Research Paper : Union versus private sector


              



              Union coverage is higher within the public sector rather than the private sector

Union has always intruded the factors of gathering the employees of a workplace in pertaining unified characteristics for accomplishing all the diligence to account successful operations within the entity. The overall paper has demonstrated the aspects of union coverage within the organization of public and the private sector. In the current research paper, the overall justification considering the assessment of different union coverage and its viabilities has been ascertained so as to ensure the normal working efficiency within the firm. The description of the instances faced by the private and the public corporations regarding the union has been demonstrated significantly. Moreover, the determination of understanding that why union coverage is much more stable within the women not among the men is also highlighted. On the other hand, the significance considering the aspects of whether young people in recent global period has thoroughly pertained the significance of attracting the unions have been explained within this essay.
It is quite significant that the overall observation gathered from the approaches that are inevitably important for the employees of any sector of the organization is to fulfil their respective requirements. When the organization is unable to fulfil the requirements, then the employees in a unified way revolt against the officials of the organization so as to assure the requirements that are highly needed by the respective employees. Thus, in order to strengthen these contradictions, the employees form unions within the workplace so that their necessities can be analysed. Also on behalf of the union the employees are provided the judgement for all the discrepancies.
Consequences of lower union coverage in private sector rather than the public sector
The perception generated from the aspects of Union scope has produced the parts of unionizing the representatives inside the association or any statutory organization. It has been followed that union scope is higher inside general society division as opposed to the private area. Diverse principles evaluated inside the association can be settled effectively through the rules chosen by the union as per the Work Relations Act (Genc, 2017, January). The intercession of the union scope has centred constant qualities upon people in general divisions as the relative remuneration benefits are lower. However due to the higher wages given to the workers of private areas, the unionization hasn’t planned so much quality. Aside from this, it has been embodied that women have significantly more steady contemplation in regard to the union scope as opposed to the men working inside every last part. It is very clear that private division representatives have dependably higher advantages alongside better remuneration in relating their constancy.
The degree considering the unionization has involved that the ideal thought has interfered the components, which requested the thought of protection among the general population part. The cost accomplished for empowering the unionization among the private segment is higher due to the hazards and dangers considering the development of the organization. In this way, the unionization inside the general population segment is significantly steadier as the operations are attempted through government intercessions alongside appropriate controls. It has been ascertained that there are ample numbers of employees who are members of the trade union of the particular organization operating within the country. Generally, the trade union assists in bargaining the collective agreements on behalf of the employees in order to aim to coverage the workflow of every individual. The main causes regarding lowering and hiring the union coverage are strongly debated by making proper identification, which has been discussed underneath.
It has been observed that the jurisdiction under which the employment services have been pertained encouraged the sectored collective bargaining. It has been uplifted from the aspects of public sector derivatives where the employees can easily demand for the requirements needed. On the contrary, the employees within the private sector possess enterprise bargaining which portrays lower coverage for sustaining the perception (Fitzenberger & Lembcke, 2013). Therefore, it is obvious that the private employees do not get the opportunities to reveal their requirements as the work pressure has intruded the consequences of every employee to accomplish them within the stipulated time. Therefore, it is highly important for the organization to accomplish the work by any means and may terminate any employees if they find that the employee is not generating higher revenues for them.  Also, the collective agreements have also created the allowance of enrolling within the union of any public sector organization as it is highly lawful, but on the other hand, the company law considering the private ownership does not possess the law of enabling unionization inside the company.
Moreover, the government has also intruded the Ministry as well as department that manages labour law which has actively insisted the coverage agreement and has higher powers through imposing the terms considering the employers for refusing the bargaining attitudes among the workforce. Therefore, it is highly necessary to adhere the persistence characteristics within the public sectors as they have excess power to bargain with the government in meeting their respective requirements. But, the activities applied by the private sector organizations has always deliberated the significance that the workforce cannot assess these unionism and there aspects as highly empower higher benefits to them in sufficing their needs and requirements other than that of the public sector employees.
Union Coverage stability higher among women but not among men
It has been observed that union coverage is considered to be the vital resources for the respective trade unions that are enlisted within the operations. It only operates according to the traditional perspectives through linking the representation of different base of membership. Thus, the strength of the organizations is highly availed through determination of the fundamental elements like the legitimacy as well as recognition. Recently, the trade unions have to pertain the maintenance within the base of representation considering the capacity for regulating the relations of employment. It has sparked off with fierce debates considering the possibility of improvising the coverage of the trade union. In order to structure this unionism, it has been observed that the maintaining inequality within the workplace have been abolished successively. In these circumstances, women are highly involved in maintaining the sustenance of union coverage within the organization. In underpinning the long-term perspectives, different perceptions have been availed through determining the factors like industrial relations, setting of wages as well as economic advancement are entailed. Thus, the proper stability has been availed within the women of the workplace. Nevertheless, the women of any reputed workplace execute her diligence in typical considerations, and thus unionization rates have cumulated the factors that make the union coverage much more stable for the organization (Crain & Matheny, 2014).
Consequently, women, in a significant circumstance have highlighted the unionization levels similarly as of the men. The rate of union coverage has intervened higher stability than among the men. So, it can be easily engulfed that the women has highly influenced organizational sector rather than the gender variance as higher female rates of employment within the public sector will determine the stability in pertaining the union coverage. In the annual report published by ETUC on the aspects of the gender representation and its gap within the trade unions, the mainstream activities must be sustained after taking the survey from which optimistic results have been gathered. In some other findings, it has been engulfed that the women population is highly increasing their respective shares within the trade union in different countries accompanied within the public-sector operations where the aspects of men are reducing significantly.

