APPLIED DECISION METHODS CLASS; MOD4; Regression Models discussion Essay

APPLIED DECISION METHODS CLASS; MOD4; Regression Models discussion - Essay Example Sales, and Price vs. Sales determined. Using computer software or excel, the coefficients can be generated and measures of goodness of fit determined hence assisting in drawing the scatter diagrams. Render et al. asserts that assessing the plots (measured and calculated values of the dependent variable) and can be used to determine the quality of the model (pg. 127). For a good and apposite model, the trends should not be very dissimilar, and if the difference between measured and calculated points is huge, an ostensible trend should exist. What’s more, in the residual plot, the residual values of the dependent variable should be arbitrarily scattered around the line err=0 and the mean should be zero (normality). For the model to be statistically valid and stable, the confidence intervals to be used should be significantly small. An awkward model yields inaccurate derivative values and impractical results for even smallest extrapolations. Additionally, for an appropriate model, the errors should have a constant variance that expedites the

What are you short and long term career goals Essay

What are you short and long term career goals - Essay Example Eurasia management found the plan promising. Not long after I was offered an expatriate contract; I took the challenge because I knew that it would be another step which shall lead me towards my career goals. Moreover, when I face a challenge I always remember Haruki Murakami’s words on the topic â€Å"Running day after day, piling up the races, bit by bit I raise the bar, and by clearing each level I elevate myself. At least that’s why I’ve put in the effort day after day: to raise my own level† from his autobiography â€Å"what I talk about when I talk about running.† Together with the new executive management team, I am now an important part of the change - the change that shapes my short term goals. My objective is to contribute to this movement with a new unit within my section; a â€Å"business control unit† that will assess strategic and commercial plans with scenarios and analysis, and involve the finance department towards vital decisions. Working at the operations at Ucell will also broaden my practice in Eurasia. I aim to improve my understanding on dynamics of region’s economy and its political and social environments. I trust that the international business experience and the real world cases that will be brought to me by Warwick will help me gain insights and eventually add value to my work. The path that I am following right now, without a doubt will prepare me towards the next step - the CFO role. But in the long run, I will only be satisfied by expanding the scope of my role through encounters. I would like to experience other business areas and markets and would appreciate owning a strategic role in these areas/markets. I am confident that Warwick’s global mindset together with the extensive WBS network will help guide me towards that

Hopeless Free

Hopeless Free Will Essay The question of what it means to be human has been asked by not only famous philosophers of old, but by anyone who struggles to define what it means. Ishiguro conveys this very same question in his novel Never Let Me Go. Ishiguro demonstrates that in spite of the shared physical qualities of humans, the students undeniably have lives unprotected of human virtues like free will and a hope for change. Regardless of their forfeited human virtues and the questions of morality surrounding their existence, the students are designed for a specific purpose, to be organ donors. To be human, most would suggest one must possess a mind, heart and will. The mind of humans allow for rational thoughts, not instincts like animals. The heart allows a human to feel the consciousness of the human experience, unlike a robot or other forms of artificial intelligence. The will endows a human to make decisions or choices that have either constructive or adverse consequences. In this capacity for action, one can select â€Å"this† over â€Å"that† and â€Å"those† instead of â€Å"these†. Unfortunately, the students have no free will to choose â€Å"this† over â€Å"that† and â€Å"those† over â€Å"these† in regards to their lives and how to live it, despite possessing the human characteristics of a mind, heart and will. Their destinies were chosen for them long before air filled their human lungs. It is a life well-ordered with a specific purpose independent of their will or wishes. The inherent freedom of choice most humans have was never fully given to the students, except to choose a sex partner. Their willingness to accept, without question, the rules surrounding their lives starts at Hailsham and continues throughout the novel. For example, while at Hailsham they are told by the guardians not to leave school grounds and to stay healthy, they do not know why and never questions anyone as to why. Leona Toker and Daniel Chertoff write, â€Å"Indeed, they appear to be incapable of thinking outside of the system in general; they do not ask the basic eschatological questions typical of adolescents† (166). Ishiguro clearly demonstrates how fate is the dominant force in the lives of the students, and a life void of free will is their destiny when Miss Emily states, â€Å"your life must now run the course that’s been set for it† (Ishiguro 266). To be human means one is capable to hope and dream, to adjust and change, to love and learn. Hope promotes the belief in a good outcome related to events and circumstances in ones life. The