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Discuss and Analyse the Arguments for and Against Adopting...

Discuss and analyse the arguments for and against adopting a codified constitution in the UK. A constitution is a set of rules that seek to establish the duties, powers and functions of the various institutions of government. They also regulate the relationship between and among the institutions and define the relationship between the state and the individual. There are many different types of constitutions. The constitution that is in place in the UK is an uncodified one. In other words, it is not written on a single bill and consists of various written and unwritten sources. An uncodified constitution is not judiciable, not authorititative and also not entrenched. A codified constitution on the other hand is written on a single†¦show more content†¦This would strengthen citizenship as it creates a clearer sense of political identity which may be particularly important in an increasingly multicultural society. One of the strongest arguments in favour of a codified constitution is that a codified constitution would protect rights. Individual liberty would be more securely protected by a codified constitution because it would define the relationship between the state and the citizens. As a result of this rights would be more clearly defined and they would be easier to enforce than with the current uncodified constitution that exists in the UK. An uncodified constitution can also lead to elective dictatorship which further restricts rights. One way these rights could be defined is through a bill or rights in the codified constitution. A bill of rights is a document that specifies the rights and freedoms of the individual, and so defines the legal extent of civil liberty. In Britain there is no bill of rights on terrorism legislation which exposes the weak protection of rights that an uncodified constitution offers. On the other hand there are many arguments against the idea of a codified constitution. One argument is that codified constitutions are considered rigid. Higher law is more difficult to change than statute law. It is easier to and quicker to introduce an Act of Parliament than to amend a constitution. Uncodified constitutions are flexible as they are not entrenched like codified constitutions. Due toShow MoreRelatedWhat Does Organizational Change Mean?17842 Words   |  72 Pagesmodernist beliefs that organizational space and time are unique and linear. The paper takes issue with this and argues that ‘a-centred organizations’ and ‘drift’ should replace conventional definitions of organizations and change. The arguments are inspired by the arguments of the sociology of translation and constructivism, and insights from two case studies of Enterprise Resource Planning system implementations in large multinational organizations. The latter illustrate how defining change is problematic—asRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagessocioeconomic shifts that represented watershed transformations in where humans lived, how they earned their livings, and their unprecedented ability to move about the globe. Moya and McKeown set the patterns of migration in the twentieth century against those extending back millennia, and they compare in imaginative ways the similarities and differences among diverse flows in different geographical areas and across ethnic communities and social strata. They consider not only the nature, volume