In addition to this the feminisation has abruptly increased within the organization so as to ensure the proper considerations generated within the firm. The initiatives of the organization within successful service domain have always intruded the intentions where the account of women within large proportion within the workforce has been sufficed. Therefore, the participation of women has also intended the role of increasing the bargaining power for maintaining the betterment of the organization rather than the men. Consequently, they have significantly taken part within the unionization techniques applied within the firm through determining the actual perception of attaining benefits to the employees within the public sectors (Hamilton, 2016).
On the other hand the private sectors has empowered that no such union coverage as their working efficiency has been achieved through considering the factors intending all the significant characteristic so as to ensure the overall probability pertaining the effectiveness of accomplishing the workflow. The intentions have segmented the perception in controlling the opportunities so as to which the different perception has cumulated the factors in defining the attitudes of both women and men in the working culture of the private firms.
Young Individuals are attracted within unions
The structural effect pertained from the different capacity has managed the instances through which different characteristics of the trade unions have been sufficed. In accordance with the organizing characteristic of the workers, it has been understood that the changing patterns of the trade unionism has represented several differences for pertaining the unionisation regarding the groups to ensure the activities of the workers. It has been ascertained that the trade unions are keen on pertaining the organizational campaign through justifying the application or introducing women and young individuals for pertaining the unionization. The group based initiatives within the young individuals will be sufficed through the persistent characteristics ensuring the overall purpose of trade unionism. It has been adhered that the migrant workers from different countries have always attracted by the trade unions. As the unions are highly concerned regarding the working conditions, thus they accumulate the young workers within the organization through pertaining the trade unions in justifying the initiatives that have to be reinforced. It has been observed in some of the trade union some of the young individuals are not so much involved within the trade unions. This is because of the fact that in the initial stage, they seem to be afraid of the consequences about the organization may think about misleading activities can be sustained by the employee. On the other hand, the young individuals also thought that there are better opportunities in other organization as well as which will provide them higher compensation so it will be beneficial for making preparation without enduring the spare time for the activities pertained by the trade union (Boris & Klein, 2014).
Conclusion
Thus it can be conclusively stated that, union coverage is much more higher within the public sector rather that the private sector as the benefits adhered by the employees of the private sector are much more higher rather than the public sector employees. Thus, proper unionism and campaigns has to be sustained within the public sectors in order to strengthen the benefits and also empowering women by avoiding inequality are also required.




Donald Trump Plans


Donald Trump Plans to Recognize Jerusalem as Israel’s Capital and Move US Embassy from Tel Aviv to Jerusalem


The president of United States Donald Trump on 4th December, 2017 declared that the US has decided to recognize Jerusalem as the capital of Israel and consequently the US embassy in Tel Aviv would be shifted to Jerusalem. This decision is a marked deviation of seven-decade old US policy of keeping safe distance from this burning issue which is also the point of contention between Israel and Palestine. Many believe this decision would negatively impact the Israel-Palestine peace process, and some of US’s political allies have already expressed their dismay at this decision of Trump (Landler and Halbfinger, 2017 December 5).

