Friday, December 27, 2019

The Effect Of Cronbachs Alpha, Mean, And Standard...

1 Table 3 below presents the results for each of the main research constructs for the Cronbach’s alpha, mean, and standard deviation for each question. From this table, it is evident that the questions strongly relate to each construct measurement with all items scoring a greater than 0.8 Cronbach’s alpha coefficient. The internal consistency of these items can be deemed reliable as researchers generally suggest that values above 0.7 are acceptable with values above 0.8 being preferable (Pallant, 2013). Because the reliability of these construct measurements was established, the later statistical analysis presented in this study can allow for valid generalizations to be extrapolated from the survey data. 5.2 Are we Related (Correlations of Variables) According to Sanders et al, correlations of 0.5 (or-.5) can demonstrate strong relationships between variables (Saunders, 2012). However, most researchers generally cap correlations at .85 (or -.85) suggesting that too high of a correlation may reduce the variables discriminate validity, that is the variables are measuring the same or similar constructs (Churchill Jr, 1979). The correlation between the constructs developed for this project were considered using the Pearson’s r correlation coefficient in Figure 2 below. The results of the survey suggest there is a strong positive relationship between brand satisfaction and the potential for bike sharing to satisfy both latent (Pearson’s r =.826) and expressed needs ofShow MoreRelatedPositive And Negative Impacts Of Daily Moods1138 Words   |  5 Pages Of the TEDS sample, 314 sets of twins, both identical and fraternal, were gathered and permissions were received from guardians. An online questionnaire consisting of 10 questions was created; there were 5 questions for positive affect (assessing the traits active, alert, attentive, determined, and inspired) and 5 questions for negative affect (afraid, ashamed, hostile, nervous, and upset). The items were rated on a 5-point Likert scale, though no specific reasoning for the exact designations wasRead MoreWhat Is Escom Network Performance901 Words   |  4 Pagesquestionnaire. The questionnaire consisted of closed ended questions which were guided by conceptual and empirical literature. Mitchel and Jolley (2004), self-administered questionnaire was easily distributed to a large number of people. The data used both qualitative and quantitative that was used to reduce the weakness of relying on one type of data set. The questionnaire was divided into six sections as shown in appendix V and it was comprised of 36 questions based on the key variables studied in the literatureRead MoreProject Management Plan for Restaurant2935 Words   |  12 PagesAccording to attribute-value theory (Mowen and Minor, 1998), consumers base their choice on different attributes. Consumers may be attracted by price, by quality, by location etc. Consumers weigh up the overall value in terms of the presence and weight of each attribute. A favorable overall attitude is expected to result in repeat business. Over the last decades, several studies on market segmentation in the hospitality sector have demonstrated that consumers’ requirements of hospitality services differRead MoreSmartphone Usage Among Students9120 Words   |  37 Pagessmartphones by students such as to use it as a medium of learning. On the others hand, negative attitude such as to abuse the use of smartphone will develop negative effects to the users such as incompetent and unable to meet deadlines and reduces the productivity which will affect the user overall daily routine. The next question that we want to research is on whether perceived behavioural control can influence the intention to use smartphones. Perceived behavioural control is an individual’sRead MoreSocial Networking Site14603 Words   |  59 Pagesvary in the extent to which they incorporate new information and communication tools, such as mobile connectivity, blogging and photo/ video-sharing. Besides that, a social networking site is just a means for building these social networks. These sites are made up of some web representation for each network member (a profile) a list of their links or interests, and some kind of kook or gimmick to set that particular site apart from the crowd. A lot of social networking sites start to appear fromRead MoreEffectiveness of Celebrity Endorsements for Non-Profit Organization7714 Words   |  31 Pagesrelated factors influence donor/volunteer perceptions of the non-profit organization endorsed. RBUS2900 Business Research Method Assignment 2 Part B EXECUTIVE SUMMARY This proposal is written to address the concerns of PeTA in investigating the effect that celebrity endorsers have on the organisation that they endorse. In particular, three aspects of the celebrity will be analysed. Firstly, due to the high number of advertisement used by PeTA that feature near nude celebrities, this paper willRead MoreValidity and Reliability of the Job Content Questionnaire in Formal and Informal Jobs in Brazil6188 Words   |  25 Pages9; informal jobs: c=34.5). The averages of the Portuguese JCQ scales did not differ substantially from those obtained in other European, North American, and Japanese studies, albeit they were slightly lower in the Brazilian case. In general, Cronbach’s alpha coefficients revealed performance similar to other large-sample studies, showing acceptable internal consistency. The coefficients were relatively similar for formal and informal jobs. Factor analysis revealed high consistency with the theoreticalRea d MorePurpose. The Purpose Of This Non-Experimental Communication2526 Words   |  11 Pagesaccomplish set goals (Babcock-Roberson and Strickland, 2010). Transformational Leadership James MacGregor Burns first introduced transformational leadership concept in 1978. He first defined leadership as a process that, â€Å"leaders and followers raise each other to higher levels of morality and motivation† (Coppola Ledlow, 2014. p. 119). Burns believed that transformational leaders demonstrate vision, empathy, they are self-assured, committed, and they have the ability to help others achieve theirRead MoreI Routinely Declare My Belief That Trustworthy Relationships1329 Words   |  6 PagesFor more information, if you’re interested, please see the end of this discussion for more information regarding these two theories. According to Creswell, when a theory becomes a framework for an entire study, it becomes a model for the research questions or hypothesis and for the procedures used for data collection (Creswell, 2014). All four hypotheses corroborates the study’s framework. I created a visual depiction or flow chart to understand the how the hypotheses were intertwined. This providedRead MoreThe Effects Of Physical Activity On College Students2113 Words   |  9 Pagesperceived stress because of their class work. Ninety undergraduate students participated in a survey after signing a consent form; the survey included demographic questions, a Perceived Stress Scale, and a Habitual Physical Activity Questionnaire. Questions regarding their stress levels in the past month and how much physical activity each participant engaged in in the past 12 months were asked in the survey. Using linear regression, the results showed that the more strenuous physical activity undergraduate

Thursday, December 19, 2019

Environmental Impact Assessment(Eia) - 2278 Words

TITLE - Environmental Impact Assessment (EIA), it s introduction, purpose, methods of EIA, EIA conducted in India, Environmental Impact Statement(EIS). INTRODUCTION : DEFINITION : An environmental impact assessment (EIA) is an assessment of the possible positive or negative impact that a proposed project may have on the environment, together consisting of the environmental, social and economic aspects. PURPOSE : The purpose of the assessment is to ensure that decision makers consider the ensuing environmental impacts when deciding whether to proceed with a project. The International Association for Impact Assessment (IAIA) defines an environmental impact assessment as the process of identifying, predicting, evaluating and†¦show more content†¦Some of the methods are GMP-RAM, INOVA etc.[8] †¢ Fuzzy Arithmetic - EIA methods need specific parameters and variables to be measured to estimate values of impact indicators. However many of the environment impact properties cannot be measured on a scale e.g. landscape quality, lifestyle quality, social acceptance etc. and moreover these indicators are very subjective. Thus to assess the impacts we may need to take the help of information from similar EIAs, expert criteria, sensitivity of affected population etc. To treat this information, which is generally inaccurate, systematically, fuzzy arithmetic and approximate reasoning methods ca n be utilised. This is called as a fuzzy logic approach.[9] At the end of the project, an EIA should be followed by an audit. An EIA audit evaluates the performance of an EIA by comparing actual impacts to those that were predicted. The main objective of these audits is to make future EIAs more valid and effective. The two main considerations are: †¢ scientific - to check the accuracy of predictions and explain errors. †¢ management- to assess the success of mitigation in reducing impacts. Some people believe that audits be performed as a rigorous scientific testing of the null hypotheses. While some believe in a simpler approach where youShow MoreRelatedEnvironmental Impact Assessment (Eia)2101 Words   |  9 PagesEnvironmental Impact Assessment (EIA): * A formal process to predict the environmental consequence of human development activities and to plan an appropriate measure to eliminate or reduce the adverse impacts and to augment positive impacts. * EIA is an attempt to identify measure and evaluate the environmental impacts of a course of actions. Here, actions mean any development, strategy which will change an existing system. * According to LGED, assessment of beneficial and adverse changeRead MoreEnvironmental Impact Assessment(Eia)2278 Words   |  10 PagesTITLE - Environmental Impact Assessment (EIA), its introduction, purpose, methods of EIA, EIA conducted in India, Environmental Impact Statement(EIS). INTRODUCTION : DEFINITION : An  environmental impact assessment  (EIA) is an assessment of the possible positive or negative impact that a proposed project may have on the environment, together consisting of the  environmental, social and economic aspects. PURPOSE : The purpose of the assessment is to ensure that decision makers considerRead MoreEnvironmental Impact Assessment ( Eia ) Essay4845 Words   |  20 PagesConcept of EIA Environmental Impact Assessment (EIA) is defined differently in different regions and at different points of time and therefore, there is no single definition of EIA which is globally accepted. Also, quite often the term EIA is interchangeably used with ‘impact assessment’ or ‘environmental assessment’. But regardless of the variation in definitions and the terms used for it, EIA has always been considered as an aid to decision making through which the potential environmental consequencesRead MoreAn Environmental Impact Assessment ( Eia )2242 Words   |  9 PagesI am a specialist in wildlife kills from solar energy, preparing an Environmental Impact Assessment (EIA) for the interdisciplinary team studying the effects on wildlife kills from wind and solar energy. DIRECT EFFECT ON WILDLIFE KILLS BY SOLAR PANELS Toh Xinyi Cindi (260623525) GEOG302: Environmental Management 1, Assignment 1 October 14, 2014 Introduction In recent times, due to worries of declining fossil fuel reserves and hence energy production, many, including the SubcommitteeRead MoreEnvironmental Impact Assessment ( Eia ) And Environmental Management Systems Essay1641 Words   |  7 PagesActivity 3.4 How EIA and EMS complement each other. Environmental Impact Assessment (EIA) and Environmental Management Systems (EMS) are seen to fit well together like a lock and a key. To understand this complementary between the two, one will evaluate both their characteristics. One well known example of an Environmental Management System is ISO 14001, the International Standard for environmental management systems (SABS ISO 14001:1996). This example will be used to compare and evaluate the linkRead MoreAnalysing the Environmental Impact Assessment Systems around the World1701 Words   |  7 PagesPà ¶là ¶nen et al in 2011 conducted research on â€Å"The effectiveness of the Finnish EIA system†. He inspected main weaknesses and strengths of EIA as a participatory and preventive environmental management tool. According to him EIA has enhanced the legitimacy of the planning processes and tools used in environmental policy. The planning has been made more transparent through the participation of stakeholders. In the early pha se of Planning, the participation has made it possible to strengthen the trustRead MoreIntroduction And Evolution Of Eia1480 Words   |  6 PagesEvolution of EIA Legislation in Canada Environmental Impact Assessment is widely used in Canada as an instrument for development, planning and decision making. The institutional arrangements fix this purpose are both well developed and administratively complex. Canada is a federal state in which responsibility for EIA is divided between the National Level, ten provinces, two territories, municipal and First Nation jurisdictions. All of these jurisdictions have established operational EIA systems whichRead MoreEnvironmental Assessments And Environmental Impact Assessments911 Words   |  4 PagesStrategic Environmental Assessments (SEAs) and Environmental Impact Assessments (EIAs), within the Canadian oil and gas industry, on both the Federal and Ontario Provincial levels. It factors in the necessary transportation, processes and infrastructure that will be be required for the implementation of the proposed investment. Strategic Environmental Assessment I. Transportation a. Federal Provincial Rail Regulation b. Transatlantic ii. Refinery a. Partial Refinement Environmental Impact Assessment:Read MoreHistory Of Commonwealth Facilities Used For Commonwealth Games1049 Words   |  5 PagesSustainable assessment is an aid tool to assess practice or activity based on sustainable principles which is well known as three bottom line pillars including economic, social and environment, so the drawbacks impact of activity could minimise as soon as possible. Moreover, the assessment could help the decision making to decide better decision toward sustainability development (Pope, Annandale, and Morrison-Saunders 2004). The common feature is used to assessment urban development is Environmental ImpactRead MoreThe Extent to which Strategic Environmental Assessment (SEA) Can Contribute towards Mitigation and Adaptation to Climate Change Futures1062 Words   |  5 Pagesplanning and overarching environmental planning through Strategic Environmental Assessment-‘SEA’ and Environmental Impact Assessment-‘EIA’. This is because the pattern of land use within any area sets the characteristics of the emission from the aforementioned two sectors which is governed largely by SEA in Europe (key contributor in global emission) and industrial emission is ruled through EIA; the two most vital tool of spatial planning for securing the broad environmental goal (Hurlimann and March