students have the abilities to do these things but without any benefit or reward. Their sense of hope comes from falsehoods and misbeliefs. This misguided hope encourages Ruth to seek out information about Madame in hopes that Kathy and Tommy would receive a deferral. The illusive hope of the make-believe deferral program is what drives Tommy to begin drawing again, and motivates Kathy and Tommy to visit Madame. In spite of the unrewarding efforts of the students, their ability to hope is a fundamental response genetically programmed in humans. Tail Sharot writes, â€Å"A growing body of scientific evidence points to the conclusion that optimism (hope) may be hardwired by evolution into the human brain† (1). The students like all humans hope for change in their lives. Regrettably, their hopes would never get an opportunity to become reality, because the overseers of their lives never consider them human. Miss Emily emphasizes this point with the declaration, â€Å"So for a long time you were kept in the shadows, and people did their best not to think about you. And if they did, they tried to convince themselves you weren’t really like us. That you were less than human† (Ishiguro 263). Beyond the dystopian story of Never Let Me Go, a fundamental theme is apparent: free will and the certainties of hopes are absent in lives of the students. As humans our decisions are independent of nature and nurture than any animals; we are aware of our ability to think, to choose and to hope and dream. The students possesses all attributes that makes one humans except for the confidence of having a choice or hope for a future free of being considered â€Å"poor creatures†. Works Cited Ishiguro, Kazuo. Never Let Me Go. New York: Vintage Books, 2005. Print. Leona Toker, Daniel Chertoff. Reader Respone and the Recycling of Topoi in Kazua Ishiguros Never Let Me Go. Partial Answers: Journal of Literature and the History of Ideas 6. 1 (2008): 163-180. Sharot, Tali. The Optimisim Bias. Time 28 May 2011: 28. Print.

Most Appropriate Ethics System For The Accounting Profession Philosophy Essay

Most Appropriate Ethics System For The Accounting Profession Philosophy Essay I am only one, but still I am one; I cannot do everything, but still I can do something; And because I cannot do everything, I will not refuse to do the something that I can do (Brown, 2008, p. 1). The world we live in comes in diverse and multifaceted societies. The United States is considered to have violent societies in the industrialized world. One set of apprehensions has to do with crime and destructive behavior rioting, shooting or mugging. However, concerns for the moral improvement of professionals deal with different issues. Professionals, by virtue of having made it through years of schooling and supervised work, usually have average impulse control, self-discipline, self-regulation abilities, ego strength, and social skills (Rest Narvaez, 1994). The United States has a long tradition of creation of wealth through stakeholders. For more than a decade, however, the public has shown a rising sensitivity to unethical behavior due to the pursuit of power and money. Public trust in the services offered by professional accountants has declined in recent years due to occurrences of unethical behavior in the profession (Spiceland, Sepe, and Tomassini, 2004). The unethical behavior of managers is an issue that is likely to stay in the public eye for quite some time. A 1987 popular movie portrayed the dishonest dealings of people involved in securities trading based on nonpublic information. The primary character was portrayed by actor Michael Douglas, who, in a dramatic scene says, Greed is good! The connotation is that greed is an acceptable motivation and that people in business will do anything to make money, which includes engagement to unethical behavior. Accountants have significant role in the public eye. In performing their task they are asked to take certain roles. They accept at the same time the resulting obligations and moral responsibilities by accepting certain roles. Accountants can be found performing daily tasks in situations governed by a complex set of rules, principles, and practices (Riahi-Belkaoui, 2004). In performing their roles, accountants face formal or legal rules of behavior, but also moral elements created by specific situations. According to Theodore Roosevelt, To educate a person in mind and not in morals is to educate a menace to society. The societies are governed with values by which people live. The system of values is referred to as philosophy. The principles and rules people use to decide what is right or wrong are referred to as moral philosophy. Ethics is the study that is concerned with the nature of ultimate value, and the standards by which human actions can be judged right or wrong (Rainbow, 2002). Society has higher expectations ethically of professionals and, as a consequence, the law holds them to a higher standard of due care. One of the characteristics that differentiate a profession from an occupation is the code of ethics that guides the profession. It is true that ethical standards cannot be codified to cover every situation. However, if professionals desire to strive for the higher levels of ethical behavior, there needs to be a more effective understanding and application of clear and uniform standards of right and wrong. Various accounting organizations promote high standards of ethical behavior. One of which is the American Institute of Certified Public Accountants (AICPA), which is a professional organization that serves certified public accountants who work for public accounting