In addition to this Donald Trump declared that the decision is in alignment with the greater interest of United States and Israel, and that the decision would facilitate the Middle East peace process. Trump reiterates that not recognizing Jerusalem as Israeli capital has not borne any positive outcome of the peace process. Trump also states that the previous presidents of US made political mistake by not recognizing Jerusalem as the capital of Israel, one of the most “successful democracies” in the world. He reasons that the same failed assumptions and same failed strategies are not going to bring about any positive outcome of the peace process between Israel on one hand and Palestine and Hamas on the other. According to the president all challenges demand new approaches and recognizing Jerusalem as Israeli capital would mark a new approach to solving Israel-Palestine conflict (Landler and Halbfinger, 2017 December 5).
The general people of Iran, Saudi Arabia, Palestine, Lebanon, and other Middle East countries are highly dissatisfied with the unexpected decision of the US president. Officials of the Palestinian establishment condemned Trump’s decision and warned that this would bolster extremist organization’s courage to wage holy war, and the US would lose all credibility as regards Israel-Palestinian peace process. Palestinian President Mahmoud Abbas sated in a televised address that such a move would intensify religious war in the region and the region would slip into a state of never ending war (Smith-Spark, 2017 December 7).
Palestine Liberation Organization Secretary-General Saeb Erekat has expressed his frustration by saying US has no longer any legitimate role to play in the ongoing peace process between Israel and Palestine. Islamist group Hamas has called for abandoning the peace process and urged Palestinians to start a new uprising against this decision of Trump. The group has already responded to the decision by launching rocket attacks against Israel. Fighting between Palestinians and Israeli troops have been reported in West Bank and Gaza strip (Williams and Mughrabi, 2017 December 7).
The government of Israel highly praised Trump for taking this historic decision and called all the heads of the states to follow suit. Netanyahu, the Prime Minister of Israel said that Jerusalem is the capital of Israel for last 3,000 years and the decision of Trump is an important step towards peace process as there can be no peace without Jerusalem being the capital of Israel (Smith-Spark, 2017 December 7).  
Prior to 1980 some countries including Netherland, El Salvadore, and Costa Rica had their capitals in Jerusalem. In that year Israel passed a law making Jerusalem the united capital of Israel. United Nations condemned this and termed Israel’s annexation as violation of international law. Hence the countries which had their capitals in Jerusalem shifted their capitals to Tel Aviv (Liebermann, 2017 December 7).
The status of Jerusalem is a highly controversial international issue. Both Israel and Palestinian claim Jerusalem as theirs. The international community, including USA and European countries have stayed clear of interfering with the issue as the international consensus have been that the issue should be resolved in accordance with the peace process and after fruitfully engaging the contending claimants. This has been also been internationally apprehended that any unilateral solution to the issue would escalate the Middle East crisis to an unprecedented scale.









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Today I came across one of the very interesting sites about personality tests.
It was fun to know that how we are from inside as well as outside....Which is indeed funny at times to know truth about our own selves. 😀 Isn;t it?

You can also take your own personality test through this site and share some results if you like

https://www.16personalities.com

Mine were as follows

ESFJ PERSONALITY (“THE CONSUL”)

Encourage, lift and strengthen one another. For the positive energy spread to one will be felt by us all.
Deborah Day
People who share the ESFJ personality type are, for lack of a better word, popular – which makes sense, given that it is also a very common personality type, making up twelve percent of the population. In high school, ESFJs are the cheerleaders and the quarterbacks, setting the tone, taking the spotlight and leading their teams forward to victory and fame. Later in life, ESFJs continue to enjoy supporting their friends and loved ones, organizing social gatherings and doing their best to make sure everyone is happy.
At their hearts, ESFJ personalities are social creatures, and thrive on staying up to date with what their friends are doing.
ESFJ personality
Discussing scientific theories or debating European politics isn’t likely to capture ESFJs’ interest for too long. ESFJs are more concerned with fashion and their appearance, their social status and the standings of other people. Practical matters and gossip are their bread and butter, but ESFJs do their best to use their powers for good.