Wednesday, December 11, 2019

Financial and Management accounting - Myassignmenthelp.Com

Question: Discuss about the Financial and Management accounting. Answer: Activity based costing Activity-based costing is the methodology for allocating the overheads more precisely over those items actually used by the process. This method can be used for achieving target deduction in the overhead expenses (Bhimani 2012). It works best in the complex circumstance where many products and machines are there, processes are tangled and not easy for sorting out. On the contrary, it is not of much importance where the process of production is simple. ABC identifies the special training, machine set up, special engineering and other activities that generate costs and lead the company to the consumer resources. As per ABC the company computes the resource cost used under the activities (Bunn and Sapio 2015). Thereafter, cost of each activity is assigned only over the products that require the activities. ABC has become important in past few years as the manufacturing costs increased significantly, diversity with regard to the demands of the customer as well as the product has been inc reased significantly, the costs of manufacturing overheads do not correlate with the direct labour hours and productive machine hours anymore and few products are produced under large batches while other products are produced under small batches. Various advantages are there with regard to usages of ABC. These are Make or buy it provides the comprehensive view regarding each cost that is associated with in-house manufacturing of any product so that the company can precisely analyse which cost shall be eliminated if the product is outsourced and which cost can be carried on. Minimum price pricing is done for the product in such way that the market will be ready to pay and the marketing manager shall know the product cost before deciding the price of the product. It will assist the company to avoid the situation where the company will lose money due to high pricing of product. ABC helps to determine which cost is to be included under this minimum product price based on the circumstances under which the product is to be sold (Guerrero-Baena, Gmez-Limn and Fruet Cardozo 2013). Cost for production facility it becomes easy to differentiate the overhead cost at the level of production plant which in turn enables the manager to compare the production cost among various facilities (Linassi, Alberton and Marinho 2016). Customers profitability mostly the costs incurred by individual customers are product cost that includes the overhead expenses and other costs like handling of product return, high level of customer service and agreements for cooperative marketing. ABC method can sort through the additional overhead costs and may assist in determining which customer is earning the reasonable profit (Drury 2013). However, some issues must be taken into consideration before implementing the ABC system. These are Volume for cost pool though the ABC system produces information of high quality, it comes with the cost of various cost pools and cost of managing system increases with additional cost pools. For reducing these costs, ongoing analysis of cost shall be carried out with comparing the utility of each cost pool. Time for installation the ABC system is quite difficult to install as it may require multi-year installations where the company try to install this across all the facilities and products. Further, it is difficult to manage the high level budgetary support as time wasted without the completion of installations (Fathi and Elham 2015). Project basis generally the ABC projects are allowed on basis of the project so that the information is collected only once. Further, the information can be useful for the current operational situation of the company. Therefore, management may not authorize the funding for future ABC project. Separate data set the ABC system can rarely be constructed for pulling all the information it requires from general ledger directly. Rather, it needs the separate database that can pull the information from various sources and only one may be existed in the general ledger accounts. Therefore it becomes difficult to manage the extra database as it requires considerably additional staff time for which adequate budget may not be there (Langfield-Smith et al. 2015). Therefore, before implementing the ABC system all the above factors shall be taken into account. Computation of the per unit cost for listed activities based on activity drivers Activity Total activity cost Activity driver Quantity of activity driver Cost per unit of activity Prepare annual accounts $ 5,000.00 None available Process receivables $ 15,000.00 No. of invoices 5000 $ 3.00 Process payables $ 25,000.00 No. of purchase orders 2500 $ 10.00 Program production $ 28,000.00 No. of production schedules 1000 $ 28.00 Process sales order $ 40,000.00 No. of sales orders 4000 $ 10.00 Dispatch sales order $ 30,000.00 No. of dispatches 2500 $ 12.00 Develop and test products $ 60,000.00 Assigned directly to product Load mixers $ 14,050.00 No. of batches 1000 $ 14.05 Operate mixers $ 45,900.00 No. of kilograms 200000 $ 0.23 Clean mixers $ 6,900.00 No. of trays 1000 $ 6.90 Move mixers to filling $ 3,450.00 No. of cakes / Pastries 200000 $ 0.02 Clean trays $ 20,000.00 No. of trays 16000 $ 1.25 Fill trays $ 16,000.00 No. of cakes / Pastries 800000 $ 0.02 Move to baking $ 8,000.00 No. of trays 16000 $ 0.50 Set up ovens $ 50,000.00 No. of batches 1000 $ 50.00 Bake cakes / Pastries $ 130,000.00 No. of batches 1000 $ 130.00 Move to packing $ 40,000.00 No. of trays 16000 $ 2.50 Pack cakes / pastries $ 80,000.00 No. of cakes / Pastries 800000 $ 0.10 Inspect pastries $ 2,500.00 No. of pastries 50000 $ 0.05 Determining the per unit cost for Lamington and preparation of activity bill Activity Cost per unit of activity Annual quantity Total cost per activity Process receivables $ 3.00 500 $ 1,500.00 Process payables $ 10.00 200 $ 2,000.00 Program production $ 28.00 100 $ 2,800.00 Process sales order $ 10.00 400 $ 4,000.00 Load mixers $ 14.05 100 $ 1,405.00 Operate mixers $ 0.23 30000 $ 6,885.00 Clean mixers $ 6.90 100 $ 690.00 Move mixers to filling $ 0.02 30000 $ 517.50 Clean trays $ 1.25 2000 $ 2,500.00 Fill trays $ 0.02 100000 $ 2,000.00 Move to baking $ 0.50 2000 $ 1,000.00 Set up ovens $ 50.00 100 $ 5,000.00 Bake cakes / Pastries $ 130.00 100 $ 13,000.00 Move to packing $ 2.50 2000 $ 5,000.00 Pack cakes / pastries $ 0.10 100000 $ 10,000.00 Dispatch sales order $ 12.00 500 $ 6,000.00 Develop and test product $ 600.00 Total $ 64,897.50 Other costs Other costs that can be added to compute the cost of product for Lamington may include labour cost, product inspection cost, operational cost, material cost associated with the product. Budgeting Utilization of budgets for business decision evaluation Once the business becomes operational it is important to manage the financial performance of the company efficiently. Generating the process of budgeting is the most efficient way for keeping the business and finance on the track. Structured planning can create the actual difference with regard to the business growth and it enables the managers to concentrate on the resources for improving the profits, minimising the costs and enhancing the return on the investment (Lidia 2014). Key benefits for the business planning are that it enables the manager for creating the focus on the business direction and delivers the target that may help the business to grow. It also gives the opportunity for standing back and analyse the performance and the factors that are affecting he business. Planning the budget gives greater ability or making continuous improvements and solving the problems. It also gives the appropriate financial information that can provide the base for decisions which in turn cr eate greater confidence in the process of decision making (Silva and Jayamaha 2012). Further, various benefits of the business budget are as follows Helps in allocating the resources over the appropriate projects Helps in planning for the future Monitoring the performance Meeting the objectives Improving the decision making Increasing the motivation of the staffs Impact of the sales revenue Fee structure and new plan for membership Receipts of cash plays important role for measuring the cash sales or credit sales and analysing the cash flows. 2 major factors identified in HLW that have an impact on the cash receipts are the annual membership fees and court fees that are charged on hourly basis. Annual membership fees are the fixed fees and collected annually. Thus, the annual membership fees are constant and fixed receipt, on the contrary, the court fees charged on hourly basis ranges from $ 8 to $ 12 and vary on the basis of duration spent in the club, time of the day, season of the year, number of the customers and prime or non-prime time. Thus, it is not possible to accurately predict the receipt from court fees that are charged on hourly basis (Damanpour and Aravind 2012). Implementation of the new membership plan will enable the company to plan the cash in better manner as it will improve the cash flow management and draft the future plan for minimising the situation of shortages of cash. It will increase the probability of enhancing the profit with minimization of future as well as current debts. However, implementation of the new fees structure will not affect the overall profit. Implementation of the new plan the cash receipt plan of the company can be improved as the court fees charged on hourly basis are taken out and thereby the annual membership fees are only left for the purpose of charging. Therefore, the impacted on the receipt will be greatly reduced and as the membership fees charged on annual basis are fixed and constant, the receipts can be predicted (Weygandt, Kimmel and Kieso 2015). Further, the probability of cash loss generated from the court fees charged on hourly basis will be reduced after implementation of new membership plan. Thus, new plan implementation will improve the efficiency and enhance the HLWs ability for management of their cash and planning for the future decision. Impact of the sales revenue Receipts from the membership fees Particulars Amount Individual $ 22,500.00 Student $ 15,000.00 Family $ 100,000.00 Total $ 137,500.00 Receipts from court fees Particulars Amount Prime time $ 86,400.00 Non-prime time $ 56,000.00 Off season $ 21,600.00 Total $ 164,000.00 Total receipt from the 2 sources will be = ($ 137,500 + $ 164, 000) = $ 301,500. Computation of receipts after new plan implementation Receipts from membership fees will be New members = (2000 / 70%) = 1400 members Under in case of campaign Particulars Amount Family $ 141,750.00 Individual $ 78,750.00 Total $ 220,500.00 Receipts under no campaign Particulars Amount Family $ 192,500.00 Individual $ 115,500.00 Total $ 308,000.00 Total receipts under new implementation plan Particulars Amount Under campaign $ 220,500.00 Under no-campaign $ 308,000.00 Total receipts $ 528,500.00 It can be identified from the above calculation that the plan for fees collection or new membership plan will have effective and positive impact on processing and it will enhance the generation of revenue as the incremental revenue will be ($ 528,500 - $ 301,500) = $ 227,000. Effect of sales revenue from the planned change in fee structure: Analysis of the new fee structure and membership plan for rejecting it or adopting it For analysis, the following key factors were identified by HLW For analysing the membership plan entirely, HLW made various analyses on financial aspect like the company calculated the liquid ratios for analysing the liquidity status. Further, they also prepared the cash flow statement for controlling the available liquid funds. Moreover, they tried to maintain sufficient balance between the amount of cash inflows and outflows. For the purpose of achieving the target they also prepared the flexible budget and the statement for estimation of cash flows (McVay 2015). The HLW management recognized that the minimization of the administration cost after new membership plan implementation as the club will no more be required to prepare the revenue collection data on regular basis (Burns and Walker 2015). However, initially the plan may get adverse opinion from the management as they will face problem in collecting the membership fees. Moreover, the onetime fees may seem to be a burden for the members which in turn may reduce the number of members cons iderably. Further, as per the new membership plan the members required to pay the payment for entire year as the advance payment (Estampe et al. 2013). Therefore, as per the new policy onetime cash budgets is required to be prepared as the payment will be made once in the year. However, to execute the plan successfully effective cash management is required to be in place that includes controlling and managing the cash efficiently. It has been concluded from the above analysis that Activity based costing can be used for achieving target deduction in the overhead expenses. It works best in the complex circumstance where many products and machines are there, processes are tangled and not easy for sorting out. ABC identifies the special training, machine set up, special engineering and other activities that generate costs and lead the company to the consumer resources. However, it is not of much importance where the process of production is simple. On the other hand, planning the budget gives greater ability or making continuous improvements and solving the problems. It also gives the appropriate financial information that can provide the base for decisions which in turn create greater confidence in the process of decision making. Reference Bhimani, A. 2012,Introduction to management accounting,Financial Times Prentice Hall, Harlow. Bunn, D., Koc, V. and Sapio, A. 2015, "Resource externalities and the persistence of heterogeneous pricing behavior in an energy commodity market",Energy Economics,vol. 48, pp. 265-275. Burns, R. and Walker, J., 2015. Capital budgeting surveys: the future is now. Damanpour, F. and Aravind, D., 2012. Managerial innovation: Conceptions, processes, and antecedents.Management and Organization Review,8(2), pp.423-454. Drury, C.M., 2013.Management and cost accounting. Springer. Estampe, D., Lamouri, S., Paris, J.L. and Brahim-Djelloul, S., 2013. A framework for analysing supply chain performance evaluation models.International Journal of Production Economics,142(2), pp.247-258. Fathi, Z. and Elham, M.D., 2015, A survey of activity-based costing in hotel industry, Management Science Letters,vol. 5, no. 9, pp. 855-860. Guerrero-Baena, M.D., Gmez-Limn, J.A. and Fruet Cardozo, J.V. 2013, "The capital budgeting process: A methodological approach based on financial and intellectual value creation",Intangible Capital,vol. 9, no. 4. Langfield-Smith, K., Thorne, H., Smith, D.A. and Hilton, R.W. 2015,Management accounting: information for creating and managing value,7e [] edn, McGraw-Hill Education, North Ryde, N.S.W. Lidia, T.G. 2014, Difficulties of the Budgeting Process and Factors Leading to the Decision to Implement this Management Tool,Procedia Economics and Finance,vol. 15, pp. 466-473. Linassi, R., Alberton, A. and Marinho, S.V. 2016, "Menu engineering and activity-based costing: An improved method of menu planning",International Journal of Contemporary Hospitality Management,vol. 28, no. 7, pp. 1417-1440. McVay, G.J. 2015, "The effects of compensation scheme, source credibility, and receiver involvement on the organizational budgeting process",Academy of Accounting and Financial Studies Journal,vol. 19, no. 3, pp. 217. Silva, L.M.D. and Jayamaha, A., 2012. Budgetary process and organizational performance of apparel industry in Sri Lanka.Journal of Emerging Trends in Economics and Management Sciences,3(4), p.354. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons.