firms or other organizations. The code of the American Institute of Certified Public Accountants (AICPA) emphasizes the obligations of the certified public accountants to serve the public interest, and their responsibility to act with integrity, objectivity, independence and in professional care. Specific responsibilities of the accounting profession are expressed in the various codes of ethics promulgated. According to Zucker (1986), the basis upon which the accounting profession was founded and continues to exist is public trust, which is the degree to which the public has confidence in the services provided by the accounting profession. There are various categories of ethical perspectives or models of ethical thinking that are applicable to accounting. Two well-known frameworks of ethical system theories are utilitarian and the deontological. Accountants can best understand these ethical views by comparing and contrasting the fundamental moral principles of each ethical theory, and determining which ethics system is most appropriate for the accounting profession. Utilitarian Ethics Utilitarianism is an ethical system that is most often attributed to philosophers such as John Stuart Mill and Jeremy Bentham. Utilitarianism is the ethical principle that considers an action to be morally right or wrong based solely on the consequences that result from performing it. The right action is the one that brings the best consequences or the greatest amount of utility. It advocated the rule and goal of the greatest happiness of the greatest number. Maximizing the happiness within the society is believed to be the most ethical thing to do. It is thus frequently considered as consequentialism since it believes that outcomes can be predicted and because it judges actions based on their outcomes. John Stuart Mill says: Utility, or the Greatest Happiness Principles, holds that actions are right in proportion as they tend to promote happiness, and wrong as they tend to produce the reverse of happiness. Happiness is intended to be pleasure, the absence of pain, and the privation of pleasure. Utilitarianism is an ethical theory of conduct where, under any given circumstances, an action is objectively right, if it will generally produce the greatest amount of happiness, taking into account all whose happiness is affected by the conduct. Under this system, the merits of an action are evaluated by considering the total benefits and the total cost created by the action for human society (Darwall, 2003). The rules ensure the greatest good for the most people and speed-up the decision-making process. The rules do not guarantee a positive outcome all the time, but generally following the rules generates positive outcomes. One of the major problems of utilitarianism is the ambiguity of the statement, The greatest good for the greatest number of people. For example, there are ten units of pleasures to be distributed to ten people. The easiest way to give them out is giving each a unit of pleasure. But suppose four people passionately love the units of pleasure and the other six do not care about the units of pleasure. Then would it make sense if two units of pleasure will be given to the four people who passionately love them, and none to the five or six people who do not care? So the problem of fairness is present, as well as the problem of how things should be distributed. Ultimately, when goods are maximize, some people get much and the others get a few or nothing at all. For example, an accountant takes a companys money for a few days and deposits it in his own account before putting it in the account of the company, thereby personally gaining the interest on the businesss money. It might be in his best interest, but in the best interest of the greater number of people. It is an unethical action since it will clearly harm more people more that it will help; the action is unjustified since it can harm others. Another example is the act of bribery, which is generally wrong. Bribery could be considered a general guideline by the utilitarian ethical system. If paying a bribe generated a contract which would keep a firm in business and people gainfully employed, a utilitarian may conclude that bribery is justified. The utilitarianism recognizes this subjection, and assumes it for the foundation of that system, the object of which is to rear the fabric of felicity by the hands of reason and of law. Ethical systems which attempt to question this way of livi ng, deal in sounds instead of sense, on impulse instead of reason, in darkness instead of light (Alexander, 2007, p. 1). Furthermore, in utilitarianism, the decision of which things should be counted as good is also dilemma. The system assumes that what people prefer is what is good, thus the good can only be judged by demand. Utilitarianism asserts that one should always act so as to produce the greatest ratio of good to evil for everyone (Tsalikis and Fritzsche, 1989). An act will be considered ethical if it produces a greater balance of good over evil in any given situation; the question then lies with whose good is trying to be promoted. Therefore, some will argue that this system supports egoism, because most likely a person will promote the good of the individual. The ultimate goal, though, was not the happiness of the individual, but the happiness of society (Rossouw, 1998). Deontological Ethics Deontological ethics is the ethics of duty and obligations. One of the most significant insinuations of deontology is that a behavior of the person can be wrong even if it results in the best possible outcome, and an act can be considered righteous