Respecting the Wisdom of Leadership

ESFJs are altruists, and they take seriously their responsibility to help and to do the right thing. Unlike their Diplomat relatives however, people with the ESFJ personality type will base their moral compass on established traditions and laws, upholding authority and rules, rather than drawing their morality from philosophy or mysticism. It’s important for ESFJs to remember though, that people come from many backgrounds and perspectives, and what may seem right to them isn’t always an absolute truth.
ESFJs love to be of service, enjoying any role that allows them to participate in a meaningful way, so long as they know that they are valued and appreciated. This is especially apparent at home, and ESFJs make loyal and devoted partners and parents. ESFJ personalities respect hierarchy, and do their best to position themselves with some authority, at home and at work, which allows them to keep things clear, stable and organized for everyone.

Play Dates Aren’t Just for the Kids!

Supportive and outgoing, ESFJs can always be spotted at a party – they’re the ones finding time to chat and laugh with everyone! But their devotion goes further than just breezing through because they have to. ESFJs truly enjoy hearing about their friends’ relationships and activities, remembering little details and always standing ready to talk things out with warmth and sensitivity. If things aren’t going right, or there’s tension in the room, ESFJs pick up on it and to try to restore harmony and stability to the group.
Being pretty conflict-averse, ESFJs spend a lot of their energy establishing social order, and prefer plans and organized events to open-ended activities or spontaneous get-togethers. People with this personality type put a lot of effort into the activities they’ve arranged, and it’s easy for ESFJs’ feelings to be hurt if their ideas are rejected, or if people just aren’t interested. Again, it’s important for ESFJs to remember that everyone is coming from a different place, and that disinterest isn’t a comment about them or the activity they’ve organized – it’s just not their thing.
Coming to terms with their sensitivity is ESFJs’ biggest challenge – people are going to disagree and they’re going to criticize, and while it hurts, it’s just a part of life. The best thing for ESFJs to do is to do what they do best: be a role model, take care of what they have the power to take care of, and enjoy that so many people do appreciate the efforts they make.
Audit Planning Subject ( accounting )








RAR Company
Analytical Review of Trial Balance for Audit Planning





1.0   Audit planning
A detailed analytical review of RAR Company’s Trial balance has been done to plan audit process and identify key balance sheet and Income statement items that carry significant risk of material misstatement. In the course audit, total of five accounts shall be selected based on materiality judgement, fraud risks and qualitative risks.
1.1 Analytical review

The Trial balance of current financial period is only provided for a period of 11 months i.e. July 1, 2016 – May 1, 2016. To facilitate comparison with financial year ending 2016, the Trial balance has been restated to cover period of 12 months, making certain assumptions. The horizontal analysis of Trial balance is shown below:

1.2 Preliminary judgement of materiality

The materiality test has been carried out by following generally accepted benchmarks and range for deriving materiality as shown below.


Net Profit (PBT)
 1,70,461
 1,53,717
10% of Net Profit
17,046
 15,372
5% of profit
8523
7686
1% of turnover
1980
1875
1/2% of turnover
990
937
Gross Assets
5,34,941
5,07,150
1% of Gross Assets
5,349
5,072
2% of Gross Assets
10,699
10,143


After considering movements of various items in Trial balance and benchmarks on profit, turnover and gross assets, the materiality value has been set at 5% of PBT which is $7700.  The accounts identified based on materiality statement made above are:
·         Sales
·         Accounts Receivables
·         Equity
Further two accounts that have been chosen that are considered to be at risk of misstatement due to qualitative reasons and fraud risk are:
·         Cash at Bank (Fraud Risk)
·         Machinery (Qualitative Risk)