Real estate investments - Free Essay Example

Sample details Pages: 6 Words: 1663 Downloads: 8 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? Chapter 4: Real estate investments Healthcare real estate in the Dutch cure sector can be subdivided into 3 segments: General hospitals (around 80; 40.000 beds) Academic hospitals (8; 8.000 beds) Various specialist facilities, including Independent Treatment Centers (Zelfstandige Behandelingscentra, ZBCs) This chapter will discuss real estate investments of general and academic hospitals in the Netherlands and focus on the years up until the regime change (2008). In doing so, it will answer sub-question 5: What are the potential effects of the regime change on real estate investments of hospitals? Real estate on the balance sheet In 2004, the book value of hospital real estate (tangible fixed assets) was estimated at â‚ ¬7,3 bln (of which 30% is accounted for by academic hospitals), and intangible fixed assets were estimated at â‚ ¬1,8 bln (see table 4.1). This book value accounted for almost 60% of the turnover (â‚ ¬ 12,95 bln) in 2004. Land had a share of only 4% of the book value, however, as will be explained below, land is undervalued. In 2006, the ratio between turnover and real estate capital costs of academic hospitals was 2:1 (RVZ, 2006), and the share of interest payments and depreciation was estimated to be 5% of turnover. According to the RVZ (200 6), the depreciation on real estate amounted to 4,5-5% of the book value in 2006. If the interest rate on real estate is assumed to be 5%, the real estate capital cost of hospitals amount to 9-11% of the book value, or â‚ ¬ 0,65-0,75 bln. This amount constitutes 5-6% of turnover; however, this share is 0,5% lower for academic hospitals compared to general hospitals. Though the financial risk hospitals are exposed to does not solely depend on the amount of assets they hold, it does play a role in determination of the risk profile. Capital intensity Another factor that determines the risk profile of hospitals is capital intensity: if capital intensity increases and more capital is allocated to real estate, risk will increase as well. Compared to other healthcare sectors, such as nursing homes and residential care homes, a relatively small amount of capital is allocated to real estate (see table 4.2). Book value problems It is questionable to what extent the 2004 esti mated tangible fixed asset book value of â‚ ¬ 7,9 bln corresponds to the actual market value. Because many hospital buildings are of a considerable age, their book value is usually higher than their actual market value. Hospital real estate is highly asset specific and is sensitive to fast aging because of ongoing technological change. The hospital sector is confronted with book value problems because buildings were depreciated (over 50 years) based on straight line depreciation. However, hospitals also possess hidden reserves which increase the value of their real estate. This is because land is not estimated at market value on their balance sheet. Financial position According to WfZ data, in 2005 19 out of the 26 financially weak and high insolvency risk participants in the Waarborgfonds were hospitals. Additionally, hospitals were also overrepresented in the participant category negative operating results (WfZ, 2005). The changes in profitability, solvability, working ca pital and the variance in the period 2001-2004 are illustrated in table 4.3 below. Reflecting on the data in table 4.3, the profitability and solvability of hospitals are increasing, whereas working capital is steadily decreasing. The variance of changes in profitability and solvability is small; the variance of changes in working capital is larger and steadily increasing. Real estate investments in the old system In the old building construction regime, hospitals were required to get a license in case of building and renovation projects. Hospitals financed projects that were not included in the building construction regime by using their built up drawing rights for midlife renovation. Though the hospital was compensated for capital costs in its budget, these costs increased with the compensation for interest and depreciation payments after completion of a building project. The interest compensation in the budget would subsequently decrease because of debt repayment; the de preciation compensation would end when the final depreciation payment was paid. In the new system, hospitals have to bear the risks of real estate investments themselves. According to the government, this results in more customer focus, more effective management of the estimated 6 mln mÂÂ ² of hospital floor space, and innovative real estate management. Regime change Table 4.4 below illustrates the (anticipated) effects of the transition from the old system to the new system on the amount of exploitation costs Dutch hospitals are/were compensated for in their budgets by the government. Clearly, there is an increasing trend visible in the 5 year government forecast for both new buildings and maintenance renovation at the end of 2003 (table 4.4a); apparently the government expected hospitals to spend more on new building and maintenance renovation up until 2009, possibly to benefit from the old system regulations prior to the upcoming regime change. However, the govern ment has subsequently readjusted its forecast with actual numbers for 2004, 2005, and 2006, which appear much lower than the numbers forecasted initially, especially with regard to midlife renovation (see the %-change with respect to 2003). Next, table 4.4b shows the new forecast for the period 2007-2011. The effect of