Tuesday, December 3, 2019

The Business Life of Ancient Athens Essay Example For Students

The Business Life of Ancient Athens Essay The Business Life of Ancient Athens is an informative book about different aspects of Ancient businesses and Ancient ways of dealing with money. This book first starts out by explaining the agricultural aspects of Ancient Athens. Agriculture was not well for Athens, so they had to trade a lot. It is recorded as early as the 6th century BC that grain was a very big part of an average Athenians diet. Therefore; much grain trade was necessary because Greece land was very bad for agricultural purposes. Athens had grown industrially and commercially within time, and this was also a problem: overpopulation. Also, many Spartan tribes over and over attacked Greece and destroyed any crops that might grow in the soil. Peasants were also sent to work at farms but they lost care in their farms and found it better to live in the city, living off small amounts of money that came from doing state services. During this time, many people learned ways of math because they needed to know how much grain is needed per person. Although these calculations are not totally accurate, they are a start in banking and maybe even other ways of mathematics. The Peloponnesian War also occurred- leaving Greece(Attica) with nothing. Attica was forced by famine to go under Peloponnesian rule. By now, trade had come in an uproar. Many people had found it easy to trade by sea. So many merchants with not enough money would borrow money from rich people and then buy cargo space on a ship. In most cases the merchant went on the ship to get the goods to sell. Then on returning, the merchant would sell the goods, and then pay off the lender, with a 22.5 percent interest rate. In many cases, problems occurred, sometimes a merchant returned late, could not pay all of the money back, or something or other. Therefore the idea of a collateral was invented. Also, courts were established to rule these sorts of fights amongst the people. These courts werent used in the winter because of stormy weather and so n ot to interrupt commercial business. Courts were required to solve a case within 30 days, this procedure only applies to cases where and actual legal documented agreement was made between the lender and the merchant. Many merchants did not return, therefore the collateral was the lenders to keep. But often the merchant didnt have anything good to start with so many lenders lost money. Next, the book talked about Banking and Bankers. Early banking dates back all the way to Sumer and Akkadwhere many specialized in weighing things and telling of precious metals. Banking was first found where coinage started, in the middle of Asia Minor, around the 7th century BC. Coinage was also thought to have started with Minoans, but they are not sure. It is thought that the idea of banking may have started with the priests of Sumer and Akkad, priests were always the bankers of temples and organizer of the money. The Greeks took the information from these past priests and formed a banking system th at consisted monetary transactions. And they concentrated in dealing with strictly money and giving out money. The Romans took this idea further and made what is similar to modern 1980s bank situations(banking has progressed in the last decade). With banking, the Greeks learned frugal manner and ways of living with money, and not bartering. Lastly, this book speaks about Mining in Ancient Athens. Around 500 BC. Mining was introduced in Athens. If the ways of the mining business had not come, Athens would have probably lost an oncoming war with the Persians, but because of the mining, many new people joined Athens and Persia decided not to invade. They feared it because it had become much greater in strength. If mining had not come, there would have been no Athenian Empire, or an Age of Pericles. So, in the scabrous hills of Laurium, silver struck. Everyone was fascinated with this new idea. In present day Laurium, you can still see the remains of the mining and see everything. Many things were not found out about the mining, because not too many records were kept. But many modern engineers and archaeologists have looked into the land of Laurium and have found remains of apparatus, and from analyzation of cinder collections. However, it is not known how silver was extracted from the stones, how they were crushed and how they eventually made silver objects from the mined silver. The history of this can not be reconstructed. .ud34a22d32e3649d90e704f430c82468a , .ud34a22d32e3649d90e704f430c82468a .postImageUrl , .ud34a22d32e3649d90e704f430c82468a .centered-text-area { min-height: 80px; position: relative; } .ud34a22d32e3649d90e704f430c82468a , .ud34a22d32e3649d90e704f430c82468a:hover , .ud34a22d32e3649d90e704f430c82468a:visited , .ud34a22d32e3649d90e704f430c82468a:active { border:0!important; } .ud34a22d32e3649d90e704f430c82468a .clearfix:after { content: ""; display: table; clear: both; } .ud34a22d32e3649d90e704f430c82468a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud34a22d32e3649d90e704f430c82468a:active , .ud34a22d32e3649d90e704f430c82468a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud34a22d32e3649d90e704f430c82468a .centered-text-area { width: 100%; position: relative ; } .ud34a22d32e3649d90e704f430c82468a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud34a22d32e3649d90e704f430c82468a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud34a22d32e3649d90e704f430c82468a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud34a22d32e3649d90e704f430c82468a:hover .ctaButton { background-color: #34495E!important; } .ud34a22d32e3649d90e704f430c82468a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud34a22d32e3649d90e704f430c82468a .ud34a22d32e3649d90e704f430c82468a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud34a22d32e3649d90e704f430c82468a:after { content: ""; display: block; clear: both; } READ: Theory of Knowledge Persuasive Essay We will write a custom essay on The Business Life of Ancient Athens specifically for you for only $16.38 $13.9/page Order now The way this author approaches this topic is in a supportive way. He is very Greek favoring and states many comments about how many people do NOT give the early Greek people the credit they deserve. For instance on page 82 the author statesmany students of economic history have not yet given Greek banking the attention it deservesin banking. and the author proceeds in telling of all the wonderful things the Greeks have done about banking and how the Romans merely just watched the early Greeks. The author also thinks of the mining industry as wonderful. He explained it in such an exciting manner . As a result of reading this book, I have formed many new opinions. For example, I never knew that business started as early as it didin the manner of banking. I figured that banking probably didnt come until at least a couple of centuries after Christ. Also, I learned about mining and all the things that were involved with it. Here again I was surprised that it had started so early. My outl ook on the business filed has changed. I thought that all these business people were so great to come up with all these ideas, but they are truly just taking the basics of early history in business and applying it to modern ways. I think the authors purpose of writing this book was to make me confused! No, I really think that the purpose of writing this book was to inform people of the ways of early business life, and the way our ancestors were dealing with the business industry back then. Also, it was a way to carry on history even further, to state the facts for people even farther down the road of the world. The author did not try to persuade the reader in any way, although he did favor the Greeks a lot. Hethe author did, however, compare and contrast almost all of the situations with the modern world. I think that the author succeeded in his purpose in that he wanted to get the Greek side of the story out, and also tell a lot of facts too. He kept on, over and over, telling what the Greeks did that others took the credit for. For example, when talking about coinage, he said that the Lydians were the founder of coins. But he left a trace saying that the Greeks too, had knowledge of coins, but the Lydians developed it faster than them. The author repeatedly stated facts about the Ancient Businesses, telling of how courts developed, how they ran, how they were maintained, how they were functioning. And he did this similarly to almost all the subjects he touched upon like Mining, Banking, Agriculture, Trade, the course of economic evolution. All in all my opinion of this book is good. I wis hed at most times that it wasnt so factual and the author also used a number of hard to comprehend ways of saying things.The part of the book that I found the most interesting is the part about the Grain Trade. The Early Athenians had such a need for grains and they could not get it so they eventually had to surrender to the Peloponnesians, which they DID fight and went through months of famine. And I also enjoyed the part of the book that talked about early banking. I was very surprised that banking started so early. I think that by reading this book, I learned many things, and it helped me better my knowledge of history. Category: Roman Culture