2.0   First account selected
Sales
2.1 Rationale for selection
Sales of RAR Company have increased by 6% or $11000, from FY 2016 to 2017 and thus fall within the range of materiality value determined in the materiality statement.
2.2 Assertion and Explanation
Assertion Identified - Accuracy
Sales have increased by 6% but cost of Sales show a slide of 4% which is unusual therefore it is important to assure that fictitious entries have not been made to inflate sales.
2.3 Recommended audit procedure
Identified category of audit procedure – Substantive procedure
Identified audit procedure – Test of Controls and documentation
The control procedures for recording complete flow of sales including accounting entries need to be done by tracing Purchase order, invoicing, stock issue entries, related vouchers and receivables. The process must be leak proof in terms of duplication and backdated entries. The procedure for backdated entries should be stringent and used sparingly only for genuine cases after following line of approval.
(Gray. et al. 2015. Zuca. n.d).
3.0   Second account selected
Accounts Receivables
3.1 Rationale for Selection
Accounts Receivables have shown an increase of 7% which is $ 8977 and thus pose the risk of material misstatement.
3.2 Assertion and Explanation
Assertion Identified – Accuracy
Misstatement of Accounts Receivables can be used for improving the financial performance shown by balance sheet. The provision for bad debts and its adequacy must be estimated. Further there is a trend in case of RAR Company where Cost of Sales has gone down whereas Sales have increased which has an impact on Accounts Receivables. Also the increase in sales in terms of value and percentage is similar which is unusual. Therefore both the accounts should be carefully studied.
3.3 Recommended Audit Procedure
Identified category of audit procedure – Substantive procedure
Identified audit procedure – Testing flow of Transaction and Controls
Identify major customers and obtain balance confirmation from them to establish the accuracy of balances. Further examine the ageing report to identify long pending dues that might be disputed and may require provision for bad debts. Perform a cut-off test to ensure that only sales pertaining to current financial year have been recorded in the financial statements. Examine purchase orders and invoices randomly to ascertain the credit terms and their compliance. In case there is a departure from the agreed credit terms, check approvals and communication regarding the same.
(Gray et al. 2015)
4.0 Third Account Selected
Equity
4.1 Rationale for Selection
Equity balance of RAR Company has shown a decrease from $ 139808 to $127451 which is a slide of 9%. This change falls within the range of materiality value arrived and thus requires investigation.
4.2 Assertion and explanation
Identified assertion – Occurrence
Equity includes share capital plus retained earnings. RAR Company has been registering profit yet there is a decrease in its share capital. Possible causes of this fall could be payment of cash dividends, purchase of treasury stocks or misstatement. There is a need to establish the occurrence of event that has led to this decrease.
4.3 Recommended audit procedure
Identified category of audit procedure – Internal Control Procedure
Identified audit procedure – Testing accuracy of transactions and details of Balance
Determine the cause behind decrease in equity and then trace the transactions that have been posted to effect this decrease. A dividend payout or purchase of treasury stock needs board’s approval. Check the minutes of board meetings held and resolutions passed and signed to establish proper authorisation for the same.
(Puncel, 2008)
5.0   Fourth Account Selected
Cash at Bank
5.1 Rationale for Selection
The change in cash balance from 2016 to 2017 is just $814 which is much below the materiality level determined. However, by nature cash carries an inherent risk of fraud. It is easy to misstate cash balances and divert it if proper procedures and controls are not in place.
5.2 Assertion and explanation
Assertion Identified – Completeness
It is important to establish that all transactions related to cash at bank have been recorded and none of the cash receipts have been omitted or suppressed.
5.3 Recommended audit procedure
Identified category of audit procedure – Substantive Procedure
Identified audit procedure – Test of balances and internal Control
The first step is to obtain balance confirmation from the bank and reconcile the balances. If there are any receipts or transfers that have occurred towards the year end, then ensure that the same have been recorded subsequently. Verify the procedure related to cash handling, approval and posting process to identify potential loopholes and leakages.
(Ramamoorti et al. 2017)
6.0   Fifth Account Selected
Machinery
6.1 Rationale for Selection
There is an increase in balance of Machinery by $ 7000. Fixed asset accounts tend to show a healthy asset position while giving tax benefits. It is pertinent to establish the cause behind this increase and its correct recording in the books as it carries not only material but also qualitative risk in terms of internal control and incorrect treatment of purchase/lease.
6.2 Assertion and explanation
Assertion Identified – Existence
The aim of audit procedure shall be to test the assertion of existence of Machinery and increase in its value during the financial year.
6.3 Recommended audit procedure
Identified category of audit procedure – Substantive Procedure
Identified audit procedure – Check of documentation, transactions and physical examination
Check the fixed asset register and Machinery account to ascertain the reason behind increase. Examine the invoice for owner’s name, address, amount paid and date of invoice. If the machine is leased then check the lease deed and ensure that treatment of lease in books is as per the associated accounting standard. One must pay attention to internal procedure of authorisation for purchase of machinery. The aforementioned steps shall establish the correct treatment of transaction in the books in terms of classification, cut off and amount. Check depreciation computed thereon as it has bearing on the net value of asset block. Finally examine the machinery bought to establish that the machinery exists and it is in good state.
(Gray et al. 2015)