the regime change is clearly visible here: the exploitation costs hospitals were compensated for in the old system have virtually dissolved with regards to new buildings and appear quite low for midlife renovation (apart from a sudden surge in 2010 and 2011). Finally, table 4.4c shows the government expects the regime change to have taken full effect for midlife renovation in 2012, as exploitation cost compensation equals zero. Real estate investments in the new system In the new system, the construction budget is integrated into the hospital tariff. Assuming an average for the buildings lifecycle costs, these costs are integrated into the government-regulated s egment (DBC-A) of healthcare tariffs, the so-called normatieve huisvestingscomponent (standardized real estate component, nhc). A net present value based on 190 % of the replacement value is averaged out over a 40 year period (Windhorst, 2006). This corresponds to the average investment pattern of an average hospital. The hospital is free to negotiate the tariffs in the market segment (DBC-B) with health insurers, including real estate costs. Thus, the hospitals should ensure real estate costs are sufficiently compensated for in the tariff negotiation. However, the new real estate financing system is not feasible for all hospitals and could even drive them into financial difficulties. The possible negative side-effects are explained below. Don’t waste time! Our writers will create an original "Real estate investments" essay for you Create order Real estate investments normatieve huisvestingscomponent The extent to which hospitals are able to cope with the new system strongly depends on the lifetime of its real estate. For example, hospitals with comparatively old buildings will be able to benefit from the new system as their fixed building costs are below the nhc. As a result, they can save up additional funds for some time. However, new hospitals that have recently completed or started real estate investments will experience financial difficulties, as their fixed building costs exceed the nhc. Theoretically, this implies new-built hospitals lose around 10% of their equity in the first 10 years of their lifecycle. This is a cause for concern as many hospitals already suffer from a low solvability. Reallocation-effect In the old system, the determination of the capacity of the current hospital buildings was based on the capacity required at the time of building. Based on an estimate of the healthcare service area, hospitals were allocated floor space. Over time buildings appeared to be either too small or too large, and the estimates did not correspond to the real numbers. For example, hospitals in expanding urban areas such as Almere, Zoetermeer and Purmerend have too little capacity whereas hospitals in the large cities often have too much capacity. Furthermore, the average size of new hospitals is smaller, since the average amount of patient days has decreased. Today, real estate financing is based on the production profile of hospitals. The floor space areas calculated in the past are now unrelated to financing. This results in another problem for many hospitals, as their abundant real estate will be difficult to put to alternative use because of its high asset specificity. Furthermore, the abundant real estate is usually scattered over the building and most parties are not interested in locations in the vicinity of hospital functions. Conclusion The new system brings a number of real estate investment issues to the surface. These include book value problems and hidden reserves, a weak financial position, budget effects, real estate investmentsnormatieve huisvestingscomponent (nhc), and the reallocation effect. Book value problems and hidden reserves Because many hospital buildings are of a considerable age, their book value is usually higher than their actual market value. Hospital real estate is highly asset specific and is sensitive to fast aging because of ongoing technological change. The hospital sector is confronted with book value problems because buildings are depreciated (over 50 years) based on historic cost. However, hospitals also possess hidden reserves which increase the value of their real estate. This is because land is not estimated at market value on their balance sheet. Weak financial positions In 2005 19 out of the 26 financially weak and high insolvency risk participants in the Waarborgfonds were hospitals. Additionally, many hospitals experienced negative operating results. The higher risk exposure and increased investment responsibility in the new system can lead to an aggrevation of this situation. Real estate investments normatieve huisvestiginscomponent Hospitals with comparatively old buildings will be able to benefit from the new system as their building costs are below the normatieve huisvestingscomponent. However, new hospitals that have recently completed or started real estate investments will experience financial difficulties, as their fixed building costs exceed the normatieve huisvestingscomponent. This implies new-built hospitals lose around 10% of their equity in the first 10 years of their lifecycle and is a cause for concern as many hospitals already suffer from a low solvability. Reallocation effect In the old system, the determination of the capacity of the current hospital buildings was based on the capacity required at the time of building. Today, real estate financing is based on the production profile of hospitals. This results in another problem for many hospitals, as their abundant real estate will be difficult to put to alternative use because of its high asset specificity.

