us proper direction towards hypothesis. Secondly, this questionnaire was initially passed through pilot testing process in which any types of problems or errors and unnecessary things were removed that verified authenticity of that questionnaire. Thirdly, this questionnaire was filled by HR professional and they know very well about related field, they were experts and have extensive ideas regarding this field and they responded to the questions based on their deep knowledge and vast experience. As we discussed earlier in this research those respondents were asked to participate who had been working in the organizations for more than five years and they had captured a leading position in their particular department. They were also working in the world class organization,so scope of these peop le was very high their participation in this research gave me a clear picture to draw a better conclusion. Ethical Issues Apart from many issues it is also mandatory for the researcher to take care of ethical issues related with that particular research. As questionnaire that were received from the respondents having confidential data that was unethical to disclose because they provided some personal information and it seemed awkward to deliberately convey others and it also seemed unnecessary that it should be told to any one. All the facts and figures provided by the respondents especially most secrete things were kept as secrete only required thing that were mandatory to analyze has been discussed in this research. One more thing that what ever the result of this research, organizations which use the data for their betterment purpose must take care of one thing that they would not harm their employees. Recommendations In the view of above research it has been recommended to the organizations that HR outsourcing is very important aspect that must be focused. By implementing HR outsourcing most of the organizations availing the benefits of it and others are trying to implement. Few of the organization have not taken any effort to move in this direction. Though the world of business is very dynamic and it is changing rapidly, it has been hard for the most of the organizations to operate in this dynamic world. On each day new products have been introduced in the market and new ideas have been brought in the market. Competition is increasing day by day; every organization is trying to take over other. Businesses are facing very tough competition and it is very hard to respond these daily fluctuations. For the sake of survival, organizations must critically analyze the situation and plan to responds these changes accordingly. If any organization does not take care and it is not worry about what ever is happening in the business world, they may almost go out from the market they do not sustain their competitive positions. As we know HR is key asset of any organization, all physical assets are operated by human resource. Human resource does not have only capability to operate physical assets but it can also bring new ideas by using its analytical skills. If any organization has capable and competent human resource it has an edge to other organization because it can respond well. Capability is bestowed by nature; it does not mean if any one is highly qualified he is capable as well. Any organization that has hired talented human resource it can respond well to the changes occurring in the dynamic business world. HR outsourcing is an emerging concept; most of the organizations have adopted this concept in which organizations get their HR functions done externally. It the light of my research it is strongly recommended that organization must focus to bring changes because it assists them to attain competitive advantage. Those organizations which have not yet considered this fact must focus on it. It would not only save the cost of the organization but it also would help to render the services of highly competent HR professional. As we all know that business world is very dynamic, each day we find new changes in the market. Organizations are striving to introduce innovative and modified products. With the passage of time, necessities of the people have also changed. In order to produce products, offer service according to expectation of customers, organization must hire those people who must be committed and enthusiastic with the organization. So they must go for HR outsourcing for the betterment of their services and to respond the rapidly changes in the market. Conclusion Organization get their human resource function done out side the organization is known as HR outsourcing. With the help of HR outsourcing organization hand over its human resource issues to be resolved by the third party and that third solves all issues related to human resource. With detailed analysis of this research, I have come to this point that HR outsourcing is mandatory for the organizations and gives competitive advantage to the organizations. Finding of this research confirms that though HR outsourcing organizations attain competitive advantage. In this research, respondents who participated were all professional and performing their duties in the leading organizations. Most of the respondents uttered that human resource department plays a vital role in the development of the organizations and really this is the fact because they are the key assets of any organization. All those organization that captured leading positions in the world market, it was due to their expert human resource. In the regard of question whether HR outsourcing is important, many of the respondents positively uttered that it is mandatory and plays most important part in the development of any organization. Because now a days business people know the fact that it is hard to survive in the market until timely actions are not taken. So it can only be possible when they get their HR functions done in professional ways. There would be dual effect of this HR outsourcing, one organization would avail professional guidance at low cost and secondly due to professional capabilities they would try to motivate employees. HR outsourcing increases the work efficiently of the organizations. Productivity of the organizations increases, in view of few questions it was stated that due to competent HR organizations gives better results and perform at expected level. Most of the organizations are now moving to HR outsourcing, there can many reasons behind that. One reason among them can be the tough competition in the market due to that organization has to respond to rapidly changing market. Every day new and improved products or services have been introduced, it has become complex to run the businesses if proper attention is not paid, it has also become matter of survival for the organization thats why efforts are continuously made to bring organization at competition level. Organizations are striving to make changes on daily basis and respond to the external environment accordingly. It is their full effort to pave the way of success. Focus towards HR outsourcing is also one of the parts of this connection. In nut shell, I conclude that organizations attain competitive advantage due to HR outsourcing;they perform better than other organization, and they become successful to attain competitive advantage because they respond the environment quickly if any new change occurs out side the external environment. It increases the productivity of the organizations and they become more efficient. Most of the organizations are now moving towards HR outsourcing because they have realized the importance of HR outsourcing.

