IFRS(or IAS) Essay Example | Topics and Well Written Essays - 1000 words

IFRS(or IAS) - Essay Example Following a series of recent discussion after the collapse of some large companies such as the Enron a recent discussions of the United States (US) financial reporting include implicit or explicit recommendations that the U.S. abandon the current allegedly "rules-based" system in favor of a "principles-based" system, with the implication that some or all of the current difficulties facing U.S. financial reporting would be alleviated or even eliminated by such a shift (Chand 2005). In addition, Section 108 of the Sarbanes-Oxley Act of 2002 instructs the Securities and Exchange Commission (SEC) to conduct a study on the adoption of a principles-based accounting system (Chand 2005). International accounting standards (IAS 36) requires companies to test assets for impairment. Basically, the standard requires that tangible assets should be tested for impairment when there is an indication that an asset might be impaired. (Epstein and Jermacowicz, 2007). IAS 36 Impairment of Assets was issued in March 2004. It is applied to goodwill and intangible assets acquired in business combinations after 31 March 2004, and to all other assets for annual periods beginning on or after 31 March 2004. IAS 36 prescribes the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount. According to Epstein and Jermacowicz, (2007), IAS 36 applies in accounting for impairment of all assets other than : - Inventories (IAS 2 Inventories); - Assets arising from construction contracts (IAS 11 Construction Contracts); - Deferred tax assets (IAS 12 Income Taxes); - Assets arising from employee benefits (IAS 19 Employee Benefits); - Financial assets within the scope of IAS 39 Financial Instruments: Recognition and Measurement; - Investment property measured at fair value (IAS 40 Investment Property); - Biological assets related to agricultural activity that are measured at fair value less estimated point-of-sale costs (IAS 41 Agriculture); - Deferred acquisition costs and intangible assets, arising from insurance contracts within the scope of IFRS 4 Insurance Contracts; and - Non-current assets (or disposal groups) classified as held for sale in accordance Epstein and Jermacowicz, (2007) further states that, the recoverable amount of an asset is measured whenever there is an indication that the asset may be impaired. At each reporting date, an entity assesses whether there is any indication that an asset may be impaired. However, intangible assets having an indefinite useful life must be tested annually for impairment. The impairment test is required to be applied to a cash generating unit, that is, the smallest group of assets for which the entity has identifiable cash flows. Here the impairment test carried out according to Cairns (2005), If the recoverable amount of an asset is less than the asset's carrying amount the asset is impaired the asset's carrying amount should be reduced to recoverable amount debit expense, credit assetIn other words, the carrying amount of an asset or group of assets in the cash generating unit is compared with the fair value or value in use ( calculated as the present value of the cash flows expected to be generated from using the asset). The higher of value in use and fair value is taken and compared with the carrying amount and an impairment loss is recognized if the carrying amou

Bankruptcy and Reorganization Essay Example | Topics and Well Written Essays - 500 words

Bankruptcy and Reorganization - Essay Example If the remaining disposable monthly income is more than $166.66 then the person won't the means test and he is not eligible for Chapter 7. A person cannot file for Chapter 7 if a previous Chapter 7 or Chapter 13 was dismissed within the last 180 days. The reason for this is the person might have violated the court, the court ruled his filing is fraud or constituted an abuse of the bankruptcy system. From the above reasons there are high chances Beren might be granted his petition for involuntary bankruptcy. The other reasons that ruling go in his favor are the partnership debts, which is $380,000 and had $550 in the partnership bank account. Chapter 7 or chapter 11 is filed when a troubled business decides that it is unable to service its debt or pay its creditors. With a federal bankruptcy court it can file bankruptcy protection under either Chapter 7 or chapter 11. Chapter 11 is an attempt to stay in business under the supervision of a bankruptcy court for reorganization. A complete or partial relief is granted by court from most of the company's debts and its contracts and company can make a fresh start.

King’s attitude towards slavery Essay Example for Free

King’s attitude towards slavery Essay Reconciliation struck King as divinely just, and he recommended the same practice for the United States. He suggested that this was the only moral and practical way to bring the Negro’s stand-ups to a realistic level. Reconciliation in the form of compensation was such a good idea in King’s mind because the practice would support the freedom of the human personality and lead to a just society. He also believed that it would make freedom real and substantial for the black people. He never believed that the mere absence of desegregated public accommodations would fully free the human personality and establish a just society. Although many whites were against him, he began to emphasize his belief that real and substantial freedom as well as the mandates of the just society, require not desegregated public facilities but also the economic goods that would allow blacks to use such facilities. King equated freeing the blacks and leaving them just like that to giving a pair of shoes to a man who has not learned to walk. His point was that freedom from desegregation requires the material goods to enjoy freedom from integration. King’s own response to the Johnson administration was to post for state atonement for the Disadvantaged. In King’s view, just as the state properly compensated World War II veterans for the time they spent away from their home, jobs, so too should it compensate blacks for their years of enslavement. He argued that only a few people considered the fact that in addition to being enslaved for two centuries, the Negro was during all those years, robbed of wages of his toil. He believed that no amount of gold could provide adequate compensation for the psychological turmoil caused by slavery, but that a price could be placed upon unpaid wages. King’s extra marital affairs It is clear that King did a lot of good deeds, most of which were based on pure ethical standards. However, there are some ethical challenges that were hard for him, and the most common is the sexual relationships with many women. Two years after King married his wife Coretta, he began his work in the civil rights movement. He left his young wife and baby to pursue endeavors that would take him far from home, putting aside his wife, and while he was home, he spent a lot of time on the phone. His friends who were worried of what these extramarital affairs would do to his reputation cautioned him about the importance of avoiding the appearance of wrongdoing. They also cautioned him that due to his prominence, he would become the target of those seeking to discredit him. He was also warmed that women could become his downfall if he failed to resist this temptation. King failed to take these warnings. By the time he won the Nobel Peace Price of 1964, his relations with women outside his marriage were far from secret. Wiley Branton, a close associate of King approached him about the subject when he was unable to ignore the rumors. He told king that colleagues had expressed concern over his behavior and were worried that he was going to get hurt, but King was unresponsive. The topic again came up with another friend, and this time King responded that because he was away from home the majority of each month, sex served as a way to reduce his anxiety. King’s attitude towards money While king had a hard time resisting sexual temptation, the temptation to profit from his fame was by no means a temptation for him. He