Why Nobody Is Discussing Ap Spanish Persuasive Essay Samples and What You Need to Do Right Now About It

Why Nobody Is Discussing Ap Spanish Persuasive Essay Samples and What You Need to Do Right Now About It Don't forget that any argumentative essay sample you'll discover on the internet will require a full rewriting in order to prevent plagiarism. The essay should provide a well-rounded comprehension of all issues before the author shows his personal conclusions and opinions. Therefore, a discussion essay should incorporate the thorough discussion of the various sides of a specific topic. A well-structured discussion essay aids the reader to follow along with the stream of thought in an effortless way with no distraction. Employing public transportation saves a whole lot of money firstly, people do you need to always attempt to have one central theme in every paragraph the topic sentence in. How to compose a transfer essay for common app The best method to add self-confidence is to appear deep inside of yourself and believe that you are able to overcome all obstacles and challenges that you're. Using quotes, statistics, and anecdotes result in an effective piece. An excessive amount of money isn't a good thing. Student writing may be used to concentrate on unique topics, allowing students to learn and understand each topics by themselves. Drawing on frasers try to increase robust student learning. Then you're interested in figuring out how to compose persuasive paper. Writing a college essay can arrive in various forms and styles based on your taste. Persuasive writing can be hard, particularly when you're made to face with a close-minded audience. There are lots of persuasive essay examples college students are able to make use of online. The simplest approach to compose a fantastic persuasive essay is to chose a topic you're confident in. The argumentative essay has a certain format that must be followed to blow the mind of the reader, and it's especially helpful for students along with the corporate whilst making strategic proposals. On the opposite side, acquiring a list of good persuasive essay topics is inadequate. If you're already on the lookout for persuasive essay examples online you most likely have a somewhat vague idea on the best way to get started writing. Comparable to a lot of persuasive formats of essays, a superior discussion essay depends on the capacity of the author to provide a considerable research and evidences that show the several views of the topic. If you're scared of speaking in public, writing a persuasive essay for a specific audience is the best way to eradicate this fear. The reader ought to take the author's side by the close of the reading. It's the brilliant case of persuasive writing! In lots of ways, preparing for the free-response section is just like preparing for the remainder of the AP exam. Simply take the time now to read more on the topic of persuasive writing. The Importance of Ap Spanish Persuasive Essay Samples Searching for low-cost customized essays, you can get some completely free samples readily available online. Despite parental permission, minors shouldn't be permitted to get tattoos, as minors are most likely to regret the choice as adults. Children should be asked to read more. As tempting as it might appear to skip past the extra info and go straight to the list of persuasive essay topics, don't do it. Similar trends could be found in films and speeches too. You may check our absolutely free essay samples to have a picture. As you already see from the aforementioned persuasive essay samples, these kinds of papers can be quite different.