Legendary Betsy Ross and the American Flag Essay -- American America H

Legendary Betsy Ross and the American Flag The American flag has long been a symbol of our country, but there have been certain doubts about its origin. No one really knows who sewed the American flag. The legend of Betsy Ross has been told many times, but some people look upon it as a myth, saying Betsy Ross never even existed. Betsy Ross was indeed a real person who lived in the 1700's, but no one can prove she actually sewed the American Flag. Betsy Ross did not have an extremely interesting childhood. She was born Elizabeth Griscom on January 1, 1752, to a Quaker couple. Her father's name was Samuel Griscom, who worked as a carpenter. The Quakers were "members of the religious society of friends." (Comptons 1). She lived in Philadelphia, and attended a Friends School while growing up (Walters 335). Betsy Ross married three times, but her first marriage was to a man named John Ross in an upholstery shop where she was a seamstress at age 21. John Ross was the son of an Episcopal clergyman (Compton's 1). Their parents were against the marriage because John was not a Quaker, and so the two eloped together to Glouchester, New Jersey, on November 4, 1773 (Walters 335). After that, the Friends disowned her because she was married out of meeting. John Ross was a patriot. He owned an upholstery shop on Arch Street, Philadelphia. John, like many patriots served in the local militia. One December night in 1775 he was guarding astore of gunpowder when it exploded. He died January 21, 1776, after being severely wounded, leaving his widowed wife of three years behind with no children (Walters 335). After his tragic death, Betsy Ross continued the business alone. Betsy Ross married two other times. After John Ross's death,... ...rians believe that the story of Betsy Ross is pure fiction, but they do not know where the American flag could have originated from. The American flag is a symbol of our country, and it is sad that the legend of Betsy Ross cannot be proven. I believe that the legend of Betsy Ross will continue to be told to keep alive this piece of American history. Works Cited "Betsy Ross." Compton's Interactive Encyclopedia. CD ROM. 1996. Crouthers, David D. Flags of American History. Maplewood: C.S. Hammond and Co., 1962. Davidson, James W., and Michael B. Stoff. The American Nation. Eaglewood Cliffs: Paramount Communications, 1995. Seeden, Margaret. Star Spangled Banner. Washington D.C.: National Geographic Society, 1993. Tonn, MaryJane Hooper. You're a Grand Old Flag. Ideals Publishing, n.d. Waters, John J. "Betsy Ross." The New Book of Knowledge, 1991.

Babbit Vs. The Hobbit :: essays research papers

Babbitt vs. The Hobbit  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Sinclair Lewis’ character of George Babbitt is similar to J.R.R Tolkien’s character of Bilbo Baggins, but they are also very different. These two characters are alike in two different ways: in personality and the heroic journey. However, on every other subject these two characters are extraordinarily different. The most basic of these differences being that George Babbitt is an anti-hero and Bilbo Baggins is a hero.   Ã‚  Ã‚  Ã‚  Ã‚  In the beginning both characters seem very much alike in the way that they are portrayed. Babbitt is shown as a well to do middle aged man enjoying an afternoon nap. He is also shown to be extremely average. Bilbo too is shown enjoying a pleasant afternoon in a very average way. Both personalities are basically the same: neither will take major risks and both would rather stay at home rather than go off on some kind of “adventure';. Both are what are considered prominent, wealthy, normal, conforming members of their communities. However, both Babbitt and Bilbo show inner turmoil with their need to be “free';.   Ã‚  Ã‚  Ã‚  Ã‚  Here is where the differences start to appear. The hobbit refers to something as simple as climbing a tree as an adventure. The prominent business man thinks that spending a weekend away from his wife and family is an adventure. To set forth upon an adventure of any kind a person needs to be free again, both characters define freedom in different ways. Bilbo simply needs to be away from the influence of his friends and family to find out what he really wants for himself and what he wants to do about it. Bilbo finds freedom when he makes the choice to follow the dwarves into the unknown. When Babbitt is finally given freedom when he is able to go camping alone with his friends for a week he is suddenly terrified about what he is going to do with himself. Babbitt’s friends seem to bring out his inner-self when he is finally pulled away from home and on a train going to Maine. Once up in Maine the men say that they are going to “loaf by ourselves and smok e and cuss and be natural';. In other words they are going to be free from the rules imposed on them by their wives, families and the community itself.   Ã‚  Ã‚  Ã‚  Ã‚  Each character is also tested in a different way. Bilbo was tested several different times, each dealing with his loyalty and service to the dwarves.