had never bee influenced by the prospect of making money. In fact, while in college he had developed an opposition to his father’s concern with money. His lack of desire for material possessions increased after he visited India. Even his wife sensed a change in him. She said that this growing selflessness had led to his increasingly dismissive attitude toward his clothing and appearance, which up until then he had taken pride in. Since his college years at the Morehouse, King had enjoyed nice clothing. His selflessness also affected the financial status of SCLC. When he won the Nobel Peace Prize, he donated the price money to the group, despite the objection of his wife. She wanted to put some of the money aside for college for their children, but King insisted that the money go in full to the SCLC. Later, when two board members suggested that he accept a salary from the organization, King declined the offer. He explained that his income from Ebenezer Baptist church and the sum that he kept from speaking and writing was enough to support his family. Conclusion Due to King’s legacy as a man of good man, his shadow persisted even after his assassination. The poor people’s campaign initially was identified with the martyred prophet, not with his successor. The goals King established, especially for the campaign of equality among the whites and the blacks were probably unreachable, but King-the-symbol remained untarnished by failure. In addition to the charisma of his leadership, King had clear strategies for achieving goals. He believed that besides the use of legal tactics, the federal government was a necessary ally. King believed that because of man’s sinfulness, a restraining force was needed. According to him, it was the government that could counteract collective evil. His ultimate goal in many of his campaigns was to force the federal government to act. Time after time, his strategy worked. From the term paper, it is clear that his leadership was two fold. He was able to mobilize blacks, while at the same time appealing to the consciousness of the whites. King’s influence was as a result of several factors. To African Americans, his background was rooted in the black community, he was a Baptist preacher, and his academic training combined with religious faith provided the leadership skills he needed. To white Americans, he was an African American with the extraordinary ability to convince them of the evil of segregation. His words carried a powerful punch that, while what he was saying about segregation was not new, he stirred a moral awakening. Cementing his position was his leadership through nonviolent resistance, which appealed to decency and the commonality of humanity that, until then, had been ignored. Reference 1) Long M. G. (2002). Against us, but for us: Martin Luther King, Jr. and the state. California; Mercer University Press

Shifting Paradigms In The Non Aligned Movement Politics Essay

Shifting Paradigms In The Non Aligned Movement Politics Essay The concept of Non Aligned Movement or NAM is not a doctrine or a dogma. It is a process. It is a way of looking at issues in a particular way. It is against hegemony, against arm-twisting by the rich and the powerful. Non-alignment  [1]  does not mean isolation or neutrality. It is an independent movement stressing that nations should follow their own policies without joining any of the power blocs (in the period when they had existed) and falling under their influence. A non-aligned nation judges each issue on its merits. In other words, non-alignment upholds the rights of all states to freedom and choice of action in the international field. One of the fundamental aspects of non-alignment is its antipathy to military alliances and opposition to any form of imperialism. The post Second World War period witnessed an era of awakening and rise of political and nationalist aspirations of subjugated people over the world. The centuries old phenomenon of colonialism started crumbling and finally gave way. Many new independent states came into existence in Asia and Africa after having thrown off the yoke of foreign domination. It was also a time when the cold war between the Soviet and the US blocs was getting intensified. The super powers tried to win over these newly independent countries to their respective blocs. But some of them abhorred the idea of submission to any of the super powers or for political inclination towards any of them. They wanted to pursue an independent foreign policy of their own rather than toeing the line of any power bloc. It was this strategy of not joining either of the two power blocs and following an independent foreign policy that came to be known as Non-alignment. The newly independent countries mostly in Asia and Africa had almost identical problems of economy, government, development, etc. and therefore they had many views in common on world affairs. These African and Asian countries thus sought to tackle their problems at a conference held at Bandung in Indonesia in 1955. Thirty Asian and African nations attended it. India, China and Indonesia played a leading role at this conference. Pt. Jawaharlal Nehru, the then prime minister of India, the then Chinese Prime Minister Chou-En-Lat and the then President Sukarno of Indonesia expressed complete identity of views. The impact of this conference was felt in the United Nations also. This was also the beginning of the Non-Aligned Movement. These Afro-Asian countries declared themselves neutralists. The epithet non-aligned was adopted at a subsequent conference held at Belgrade in 1961. SCOPE OF RESEARCH During the course of preparing the final submission, the student researcher has essentially tried in analyse the following primary research questions, namely: The extent to which the Non Aligned Movement has affected the world politics? Indias role concerning the Non Aligned Movement considering that it is one of the founding members and has recently emerged as a global economic superpower? The extent to which the current debate on the contemporaneous significance of Non Aligned Movement relevant? Measures can be taken to ensure that Non Aligned Movement emerges as a stronger force in current world politics? LIMITATION OF RESEARCH While trying to provide concrete answer to the research questions formulated above, the student researcher has intended to prepare this final research submission which is both explanatory and exploratory in scope. Also, the student researcher has intended to critically analyze the research question framed for the purpose of final research submission. In relation to the above, the student researcher has tried to present an overview of the Non Aligned Movement, historical evolution, its major contribution to global politics, pros and cons associated with the same, etc. through this final research submission. Also, the student researcher has tried to essentially compare Indias initiatives with that of the other countries of the world and examine the various measures adopted by them in strengthening the Non Aligned Movement. LIMITATION OF RESEARCH The student researcher submits that not much literature has been available on the same in the NUJS university library and other prominent libraries in Kolkata. Hence, the student researcher has relied on the electronic resources for completion of his final research submission. Also, this submission is, in no way, to be considered exhaustive and there shall be plenty of scope for further research. Having said this, the student researcher has tried, within his limited capabilities, to critically analyze the research questions framed for the purpose and present a value neutral submission. METHODOLOGY OF RESEARCH Since the present submission offered no scope for empirical research, the research methodology adopted by the student researcher was entirely doctrinal. The student researcher has analysed the research questions by making a value neutral study of the same. In doing the same, the student researcher has not let his own opinion influence the research questions or the research as a whole, to the maximum extent possible. NON ALIGNMENT MOVEMENT ITS ORIGINS, IDEOLOGY AND A LITTLE MORE Those