Sunday, November 24, 2019

Israels Economy essays

Israels Economy essays Israels economy stands on natural resources. Copper and salt can be found there. Also, natural chemicals like potash and phosphates come from the Dead Sea area. Israel is one of the top producers rubber, plastics and chemicals. Also, clay and sand come naturally to Israel. Scientists have proven that Israel can grow fruits and vegetables in its hot and dry deserts. That gives them a bigger amount of plants to sell and help their economy. Citrus fruits and vegetables help a great deal to Israels economy no matter where theyre grown. Israels economy needs a little help but their natural resources do quite a bit for them. Israel depends on trading with other countries and manufacturing goods in order to have the things they need. Israels main trading partners are England, America, Germany, Italy and France. In fact, one third of the countrys exports go to The US. Clothing and other household goods are manufactured in Israel but are mostly not traded because the country is unable to make enough of an abundance. The clothing industry employs over 46,000 workers in Israel. Israel is also the top exporter of cut and polished diamonds. Products for the military have to be manufactured because of their political state. The only vehicles manufactured in Israel go to their armed forces, forcing them to import all of their cars. Israel produces electronics like laser equipment, image processing devices and fiber optic materials. Israel trades great amounts and manufactures great amounts. All of this Israel has huge amounts of tourism. More than 2,000,000 tourists visit the country every year. Tourism is one of Israels most profitable industries. People travel to Israel because of their religion, to visit family or for just sight seeing. In 1986, 929631 tourists traveled to the country by air. All of those tourists earned ...

Thursday, November 21, 2019

Nuclear power is bad ( this is my position them) Essay

Nuclear power is bad ( this is my position them) - Essay Example Here the question comes forward whether there are enough good people around this world to rein nuclear power the betterment of humanity. In this regard Einstein says, â€Å"The splitting of the atom has changed everything save our modes of thinking, and thus we drift toward unparalleled catastrophe† (Krieger). History itself asserts the negative aspects of human being. During the horror of the Second World War Humanity witnessed the destructive force of nuclear weapons with her utmost fear and pang. Even the famous scientist Einstein became remorseful –remembering its destruction- for inspiring the then US President Franklin Roosevelt to build nuclear weapons. A single â€Å"Fat man†- the bomb used against Japan- tolled about 67000 lives that died before they knew why they were dying. Another bomb ‘Little Boy’ tolled about 100000 of lives in another city of Japan. Since 1945 people of the world become aware of the curse of nuclear weapons that can put the lives of 600 billions of people of the world out at a blink of an eye. Peace-loving people raise their voice against this curse of Nuclear power. There is no doubt that nuclear power is the only violent power, which man has ever slaved. But as to its destructive force, it is certainly a curse for humanity. The document of â€Å"Russell-Einstein manifesto† begins with the line, â€Å"In the tragic situation that confronts humanity, we feel that scientists should assemble in conference to appraise the perils that have arisen as a result of the development of weapons of mass destruction, and to discuss a resolution in the spirit of the appended draft† (Krieger). These lines are sufficient to unveil the demonic face of nuclear power. There go controversies on whether nuclear power is a blessing or a curse. Though nuclear power has positive sides, its negative sides obviously outweigh them. When the world is panting

Wednesday, November 20, 2019

SMC Orchestra Concerto Essay Example | Topics and Well Written Essays - 750 words

SMC Orchestra Concerto - Essay Example The first piece was Overture to â€Å"Don Giovanni,† K.257 Wolfgang Amadeus Mozart with the conductor of the piece being Fang-Ning Lim. The piece authored by Wolfgang Amadeus Mozart, in 1787 consisted of ten instruments each connected to the other. In the first part, the conductor introduced the andante with the flute 1 being the instrument of choice with the part ending in C major with a flute 2. Conversely, the second pair of instruments used in part was oboes, with oboe one starting in the andante while oboe 2 ended in D major. After the oboes, the clarinets started with the first clarinet in A major starting whereby the oboe 2 ended. Thereafter, the second clarinet took over in F major. Other instruments used in the piece were two bassoons, horns, violins, trumpets, horns, timpani, violas, cellos and basses. Importantly, slow movements all through marked this andante and the entire piece and by the end of the piece, I had a feeling that the show had just started. After the first piece, the second piece introduced by James Martin was Keyboard Concerto in D Minor, BWV 1052 by Johan Sebastian Bach. James Martin told us that Johan composed the piece in 1734. Importantly, the piece included three movements, which are allegro, adagio, and then back to allegro with the piano as the instrument of choice in this piece, which was played by Yuko Terashima playing the instrument. This movement is marked by a tempo that is faster than the tempo in the first piece. In effect, the tempo made the place and the hall livelier, and it was evident that those attending the concert were beginning to appreciate the show as I was doing. After the first movement, an adagio followed the allegro and the tempo became more leisurely. In effect, I experienced a relaxed feeling and I appreciated the good music playing all along. The conductor, Fang-Ning Lim introduced the third piece as the Double Concerto, which is played in E Major and was composed by Max Bruch in 1734. April Sh ih played the violin while Douglas Rezende was playing the viola. With these two instruments, I expected the tempo to be relaxing and slow since the movement of this piece was moderato. I realized that the tempo progressively rose with the shape of the volume increasing in a crescendo. I I felt calm as this piece played while I was also filled with enthusiasm and anticipation at the same time. After the piece was over, the next piece followed since the conductor was the same although the violin was the only instrument used. In this case, the piece was Concerto in G Minor composed by Max Bruch with Lim telling the audience that the piece was composed between 1739 and 1738. Paul Lee played the only instrument in this movement, which was the violin with the movement being in andante allegro. In this case, the violin played in a slow tempo at the beginning and ended in a tempo that were fast and energetic. I realized that many people who had attended the concert were singing in apprecia tion as the movement progressed to a fast tempo. The fourth piece was the Concerto in D Minor, K.466 composed by Wolfgang Amadeus Mozart in 1785 as Lim told the audience. In this piece, Aidan Short played the piano in the movement that was an allegro. The movement

Sunday, November 17, 2019

Exploring Business, v. 2.0 book Article Example | Topics and Well Written Essays - 250 words

Exploring Business, v. 2.0 book - Article Example Trade is also measured through the concepts of trade surplus and trade deficit (134). There are tremendous opportunities for a business entity to enter the global markets, such as licensing agreements, contract manufacturing and outsourcing, alliances and joint ventures, FDIs and subsidiaries (140). This provides the business to grow extensively and create a market share on the international market. However, companies must be cautious and carefully consider the global business environment which would be vital for the success of the globalization plan. Companies should be sensitive on factors such as cultural environment, language, sociability, and intercultural communication (152). Trade controls will also play a critical role in engaging in globalization. Tariffs and quotas are present in every country which protects its vital and developing local industries (167). The reduction of trade barriers, such free trade agreements, also helps strengthen the regional trading market by bolstering the import and export between the member countries (171). International business is truly a lucrative field to develop a career, and preparing for such would require early strategic planning (179). Choosing an undergraduate degree specializing of a core business concept would be a strong foundation to prosper in an international business career. Studying international politics, economics, and culture, covering the concepts discussed above, will provide indispensible tools in doing international trades and business. Lastly, is developing the know-how of communicating in foreign languages (179). Being able to communicate with clients in their mother-tongue would definitely increase the changes of successful business