President Bill Clinton :: William Jefferson Clinton Essays

ST. JOSEPH, Minn., Dec. 17, 1998 — A psychological study of President Bill Clinton, conducted before the 1996 election, predicted that the Clinton presidency would be "troubled by ethical questions and lapses of judgment," but that the president would "retain a following and maintain his self-confidence in the face of adversity." The investigation revealed serious flaws as well as redeeming features in the president’s personality, and found his motives to be "vastly different from those that scuttled the political career of Richard Nixon." The study, by associate professor of psychology at the College of Saint Benedict and Saint John’s University, Aubrey Immelman, was published this fall in the journal Leadership Quarterly. Immelman concluded that in a second presidential term Bill Clinton would likely continue to display his "driving ambition, supreme sense of self-confidence, and personal charisma," but offered the "sobering caveat" that President Clinton’s character contained "the seeds of its own undoing." Specifically, Immelman determined that President Clinton’s personality was an amalgam of ambitious and outgoing personality styles. According to Immelman, these patterns incorporate adaptive aspects of the narcissistic and histrionic character types described in the clinical personality literature. Ambitious personalities are assertive, self-assured, persuasive, self-centered, and have a tendency to be arrogant, acting as though entitled. Outgoing personalities are gregarious, image-conscious, easily bored, charming, seductive, glib and inventive, and believe they can readily charm and influence others. The study was conducted before the president’s affair with Monica Lewinsky came to light. Asked what the president’s character reveals about his sexual risk taking, Immelman noted that personality theorist Theodore Millon of the University of Miami has found that a distinctive feature of the ambitious-outgoing personality composite (as in the case of Bill Clinton) is "an erotic and seductive orientation." According to Millon, such individuals may have an indifferent conscience and aloofness to the truth, which, if brought to their attention, is likely to elicit nonchalant innocence. They are driven by a need for excitement, stimulation, and challenge and tend to be undisciplined, traveling an erratic course of successes, failures, and abandoned hopes. Although they may leave a trail of broken promises and outrageous acts, their disregard for the truth and their talents for exploitation and deception are rarely hostile or malicious in intent. With reference to the current impeachment proceedings against the president, Immelman said that failings associated with ambitious, outgoing personalities such as President Clinton are typically limited in scope, extending primarily to self-indulgent excess, including sexual intemperance.

Punitive Articles of the Ucmj Article 89 Essay

â€Å"Any person subject to this chapter who behaves with disrespect toward his superior commissioned officer shall be punished as a court-martial may direct.† Context. (1) That the accused did or omitted certain acts or used certain language to or concerning a certain commissioned officer; (2) That such behavior or language was directed toward that officer; (3) That the officer toward whom the acts, omissions, or words were directed was the superior commissioned officer of the accused; (4) That the accused then knew that the commissioned officer toward whom the acts, omissions, or words were directed was the accused’s superior commissioned officer; and (5) That, under the circumstances, the behavior or language was disrespectful to that commissioned officer. Explanation. (1) Superior commissioned officer. (a) Accused and victim in same armed force. If the accused and the victim are in the same armed force, the victim is a â€Å"superior commissioned officer† of the accused when either superior in rank or command to the accused; however, the victim is not a â€Å"superior commissioned officer â€Å"of the accused if the victim is inferior in command, even though superior in rank. (b) Accused and victim in different armed forces. If the accused and the victim are in different armed forces, the victim is a â€Å"superior commissioned  officer† of the accused when the victim is a commissioned officer and superior in the chain of command over the accused or when the victim, not a medical officer or a chaplain, is senior in grade to the accused and both are detained by a hostile entity so that recourse to the normal chain of command is prevented. The victim is not a â€Å"superior commissioned officer† of the accused merely because the victim is superior in grade to the accused. (c) Execution of office. It is not necessary that the â€Å"superior commissioned officer† be in the execution of office at the time of the disrespectful behavior. (2) Knowledge. If the accused did not know that the person against whom the acts or words were directed was the accused’s superior commissioned officer, the accused may not be convicted of a violation of this article. Knowledge may be proved by circumstantial evidence. (3) Disrespect. Disrespectful behavior is that which detracts from the respect due the authority and person of a superior commissioned officer. It may consist of acts or language, however expressed, and it is immaterial whether they refer to the superior as an officer or as a private individual. Disrespect by words may be conveyed by abusive epithets or other contemptuous or denunciatory language. Truth