even if it results in a negative outcome. According to Reindenbach, Robin, and Dawson (1991), deontologists have a duty to satisfy legitimate claims. These claims are determined by applying logic to an ethical principle, bearing in mind that one owes many diverse duties to others. Deontology is referred to as non-consequentialism, ethical formalism, or ethics of respect-for-persons (Ferrell Fraedrich, 1997). The deontology principle states that decisions should be judged on the circumstances in which they are made, rather than by their consequences. It means, specifically, ethics based on duty in spite of consequences. There are many variations of deontology. The most significant attempt to construct a deontological approach to ethics is found in Immanuel Kants Groundwork of the Metaphysics of Morals. He begins this work by observing that only a good will is unconditionally good. For Kant, it is impossible to conceive anything in the world, or even out of it, which can be taken as good without qualification, except a good will. So what about intellectual qualities such as intelligence or good judgment or qualities of character, such as perseverance or courage? Kants answer has no basis for these good qualifications. Although such qualities are considered good in many situations, they can also be used for evil purposes as well. Deontologists hold that some choices cannot be justified by their effects; no matter how morally good their consequences, some choices are morally prohibited. On deontological accounts of ethics, one cannot make certain wrongful choices, even if by doing so the number of wrongful choices will be minimized-others will be prevented from engaging in similar wrongful choices. Deontologists believe that what makes a choice right is its conformity with a moral norm. Such norms are to be simply obeyed by each moral agent; such norm-keepings are not to be maximized by each agent. In this sense, for deontologists, the right has priority over the good. If an act is not in accord with the right, it may not be undertaken, no matter the good that it might produce-this includes even a good consisting of acts in accordance with the right. Correct decisions include all choices where the voluntary actions of any one person can be harmonized in reality with the voluntary actions of every other person (Kant, 1965, p. 1). Kant explains that this idea is according to the universal law of freedom. The formality of this approach may be considered a weakness, but it is, in fact, strength; it permits for considering all possible conditions. Furthermore, it is transformation into positive law is the core of the art of legislation. Ultimately, deontology promotes a duty of making the best moral decision. Kant gives several formulas to help decide what makes-up this duty. For Kant, all practical judgments are imperatives. The qualified ones are referred to as the hypothetical imperatives and the unqualified oaths are referred to as categorical imperatives. What determines the goodness or badness is whether the decisions accomplish the goal. For example, a person is situated in the fourth floor of the building and desires to go to the cafeteria that is situated in the next building. So what can he do now? One choice is to could jump out of the window. Of course he or she could probably break a leg; such action would be imprudent. So the prudent thing to do is to take an elevator down or walk down the stairs in order to transfer to the next building to the cafeteria. The deontological theory states that people should adhere to their obligations and duties when analyzing an ethical dilemma. This means that a person will follow his obligations to another individual or society because upholding his duty is what is considered ethically correct. For instance, a deontologist will, all the time, keep his promises to a friend, as well as follow the law. A person who follows this theory will produce very sound decisions that are consistent, since they will be based on the individuals set duties (Rainbow, 2002). AICPA Code of Ethics The AICPA Code of Professional Conduct consists of two main parts: Principles and Rules. The Principles provide the framework for the rules. The Rules provide specific guidance in the performance of professional services of AICPA members. The Principles are set out in six Articles and a Preamble. The Preamble articulates the role that the Principles play. à ¢Ã¢â€š ¬Ã‚ ¦Guide members in the performance of their professional responsibilities and express the basic tenets of ethical and professional conduct. The Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage (AICPA, 2008, Preamble). Article I consist of the responsibilities of the AICPA member. It admonishes members as a group to carry out special responsibility of self governance. Article II states that the accounting profession has a duty to serve the publics interest. The public to be served consists of clients, credit grantors, governments, employers, investors, the business and financial community, and others who rely on the objectivity and integrity of certified public accountants to maintain the orderly functioning of commerce. Since the public relies on accountants, the accountant has a reciprocal obligation to be dedicated to professional excellence. Article III calls for an accountant to act with integrity. This requires the accountant to be completely honest and without deception. The honesty exhibited by a person acting with integrity can never compromise that obligation of client confidentiality. However, personal gain can never be put ahead of public interest. Persons acting with integrity