References
Zuca, S. (n.d). ‘Audit Procedures- Receivables and Sales’, Pg 184, 186, provided by Romanian-American University in its journal Romanian Economic and Business Review 2013.
Puncel, L. (2008). ‘Audit Procedures 2008’, Pg 19.05, 19.04, Published by CCH,2007.
Ramamoorti,S. et al. (2017). ‘The proof of Cash Should be King Among Forensic Auditing Techniques’, Pg 828,830, Published in Journal of Forensic & Investigative Accounting, Volume 9, July-December 2017.

Gray, L & Manson. S, 2015. ‘The Audit process: Principles, Practice and Cases’, Pg. 455, 223, 233. Published by Cengage Learning EMEA, 2007.
Annotated Bibliography: Subject; Social Science
                                 


                                            Future of human reproduction and science


Abrham, C (2012). Unnatural selection: Is evolving reproductive technology ushering in a new age of eugenics? The Globe and Mail.

The current article is a vivid speculation about the future of reproductive methods in future aided by technology which can indeed be dangerous. This article points out dangers of the new technologies being researched and outlines the risks for future. This article also focuses on the future reproduction through gene manipulation where the normal sperm and eggs would be ignored in favour of cells from any part of the body especially skin cells because of the ease of extraction and availability. The turning of any cell into stem cell is the basis of many reproduction researches but this technique focused on the CRISPR/Cas-9 mode of gene editing and modification that allows for the scientists to control the development of the new life by excluding possible genetic flaws. This while a possibility in future is not without its weaknesses as according to the article the non human reproduction done through the use of the CRISPR/Cas-9 method resulted in unexpected mutations in the cells that were not genetically flawed. One of the important aspects that comes in mind are related to the technology itself and one might think that whether modification of the technology and further development is the only option. However at the same time observing that the result of producing deleting genetic flaws sometimes become successful, therefore this technique cannot be ignored in the possible use in human reproduction.

Bennington-Castro, J. (2017). You Won't Believe What Baby-Making Science Could Soon Deliver. [online] www.nbcnews.com. Available at: https://www.nbcnews.com/mach/science/you-won-t-believe-what-baby-making-science-could-soon-n714411 [Accessed 5 Nov. 2017].

This article discusses the possibility of various genetic ways through which reproduction can occur. For example, the author highlights the scope of creating viable gametes from just skin cells and its implication of the human reproduction both scientifically and socially. The article expounds on the benefits of the process in reducing the dependency on donors for genetic material in case of infertile couples and prevents any genetic defect in the baby which might render it impaired. However, this is an argument that discusses both the good and bad possibilities and the social implications for the people without any hope in the current reproductive technology. Thus, the facilitation of specific traits in the babies created in this technology might raise some concerns related to great ethical dilemma as the technology that allows for deletion of specific defects can also be used to add traits and thus manufacturing a human with specific attributes.

Breakthrough procedure edits dangerous gene mutation in human embryos
This article is about the negative aspects of gene mutation and the possibilities it presents for humans in general. This focuses on discussion of the eugenics and the possible implications for human race. This concept of the in vitro gametogenesis from pluripotent stem cells along with pre-natal selection generation several generations of humans in vitro lead to the belief that selection of humans with enhanced genome. The specific application on the in vitro gametogenesis that is discussed here is names ‘in vitro eugenics’. The possible dilemma about the human evolutionary development and the competing views about human enhancement is analysed on a benefit to risk basis. Thus, one of the questions that are of concern are related with the ethical dilemma of the practical application of the process and the possible hope it brings to the childless is considered. The high demand for creating children along with the genetic enhancements that might have lasting impact on human race are the dilemma that is explored from the perspective of possibilities in fertility research and medical ethics and contrasting views about human enhancement.