is no defense. Disrespect by acts includes neglecting the customary salute, or showing a marked disdain, indifference, insolence, impertinence, undue familiarity, or other rudeness in the presence of the superior officer. (4) Presence. It is not essential that the disrespectful behavior be in the presence of the superior, but ordinarily one should not be held accountable under this article for what was said or done in a purely private conversation. (5) Special defense—unprotected victim. A superior commissioned officer whose conduct in relation to the accused under all the circumstances departs substantially from the required standards appropriate to that officer’s rank or position under similar circumstances loses the protection of this  article. That accused may not be convicted of being disrespectful to the officer who has so lost the entitlement to respect protected by Article 89. Nonjudicial Punishment (Article 15) Commander’s Tool for Discipline ART. 15. COMMANDING OFFICER’S NON-JUDICIAL PUNISHMENT (a) Under such regulations as the President may prescribe, and under such additional regulations as may be prescribed by the Secretary concerned, limitations may be placed on the powers granted by this article with respect to the kind and amount of punishment authorized, the categories of commanding officers and warrant officers exercising command authorized to exercise those powers, the applicability of this article to an accused who demands trial by court-martial, and the kinds of courts-martial to which the case may be referred upon such a demand. However, except in the case of a member attached to or embarked in a vessel, punishment may not be imposed upon any member of the armed forces under this article if the member has, before the imposition of such punishment, demanded trial by court-martial in lieu of such punishment. Under similar regulations, rules may be prescribed with respect to the suspension of punishments authorized by regulations of the Secretary concerned, a commanding officer exercising general court-martial jurisdiction or an officer of general or flag rank in command may delegate his powers under this article to a principal assistant. (b) Subject to subsection (a) any commanding officer may, in addition to or in lieu of admonition or reprimand, impose one or more of the following disciplinary punishments for minor offenses without the intervention of a court-martial— (1) Upon officers of his command— (A) Restriction to certain specified limits, with or without suspension from duty, for not more than 30 consecutive days; (B) if imposed by an officer exercising general court-martial jurisdictions or an officer of general flag rank in command— (i) arrest in quarters for not more than 30 consecutive days; (ii) forfeiture of not more than one-half of one month’s pay per month for two months; (iii) restriction to certain specified limits, with or without suspension from duty, for not more than 60 consecutive days; (iv) detention of not more than one-half of one month’s pay per month for  three months; (2) upon other personnel of his command— (A) if imposed upon a person attached to or embarked in a vessel, confinement on bread and water or diminished rations for not more than three consecutive days; (B) correctional custody for not more than seven consecutive days; (C) forfeiture of not more than seven days’ pay; (D) reduction to the next inferior pay grade, if the grade from which demoted is within the promotion authority of the officer imposing the reduction or any officer subordinate to the one who imposes the reduction; (E) extra duties, including fatigue or other duties, for not more than 14 consecutive days; (F) restriction to certain specified limits, with or without suspension from duty, for not more than 14 consecutive days; (G) detention of not more than 14 days’ pay; (H) if imposed by an officer of the grade of major or lieutenant commander, or above— (i) the punishment authorized under clause (A); (ii) correctional custody for not more than 30 consecutive days; (iii) forfeiture of not more than one-half of one month’s pay per month for two months; (iv) reduction to the lowest or any intermediate pay grade, if the grade from which demoted is within the promotion authority of the officer imposing the reduction or any officer subordinate to the one who imposes the reduction, by an enlisted member in a pay grade above E-4 may not be reduced more than two pay grades; (v) extra duties, including fatigue or other duties, for not more than 45 consecutive days; (vi) restriction to certain specified limits, with or without suspension from duty, for not more than 60 consecutive days; (vii) detention of not more than one-half of one month’s pay per month for three months. Detention of pay shall be for a stated period of not more than one year but if the offender’s term of service expires earlier, the detention shall terminate upon that expiration. No two or more of the punishments of arrest in quarters, confinement or bread and water or diminished rations, correctional custody, extra duties, and restriction may be combined to run consecutively in the maximum amount impossible for each. Whenever any of those punishments are combined to run consecutively, there must be an apportionment. In addition, forfeiture of  pay may not be combined with detention of pay without an apportionment. For the purpose of this subsection, â€Å"correctional custody† is the physical restraint of a person during duty or non-duty hours and may include extra duties, fatigue duties, or hard labor. If practicable, correctional