will nev er be deceitful. Article II measures integrity in terms of what is right and just. Article IV specifically addresses the two traits of objectivity and independence-the hallmark of an accountant. Objectivity requires a freedom from conflicts of interest, honesty and impartiality. Independence requires freedom that may compromise objectivity. Article V sets out the standards for the services rendered as due care. Each person is expected to evaluate his or her own competence and to obtain the advice of others when necessary. Diligence means that the person will be prompt, thorough, careful and timely. Appropriate planning and supervision will be done by one who is diligent. Finally, Article VI states that each person will consider all the ethical principles when deciding to accept or reject a request for services. Last, the second section of the Code of Professional Conduct consists of a series of rules related to each of the above stated principles. The rules are very specific in thei r application. Rules are thought of as should nots. Conclusion The Code of Professional Conduct sets the standards and rules for professional accountants, regarding their moral and professional obligations toward one another, their clients, and society as a whole. Accountants must obey this code. Having canvassed the two main frameworks of ethical systems, it is not difficult to assess which of the two ethical systems is generally best for the accounting profession. On one hand, the utilitarian perspective about ethics claims that humans are supposed to take those actions that lead to the greatest balance of good consequences versus bad consequences. The utilitarian ethical system is plagued by an indirect and direct paradox. Indirectly, why follow the rules when not doing so produces better consequences? This, however, directly collapses into: do not follow the rules whenever better consequences can thereby be produced. Utilitarians will depart from the rules mistakenly, believing better consequences will result. On the other hand, the deontological perspective is about categorical imperative, moral obligation and duty. It leaves space for agents to give special concern to their friends, families and projects. It places a cap on that dutys demands. Deontological morality, therefore, avoids the overly demanding and alienating aspects of utilitarianism and accords more with conventional notions of our moral duties. The acts for a deontological system are not morally wrong. Furthermore, deontological system can account for strong, cross-cultural moral intuitions better than utilitarian system. With a comprehensive set of rules, the AICPA yearns is for its members to follow them. Almost everyone believes that the law or rules has a very important function morally. Not all accounting decisions will turnout the best results, but working towards a good decision with a good result should be goal of all accountants, as well as all people. Thus, deontological ethics is the best choice for the accounting professions, and matches-up with the AICPAs code of conduct.

Le Creuset :: essays papers

Le Creuset Concentration of Manufacturing: In comparison to the diversified nature of Le Creuset’s approach to export markets, manufacturing in the company is very much concentrated. All Le Creuset’s products are manufactured at the two production sites in France (Fresnoy-le-Grand and Cousances). What could be the reason or reasons behind such a concentration in manufacturing? One reason could be the nature of the production process at the company. It is highly specialised. The products have to meet certain standards and levels. It consists of four distinct stages (production of cast iron; casting; finishing; and enamelling). The process thus is a distinct and orderly method. In addition there is the factor of the presence and remoteness to raw materials (in this case pig iron and recycled iron). Also the production process needs appropriate specialised equipment to support the highly specialised stages of production. Beside Le Creuset’s products have the image of being traditional, made in France with experience for long consecutive years. The production has been going on in France since 1925. This therefore creates or is part of the brand image. All these factors make it difficult for the company to found other production sites for the company in its foreign markets. The company instead concentrated on a more diversified level of marketing, sales and distribution. However this does not mean that production is neglected for still great attention is focused on improving productivity in the company through an on-going investment programme targeted at re-organising and modernising the production facilities and process at Le Creuset. As a result the process has now become more cost-efficient, effective, and automated. In fact automating the casting process for example has proved to be six time more efficient than the labour-intensive method that has been replaced. Culture or the Image of Le Creuset: What does Le Creuset as a brand name suggest a vision or an image of? Above all we should at first point out that it is the very qualities of Le Creuset products that create its image and culture world-wise. Le Creuset cast iron cookware has three outstanding features by which its recognised: its high quality, its superior durability, and the brightness and depth of its colour. These three distinct characteristics guarantee a very up-market product that consumers would highly desire and aspire to buy. The name, image and culture of Le Creuset created by the properties of the company’s products are very unique.