Friday, November 15, 2019

Air Pollution In Beijing Environmental Sciences Essay

Air Pollution In Beijing Environmental Sciences Essay Air pollution is the substances that accumulated in the atmosphere, which will endanger human health or produce other measured effects on living matter and other materials. [1]Air pollution is mainly emitted from the exhaust of motor vehicles, the combustion of fossil fuels as well as the burning process of coal and oil. As can be seen, the production of electricity generates the most of the pollution through coal burning. Generally speaking, pollutants can be in the form of solid particles or gases. In addition, they may be natural or man-made. [2] Pollutants in the air can be classified as either primary or secondary. Usually, primary pollutants are substances directly emitted from a process by human or natural sources, such as carbon dioxide and carbon monoxide, dust, sea salt, smoke from forest fires, ash from a volcanic eruption and chemicals from human activity. (See picture1.1) Picture1.1 Sources of primary pollutants Secondary pollutants are not emitted directly, they occur when primary pollutants react with atmospheric gases to make new, hazardous substances. An important example of a secondary pollutant is ground level ozone. [3] However, some pollutants may be both primary and secondary: That is, they are both emitted directly and formed from other primary pollutants. As is addressed in an overview by World Bank of the 20 cities exposed to highest concentrations of particulate matter, which are tiny subdivisions of solid or liquid matter suspended in a gas or liquid, quite a lot of Chinese cities were mentioned, as Beijing is the sixteenth. In fact, not only the concentration of particulate matter, the overall environmental situation of Beijing is indeed a serious problem. Since the mid-1960s, industrialization took the place of agriculture and became Chinaà ¢Ã¢â€š ¬Ã¢â€ž ¢s primary economy. However, the pollution generation and resource depletion followed, which directly contributes to environmental degradation. The high density of fine particulate matter, ozone as well as SO2 and NOX is the major air problem in China. When it comes to the effects of air pollution, the damages to human health, vegetation and materials fully account for the reasons why it is important to pay attention to air pollution management. Exposure to these air pollutants has been associated with the increases of mortality and hospital admissions due to respiratory and cardiovascular disease. In fact, air quality management is not simply a euphemistic synonym for air pollution control; rather it represents a well defined process or rationale for establishing and enforcing regulations governing emissions of a wide array of pollutants from diverse urban and rural sources. Beijing, a typical representative of rapid developing cities, is an example to illustrate the measures that are applied in urban air pollution controlling and management concerned with a sustainable perspective. Conclusion and Limitation Conclusion As can be seen from this dissertation, the most serious air pollution in Beijing is the concentration of PM10, which is mainly from dust-soil, coal burning, construction, vehicle exhaust emission, waste incineration, concrete manufacturing, metal smelting industry emission, as well as urban road traffic. In addition, because Beijing is located at the downstream of Mongolia and Inner Mongolia which are the source areas of the dust storms, and therefore makes the density of PM10 more complicated. In addition to the PM10 problem, the influences caused by O3 and SO2 could not be ignored. High temperature and relative humidity conditions in summer accelerate the transformation of air pollutants, which results in high concentration of O3. While in winter, high demand of coal consumption leads to the dramatic increase of SO2 concentration. Due to the damages such as human health, vegetations and materials, caused by these air pollutants, the municipal government of Beijing starts to pay mor e attentions to this aspect. To reduce the air pollutants in Beijing, a more reasonable transportation system had been implemented already. For example, the new city planning called à ¢Ã¢â€š ¬Ã…“Two Axles, Two Corridors with Multi-centeredà ¢Ã¢â€š ¬Ã‚  was adopted by the government, which could divide the traffic flow effectively during the rush hour. This leads to the reduction of air pollutants from vehicles when they are at idle. Moreover, public transportation like bus, light rail, and subway are encouraged, the amount of such public transportation is increasing, and light rail and subway were sped up several times. When the usage of public transportation is at an increasing trend, trips by private cars are at a decreasing tendency, and then the emissions from vehicles reduced. What else, the quality of vehicle fuel was also improved, Euro 5 standard tends to be adopted around 2012 in Beijing, the content of sulfur in Euro 5 standard for gasoline and diesel is less than 10 ppm. Beijing municipal governm ent also carried out a lot of incentives on vehicle retrofit, scrappage and purchase to make the on-road vehicles cleaner and emit less air pollutants. Apart from traffic system, there is also transition in energy system. For example, government encourages the usage of renewable energy such as nuclear, solar, wind, biomass, and hydrogen, etc. Economic incentives are applied to encourage the enterprise to invest in the renewable energy. For customers, there are discounts when purchase the electricity that produced by the renewable energy. What is more, green planning is also important in controlling the air quality in Beijing, because trees can absorb air pollutants. And vegetation can also conserve the soil, which would improve the dust storm situation. Although the air pollution level is still high compared with some European countries, it is developing at a satisfied trend with these efforts from municipal government of Beijing, which means a gradual improvement of air quality every year. In the August of 2008, the average air pollution index was about 56, which was 30% lower than API 80 at the same period of last year. The PM10 concentration during the Olympics stayed at a satisfied level, and there were even 9 days, in which, the concentration of PM10 came to be lower than 50 micrograms per cubic metre, achieving the WHO air quality target. With regards to the density of O3 in this period, the mean value in the daytime came to 42 ppb, which was the lowest point during these three years. These improvements provided a sound environment for the Beijing Olympic Games. Limitation Before the 2008 Beijing Olympic Games, Beijing municipal government carried out a set of phased measures and policies such as the odd-even day vehicle operation and closure of some construction sites. There were also restrictions for the coal-burning facilities. The results of these policies were significant, which made the air quality during the Olympics even achieve the WHO air quality target instead of the WHO interim target for developing countries. However, from the perspective of author, air quality during Olympics has its particularity, and the specific measures that were applied to improve the air quality during this period have their limitations when continue after the Olympics. For example, coal is still the primary energy in China and this situation will last a very long time in future. In addition, coal burning industries could not be restricted too much, which may affect the economic growth significantly. Therefore, attentions should still be paid to the general policies or measures the author mentioned above. Developing a better city map and improving the vehicle fuel quality are necessary. The encouragement of public transportation and renewable energy can contribute to air quality. Furthermore, improving the efficiency of energy and expanding the green areas in urban area of Beijing should be advocated by government and citizens. These measures are mainly applied within Beijing, in the authorà ¢Ã¢â€š ¬Ã¢â€ž ¢s opinion it is not enough. As is propounded that the surrounding provinces Tianjin, Hebei, Shandong, and Shanxi contribute a lot of air pollution to Beijing through the activities such as rural biomass burning, which is an important contributor to fine PM concentrations. The emitted air pollutants pervade the entire region and add to the local pollution in Beijing during transport on the prevailing winds. These four provinces are also the most polluted provinces in China. [68] So in order to improve the air quality in Beijing, the measures should not only be implemented in Beijing, but also applied in the surrounding provinces. Further researches and investigations of the surrounding provinces are of consequence needed. Furthermore, the whole dissertation is based on the analysis of relative literatures, without any research activities such as questionnaire and interviews, and this may make the dissertation less realistic. To improve this situation, more research methods such as empirical study and observations should be encouraged if available in the further research. What is more, sometimes the opinions and conclusions from the authors of the relative literatures may be subjective which would influence the analysis results. As a student at the university, both the analysis ability and research ability are sometimes not skillful enough for academic work.