who were not with us were against us. Stalin A country must lean to be on one side or the other and a third path does not exist. Chinese Communist Supremo Mao The term non-alignment has a specific meaning. Many Western scholars mean by non-alignment, neutrality or neutralism only; but that might not be a correct interpretation. Schwarzenberger  [2]  has suggested some related terms- isolationism, non-commitment, neutrality, neutralization, unilateralism and non involvement. Isolationism stands for policies of aloofness varying from the known isolation of the US before the First World War to postures of inoffensiveness in international affairs. Non commitment refers to politics of detachment for other powers in a triangular or multicorner relationship. Neutrality describes the political and legal status of a country at war, with respect to belligerents. Neutralization means a permanent neutral status of a particular state which it cannot give up under any circumstances, eg. Switzerland is a neutralized state. Unilateralism is identified with policies of calculated risks such as the destruction of own nuclear weapons at ones own instance . Non involvement means keeping away from the ideological struggle between the different super powers, though permitting a certain degree of flexibility when absolutely unavoidable. Non-alignment has a broader meaning than all the above mentioned terms and thus has a distinct character. It means a nation pursuing such a policy need not be neutral under all circumstances. Unlike neutrality, non alignment aims at keeping away but it keeps away not from a particular conflict or issue but from a persisting international tension like cold war. Since military alliances were an important aspect of cold war, non alignment naturally insisted on shunning from these alliances. It is, therefore, a foreign policy perspective that advocates freedom from commitment to any power bloc; it stresses on the independence of choice and action in external affairs. The policy of not aligning with any bloc, but at the same time being friendly to everyone, so that it might be feasible to have a moderating impact on international relations, came to be popularly known as non-alignment. It would enable a nation to judge each issue on merit and decide upon its course independently without be ing influenced by any commitment or bias. Non-alignment is neither a passive nor a negative policy. In so far as the negative appearance of the term non-alignment is concerned, it should be understood in the foreground of the ways of contemplating of Indian people who have expressed many positive and constructive ideas through negative expressions, such as Ahimsa and Apramad. As a positive concept it has several dimensions. It is natural that non-alignment should oppose certain values and at the same time promote some others which are in harmony with its basic orientation. The chief goals of the non-aligned movement in the fifties and the sixties were decolonization and the preservation of international peace. Of late, it has been contributing positively for attaining of a new international economic order and a new information order based on equity, justice, freedom and eradication of exploitation and dominance. It is positive since it strives for certain goals and values. As an activist and dynamic policy, it takes specific sides on the merits of each case. This implies issue bound tilts in non alignment are considered legitimate and the concept, therefore, does not imply equidistance from any of the existing superpowers. But at the same time, it also rejects the idea of natural allies recently coined to justify certain alliances of the non aligned states with certain powers. It is thus an active policy as it envisages an active role for the non aligned countries in the world affairs. For the sake of a more efficient and global lobbying power, 29 independent African and Asian countries met in the Indonesian city of Bandung between 18 and 24 April, 1955 with the aim of elaborating upon the principles of peaceful co-existence and creating the Dasa Sila Bandung (Bandungs Ten Principles).  [3]  None of them wanted to join any of the blocs, therefore, they chose non-alignment, which later on, first in Cairo, June 1961, then, in Belgrade, September 1961, was extended and formalised in the form of NAM. To quote Calvocoressi: The principal achievements of the Bandung Conference were that they had met and got to know one another (most of them were new to international politics); that they had laid the foundations for joint action at the United Nation and, through solidarity, increased their security, their status and their diplomatic weight in the world that they had attracted new men like Nasser to the group and made it bigger; that they were making the giant powers t ake them seriously and treat their policies as respectable.  [4]   Zambian President Kenneth Kaunda elaborated on the goodness of this concept in 1964 in these words: It is a determination to preserve independence, sovereignty, to respect such independence and sovereignty in such states and to decline to take sides in the major ideological struggles which rend the worldà ¢Ã¢â€š ¬Ã‚ ¦. We will not hitch our carriage to any nations engine and be drawn along their railway line.  [5]  The criteria of non alignment determined as early as June 1961 at Cairo were: A country should follow an independent policy based on peaceful coexistence and non alignment, or should be showing a trend in favour of such a policy. It should consistently have supported movements for national independence. It should not be a member of multilateral military alliances concluded in the context of great power conflicts. If it has conceded military bases, these concessions should not have been made in the context of great power conflicts. If it is a member of a bilateral of regional deference agreement, this should not have been made in the context of great power conflicts. Another vital feature of Non-alignment is that it has been opposed not only to the two power blocs of power but also to the creation of a third bloc- the bloc of the Non aligned nations. The policy is not based on the desire to build up a third force or a third bloc. There is nothing like Indias Monroe Doctrine and there was nothing like Nehru Doctrine, behind Indian non alignment. The aim of non alignment is to build a third area of peace, an area which rejects war, cold war, alliances and supports peace in a a positive way and believes in cooperation. Non Aligned states have always opposed, and very successfully, the attempts to transform the group into a non aligned bloc. Non alignment is a movement but is not backed by any formal organisational structure or constitution. However, Indias effort to check institutionalization proved futile as in the Algiers Summit (1973)  [6]  it was decided to have a co ordination bureau within the host nation of each summit as the Chairman for the period between that summit to the next summit. The original strength of the Summit was 25 which was subsequently raised to 36. The Bureau meets at least once a year and deals with matters of common interest from time to time. It also takes decision regarding the next summit. It also seeks to strengthen cooperation and coordination among the member states inside the UN and help them in making united efforts for the realization of the goals of the non aligned movement. As per the Lusaka Conference (1970)  [7]  decision to hold non aligned summits at the interval of every three years, the same are held regularly since then. The Foreign Ministers of member states usually meet sometime before each summit mainly to prepare the agenda for the summit. These developments indi cate the growing institutionalization of non alignment is a reality and does not appear to be reversible. Some degree of permanence in structure and regularity in behaviour pattern have been injected into it. NON ALIGNMENT MOVEMENT AND THE INDIAN PERSPECTIVE In Volume 7 of Encyclopedia Britannica (Micropaedia Section) on page 380, there is an entry which is most revealing of the mind set of the West. The word Non-Alignment is no doubt mentioned. However, the reader is directed to see neutralism. And that is that.  [8]   India has been one of the founding members and one of the most voracious proponents of the theory of non- alignment. In fact, it is sometimes attributed solely to the initiatives of our first Prime Minister Mr. Jawahar Lal Nehru. Nehru was not only the architect of Indias non-aligned foreign policy but also played a major role in espousing the cause of the third-world countries. In the prevailing turbulent state of global affairs, charting a non-aligned foreign policy posed a big challenge and it was only due to the wisdom and skill of Nehru that he succeeded in doing so. The principles guiding the foreign policy of Indias interim government that was formed just prior to gaining independence was enunciated by Nehru on September 7, 1946. In a radio address, Nehru, who then headed the interim government, stated that India would not join groups of states that were aligned against each other but would strive to establish friendly relations with all countries. Nehru had already conceived of a closer association of the Asian countries for evolving a common foreign policy. During his visit to South-East Asian countries in March 1946, Nehru not only secured the support for his idea but also got the needed consent from leaders of Burma, Indonesia and so on for holding a conference for that purpose. At the 14th NAM Conference held in Havana in September 2006, the purposes and principles of NAM was reiterated in the Declaration on the Purposes and Principles and the Role of the Non-Aligned Movement in the Present International Juncture, which was adopted on September 16, 2006.  [9]   The Heads of State and Government of the member-nations of NAM also reaffirmed their political will to strengthen the Non-Aligned Movement. The Havana Summit  [10]  also declared that one of the major Purposes of NAM in the present international situation was: To continue pursuing universal and non-discriminatory nuclear disarmament, as well as a general and complete disarmament under strict and effective international control and in this context, to work towards the objective of arriving at an agreement on a phased program for the complete elimination of nuclear weapons within a specified framework of time to eliminate nuclear weapons, to prohibit their development, production, acquisition, testing, stockpiling, transfer, use or threat of use and to provide for their destruction. The Havana Summits reiteration that: it is imperative that the Movement continues to be in the front-line in the struggle to change and transform the present unjust international order, certainly did not go down well with the US administration, which perceives the revival and reactivation of NAM as an inherent threat to its interests. Addressing the 32nd Annual US-India Business Council meeting which was found to be an appropriate occasion to publicly convey to India that it should jettison NAM in Washington D C, on June 27, 2007, the US Secretary of State, Condoleezza Rice, posed a seemingly innocent question: What is the meaning of non-alignment? Immediately after posing the question, the Secretary of State herself went on to declare: It has lost its meaning  [11]   Rice had prefaced her question with the following remarks: à ¢Ã¢â€š ¬Ã‚ ¦in order to create a partnership for our future and to fully realise it, we are going to have to move past old ways of thinking and old ways of actingà ¢Ã¢â€š ¬Ã‚ ¦. And I know that there are some who still talk about non-alignment in foreign policy. But maybe that made sense during the Cold War when the world really was divided into rival camps. The fact is, neither Rices dismissal of the relevance of Non-Alignment nor the memory lapse of many of those at the helm of affairs in the Indian government at present, can make the concept of Non-Alignment irrelevant. On the contrary, it is high time that the US administration moved past old ways of thinking and old ways of acting; the sooner the US abandoned militarism and eschewed belligerency, the better it would be for all humanity! However, the fact remains it is the signals the Indian government has been transmitting over the last few years by acting contrary to the aims and objectives of NAM that have emboldened the US administration to give a call to India to abandon NAM. In a damage control exercise, the government of India was forced to quickly reiterate its commitment to NAM.  [12]   However, the said Press Briefing by the spokesperson of the Ministry of External Affairs in response to Rices statement was so brief that it provides further proof that the government of India did not intend to pay literally nothing more than mere lip service to the cause of NAM. It would be a complete betrayal of the cause of NAM if the government of India, as one of the founding members, fails to take on the mantle of responsibility and play a leadership role in propagating the cause of NAM by acting in accordance with its principles and proceeding to fulfill its purposes. The government of Indias present disposition towards NAM does not appear to be too favourably placed. Contrary to the explicit declaration of Nehru in 1947 that We do not intend to be the play things of others, there are apparently quite a few at the helm of affairs in India today, who are not averse to India playing second fiddle to the United States. Some groundwork was undertaken for realizing Mahatma Gandhis vision of a One World in the form of the Action Plan for a Nuclear Weapon Free and Non-violent World, which Prime Minister Rajiv Gandhi had placed before the UN General Assembly in 1988. However, after Rajiv Gandhis assassination in 1991, the government of India chose to tread in a different direction. Thus, Mahatma Gandhis counsel in 1947, that It is up to you to deliver the whole world, not merely Asia but deliver the whole world from that wickedness, from that sin [of war and destruction], remains unheeded. Only a vigilant and well-informed public and a strong and active m ass movement can force the government of India to pay heed to the eloquent advise of Gandhi and Nehru and compel it to uphold the tenets of NAM and act accordingly. HAS THE MOVEMENT LOST ITS RELEVANCE? A DISCUSSION IN THE LIGHT OF THE FORMAL END OF THE COLD WAR AND COLONISM The 58-Year old NAM has remained an object of immense applause as well as ruthless criticism throughout its existence. The US dubbed it as immoral and non sense. The Western Scholars despised the NAM ever since the latter was reckoned as an important factor in international politics. Notwithstanding this criticism, NAM remained a potent and powerful force in the cold war era. It took bold stands on issues affecting the newly independent and developing countries and was decidedly, a force that neither of the two super powers could afford to ignore. The NAM as a movement of the small, newly-independent and developing countries has been determined to carve out an independent path of development and not to remain an appendage of any colonizing power or superpower. This objective helped NAM in making a significant headway throughout the cold war era. The crusade against imperialism and racism met with greater success with large number of colonies the list of the UN and NAM as sovereign and Independent nation states. The economic concerns were related to the North- South great economic divide, dubious role of the international financial institutions, poverty and above all the vitality for a strong South-South cooperation. The search was for a New International Economic Order (NIEO) envisaging the restructuring of the global financial and monetary structure on just and equitable grounds. NAM played the role of cooling effect in ensuring global peace in the midst of cold war rivalry. NAM has been subjected to more ruthless criticism in the post-cold war period than in its long career. In the changed international scenario-the collapse of the former Soviet Union and the end of the cold war, the question has been posed as to whether NAM remains valid or not, it is often argued that since Non-alignment was born and brought up in the cold war context why should it not be renounced in the post-cold war world ? But