College Essay -- essays research papers

Essay 3 College will be a major change for me; in all likelihood, it will probably be the most significant transformation I will experience. It will be a time of growth and learning. In order to adapt to these many changes I hope to mature both emotionally and spiritually. In doing so, I will influence those around me and the community as a whole. I anticipate that my life experiences will prove to be valuable to me and to those I come into contact with.   Ã‚  Ã‚  Ã‚  Ã‚  I have had many challenges to overcome thusfar. I’ve had problems with family members, with girls, with friends, but most significantly, problems with myself. I have made the wrong decisions and I have had trouble realizing what is important to me. I now know what steps I need to take in order to become a better person and to stay on the path that I have chosen. I hope to continue this pattern of emotional maturation by accomplishing my goal of academic excellence while attending Gonzaga. I have already promised myself and God that I will not participate in any activity that will lead me astray morally or academically. I am confident that the experience of living on my own will be an education in itself. My father recently retired from the military so I have moved many times. I am very good at meeting all of the challenges that entails. But it is through my work with mentally challenged adults that I have realized the importance of being happy with yourself .   Ã‚  Ã‚  Ã‚  Ã‚  Throug...

Protection of Children from Sexual Offences: Law and Its Effectiveness

PROTECTION OF CHILDREN FROM SEXUAL OFFENCES: LAW AND ITS EFFECTIVENESS *INTRODUCTION Childhood is considered to be the most crucial phase of human growth and also the most memorable one. It is much more than just the space between birth and the attainment of adulthood. It is a precious time in which children should live free from fear, safe from violence and protected from abuse and exploitation. It’s time for children to be in school and at playground, to grow strong and confident with the love and encouragement of the family and an extended community of caring adults.But what if the childhood becomes a never ending nightmare? A childhood where child refuses to go to school out of an unusual fear? A childhood where he refuses to play outside as he is scared to be surrounded by people? Just imagine a childhood when his own house, the safest place for a child turns out to be an exploitation camp by his own inmates. The entire childhood get raped! We can’t imagine of anyt hing more horrific. The stories of abuse and exploitation of children is all around us. We read about them in the papers, watch them in news and see hundreds of children being exploited as we go about our everyday lives.As per a study conducted by Ministry of women and child department, 53 percent of children in India have suffered some kind of sexual abuse in their childhood and the more shocking fact is that unlike the ordinary notion, 50 percent abusers are known to the child or in a position of trust or responsibility. *CHILD SEXUAL ABUSE DEFINED Child abuse may be emotional, mental, physical or sexual and encompasses a much wider gamut of actions . On the other hand Child sexual abuse is that which targets sexuality and/or sexual organs, involves sexual gestures, words, pictures, actions.It’s the most heinous manifestation of abuse of children as it traumatizes the child for the whole life in all ways, sexually, physically, psychologically and socially, leaving behind a scarred childhood and a disillusioned adulthood caused by the past memories. According WHO, child sexual abuse is the involvement of a child in sexual activity that he or she does not fully comprehend, is unable to give consent to or that violates the laws or social taboos of society. While releasing the Report on Child abuse in India, 2007, Women and child Development minister, Renuka Chaudhary said â€Å"child abuse is shrouded in secrecy and here is a conspiracy of silence around the entire subject†. Both the government and the NGO’S working in this field find it difficult to get the accurate data. *INDIAN CONSTITUTION, INTERNATIONAL CONVENTION AND THE LEGISLATIVE LAWS: RECOGNITION OF THE CHILD RIGHTS AND THEIR PROTECTION Looking into the details of child abuse in India, our legal framework and the relevant legislations, Indian constitution recognising the vulnerable position of children and various crimes against children that are linked to sexual abuse provides fo r their protection from such offences.Article 15 provides for special attention to children through necessary and special laws and policies that safeguard their interest. Article 23 provides protection against human trafficking and forced labour. Article 24 and 39 specifically prohibits children from engaging in hazardous employment and protection from exploitation respectively. Thus Indian constitution has provided for a framework which serves as a direction to the legislature to make child protection laws.India’s commitment to the issue is also emboldened by the fact that India is a signatory nation to the UN Convention on the Rights of Child, 1989. One important regional convention here is the SAARC convention on preventing and combating trafficking in women and children, 2002. Looking at the legislative laws the parliament of India recently passed Protection of children from sexual offences Act, 2012. The act has filled a glaring lacuna in the law. We will get into the de