Tuesday, November 12, 2019

Vulnerability Of Children Contributing Factors Health And Social Care Essay

The intent of this chapter is to set up an apprehension of the province of kids in South Africa, to understand the contributing factors to their exposure – impacting their quality of life on a multi-dimensional degree, and the impact of HIV and AIDS as one of the primary subscribers to kids ‘s exposure. In visible radiation of the information provided within this chapter, the full extent of the basic demands of kids in South Africa could supply a foundation for understanding the church ‘s yesteryear successes and failures in order to advance a possible pressing consideration of new attacks. the province of kids There is an pressing call for the engagement of faith-based administrations ( FBO, like the church ) , non-governmental administrations ( NGO ) and local authoritiess to help in turn toing the demands of vulnerable kids ( Blackman, 2007 ; Musa, 2005 ; Olsen, Knight & A ; Foster, 2006 ; Stephenson, Gourley, & A ; Miles, 2004 ) . This pressing call stems is in visible radiation of the hapless quality of life for these kids, every bit good as the lending factor of the HIV and AIDS pandemic. The church and other FBO ‘s have been recognised by assorted writers and administrations in their partnership and function in community-based administrations ( CBO ) ( Hoff, 1998 ; Olson, Messinger, Sutherland & A ; Astone, 2005 ; Olson, Knight & A ; Foster, 2006 ; Unruh & A ; Sider, 2005 ) . The function of churches is widely recognised as a alteration agent whose engagement goes beyond merely the here and now. But Unruh and Sider ( 2005 ) every bit good as Mitchell ( 2001 ) argue that churches, who are already involved in community development as their attack to societal ministries, are non every bit effectual as they ought to be and name for the pressing consideration of their attacks, underlying positions and motivations. This urges the church to grok what the specific demands of orphaned and vulnerable kids are, and to see its effectivity and its positions on how these demands can be addressed. Within the recommended community development response for the church as outlined by assorted writers ( August, 1999 ; Dreyer, 2004 ; Du Toit, 2002 ; Liebenberg, 1996 ; Myers, 1999 ; Myers, 2006 and Vilanculo, 1998 ) , there is an pressing call to be needs-based that is developed through the assorted methods and rules such a response involves. It is hence indispensable to grok the general province of kids, as the causes of exposure amongst kids can merely be understood when their worlds are explained and projected. Merely within the apprehension of their exposure and lending factors, can kids ‘s demands be efficaciously met and thereby their quality of life improved. There are assorted statistical estimations and projections on the worlds of kids, refering the Numberss of orphans and vulnerable kids ( OVC ) in South Africa. Within these assorted beginnings, disagreements were identified between the different beginnings. The informations include projections with respect to HIV prevalence, orphanage, AIDS related deceases and even entire populations. These disagreements were compared and discussed within the work of Dorrington et Al. ( 2006:27 ) for the twelvemonth 2005. No existent informations on the true province of orphans and vulnerable kids ( OVC ) were found or concluded as the available statistical informations are all projections. Dorrington et Al. ( 2006:17 ) reaffirm the usage of the ASSA2003 Model, but promote comparing with other projections. Bray ( 2003:44 ) raises farther concerns sing the methods used to cipher the estimations and projections in regard of orphans and vulnerable kids ( OVC ) , but Bray is even more concerned with what one does with these projections and calls for the careful usage of such projected informations. Her concerns are based on the labelling of the kids every bit good as the intended results of intercessions and the nature thereof. No beginning could nevertheless be found that denies the estimations and projections of orphans and vulnerable kids ( OVC ) . For this ground, merely statistical informations from four important beginnings, due to their planetary engagement, leading and protagonism in this respect – ASSA2003 Model ( University of Cape Town ) , Statistics South Africa, UNAIDS and UNICEF – will be referred to in sing the regional and national informations. The beginnings used in this survey can be accepted as reliable and trusty due to the beginnings ‘ national and international activism for kids and research within this field of survey. Due to the tendency in the past ten old ages of projected figures fluctuating to an undependable extent, these projections will be handled with great cautiousness. It besides needs to be stressed that all projections and statistics provided here are estimates merely. The statistical information provided within this survey are included simply for the apprehension of the worlds kids are confronting and the part of these fortunes to the exposure of kids. Statistical beginnings from chiefly the past eight old ages ( 2001 – 2009 ) will be quoted and referred to, and all other beginnings ( older than four old ages and other than ASSA, Stats SA, UNAIDS and UNICEF ) will be weighed against these to find the liberty of their statements and statements. 2.2.1 Specifying ‘orphans ‘ and ‘vulnerable kids ‘ In order to grok the world of vulnerable kids within the context of this survey, a clear apprehension of the two footings ‘orphans ‘ and ‘vulnerable kids ‘ is needed. Skinner et al. , ( 2006:620 ) refers to â€Å" the importance of sing the state of affairs of kids orphaned by AIDS † , but emphasizes that by looking at orphans affected by AIDS merely, does non embrace the full graduated table of the world of kids, since the HIV pandemic every bit good as environing poorness â€Å" are making a context in which big Numberss of kids are † made vulnerable. It needs to be stated clearly that within the apprehension of the world of kids and intercessions to help them, it is acknowledged that HIV and AIDS are a major subscriber, but non the primary cause or subscriber to the exposure of kids. HIV and AIDS characteristic as outstanding factors lending to the exposure of kids but it can non be separated from other lending factors. Orphans Harmonizing to Skinner et Al. ( 2006:620 ) â€Å" the most recognized definition of an orphan is a kid who has lost one or both parents through decease † But this definition could besides include â€Å" loss of parents through abandonment or if the parents are unable or unwilling to supply attention † . They refer in most instances to the absent parent as being the male parent ( Skinner et al. , 2006:620 ) . Within the literature consulted, the age of the kid includes from birth and varies up to between 15 and 21, depending on the context and the degree of dependence on care-givers. Harmonizing to Skinner et al. , ( 2006:620 ) , within the orphan grouping, degrees of exposure are discerned by an apprehension of the direct environment of these kids. These environmental apprehensions are used to understand these orphans within an inexplicit categorization system, â€Å" such as the nature of their health professionals i.e. , drawn-out households, surrogate parents, community health professionals, child-headed families † and institutional attention, the degree of extra aid required, and between ‘maternal ‘ , ‘paternal ‘ and ‘double ‘ orphans ( 2006:620 ) . Assorted writers have raised their concerns with respect to stigmatisations when specifying an orphan within a group such as ‘AIDS-orphans ‘ ; or their degree of exposure within their environmental apprehension such as the term ‘OVC ‘ ( Engle, 2008:9 ; Save the Children, 2007:29 ; Skinner et al. , 2006:620 ; Smart, 2003:4 ) . Care must hence be taken with how any term associating to orphans and vulnerable kids ( OVC ) is used as they become objectified or marks for stigma and segregation which farther contributes to their exposure. Vulnerable Children Vulnerability is non an absolute province because there are grades of exposure which depend on the state of affairs of the kid. Harmonizing to Skinner et Al. ( 2006:620 ) there are â€Å" a figure of lending factors to a kid ‘s exposure † and each of these â€Å" adds to the cumulative burden that the kid carries † . For them, â€Å" the extent of the crisis and extra jobs associated with it besides affect the impact on the kid † ( 2006:620 ) . Vulnerability is a really complex construct to specify and really frequently the understanding thereof is limited to the circumstance of the kid. Harmonizing to Smart, ( 2003:4 ) â€Å" the construct of exposure is non merely restricted to persons, such as kids, but is frequently used to mention to families every bit good. † There does look to be a nexus between poorness and exposure proposing that policies and intercessions to better exposure among the hapless in general, will besides hold a positive impact on deprived orphans and vulnerable kids ( OVC ) ( Smart, 2003:4 ) . The South African Department of Social Development, defines a vulnerable kid as â€Å" a kid whose endurance, attention, protection or development may be compromised due to a peculiar status, state of affairs or circumstance and which prevents the fulfillment of his or her rights † ( 2005:5 ) . These conditions could be identified by the undermentioned standards harmonizing to Department of Social Development ( 2005:13 ) , Engle ( 2008:10 ) and Skinner et al. , ( 2006:623 ) : A kid who is below the age of 18, and meets one or more of the undermentioned standard, is made vulnerable by it as it influences their quality of life: Has a inveterate sick parent/caregiver ( regardless of whether the parent/caregiver lives in the same family as the kid ) , or Lifes in a family where in the past 12 months at least one grownup died and was sick for 3 of the 12 months before he/she died, or Lifes in a family where at least one grownup was earnestly sick for at least 3 months in the past 12 months, or Populating with really old and frail health professionals, or Lifes in a family that receives and attentions for orphans, or Lifes outside of household attention ( i.e. , lives in an establishment or on the streets ) , Is born of a teenage or individual female parent ; Is abused or ill-treated by a step-parent or relations ; Is populating with a parent or an grownup who lacks income-generating chances ; Has lost one or both parents ; Children whose endurance, well-being or development is impacted by HIV or AIDS ; â€Å" Any physical or mental disability ; or any other long-run trouble that would do it hard for the kid to work independently † Skinner et al. , ( 2006:623 ) . These indexs could include the following invariably present marks: deficient nutrition, marks of hungriness, marks of deficient slumber, â€Å" hapless hygiene or can non prosecute in personal attention and does non hold vesture or vesture is soiled or damaged ( Skinner et al. , 2006:623 ) . â€Å" Illness, either HIV or other major unwellness ; and emotional or psychological jobs † ( Skinner et al. , 2006:623 ) ; Harmonizing to them these indexs could include apathy or weakness that might demo in the kid as being unhappy, dull, being suffering or deficiency of motive, disregard of school assignment, irregular attending of school or non executing good at school, low school registration rates, high repeat rates, and/or high bead out rates ( 2006:623 ) . Low immunization and limited or no entree to wellness services, malnutrition, and a high load of disease ; â€Å" Maltreatment at emotional, physical or sexual degree ; usage of drugs ( e.g. , gum, intoxicant, coffin nails, marihuana or cleft ) and non having equal attention † ( Skinner et al. , 2006:623 ) – peculiarly love, counsel and support ; intra-household disregard when compared to other kids in the family ( 2006:623 ) . At a higher hazard than their local equals of sing baby, kid and adolescent mortality ; Family and community maltreatment and ill-treatment ( torment and force ) ; Economic and sexual development, due to miss of attention and protection It can be concluded, that even though the HIV and AIDS pandemic is apparent as a major subscriber and the presence of it will be seeable in about every facet of being vulnerable ; these every bit good as other factors lending to exposure, must be acknowledged and considered within the wider context of other kids. HIV and AIDS