Picard, A (2017). Gene editing is not about ‘designer babies'. Globe and Mail.
Retrieved electronically at

This is the most recent discussion about the future of human reproduction and the author here outlines the possible technological development on the aspects of reproduction that are already available to expand in scope and the possible ways of reproduction that would no longer require sexual intercourse. Pre-implantation genetic diagnosis (PGD) is a technology that is already available which supports the notion that the possible advantages of the clinical reproduction is bound to be popular in future due to the possible advantages and safety of the procedure. The current nature of the PGD is weak at best and expensive but the current direction of the research on the matter of clinical aspects of reproduction which is given the moniker of test tube baby suggests future popularity of the process (Suter, 2016). The social implications aside the health benefits and the pace of development of the technology suggest that the technology is bound to replace sexual intercourse as a medium of reproduction in near future which is primitive and carries a lot of risk about the health of the mother and child. Thus, the development of the PGD is only a matter of time.

Shamus, K. J (2017). Scientists see breakthrough in creating male contraceptive; Discovery is first step in finding drug treatments that could block gene controlling sperm creation. Detroit Free Press. Retrieved electronically November 3rd at

The current article is a case specific accounting of an azoospermatic male who faced infertility issues because his body was incapable of producing sperm. The review goes on to explain the process of creating male contraceptive which is a new development in the fertility research carried out in the recent times. This process that is explained takes genetic material for the candidate and then turns them into stem cells. These stem cells when put into certain environments took the characteristics of the adjacent cells and formed different cells which are promising for generation of gametes. This technology can be applied in case of both sperm and eggs which makes the infertility as non issue in for future generation. Thus, generating sperms of eggs from other kinds of cells is a new direction in fertility research that is bound to make severe change in the way the fertility is seen as a medical issue. Although the possibility of production of any kind of cell in laboratory is possible the gametes will decidedly have the most visible impact on the social scenario and the way fertility is seen in most cultures. The article goes on to explain the extent of the research where the example of mice reproduction facilitated tail cells have been carried out and the writer is optimistic about seeing the human application of the technology in near future.


Picard, A ( 2017). Gene editing has far more promise than peril. The Globe and Mail. Retrieved electronically at
https://global-factiva-com.ezproxy.library.yorku.ca/ha/default.aspx?ftx=reproduction#./!?&_suid=1509937708906019283684170257254

The concept of Genome editing is the main focus of the article which points out the possibility of choosing the child that would have the best chance of leading healthy happy life. Thus, the moral reasons behind the Genome editing for the couples planning to procreate and the technological advances in the fertility and procreation are discussed in the article in detail. In light of the current technological development the in vitro gametogenesis seems to be the most viable option that will lead to the birth of a healthy child without any impairment that can be preventable by the use of the technology. This is moral dilemma so there can be no pressure or regulation but it is pointed out in the article that many couples already practice it because of either health issues like rubella or financial wellbeing. The point of the article is the present the possibilities of the people having the option of reproduction at any chosen time. Because of the pre-implantation genetic diagnosis technology, it is possible to judge the possible health of a child after conception. This makes the chance of in vitro gametogenesis a viable solution for preventing future generation from having any impairment in genetic level and reduces birth defect causing health issue and affecting quality of life for the individual conceived.

Ravven, W ( 2017). Future of stem-cell treatments is cloudy; Leading scientist talks about why the march toward new treatments has been slow. The New York Times. Retrieved electronically at
https://global-factiva-com.ezproxy.library.yorku.ca/ha/default.aspx?ftx=reproduction#./!?&_suid=1509934709784010765267508252485

This article focuses on the possibility of human reproduction which has been successfully carried out in mice where the stem cells generated from cell samples collected from body has been successfully turned into viable gametes. The social aspect of the possibility and its wide spread application possibility is explored as the technology outlines would allow single people to have a biological child and the same is true for same sex couples whose child will have genetic material from both parents regardless of their sex. Therefore, the need for another individual or their genetic material to reproduce would be unnecessary. The possibility is bound to have much greater impact and encompass more of the population than other available technological option for reproduction. However further questions that arise are related to the natal selection and the article does not discuss the suitability of the in vitro fertilization in pre natal selection. This also points out toward the fact that whether the birth of a healthy baby along with the possible expense and complexity can lead to problems or not?