tails of the Act at the later stage of the essay as the law has just come into force and we are yet to see its impact.To appreciate the new act we have understand the history of child sexual abuse laws in India and their effectiveness so far. Before the above mentioned law was passed the cases of child sexual abuse were dealt under the following sections of IPC. Section 375 defines rape; section 376 provides for the punishment of rape which shall not be less than seven years but which may extend to ten years unless the women raped is his own wife and is not under twelve years of age in which case, he shall be imprisoned with a term which may extend to two years or fine or both.When the girl is less than 12 years or where the rapist is a person in authority (in a hospital, children’s home, a police station etc. ), the punishment is greater; section 377 which relates to unnatural offences. This section is generally invoked when boy children are sexually abused; section 354 whic h deals with outraging the modesty of a woman or a girl and section 509, which relates to insulting the modesty of a woman. The ordinary criminal laws are totally inadequate to protect the children from sexual abuse.IPC does not recognize the term â€Å"child sexual abuse†. Firstly section 375 restricts itself to just penile penetration. Secondly it does not treat forced sexual intercourse by a husband against the wife (above 15 years) as an offence. Thirdly there is no statutory definition of modesty. It carries a weak penalty and is a compoundable offence. Moreover it does not address outraging the modesty of a male child. Fourthly sexual offences against men are covered under section 377 which does not cover the offence adequately. The term unnatural offence in not defined.It only applies to victims penetrated by their attacker's sex act, and is not designed to criminalize sexual abuse of children . Lastly and most importantly IPC laws relating to sexual offences are not g ender neutral. This is due to an age long myth that only females are sexually abused and only males are abusers leaving the female abusers out. But the 2007 Report has given a severe blow to this long standing myth which revealed that out of total child victims, 52. 94 percent were boy children. Yes! It’s shocking. Male children are equally vulnerable and a boy being raped does exist!Besides IPC, there are other legislations also. Obscenity and pornography are dealt under the Young persons (harmful publications) Act, 1956. A young person means a person under the age of 20 years. It is an offence to sell, let, hire, distribute or publically exhibit harmful publications. Other than this under section 67 of the Information Technology Act, 2000 publication and transmission of pornography through the internet is an offence. The Juvenile Justice Act, 2000 deals primarily with children in conflict with the law and their rehabilitation.It does not provide adequately for children in n eed or identify offences against child victims * In addition to children other than those who are abused within their family by their relatives or friends or by strangers at any public place, there are three organised form of sexual abuse of children which are globally prevelant and form a major percentage of sexually abused children. And these three forms are trafficking in human, child labour and child marriage. Human Trafficking as defined in the Un is  Ã¢â‚¬Å"the recruitment, transportation, transfer, harbouring or receipt of persons by means of the threat or use of force or other forms f coercion, of abduction, of fraud, of deception, of the abuse of power or of a position of vulnerability or of the giving or receiving of payments or benefits to achieve the consent of a person having control over another person, for the purpose of exploitation. Exploitation shall include, at a minimum, the exploitation of the prostitution of others or other forms of sexual exploitation, force d labour or service, slavery or practices similar to slavery, servitude or the removal of organs. †Quoting from an article written by Havovi wadia â€Å"Among the Naths of Bihar, prostitution is a way of life.When a family doesn’t have a daughter, girls are purchased from other parts of the state and pushed into sex work so that the family can live off their earnings. † Children who work as domestic labour, or help in hotels and restaurants, are susceptible to sexual abuse at the hands of employers and customers. The Immoral Traffic (Prevention)Act protects children below the age of 16 from being used for the purposes of commercial sex. Immoral trafficking of children who generally leads to prostitution is one of the most heinous manifestations of violence against children.The US Department of State trafficking in Person report have placed India in Tier II watch list for a second consecutive year for having failed to combat human trafficking. A number of children go missing every year – some are sold by their families, some are kidnapped, others lured by the promise of a better life both for themselves and their kin. According to CRY (Child Rights and You). * 8,945 children go missing every year. * 500,000 children are estimated to be forced into the sex trade every year * Approximately 2 million child commercial sex workers are between the ages of 5 and 15 years * Approximately 3. million child commercial sex workers are between 15 and 18 years * Children form 40% of the total population of commercial sex workers * 80% of these children are found in the