there can be a counter question. The cold war is over. The War saw Pact has been dismantled, the Soviet Union has disappeared. Is the North Atlantic Treaty Organisation (NATO) relevant? The non-aligned countries represent the will and voices of three-fourth humankind. In order to visualize its cherished goal the NAM needs to be especially innovative. The 21st century is for NAMs rebirth under new democratic philosophy. The 22 page, Declaration issued after the meeting of NAM Foreign Ministers, held at Accrais September 1991, entitled A World in Transition from Diminishing Confrontation Towards Increasing Cooperation emphasized that NAMs new focus must be on eradicating poverty, hunger, malnutrition and illiteracy and called on the international community to help. NAM supported the present efforts at strengthening the UN so as to render it, more democratic, effective and efficient. There was consensus among the Foreign Ministers for a bridging Agreement between NAM and the Group of 77 and proposed that a study should be made immediately of the modalities for reaching agreement between the two bodies for the introduction of a new system of periodic meetings of the joint coordination committee. The tectonic shifts in international relations over the last decade have challenged NAM to adopt itself to effectively tackle the new contemporary challenges. NAM should have a clear consensus on key issues of common concern to all of us. Multilateralism, reform of the UN system, global disarmament and combating global terrorism should be the political elements of this agenda. The collapse of Bipolarity and the rise of Unilateralism have given a unique cause to this developing body to strive for multilateralism in International relations. The issue of reforming the UN structure for a just world order has been going for long. The NAM should strive to restore the central role of the UN in the global economic issues, development and maintenance of peace and security in the world. Non-discriminatory, time-bound nuclear and general disarmament should be the objective towards which the movement should endeavour. The entire world today is facing a unique crisis in transnational terrorism, w hich is striking countrys political, economic and social edifice with immunity. The members within the NAM framework need to work out a realistic strategy to counter this danger in collaboration with the international community in a war footing. Perhaps the most important role for NAM today lies in framing a concrete economic agenda for a just and fair international economic order. The globalisation and liberalization trends worldwide have generated complex economic problems. The rich-poor divide has widened. The WTO rules and procedures have failed to provide adequate economic gains to the third world. WTO summits have failed to reach a consensus on many issues.  [13]  Its role in WTO negotiations to advance and protect the trading rights and opportunities of developing countries and in muscling up their negotiating position and skills would be the chief concern. It should strive to reform and reorient the globalization process through a strong developmental agenda. NAM has an effective role to play in this regard provided member countries try to see the benefits from a unified angle without any partisan considerations. South-South cooperation should become a major economic plank of the movement. Its role in the present century would be strengthened by more South-South cooperation, which would mean, by and large, collaboration between and among the NAM countries and defending their interests from fast expanding economic and technological power of the North. NAM should develop a progressive agenda on the fundamental values of democracy, Human rights and multiculturism. The preservation and consolidation of democracy throughout its membership is a major challenge. NAMs spectrum could be further enlarged with the increasing concern worldwide over environmental issues over green house gas emissions, health concerns especially AIDS, drug trafficking, rising instances of poverty and unemployment mostly within the NAM members and LDC countries, the rising digital divide between the rich and poor and fight against all shades of extreme, xenophobia, ethnic nationalism, regional wars. Non-alignment is a dynamic policy and retains its continuing relevance in world affairs by adapting itself to the changing international context and the needs of non-aligned community of nations. Peter Wiletts, another advocate of Non-alignment, holds the view that whether if will be a bipolar, multipolar or unipolar world, Non-alignment will have a place in it as an independent foreign policy. former Prime Minister P.V. Narasimha Rao commented: The pursuit of nonaligned foreign policy is ever more relevant (today) than ever before. Nonalignment basically consists of the espousal of the right to nations to independence and development, regardless of the bloc phenomenon. Whether there is one bloc or more at a given moment, the urge for a nonaligned country would continue to be to maintain its independence, to take decisions according to its light, not tagging along itself, in advance to others . . . . . He went on to add Chimera of hegemony must not be pursued. On the other hand, introspection also needs to be done on account of the recent lackadaisical approach of the heads of many countries who have failed to appear for the Summits of NAM. A more dynamic agenda needs to be adopted and adhered to because there still exist a number of basic issues in the developing countries which need to be addressed at the earliest. Though there has been a formal end to the factors had originally led to the origins of the movement, yet the second and the third world nations find themselves grappling with a number of other issues which cannot be said to be any less significant.

Flash! :: essays research papers

FLASH!   Ã‚  Ã‚  Ã‚  Ã‚  On august 6, 1945 an atomic bomb was dropped on Hiroshima. Thousands of people died instantly from the initial blast. Others died later because of flash burns and radiation sickness. Those who lived had to move away from their homes and toward the parade grounds and parks. Any doctors that were uninjured had to work nonstop all day and night mending wounds. Some people mysteriously die and others are unrecognizable because of the flash burns covering their bodies. The few people that had survived the blast had to try to put their lives back to normal. Homes had been destroyed and family members killed. Now new people had started moving into Hiroshima once news spread that is was safe.   Ã‚  Ã‚  Ã‚  Ã‚  The book Hiroshima was an enlightening view of what went on during the atomic blast and the days after. The part that sticks most in my mind was when Mr. Tanimoto was trying to help burn victims on the shore of the river. When he grabbed the one woman’s arm to pull her out to the boat he was using to transport injured people chunks of her skin slid right off. I could visualize the skin coming off because of a similar but not nearly as extreme of an experience. I had burned my arm on an oven rack and when I was wiping off my arm the skin peeled right off. As I read the section I could imagine a large piece of skin peeling off of a human hand and I thought that I would lose my dinner.   Ã‚  Ã‚  Ã‚  Ã‚  Another thing that remained in my memory throughout the novel was that people put their beliefs before their injuries. Mr. Tanimoto mention that he was ashamed that he could walk when he saw all of the injured people lying about unable to move. Dr. Sasaki didn’t sleep for the first three days because he knew it would be wrong to. Amazingly though, the injured had no shame they walked naked with burns from head to toe and thought nothing of it.   Ã‚  Ã‚  Ã‚  Ã‚  The bomb fell silently and as in struck the ground a bright flash lit the whole city. The residents who lived through couldn’t seem to realize what kind of bomb it was. Some thought it was a cluster of many bombs. Rumors spread that a plane that had flown over had sprayed gasoline all across the city. Another said that magnesium powder had been dropped and reacted to the power lines.