is non the lone subscriber to the job of orphanage and exposure. Other factors like poorness, wars, maltreatment, non-HIV related unwellnesss and natural and unnatural deceases, contribute significantly to the job of orphanage and exposure amongst kids ( Simbayi, Kleintjies, Ngomane, Tabane, Mfecane & A ; Davids, 2006:20 ) . It is therefore of import that HIV and orphan intercessions attend to the demands of all kids, instead than concentrating entirely on those kids affected by HIV/AIDS. 2.2 The SOCIAL STATe OF CHILDREN in SOUTH AFRICA South Africa is being considered as a underdeveloped state and an inspiration for the ‘African Renaissance ‘ and human-centered development. With South Africa presumable holding the universe ‘s best Fundamental law and Bill of Rights ( Dinokeng, 2009:9 ) , one would anticipate a contemplation thereof in the world of the lives of the kids of South Africa. The National image – the general province of South Africa ‘s kids The undermentioned informations are twelvemonth specific, but reflects the exposure of kids in South Africa which is the primary focal point of the inclusion of this information in this survey. In 2006, there were 18.2 million kids in South Africa and they constituted 38 % of the state ‘s population, of which 38 % were between 6 and 12 old ages, 34 % being younger than 6 old ages and 28 % were adolescents ( 13 – 17 old ages old ) ( Proudlock, Dutschke, Jamieson, Monson & A ; Smith, 2008:64 ) . The livelihood-realities of South African kids From all the kids in South Africa, in 2006 an estimated 12.3 million or 68 % of them lived in families with an income of less than R1 200 per month ( Proudlock et al. , 2008:63 ) . A farther 2.8 million or 16 % of all kids were populating in families across South Africa where kids were reported as hungry ( ‘sometimes ‘ , ‘often ‘ or ‘always ‘ ) because there was non adequate nutrient ( Proudlock et al. , 2008:63 ; Stats SA, 2006:41 ) . An estimated 10 million or 54 % of South Africa ‘s kids lived in rural countries harmonizing to research done in 2004. The Eastern Cape, KwaZulu-Natal and Limpopo states were home to approximately 74 % of all rural kids in South Africa of which Limpopo was proportionately the most rural state, where merely 12 % of kids lived in urban countries. In the Eastern Cape and KwaZulu-Natal states, there is more of an equal split between kids populating in urban and rural countries. In Gauteng there were 96 % and in the Western Cape 87 % of the kids urban-based. It is a general pattern that grownups populating in rural countries, frequently move to urban countries in hunt of work, while their kids remain in the rural countries and are cared for by the drawn-out household. There was an indicant that babies younger than one twelvemonth were more likely to be populating in urban countries than older kids, which suggests that babes born in urban countries ab initio remain with their female parents ( Proudlock et al. , 2008:87 ) . The figure of kids populating in informal lodging ( backyard homes or hovels in informal colonies ) increased from 2.3 million in 2002, to 2.6 million in 2006 and besides accounted for 12 % of all South African kids ( Proudlock et al. , 2008:86 ) . Children life in formal countries are more likely than those populating in informal or traditional homes to hold basic services on site. They are besides more likely to be closer to installations like schools, libraries, clinics and infirmaries than those populating in informal colonies or rural countries. Proudlock et Al. ( 2008:90 ) reflects on kids populating in informal colonies as being â€Å" more open to jeopardies such as hovel fires and paraffin toxic condition † . For them, â€Å" kids ‘s rights to adequate lodging agencies that they should non hold to populate in informal homes † ( 2008:86 ) . Overcrowding is related to a deficit of lodging and besides to the size of houses being built. In 2006, 5.2 million or 28 % of the entire child population lived in overcrowded families ( Proudlock et al. , 2008:90 ; Stats SA, 2006:41 ) . For Proudlock et Al. ( 2008:90 ) , â€Å" Overcrowding is a job because it can sabotage kids ‘s demands and rights † , and refer to the right to privateness, and wellness as catching diseases spread more easy in overcrowded conditions. For them, â€Å" kids in crowded families may fight to negociate infinite for their ain activities † . These kids may besides hold â€Å" less entree to basic services such as H2O and electricity † ( Proudlock et al. , 2008:90 ) . Good sanitation is critical for healthy childhood as there are a figure of negative effects for kids who are unable to entree proper lavatories. It is really hard to keep good hygiene without H2O and lavatories – kids are exposed to worms, bacterial infection which compromises nutrition. A deficiency of equal sanitation besides undermines human self-respect ( Proudlock et al. , 2008:91 ) . In 2006, merely 9.9 million, or 55 % of South Africa ‘s kids had entree to adequate lavatory installations and 11 million or 61 % of South Africa ‘s kids had entree to imbibing H2O on site ( Proudlock et al. , 2008:91 ) . In 2006, 10.6 million or 96 % of all kids of school-going age ( 7 – 17 old ages ) were go toing some signifier of school or educational installation. These figures nevertheless, are non an indicant of the regularity of kids ‘s school attending ; the quality of instruction and acquisition in schools, or about repeat and throughput rates ( Proudlock et al. , 2008:74 ; Stats SA, 2006:9 ) . A ground for concern is the figure of kids who did non go to an educational installation, as harmonizing to Proudlock et al. , ( 2008:74 ) and Stats SA, ( 2006:9 ) , in 2006 there were about 447,000 kids of school-going age that were non go toing an educational installation, of which 337,000 were kids aged 13 – 17. Every twelvemonth there are 20 000 babes stillborn and a farther 22 000 babes die before they are a month old ( 28 yearss ) , which accounted for 30 % of all child deceases in 2006 ( UNICEF, 2008:6 ) . The mortality informations for 2006 showed that the highest figure of deceases in the whole population occurred in the 0 – 4 old ages age group of which the under five twelvemonth mortality rate ( U5MR ) increased from 40 deceases per 1,000 unrecorded births in 2001 to 72 per 1,000 unrecorded births in 2005. The infant mortality rate ( IMR ) increased from 29 deceases per 1,000 unrecorded births in 2001 to 43 per 1,000 unrecorded births in 2005 ( Proudlock et al. , 2008:78 ; ) . It is estimated that one in every 17 kids dies before the age of 5 ( UNICEF, 2008:6 ) . Harmonizing to Proudlock et al. , ( 2008:80 ) the taking causes of decease in kids under five may be divided into four classs: Complications during and shortly after birth Harmonizing to them ( 2008:80 ) , â€Å" the prima causes of decease among kids younger than 15 old ages ( for 2000 to 2005 ) are related to perinatal upsets ( upsets that occur in the period of late gestation to seven yearss after birth ) † , which means that newborn kids and babies under one twelvemonth are peculiarly susceptible to diseases. Respiratory and cardiovascular upsets remain the primary cause of decease in the perinatal period and, since 2002, it is the highest specific class of decease among kids under 15 old ages. By the terminal of 2003, the perinatal mortality rate was 35.8 per 1,000 for all bringings, and 26.4 per 1,000 for all babies weighing more than 1,000 gms ( Proudlock et al. , 2008:80 ) . HIV-related unwellnesss HIV/AIDS remains the biggest menace to child endurance as the HIV- and AIDS-pandemic continues to lay waste to the wellbeing and endurance of kids ( Proudlock et al. , 2008:80 ) . Diseases straight related to poorness ( for illustration enteric infective diseases and malnutrition ) Gastrointestinal and respiratory diseases have shown a diminution in incidence since 1997, and malnutrition as a cause of decease, has halved between 2000 and 2005 ( Proudlock et al. , 2008:80 ) . Injury Unnatural causes of decease that account for injury are classified under â€Å" unspecified unnatural causes † , which makes up 7 % of child deceases in 2005 ( Proudlock et al. , 2008:80 ) . It was estimated for 2007, that for every 100,000 people, 41 were raped ( of which 40 % were kids ) . This statistic is accepted as under-estimated by UNICEF and states that â€Å" under-reporting of offense is common, particularly when it involves people from the same household or community † ( 2008:7 ) . In the bulk of offenses that happen within societal or domestic scenes, the culprits and the victims know each other – they are household or friends ( UNICEF, 2008:7 ) . HIV and AIDS regional informations South- Africa Harmonizing to Smart ( 2003:7 ) the HIV- and AIDS-pandemic can be illustrated as a sequence of three moving ridges. The first moving ridge is HIV infections, and it â€Å" is followed some old ages subsequently by the 2nd moving ridge of AIDS unwellness and decease † . This in bend, is followed by the 3rd wave â€Å" of kids being orphaned by HIV and AIDS † , with its impact at multiple degrees ( 2003:7 ) . But harmonizing to UNICEF ( 2004a:4 ) HIV and AIDS start to impact a kid early in a parent ‘s unwellness, as kids and immature people in an HIV and AIDS-affected family Begin to endure long before a parent or health professional dies, due to the effects ensuing in family income that plumb bobs, interrupted schooling and even entire fall-out, either to care for a ill parent or to gain money. The impact thereof continues through the class of the unwellness, every bit good as throughout the kid ‘s development good after the parent ‘s decease. Assorted survival schemes are pursued, such as eating less and selling assets, which are lending to and escalating the exposure of these families. For UNICEF, â€Å" Children who are deprived of the counsel and protection of their primary health professionals are more vulnerable to wellness hazards, force, development, and favoritism † ( 2004a:4 ) . Harmonizing to UNICEF ( 2004a:3 ) kids affected by HIV and AIDS are non merely affected by orphanage, but they are besides made vulnerable when they have â€Å" an sick parent, are populating in hapless families that have taken in orphans, are discriminated against because of a household member ‘s HIV position, or who have HIV themselves † . For so, HIV and AIDS â€Å" has joined a host of other factors † and includes utmost poorness, struggle, and development, which â€Å" impose extra loads on society ‘s youngest and most vulnerable members † ( 2004a:3 ) . It is believed that due to the disagreements in informations older than 2005, there was a planetary under-estimation of the impact of HIV and AIDS pandemic in South Africa, to such an extent that South Africa was non considered to be a state confronting the biggest impact of this pandemic, as compared to neighboring states like Botswana, Lesotho, Swaziland and Zimbabwe. Merely in recent literature ( from ASSA, UNAIDS, UNICEF and World Bank ) dated from 2005, it was realized that South Africa will hold the biggest impact of HIV and AIDS therefore holding the biggest load of orphans and vulnerable kids ( OVC ) due to this pandemic. In 2007, the entire South African population was 47.8 million people, of which 18.2 million where kids under the age of 17 old ages ( Proudlock et al. , 2008:82 ; UNICEF, 2008:5 ) . In the same twelvemonth, it was estimated that 5.7 million South Africans were populating with HIV, doing South Africa the largest pandemic in the universe ( UNICEF, 2008:7 – something non antecedently considered ( UNAIDS/WHO, 2007:16 ; UNICEF, 2008:7 ) . Womans, particularly those in their kid bearing old ages, bear the biggest proportion of the HIV infection and a 3rd of pregnant adult females are estimated to be HIV-positive ( UNICEF, 2008:2 ) . The HIV informations from prenatal clinics in South Africa suggest that the state ‘s pandemic might be stabilising, but there is no grounds yet of major alterations in HIV-related behavior ( UNAIDS/WHO, 2007:12 ) . By 2006, 294,000 kids under the age of 15 old ages of age were populating with HIV in South Africa ( ASSA, 2005: n.p. ; Proudlock et al. , 2008:82 ) and the bulk of them have been infected through mother-to-child transmittal and hence child prevalence among babies is mostly influenced by the HIV prevalence of pregnant adult females and the intercessions to forestall mother-to-child transmittal ( ASSA, 2005: n.p. ; Proudlock et al. , 2008:84 ) . The highest prevalence amongst these