custody will not be served in immediate association with persons awaiting trial or held in confinement pursuant to trial by court-martial . (c) An officer in charge may impose upon enlisted members assigned to the unit of which he is in charge such of the punishment authorized under subsection (b)(2)(A)-(G) as the Secretary concerned may specifically prescribe by regulation. (d) The officer who imposes the punishment authorized in subsection (b), or his successor in command, may, at any time, suspend probationally any part or amount of the unexecuted punishment imposed and may suspend probationally a reduction in grade or forfeiture imposed under subsection (b), whether or not executed. In addition, he may, at any time, remit or mitigate any part or amount of the unexecuted punishment imposed and may set aside in whole or in part the punishment, whether executed or unexecuted, and restore all rights, privileges and property affected. He may also mitigate reduction in grade to forfeiture or detention of pay. When mitigating— (1) arrest in quarters to restriction; (2) confinement on bread and water or diminished rations to correctional custody; (3) correctional custody confinement on bread and water or diminished rations to extra duties or restriction, or both; or (4) extra duties to restriction; the mitigated punishment shall not be for a greater period than the punishment mitigated. When mitigating forfeiture of pay to detention of pay, the amount of detention shall not be greater than the amount of the forfeiture. When mitigating reduction in grade to forfeiture or detention of pay, the amount of the forfeiture or detention shall not be greater than the amount that could have been imposed initially under this article by the officer who imposed the punishment mitigated. (e) A person punished under this article who considers his punishment unjust or disproportionate to the offense may, through proper channels, appeal to the next superior authority. The appeal shall be promptly forwarded and decided, but the person punished may in the meantime be required to undergo the punishment adjudged. The superior authority may exercise the same powers  with respect to punishment imposed as may be exercised under subsection (d) by the officer who imposed the punishment. Before acting on appeal from a punishment of— (1) arrest in quarters for more than seven days; (2) correctional custody for more than seven days; (3) forfeiture of more than seven days’ pay; (4) reduction of one or more pay grades from the fourth or a higher pay grade; (5) extra duties for more than 14 days; (6) restriction for more than 14 days; or (7) detention of more than 14 days’ pay; the authority who is to act on the appeal shall refer the case to a judge advocate or a lawyer of the Department of Transportation for consideration and advice, and may so refer the case upon appeal from any punishment imposed under subsection (b). (f) The imposition and enforcement of disciplinary punishment under this article for any act or omission is not a bar to trial by court-martial for a serious crime or offense growing out of the same act or omission, and not properly punishable under this article; but the fact that a disciplinary punishment has been enforced may be shown by the accuse upon trial, and when so shown shall be considered in determining the measure of punishment to be adjudged in the event of a finding of guilty. (g) The Secretary concerned may, by regulation, prescribe the form of records to be kept under this article and may also prescribe that certain categories of those proceedings shall be in writing. CUSTOMS 4-1. The Army has its own customs, both official and social. Some have been handed down from the distant past while others are of comparatively recent origin. Those customs that endure stand on their own merits. As a long established social organization, the Army observes a number of customs that add to the interest, pleasure, and graciousness of Army life. Often it is these customs and traditions, strange to the civilian eye but solemn to the soldier, that keep the man in the uniform going in the unexciting times of peace. In war they keep him fighting at the front. The fiery regimental spirit fondly polished over decades and centuries possesses him in the face of the enemy. [The soldier] fights for the regiment, his  battalion, his company, his platoon, his section, his comrade. 4-2. A custom is an established practice. Customs include positive actions-things you do, and taboos-things you avoid. All established arts, trades, and professions, all races of people, all nations, and even different sections of the same nation have their own practices and customs by which they govern a part of their lives. 4-3. Many Army customs compliment procedures required by military courtesy, while others add to the graciousness of garrison life. The breach of some Army customs merely brands the offender as ignorant, careless, or ill bred. Violations of other Army customs, however, will bring official censure or disciplinary action. The customs of the Army are its common law. These are a few: * Never criticize the Army or a leader in public. * Never go â€Å"over the heads† of superiors-don’t jump the chain of command. * Never offer excuses. * Never â€Å"wear† a superior’s rank by saying something like, â€Å"the first sergeant wants this done now,† when in fact the first sergeant said no such thing. Speak with your own voice. * Never turn and walk away to avoid giving the hand salute. * Never run indoors or pretend you don’t hear (while driving, for example) to avoid standing reveille or retreat. * Never appear in uniform while under the influence of alcohol. * If you don’t know the answer to a superior’s question, you will never go wrong with the response, â€Å"I don’t know sir, but I’ll find out.