Gewirth and Nagel :: Alan Gewirth Thomas Nagel Rights Essays

Gewirth and Nagel One difference between Alan Gewirth’s defense of absolutism and that offered by Thomas Nagel is that Nagel concedes that it can be wrong to fail to violate absolute prohibitions (or absolute rights) in order to prevent catastrophic consequences whereas Gewirth does not. Explain what you regard as the most important advantages and disadvantages of each author’s position. Which one has the more compelling defense of absolutism? Rights delineate a space around individuals that must be respected. The study of rights is a struggle to understand how rights may be prioritized, and in what cases the interests of someone may overcome the rights of another. Gewirth and Nagel are both asking whether there are rights which may not be overridden, even in the case where it seems that overriding them would serve some greater common good. They call these rights ‘absolute.’ Gewirth is attempting to show that there are such rights, and that respecting them does not conflict with the rights of others. Nagel, on the other hand, believes that some situations require the violation of the rights of one or another, and argues that absolutism can provide important criteria attempts for determining how to evaluate claims in such events. Gewirth’s conclusion rests upon a strict delineation of responsibility, so that a responsible actor can always be identified for a violation of rights, and other actors can always avoid violating another’s absolute right. This formulation appears to be too strong. It is also limited in that it requires the identification of an actor; there are situations in which it offers us no help in evaluating right action. But, while Gewirth’s formulation is problematic in practice, it is powerful in that it offers a coherent, consistent defense of absolute rights. Nagel is not interested in justifying absolute rights, but in articulating actions that are prohibited. His belief is that the world is an imperfect place; that fear and human cruelty will always present difficult moral situations, and that therefore, establishing criteria to deal with these less than ideal situations is essential. He also argues, unlike Gewirth, that one can be confronted with two choices, both of whose outcomes are bad, and for both of which one bears responsibility. Thus, he asks, when both respecting and violating an absolute right are wrong, what is the morally right thing to do?

Literature Review of 14-19 Education Essay

Abstract This literature review compares research conducted and articles written about the development of 14-19 education and the changes it has gone through since 2002. It briefly outlines the initial implementation of 14-19 education during the Thatcher government before going on to concentrate on how the Labour government introduced Diplomas and what the Coalition government are doing to push this agenda forward. It asks whether academic and vocational education can ever be valued equally and whether the introduction of 14 year olds in further education establishments is successful or not. The majority of the literature was commissioned either by the government or conducted in 14-19 educational establishments. Similarities and comparisons between the research are identified and questions are asked as to how successful it might be in the future. . History of 14-19 Education The idea of 14-19 education was introduced in 1983 by the Conservative government under its leader Margaret Thatcher. The first development was called the Technical and Vocational Education Initiative (TVEI), and was a pilot scheme was rolled out into schools and colleges in1988. The scheme was run by the Manpower Services Commission (MSC,) which came under the Department of Employment not the Department of Education and Science. Jeremy Higham and David Yeomans point out in the London Review of Education (2011) that, from 1988 to 2002 14-19 vocational education was on simmer and it was not until 2002 under the New Labour government that we saw renewed enthusiasm to for this area of education. The initiative came from the Curriculum 2000 Reform of Advance Qualifications. Between 2002 and 2010 the focus was back on the progression of our young people and, essentially, the future of our work force. The Labour government commissioned an independent enquiry by Mike Tomlinson in 2004 who proposed a new vision for 14-19 education, recommending the introduction of Diplomas. These would build on the strengths of the education system already in place. However the government rejected this and decided to keep GCSE and A levels but to offer diplomas as an alternative the initiative gained respect from schools, colleges and local authorities. Diplomas were introduced in 2008 but have not been successful in gaining credit in industry or education; this has brought forward many issues relating to 14-19 education from teaching and learning, funding, employer contributions and the integration of school age pupils in FE colleges. The current Coalition government commissioned Alison Wolf to review 14-19 education in 2011. Academic/Vocational Education and Funding A major divide in 14-19 education is attitudes towards academic and vocational training. To give equality and value to both sides of what is still an educational ‘divide’ we need to alter society’s thinking and social attitudes. The review of the 14-19 Green Paper by the Department for Education (2002) states that, ‘Pushing for parity of esteem in the current educational climate leads to ‘academicising’ vocational subjects. It was felt by some that the vocational was being forced into the traditional classroom-dominated achievement environment, rather than realistically accepting the different teaching and assessment demands of vocational courses. ’ (DfES, 2002) Even though there are differences between the academic and vocational routes, teaching and assessment methods have to be different, can the value of learning and the qualification be equal? The DfES review does state that to make attitudinal changes requires substantial investment as well as long term consultation and marketing campaigns which they compare to the commitment to improving the long term plan of the National Health Service (NHS). Connexions consulted with learners in 2001 to gain their view on government papers entitled: Green paper-Schools: Building on Success, 2001 and white paper-Schools: Achieving Success, 2001. The focus group of learners conducted by Connexions produced a positive response. Learners were enthusiastic about being asked to participate in the consultation and formulating opinions on education, they concluded that, ‘†¦the choice of core subjects was generally right. They wanted to maintain the entitlement to study a modern foreign language, design and technology, the arts and the humanities. The subjects, deemed essential for personal development for example citizenship (which is to be introduced as a statutory subject within the National Curriculum from September 2002), religious education, sex and health education, physical education, work related learning and careers education should all be compulsory although not necessarily studied to GCSE level if the young person does not want to. ’ (Connexions, 2002) Regarding the discussion on the equality of academic and vocational training young people were of the opinion that, ‘vocational pathways needed to be heavily publicised to young people themselves, employers and higher education institutions so that the pathways became quickly established to form part of the traditional pathways for entry to higher education. ’ (Connexions, 2002) Comparing the two opinions, the DfES review of the 14-19 Green Paper by the Department for Education and the consultations conducted by Connexions both from 2002. The DfES wanted to take their time to ensure development of 14-19 education was more successful, but the learners wanted action to be quick, as they could see the benefit of changing views and progression. This showed that they want to progress and do have aspirations of Higher Education (HE). Tomlinson’s (2004) VE proposal was not taken on board fully, only in part with Diplomas being introduced as an alternative to GCSE and A Levels. Do we need a radical reform of 14-19 education as he suggested? To change deep rooted attitudes and opinions in society about academic and vocational education, maybe it is necessary. An article in the guardian stated prior to launch of the diplomas, ‘We have never seen big new public qualifications arrive with so little input from people who have experience in qualifications and teaching. ’( Meikle 