Career Development Plan Part Iv - Compensation free essay sample

Now that we have structured our new team, identified their roles, identified ways to manage their performance and created an appraisal system we are now proposing a new compensation plan. This part will outline the plan, describe how it will help motivate employee performance, describe our total rewards program and outline how this program will benefit the individual and InterClean. Account Executive Financial Compensation Plan Compensation structures can be broken down into two distinct categories, financial and non-financial (Cascio, 2006). This section overviews the financial compensation plan for account executives, which includes pay and benefits. Account executive pay will be primarily commission based. Each account executive will receive a base salary at minimum wage, with the rest of their salary coming from commission. We feel that a generous commission structure will motivate performance because pay will have a direct correlation with sales volume. We structured our proposed commission plan to reflect InterClean new strategic direction (University of Phoenix, 2007), and how employees are rated in their quarterly appraisal. This means a focus on retention, up-selling and volume. Account executives will receive 8% commission on sales for the first six-months of revenue. 10% commission on sales after six-months of continuous revenue. 13% commission on sales after one-year of continuous revenue. 13% commission on up-sells and account executives that meet their quarterly sales volume will also receive a bonus equaling 3% of total revenue earned. New Business Account Executive, The New Business Account Executive has different goals, and therefore a different pay scale will apply. He or she will receive a base salary of $30,000 per year, plus a 3% quarterly commission on revenues earned from the accounts he or she acquired. We feel that this structure will adequately reflect the difference between new account acquisition and account retention. Cumulatively, the maximum amount of commission paid on revenues to account executives would be 19%. In related to the benefits Account Executives will receive the standard benefits due to all InterClean employees, including; †¢ Health Insurance with employee share of cost †¢ 401k match 14 days paid vacation †¢ 6 days sick time †¢ Health, Financial, Stress and Motivational Counseling through our employee wellness program. Managerial Financial Compensation Plan The managerial financial compensation plan will focus on overall team performance. We feel that creating a plan that rewards managers for team performance helps ensure management’s focus on creating a strong team that meets financial objec tives. Managers will receive a base salary dependent on their pay grade, ranging from $50,000 annual for the solution expert and $65,000 annually for the sales manager. The rest of their salary will be based on team performance as 3% commission on total revenues per quarter of all account executives that have met his or her goal, and 2% on total revenues per quarter if all account executives meet their goals. We feel that paying based on meeting objectives, and sharing in total revenues accomplishes two important things such as rewards managers who ensure account executives meet their goals by providing the tools and support they need. And it encourages over-achieving by not setting a limit on revenue sharing. In terms of the benefits, managerial employees share in the aforementioned benefits, and are given one additional week of paid vacation (five days) per year. As mentioned, compensation does not only include financial compensation; there are certain non-financial rewards that motivate employee performance, increase loyalty and decrease turnover. The following non-financial rewards were chosen based on a survey conducted in the United Kingdom (Employee Benefits, 2006) as additional â€Å"perks† for employees. Sales Employees, All sales employees are eligible the following reward package flexible working arrangements. Employees can work at home when appropriate on dates arranged between them and their manager. Flexible work time is the top-rated non-financial reward in the UK survey (Employee Benefits, 2006) and offering such an arrangement can increase productivity by diminishing stress caused by work-life conflicts. And corporate gym membership also ranked high on the survey, and using our corporate pull to offer a free membership not only encourages wellness, but exercise has countless benefits such as stress relief, increased creativity, and energy. Also, we will include employee discount at restaurants. Using the promise of higher volume by internally promoting local restaurants to our employees, HR has arranged for employee discounts at local restaurants. This benefit decreases the costs of lunch for our employees and gives them another reason to value InterClean. Managerial Rewards, The following rewards are available to managers in addition to the preceding rewards available to all employees such as use of company vehicle: Surprisingly, the UK survey listed â€Å"sports car as company vehicle† as the number one â€Å"benefit they don’t receive but wish they had† (Employee Benefits, 2006, para4. . Company gas card, not only should our sales manager ride in prestige, but we understand that the majority of driving they do benefits our company, so they also have use of our company gas card. The compensation and rewards system outlined in this plan are geared to motivate performance by tying pay directly to the revenue gained for InterClean. Our new strategy of fo cusing on solution-based selling (University of Phoenix, 2007) means we must grow retention, up selling, and total volume. This plan rewards all three by reducing the base pay of account executives, increasing commission and tiering commission based on retention and up selling. We reward achievers and not low-performers. Tying managerial pay directly to the performance of the team rewards good managers (Vigoda-Gadot Angert, 2007. ) Finally, offering a substantial but not overly high base pay takes into account fluctuating economic and environmental constraints. Offering bonuses quarterly rather than annual avoids penalizing employees for one bad quarter, which can happen to even the best sales person. Finally, our reward system is built to make InterClean a great place to work, that values the employees well-being and offers perks as part of the job. Offering this reward system can help InterClean retain the best possible account executives and managers (Cascio, 2006). Because we offer competitive pay and creative rewards that ease the work-life conundrum, and add a certain level of prestige to those who work for InterClean.