Rosengarten, J ( 2017). Unable To Conceive?; Know your options. National Post. Retrieved electronically at
https://global-factiva-com.ezproxy.library.yorku.ca/ha/default.aspx?ftx=reproduction#./!?&_suid=1509936265651008528860671443028
In this article, the author discusses the possibilities of the moral and ethical dilemma regarding the process of in vitro fertilization (IVF) that will allow in future for development of viable gametes from cells from any part of the body. The technology while allowing for infertile couples to have babies also has the possibility of human genome enhancement to practically pick and choose through the possible combination through several generations in laboratory and produce a baby as per specifications. Thus the resistance to technology along with enthusiasm is explored and a cause effect basis which makes the understanding of the shortcomings and benefits of the process better.  The possibility of single mothers without viable eggs or same sex couples to have children opens a new direction in empowerment. The author also highlights "Pre-implantation genetic screening -in contrast to diagnosis -for abnormal chromosome numbers (aneuploidy)” which is considered as a common cause of miscarriages. However, the author uses the article to point out the possible negative aspects of the technological development and thus helps the base of any regulatory guideline though speculation and argument. 
Disability and social perspectives ( subject: sociology, social science )
I think that disability has been conceptualized by individuals in different modes and notions from social, moral and medical perspectives. Disability, either physical or mental can be jotted down as something which a neighbouring person of a disabled person perceives in context of his situation, past incidences and culture where the affected person has been living. I think that it is your culture which makes him think about the rationality of disability in a person. I have been acquainted with disabled persons and most familiar model of disability to me is moral model. We live in a society where disabled persons have been judged by me and many others as a test of his faith which can be comforting and at the same time a sense of purpose for him. My familiarity has grown strong with people believing that it is the moral concept that disability is caused due to wrong deeds by him or by any family members.

Perceiving disability through social model is a new way of making this society recognize about disabled people are normal and we should not pose any negative attitude towards them as that can act as a social barrier. Through the course readings I have been able to understand that human beings are disabled through judgement of the societal organized way which we formulate while discriminating this type of people. My personal perspective about disability is thus changed through understanding disabled people as victims of moral judgement of individuals and attitudes about the affected. By adhering to the all the basic models of perceiving disability, I found the social model to be interesting and most crucial in the modern world of distinguishing disability as the other two models are depicting disability to be a social or medial impairment which an individual suffers.


Emotions in different cultures ( Subject: Sociology )


Depending on the culture, it may be seen as disruptive if emotion is broadcasted too loudly. If we're happy we show it very broadly, but in Japan they keep their face neutral except their eyes --accidentally-- because it's more difficult to hide. In the book they explained that due to the culture in Japan, they've been trained to look at the eyes for emotion rather than the rest of the face and it may be why the majority of the cartoon characters have very large eyes and small mouths. (pg.416)

In the U.S, when we display emotion it is loud even without us making a sound! If we're happy we smile, or lift our eyebrows with a smirk, open our eyes in amusement, and sometimes even use our hands (i.e fist in the air for a winning move). When we're sad we physically and emotionally withdraw on our faces. Our eyes may glaze over, or our mouth may turn down in a grimace. Usually our arms protect our body in some way as well. 

These examples completely depend on our culture, and I believe they are the extremes in both examples (or close to it). If either switched places, we might assume a Japanese student is perpetually sad, or they may assume we are always loud and disrespectful. I wonder how other cultures display emotion?
Financial Task ( Subject: Finance )

Task:
Glam Ltd. is a publicly owned company with 100,000 shares outstanding. At the last executive committee meeting, Sandra Redgrave, CEO of the company informed the board members of the economic slowdown that she anticipated during the next several years. She also told them that several U.S. firms were considering becoming more aggressive in the industry, particularly in Canada. Because of these external threats, management of Glam Ltd. anticipates more difficult times ahead. For this reason, company management is now trying to watch its financial ratios more closely in order to keep the firm under control. 


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