kids was in KwaZulu-Natal with 3.2 % ; Mpumalanga and the Free State with 2.6 % ; and Gauteng with 2.5 % ( ASSA, 2005: n.p ; Proudlock et al. , 2008:84 ) . The estimations from the ASSA2003 theoretical account farther suggested that an overall prevalence of 1.2 % in 2000 has doubled to 2.1 % in 2006 for kids under the age of 18 old ages ( ASSA, 2005: n.p. ; Proudlock et al. , 2008:63 ) . Harmonizing to UNICEF ( 2008:24 ) , â€Å" life anticipation has plummeted by 15 old ages, from age 65 in 1996 to age 50 in 2005 † and â€Å" 1,000 people die every twenty-four hours † as a consequence of AIDS-related illnesses.. In 2006, about 69 % of â€Å" kids and grownups with advanced HIV infection were having antiretroviral intervention ( ART ) † ( UNICEF, 2008:24 ) while still between 270 000 and 420 000 people died of AIDS related unwellnesss in 2006 ( UNAIDS/WHO, 2008:7 ) . KwaZulu-Natal had the highest figure of deceases ( 15,209 ) due to AIDS related unwellnesss, every bit good as the 2nd highest figure ( 6,378 ) of kids on ART in that twelvemonth. Gauteng had the 2nd highest figure of child deceases due to AIDS related unwellnesss, but in the same twelvemonth it had the highest figure of kids on ART ( 6,992 ) ( ASSA, 2005: n.p. ; Proudlock et al. , 2008:85 ) . Harmonizing to Proudlock et al. , ( 2008:84 ) , the HIV-pandemic has progressed at a rapid gait over the last decennary, and the necessary wellness services to turn to the demands of HIV septic kids, have non been put in topographic point. This has caused kids to non be able to entree the life-saving and desperately needed antiretroviral intervention ( ART ) . Children in the way of HIV and AIDS – orphans With a big figure of factors already mentioned that are lending to the exposure of kids, the impact of HIV and AIDS can be expected to be another large contributing factor. â€Å" In South Africa the figure of orphans has been increasing easy, and as a consequence has attracted comparatively small public attending. In old ages to come nevertheless, the figure of orphans is likely to lift quickly as AIDS mortality additions † ( Johnson & A ; Dorrington, 2001:1 ) . In 2001 they ( 2001:5 ) considered South Africa ‘s AIDS pandemic as â€Å" still in its early phases, relative to other African states † , as South Africa has yet to see the degrees of orphanage observed elsewhere in Africa. This is because â€Å" there are more people infected with HIV in South Africa than in any other African Country † , and it is hence rather possible that â€Å" the state will finally hold more orphans due to AIDS related causes, than any other state on the African continent † ( Johnson & A ; Dorrington, 2001:5 ) . Harmonizing to UNICEF ( 2008:24 ) , â€Å" of all the states affected by HIV and AIDS, South Africa has the most devastating load, as a consequence of holding the universe ‘s highest figure of HIV infected people † . Harmonizing to Proudlock et. Al ( 2008:66 ) , in 2006, there were 3.7 million sum orphans – â€Å" this is equal to 21 % of all kids in South Africa with 619 000 † , or 3 % of all orphans documented to be maternal orphans, 668 000, or 4 % of all orphans documented to be dual orphans and 2.4 million orphans, or 14 % of all orphans documented to be paternal orphans. Harmonizing to them, â€Å" the figure of paternal orphans is this high because of the higher mortality rates of work forces in South Africa, every bit good as the frequent absence of male parents in kids ‘s live † s ( Proudlock et al. , 2008:66 ) . Per state, the estimations for 2006 were as follows: KwaZulu-Natal – with 978 000 orphans. Eastern Cape – 816 000 orphans Limpopo – 481 000 orphans Gauteng – 392 000 orphans Mpumalanga – 286 000 orphans Free State – 284 000 orphans North West – 281 000 orphans Western Cape – 198 000 orphans Northern Cape – 52 000 orphans ( Proudlock et al. , 2008:66 ) There has been an addition in the figure of orphans in the past five old ages, and harmonizing to Proudlock et. Al ( 2008:66 ) there were â€Å" about 750,000 more kids populating as orphans in 2006 than in 2002 † and see this addition in visible radiation of the HIV- and AIDS-pandemic ( 2008:66 ) . Further to this, they province that â€Å" there where about 122,000 kids populating in an estimated 60,000 child-headed families across South Africa † ( 2008:68 ) . Of these, 89 % were located in the undermentioned three states: Limpopo, KwaZulu-Natal, and the Eastern Cape ( Proudlock et al. , 2008:68 ) . Annually an norm of 1.1 million babes are born, of which 300,000 were born to HIV-positive female parents and an estimated â€Å" 78,000 of these babes run the hazard of acquiring infected if nil is done to forestall mother-to-child transmittal of HIV. One-half of these kids die before they reach two old ages of age † ( UNICEF, 2008:13 ) . Orphan projections As mentioned, the HIV- and AIDS-pandemic demands to be understood in footings of a series of moving ridges Smart ( 2003:7 ) . In South Africa, the first of these moving ridges represented new HIV infections which harmonizing to Johnson and Dorrington ( 2001:5 ) peaked in â€Å" 1998 at approximately 930 000 infections per twelvemonth † . This was followed by the 2nd moving ridge of the entire figure of infections, which was estimated to top out in â€Å" 2006 at 7.7 million infections ( 2001:5 ) . The 3rd moving ridge being AIDS deceases, is expected to top out in â€Å" 2010 with approximately 800 000 † ( 2001:5 deceases per twelvemonth, which will take to the 4th moving ridge being AIDS related orphans. Johnson and Dorrington ( 2001:4 ) estimates this moving ridge â€Å" to top out at â€Å" 3.7 million maternal orphans ( kids under the age of 18 old ages ) † ( 2001:13 ) and â€Å" 4.71 million paternal orphans ( kids under the age of 18 old ages ) † in 2015, ( 2001:14 ) while the entire figure of kids holding lost one or both parents â€Å" is expected to make its highest degree in 2014, at 5.67 million † ( 2001:14 ) . Johnson and Dorrington estimates that in 2015, these orphans ( kids under the age of 18 old ages and holding lost one or both parents ) would be 33 % of the entire kid population, of which 18 % would hold lost a female parent ( maternal orphan ) and 28 % would hold lost their male parent ( paternal orphan ) and 11 % would hold lost both their parents ( dual orphans ) . They farther estimate to stay at these high degrees for an expected 15 – 20 old ages, due to the general consideration that if a kid lost one parent due to AIDS related unwellnesss, it is most likely for the other parent to besides decease of AIDS related unwellnesss, to the extent that by 2020 a sum of 40 % of all orphans would be considered dual orphans ( Johnson & A ; Dorrington, 2001:14 ) . Giese and Meintjies ( 2004:2 ) , Johnson and Dorrington ( 2001:22 ) call for these projections to be understood as merely anticipations in the absence of any major intervention intercession or behavior alterations. Johnson and Dorrington ( 2001: two ) besides states that within these projected orphan estimations, one needs to see that foremost, comparatively few orphaned kids are likely to be HIV positive, as most HIV positive orphans do non last for long plenty to represent a important proportion of the orphan population. Second, the rate of orphanage is likely to be the highest in the black African population group amongst hapless socio-economic groups ( 2001: two ) . Consequences of orphanage Harmonizing to Johnson and Dorrington ( 2001:31 ) , South Africa can anticipate to see an dismaying growing in the figure of orphaned kids over the following 15-20 old ages. The bulk of these kids will be adolescents, and will come from hapless socio-economic backgrounds. If their demands are non met, many of them will turn up as disaffected and anomic members of society. Harmonizing to them, â€Å" South Africa ‘s capacity to supply attention for these orphaned kids will therefore find the long-run societal stableness of the state † ( 2001:31 ) . There have besides been legion other surveies in the field of the societal deductions of projected orphanage and there have besides been some profound statements in this respect: â€Å" Although the figure of orphans is reeling, its effects are merely merely get downing † ( UNAIDS, 2001:19 ) . â€Å" The socio-economic impact of HIV/AIDS portends a immense human-centered catastrophe with desperate economic and societal effects † ( ILO, 2002: n.p. ) . â€Å" Turning up without school or vocational instruction, they are juvenile delinquents, possible Rebels. ‘What future do they hold, what future do we hold? ‘ â€Å" ( Hunter, 1990:683 ) â€Å" aˆÂ ¦the potency for monolithic societal dislocation and disruption in Sub-Saharan Africa † ( Hunter, 1990:681 ) The above statements and decisions made by assorted writers, need to be read in visible radiation of Bray ‘s ( 2003:3 ) call for serious and careful consideration of any literature that makes assorted premises and decisions as to the societal impact of the projected orphanage. She calls for the cautious usage of jutting figures of orphans every bit good as the possible deductions on societal and economic degrees as these anticipations, as antecedently mentioned, are mere estimations in the visible radiation of the absence of important surveies or grounds to turn out the cogency thereof. Sing Bray ‘s ( 2003:44 ) call for cautiousness when working with statistical informations associating to orphans and vulnerable kids ( OVC ) , every bit good as her concern to presume and reason to any effects and societal impact thereof ( 2003:3 ) , such projections will non be included or promoted within this survey. The statistical informations and projections included in this survey are simply to dispute perceptual experiences and methods when sing appropriate intercessions to turn to the demands of vulnerable kids. The outstanding influence of HIV and AIDS therefore far, serves to admit and understand the impact thereof on communities and to further place the pandemic as one of the biggest subscribers to the exposure of kids. It needs to be stressed that the exposure of kids is non merely caused by the HIV and AIDS pandemic or orphanage entirely. UNICEF ( 2004b:14 ) provinces that it should be noted that â€Å" the impact of HIV/AIDS every bit good as other subscribers to the exposure of kids varies well from one context to another † . Harmonizing to them, â€Å" there is no theoretical account or specific set of intercessions that can be prescribed for all communities † and for this ground, within each action or intercession, â€Å" the mix of schemes and actions will change harmonizing to locally identified demands, capacities and precedences † ( UNICEF, 2004b:14 ) . 2.3 Decision The annihilating impact of HIV and AIDS and other factors underpinned by poorness, on the kids and their households every bit good as the communities as a whole, is a really complex state of affairs with no simple solution or speedy hole. The world of the current state of affairs is complex, inter-related on all degrees of life, and cuts across all sectors of development. We are faced with an unprecedented state of affairs that requires the trust and regard of communities, coaction and committedness at all degrees of the society. This world is an even bigger felt-need of kids or as Macharia Kamau from UNICEF ( 2008:4 ) provinces: â€Å" For many kids in South Africa, life is their biggest challenge. Populating in hapless rural communities, overcrowded townships and dilapidated interior metropoliss, these kids do non hold the privilege of private medical attention, a school library brimming with books, a computing machine at place or in some cases, parents to love and protect them. What they frequently face is a childhood lost to poorness, disease, hapless societal services and broken places † ( UNICEF, 2008:4 ) . With the apprehension that â€Å" there is no formula or route map † ( FHI, 2001:2 ) , and there is no â€Å" one-size fits all † ( Engle, 2008:37 ) ; â€Å" there is a turning consensus about the wide lineations of a strategic response † ( FHI, 2001:2 ) and rules to steer intercessions to help these orphans and vulnerable kids ( OVC ) . Due to the focal point of this survey being on orphans and vulnerable kids ( OVC ) , and the awaited function of the church in the community through a catalytic-relational partnership, it is important to understand these recommended responses and rules in order to include these results in the church ‘s practice of community development, which will be discussed subsequently in this survey.