King Lear Vision Essays - King Lear, Edmund, Cordelia, Goneril, Lear

King Lear Vision In Shakespeare's tragedy, King Lear, a prominent reoccuring theme is vision and it's relovence. The characters, Lear and Gloucester are Shakespeare's principal means of portraying this theme. Although Lear can physically see, he is blind in the sense that he lacks insight, understanding, and direction. In contrast, Gloucester becomes physically blind but gains the type of vision that Lear lacks. It is evident from these two characters that clear vision is not derived solely from physical sight. Lear's failure to understand this is the principal cause of his demise, while Gloucester learns to achieve clear vision, and avoids a fate similar to Lear's. Throughout most of the play, Lear's vision is clouded by his lack of insight. Since he cannot see into other people's personalities, he can never identify them for who they truly are. When Lear is angered by Cordelia, Kent tries to reason with Lear, who is too stubborn to remain open-minded. Lear responds to Kent's opposition with, "Out of my sight!" to which Kent responds, "See better, Lear, and let me still remain" (I.i.160). Here, Lear is saying he never wants to see Kent again, but he could never truly see him for who he was. Kent was only trying to do what was best for Lear, but Lear could not see that. Kent's vision is not clouded, as is Lear's, and he knows that he can remain near Lear as long as he hides behind his mask. Lear's visual perception is so superficial that the merely the garments and simple disguise that Kent wears easily dupe him. Lear cannot really see Kent. He only learns of Kent's noble and honest character just prior to his death, when his vision is cleared. By this time, however, it is too late for an honest relationship to be saved. Lear's vision is also worsened by his lack of direction in life, and his poor foresight, his inability to predict the consequences of his actions. He cannot look far enough into the future to see the consequences of his actions. This, in addition to his lack of insight into other people, condemns his relationship with his most beloved daughter, Cordelia. When Lear asks his daughters who loves him most, he already thinks that Cordelia has the most love for him. However, when Cordelia says, "I love your Majesty/According to my bond, no more nor less" (I.i.94-95), Lear cannot see what these words really mean. Goneril and Regan are only putting on an act. They do not truly love Lear as much as they should. When Cordelia says these words, she has seen her sisters' facades, and she does not want to associate her true love with their false love. Lear, however, is fooled by Goneril and Regan into thinking that they love him, while Cordelia does not. Kent, who has sufficient insight, is able to see through the dialogue and knows that Cordelia is the only daughter who actually loves Lear. He tries to convince Lear of this, saying, "Answer my life my judgment, / Thy youngest daughter does not love thee least" (I.i.153-154). Lear, however, lacks the insight that Kent has. He only sees what is on the surface, and cannot understand the deeper intentions of the daughters' speeches. As his anger grows from the argument, his foresight diminishes, as he becomes increasingly rash and narrow-minded. When Lear disowns Cordelia, he says, "we/Have no such daughter, nor shall ever see/That face of hers again" (I.i.264-266). He cannot see far enough into the future to understand the consequences of this action. Ironically, he later discovers that Cordelia is the only daughter he wants to see, asking her to "forget and forgive" (IV.vii.85). By this time, he has finally started to gain some direction, and his vision is cleared, but it is too late for his life to be saved. His lack of precognition had condemned him from the beginning. Lear depicts Shakespeare's theme of clear vision by demonstrating that physical sight does not guarantee clear sight. Gloucester depicts this theme by demonstrating clear vision, despite the total lack of physical sight. Before scratching his eyes out, Gloucester's vision was much like Lear's. He could not see what was really going on around him. Instead, he only saw what was presented to him on the surface. When Edmund shows him the letter that is supposedly from Edgar, it takes very little convincing for Gloucester to believe it. As soon as Edmund mentions that Edgar could be plotting against him, Gloucester calls him an "Abhorred villain, unnatural, detested,

The Birth Of Venus Essays

The Birth Of Venus Essays The Birth Of Venus Paper The Birth Of Venus Paper The Birth of Venus is a painting familiar especially to those who know about mythology. Sandra Bottling wanted to show the birth of Venus one of the Greek gods In his own point of view. He demonstrates this by how he painted Venus and whom he painted in the drawing with Venus. He also shows it by the type of media he used and what he painted it on. For this painting, he had used tempera on canvas. HIS Inspiration for painting Venus came about during the Renaissance era. It Is one of the first non-biblical female nudes In Italian art (Birth of Venus). Bottling was Influenced to paint Venus from reading Homers Scripts. In particular, one of homers scripts was about how Crocus had clashed with his father Uranus. During the clash, Crocus emasculates Uranus and because he had done Venus Is born. In this work, he shows Venus coming of a shell nude covering her body In a modest way. It would signify not only her birth to a new world but also show humanism. The background of the painting shows the ocean which Is how she was able to be born In the first place (Botulisms Birth of Venus). Also, he Includes Zephyrs, the god of the wind and he Is shown holding on to a nymph named Colorist. The wind signifies a guidance so it would make sense to why Zephyrs is in the painting since he leading Venus. Furthermore, he also includes Pomona the goddess of the spring she awaits Venus with a mantle which is blowing in the wind from Zephyrs. It shows how Pomona is welcoming the new goddess. Moreover, he painted Venus in such a beautiful way that it shows that he had studied the subject of the painting. It demonstrates that Bottling had thoroughly thought over about how he would want to present Venus. Thus, Bottling had shown many symbols in his painting that corresponds to Homers work.