2007) It would seem that the implementation of diplomas has been rushed; therefore they have not achieved the status needed to change opinions. In response to Tomlinson’s (2004) proposals for diplomas the Nuffield Review (2009) asks the question, who is responsible for the Vocational Training Education system? In the UK it is not clear, but does include a long list of people: parents, students, the government, education and training providers and employers. Vocational courses have been seen to have less value than traditional educational routes with fewer opportunities to progress to HE and advanced qualifications but, as Alison Wolf (2011) points out, other countries have reformed their systems and increased numbers of students taking two and three year learning programmes. She states, ‘Bringing vocational pathways into a single framework would give formal equality of standing between, academic, vocational, and mixed pathways, recognise areas of overlap between them; provide opportunities to combine, transfer, and progress between them; and ensure greater educational content within vocational programmes. It would make them easier for learners to identify progression routed to advanced level and beyond. ’ (Wolf, 2011) Wolfe (2011) agrees with the views of Tomlinson (2004) over the integration of academic and vocational education. With this in mind, as well as the research from the DfES and Connexions I quoted earlier, I believe it is the roles and responsibilities that need definition, from the education and political establishments to all people involved as well as those undertaking the training. However, a structured achievement and progression route in VE is necessary to engage employers and bring value to FE training and qualifications if we are to see equality between academic and vocational training. Wolf has recommended that the government extends funding up to the age of 24, as not all students will have achieved a Level 2/3 by the age of 19. To ensure students achieve their potential in Maths and English, extending funding was also proposed. Wolf criticised the funding structure at present, saying that it gave colleges the incentive to create programmes for profit but not for the benefit of the students. She agreed with Foster‘s opinion in 2005, and The Nuffield Review 2009, that funding should follow the learner encouraging institutions to collaborate which would integrate education and provide the best educational programme for each individual student: ‘Policy levers, i.e. funding and performance measures, should focus on collective action rather than promote institutional competition’ (Nuffield, 2009) Funding used as a ‘policy lever’ could achieve more integration of academic skills into vocational areas. Teaching and Learning and Inspection VE has been taught in FE colleges because they are equipped for vocational subjects. Schools have primarily chosen classroom based vocational subjects as they do not have the facilities to offer practical vocational learning, which defeats the object of VE. The opening of new educational establishments currently planned to open between now and 2014 University Technical Colleges (2012) (UTC) will give VE an identity of its own as well as integrate it with the national curriculum. Compulsory education to the age of 18 will be introduced from 2013 with more opportunity and choice being given to students to access VE making it more important than ever to progress 14-19 education. Issues were raised during research by the Learning and Skills Research Network (LSRN) who researched ‘the capacity of the teachers and their institutions to meet the needs of younger learners’ (Harkin, 2006). For example, the college environment could be overwhelming and frightening, especially at lunchtimes. The research questioned who was responsible for the students, were they mature enough to be treated in an adult way? This identified conflicting views: some teachers thought they needed supervision all the time at college but others commented that colleges were not ‘in loco parentis’, but still had a duty of care. They did, however say that college support in the classroom was essential to maintain the safety of the student as well as managing behaviour. In conclusion, it was identified that getting feedback from 14-16 year old students about teaching and learning was difficult due to their unpredictability and poor literacy skills. For example, discussion was often an alien concept for formulating and articulating their opinions and views, it is a more andragogical approach, one not used enough in a school environment for them to feel confident in expressing themselves. FE tutors need to have a clearer understanding of how teaching is carried out in schools, as it probably follows a more pedagogical approach. To ensure that college tutors adapt their teaching to the needs of younger student the TLRC said that, ‘There is a particular need for pedagogical training, rather than training in behaviour management, and for staff to understand the prior attainment of the students’ (Harkin, 2006, p. 36) I feel that there is a need for behaviour management training during professional development as it complement teaching and learning in the classroom. The Nuffield Review (2009) highlighted the importance of teachers being central to the planning of the curriculum for 14-19 year olds, ‘Teaching quality and the relationship between teachers and learners is central to successful education. This requires a respect for the profession of teaching – for the role of teachers as the custodians of what we value and as the experts in communicating that to the learners. Teachers should be central to curriculum development, not the ‘deliverers’ of someone else’s curriculum. (Nuffield, 2009) Tomlinson (2004) said that the quality of learning depends ‘heavily on the quality of the teaching’ and that teachers would need time to develop their own skills in their subject area to keep up to date and inspired, especially in vocational teaching. Foster (2005) also said that, more emphasis was needed on updating professional knowledge and industry development and even suggested sabbatical and secondment opportunities between education and industry. This I feel is idealistic in today’s economic climate but I have in recent years seen increased opportunities to update professional skills within my own teaching establishment. He also asked that FE colleges improve employability and skills in their local area to contribute to economic growth and social inclusion and offer a range of courses that have solid foundations. With these extra roles are FE colleges spreading themselves too thinly? FE colleges are like the ‘middle child’ aiming to please both compulsory education and higher education as well as employers. How can they do this most effectively and gain respectability for the diversity they offer both in courses, abilities, social backgrounds and disabilities of their students? Foster 2005 compared the situation in this country to the one in America where they have no formal inspection process and colleges have a strong self-regulation policy. Giving responsibility and trust to our colleges would see the higher levels of achievement already evident in America. Assessment of institutions is an added pressure. Working in English education we have come to accept it, but is the English system’s controlling, heavy- handed approach necessary? Foster compared Britain with its European neighbours and concluded that they had a much lighter touch. Such development here would give FE tutors more self-esteem, less pressure and more time to teach. Employer contribution FE has always had to promote and build strong relationships with industry and employers, including, supporting apprenticeships and work experience, and forming partnerships with employers to develop qualifications and make them relevant to industry. The TLRP in 2006 concluded that, ‘We need a sector-by sector analysis of the distinctive role apprenticeship can play in providing the knowledge and skills required in the contemporary economic and occupational context. Further and higher education, as well as employer bodies and trade unions, need to be involved in a forward-looking partnership that lifts the work-based route out if its social inclusion ghetto’ (The Teaching and Learning Research Programme 2006, p.40) In 2004, Foster commented that the LSC National Skill Survey of 2004, found that only 15%, of employers had made use of FE colleges when enquiring about training and skills needed in industry. Whilst Tomlinson ( 2004) wanted to reform 14-19 education and merge VE and academic learning, he