† COURTESIES 4-4. Courtesy among members of the Armed Forces is vital to maintain discipline. Military courtesy means good manners and politeness in dealing with other people. Courteous behavior provides a basis for developing good human relations. The distinction between civilian and military courtesy is that military courtesy was developed in a military atmosphere and has become an integral part of serving in uniform. 4-5. most forms of military courtesy have some counterpart in civilian life. For example, we train soldiers to say sir or ma’am when talking to a higher ranking officer. Young men and women are sometimes taught to say sir to their fathers or ma’am to their mothers and likewise to other elders. It is often considered good manners for a younger person to say sir or ma’am when speaking to an older person. The use of the word sir is also common in the business world, such as in the salutation of a letter or in any well-ordered institution. 4-6. Military courtesy is not a one-way street. Enlisted personnel are expected to be courteous to officers and likewise officers are expected to return the courtesy. Mutual respect is a vital part of military courtesy. In the final analysis, military courtesy is the respect shown to each other by members of the same profession. Some of the Army’s more common courtesies include rendering the hand salute, standing at attention or parade rest, or even addressing others by their rank.

All couples should have the right to a child Essay

With reference to other aspects of human experience, explore the view that all couples should have the right to a child. Justify your answer. [15] Many would agree with this statement, because parenthood is a human right: â€Å"Parents have the exclusive right to determine freely and responsibly the number and spacing of their children.† Humans have personal sovereignty, which is to be free of the control or coercion of others. Therefore they should be allowed to make their own decisions about their families. The issue becomes more complicated when infertility is involved. This is especially so in cultures where a woman’s worth is based on her ability to produce children. If she does not receive reproductive technology she could face isolation from her community. Looking at the UK, it could be argued that the purpose of the NHS is to solve our health problems, and infertile could be regarded as a health issue. 1 in 6 couples are infertile and there have been 70,000 IVF babies born in the UK. Infertility can have severe emotional impact on a couple and can strain the relationship. It is paradoxical that the NHS will fund abortions but not IVF (in some areas). They are denying desperate couples of their right to a child. The BBC documentary Don’t Take My baby is a good example of a couple who fought hard for their right to a child. It documented the story of a young disabled couple whose every move was monitored by social services as they raised their newborn baby. The mother was wheelchair bound and the father was visually impaired. The father argued that that even if able-bodied people are poor parents, they are never subject to the same amount of scrutiny disabled parents have to go through. The state has no right to decide who has the right to a child, or else we risk becoming a totalitarian society where only the highest calibres of people are permitted to have children. On the other hand, those who disagree would argue that a child is a privilege, not a right. There are some couples that would be better off not having children, such as those with violent criminal convictions where the child would be at risk of harm. With rights come responsibilities. If you cannot live up to the responsibilities of parenthood, then you forfeit your right to a child. Many would use this line of argumentation to dissuade homosexual couples from adopting, because they cannot responsibly provide a child with a father and mother. If the use of reproductive technology grants every couple the right to a child, we risk viewing children as a commodity. The production of children could become commercialised, as is already happening in India. In November 2015 the Indian government banned foreign couples from using Indian surrogates due to fears that poor mothers were being exploited (they received around  £2000 per pregnancy). Additionally, even with IVF some couples will never conceive. They only have a 20% chance. Perhaps infertility is not a health problem that can be solved, but is the will of God: â€Å"’Shall I, who cause to bring forth, shut the womb?’ says your God.† (Isaiah 66:9) Just because a couple does not have the right to bear their own children does not mean that they cannot be parents. In Northern Ireland alone there were 2,785 children in care during 2015. Rather than pouring money in reproductive technology, we should encourage infertile parents to adopt or foster. They can still experience the joys of raising a child, and the child will be saved from a life of never having a permanent home. To conclude, not every couple should have the right to a child. However, we should show immense love and compassion towards those struggling with infertility. To quote Laura Bush, â€Å"For those who deeply want children and are denied them, those missing babies hover like silent ephemeral shadows over their lives.†