had no view on how industry and employers would be an imperative and central part of the development in VE. College qualifications and skills teaching will not stand up to industry standards if employers are not consulted thoroughly. They need to be consulted initially to develop qualifications that are relevant as well as periodically to integrate changes, updates and progression within industry. Links with employers have traditionally been through apprenticeships, mainly for 16-18 year olds. The introduction of adult apprenticeships has had an impact on apprenticeships available to young people as older apprentices can offer life skills and additional qualifications to an employer, The Wolf Report confirms this, stating that 19+ students with A levels took the majority of Advanced Apprenticeships. In 2008/9 there was a 7% fall in the number of 16-18 year olds starting on apprenticeships. This was due to the promotion of adult apprenticeships as well as the economic downturn of the country. With the age of compulsory education rising and a lack of apprenticeships being offered by employers, it will be important to strengthen the links with employers to help young people stay in education, learn valuable skills and contribute to society for our future work force. The Wolf Report (2011) highlighted the need for employer engagement, saying that employers have gradually been ‘frozen out’ of the way VE operates. Strengthening links between employers and VE is one of Wolf’s major recommendations, as well as prioritising the development of apprenticeships and work experience and increasing the involvement of employers in FE colleges to improve employability. Her report recommendations summed up below, state; ‘Implementing its recommendations should raise the quality of provision, increase the time spent teaching and thinking about students, reduce the time spent on pointless bureaucracy, increase young people’s skills in critically important areas and make a real difference to young people’s ability to obtain employment’ (Wolf, 2011, p.144). From the TLRP report 2006 and the Wolf Report 2011, 5 years apart, has much changed or been implemented? Working with employers, I have seen the effect of the economic decline in employment opportunities and feel that some of the changes necessary are beyond the power of education specialists and need to come from alternative government policies to increase employment opportunities. The future The future involves change and evolution of what we have in place at present to ensure FE tutors keep up to date with knowledge and skills. The government have introduced 13 University Technical Colleges (UTC) which will start to open in September 2012, with a government commitment to another 24 and plans for 100 in the next 5 years. UTCs are linked to a university and will be open all year round with a timetabled day between 8. 30am and 5. 30pm and cater for between 600-800 students. They will cover academic subjects in Maths, English, Sciences, Humanities and Languages as well as transferable employment skills. UTC students will have two specialist vocational subjects i. e. Engineering and Advanced Manufacturing. The lengthened day will ensure that all homework, enrichment and work experience is covered in the timetable. FE colleges will have the opportunity to become co-sponsors but they will be led primarily by a university. Does this reduce the role of FE colleges? more seems designed to strengthen the progression forward to HE and not FE, whereas Foster (2005) described FE as essential to widening participation in HE and removing barriers. Another emerging education route is Studio Schools which will be state-funded and accommodate 300 students, time tabled between 9am and 5pm. Six are already open with another 6 planned by the end of 2012. They will teach through community projects, enterprise and work experience. By focussing on how subjects are delivered they may be able to contribute to closing the divide in vocational and academic education. These 2 different types of establishments are similar in the way they are designed to transform of 14-19 education, such as opening times and their work and the community experiences approaches to learning. The biggest difference is the number of students enrolled. It seems that large academies have been growing over the last couple of years with numbers in excess of 1000 students. Throughout the research I have read there has been no mention of class sizes. It has been proved in the past that some students do not flourish in a large class environment but yet no one has thought to research this. I think on occasions students become a number and I hope that in the future we can still personalise education for the individual as they are all unique. Conclusion During this literature review I found a diverse range of opinions articles written about VE and academic education and how they can be both valued in society . In January 2012 Alison Wolf backed the action to remove the equivalency of GCSE’s from most vocational subjects. I feel this widens the gap of value between the two education routes but, UTC’s and Studio Schools offer alternatives and it may be an advantage to separate academic and VE entirely. Through this research I have looked at many areas, concerns and government policies and one of the areas that I think is more important and has a direct relationship to teaching is how 14-16 years old learners integrate into FE colleges and whether learning is appropriate and meets their needs this is an important consideration that requires more research. Word Count-3100 Bibliography Connexions. (2002). Results of the Connexions Service consultations held with young people on the green paper. 14-19: extending opportunities, raising standards. Connexions. DfES. (2002). 14-19 green Paper Consultation Workshops Review. DfES. Foster, A. (2005). Realising the Potential, A review of the future of further education colleges. Nottinghamshire: DfES Publications. Nuffield Foundation. (2009). Educational for All The Future of Education and Training for 14-16 Year Olds. The Future of Education and Training for 14-16 Year Olds. Fuller, A. and Unwin, L. (2011). London Review of Education, Vocational education and training in the spotlight:back to the future for the UK’s Coalition Government. London: Routledge. Harkin, J. (2006). Behaving like adults:meeting the needs of younger learners in further education. London: Leaning and Skills Council. Higham, J and Yeomans, D. (2011). Thirty years of 14-19 education and training in England: Reflections on policy, curriculum and organisation. London Review of Education, 217-230. Hodgson, A. and Spours, K. (2010). Journal of Education and Work, Vocational qualifications and progression to higher education: the case of the 14-19 Diplomas in the English system. London: Routledge. Hodgson, A. and Spours, K. (2011). London Review of Education, Educating 14-19 year olds in England: a UK lens on possible futures. London: Routledge. Hodgson, A. , Spours, K. , and Waring, M. (2005). Higher Education, Curriculum 2000 and the future reform of 14-19 qualifications in England. London: Routledge. Huddleston, P, Keep, W, Unwin, L,. (2005). Nuffield Review of 14-19 Education and Training Discussion Paper 33, What might the Tomlinson and white paper proposals mean for vocational education and work based learning? Teaching and learning Research Programme (2006). 14-19 Education and Training. London: Teaching and Learning Research Programme. Teaching and Learning Research Programme. (2006). 14-19 Education and Training:A Commentary by the Teaching and Learning Research Programme. London: Teaching and Learning Research Programme. Tomlinson, M. (2004). 14-19 Curriculum and Qualifications Reform, Final Report on the Working Group on 14-19 Reform. Wolf, A. (2011). Review of Vocational Education-The Wolf Report. Websites Studio Schools Trust. n. d. [online] Available at: www. studioschooldtrust. org [Accessed 30 January 2012] University Technical Colleges. n. d. [online] Available at:. www. utcolleges. org [Accessed 30 January 2012] Newspaper Articles Baker, L. (2011). ‘Wolf’s backing of vocational training is great, but she ducks the question of how much it will cost ‘The Times Educational Supplement. 25 March 2011, p. 31. Meikle, J. (2007) ‘Diplomas being introduced too fast, warns MP’s’, The Guardian. 17 May 2007. [online] Vasager, J. (2012). ‘Thousands of vocational qualifications to be stripped out of GCSE league tables’. The Guardian. 31 January 2012. [online] Wolf, A. (2012) ‘An end to qualifications that have no real value’ The Guardian. 31 January 2012. [online].