five metros – Delhi, Mumbai, Kolkata, Chennai and Bangalore * 71% of them are illiterate. Child marriage gives the abuser a societal passport to sexually abuse the child. Child marriage is practiced globally but it is especially prevalent in India where more than one third of all child brides live. According to UNICEF, 47% of girls are married by 18 years of age, and 18% are m arried by 15 years of age.A study conducted in  India  by International research centre for women  showed that girls married before 18 years of age are twice as likely to be beaten, slapped, or threatened by their husbands  and three times more likely to experience sexual violence. ]  Young brides often show symptoms of sexual abuse and post traumatic stress. Though the Prohibition of Child Marriage Act, 2006 makes the practice of marrying girls under the age of 18 and boys under the age  of 21 punishable but its implementation has not been very effective. We can still find minor couple tying the knot on â€Å"Akkha teej†, a summer festival believed to be auspicious for wedding.This is gross violation of law. Many in urban slum areas get their children married young to protect them from sexual abuse. Once a girl attains puberty she begins to be seen as sexually available. For some parents marriage is the only way to ensure that the girl is ‘unavailableâ€⠄¢ to others for abuse. The 2007 Report reveals the percentage of child sexual abuse is highest in work areas, which is 61. 61 percent. The Juvenile Justice Act, 2000 Section 26 (Exploitation of Juvenile or Child Employee) provides for punishment if a person procures a juvenile for hazardous employment.The Child Labour (Prohibition and Regulation Act) was enacted in 1986, to specifically address the situation of  children in labour. However, this law distinguishes between hazardous and non-hazardous forms of labour, and identifies certain processes and occupations from which children are prohibited from working. It leaves out a large range of activities that children are engaged in and are exploited and abused. The large-scale exploitation and abuse of children employed in domestic work and hotels are cases in point.The other abuse Child trafficking is one of the most heinous manifestations of violence against children. *PROTECTION OF CHILDREN FROM SEXUAL OFFENCES ACT, 2012: ITS E FFECTIVENESS AND A CRITICAL ANALYSIS Now coming to the recent legislation which has addressed the various loop holes in the existing laws to a great extent is the Protection of children from sexual offences Act, 2012 . It’s a historic law . Though India became a signatory to the UN convention on the rights of the child back in 1992 but it took India twenty long years to enact a separate law dealing with the offences against children.The Act is headway stronger than all the earlier child sexual abuse laws. The Act, on the lines of the UN convention defines a child as any person below the age of 18 years and provides protection to all the children from the offences of sexual assault, sexual harassment and pornography. These offences have been clearly defined for the first time in law. Firstly it acknowledges and engages with sexual crimes of all kinds — real/virtual; penetrative/ non- penetrative; homosexual/ heterosexual/ bestial; verbal/ physical.This is a major improv ement on the earlier situation, when child sexual abuse was clubbed with sexual abuse of adults. Secondly it acknowledges that sexual violations can be of various kinds and that in the case of children, the state must take a clear punitive stand on any kind of sexual violation. Thirdly  it is gender inclusive, accepting that the perpetrators as well as the victims may be either male or female. It is otherwise commonly assumed that sexual abuse can only be initiated by a male upon a female.Fourthly it lays down stringent punishments (up to life imprisonment) for a broad range of sexual crimes such as nonpenetrative sexual assault, sexual harassment, and the use of children for pornography. Fifthly the legislation is also marked by the introduction of special procedures to prevent the re-victimisation of children at the hands of an insensitive justice delivery system. These include measures for recording a child's evidence, for protecting his or her identity and for providing childr en with assistance and expertise from professionals in the fields of psychology, social work and so on.Sixthly for speedy trials the Act has provided for the establishment of special courts and the evidence of the child to be recorded within a period of 30 days. Also, the Special Court is to complete the trial within a period of one year, as far as possible. And lastly giving due attention to vulnerability and innocence of children the Act has put the onus of innocence on the accused. The present act is certainly welcoming and addresses the sexual offences against children effectively and efficiently. The bill has taken a comprehensive view and has broadened the sphere of child sexual abuse.That said there is one provision of the Act which has sparked controversy and that is the â€Å"age of consent†. Eighteen has been kept the age of consent and any sexual activity between consenting adolescents would be considered criminal. People from different sections of the society and those working in the field of child rights have shown their disagreement with the view taken. Since this Act criminalises any sexual activity with persons under the age of 18 years (even if it is consensual), is said that the police may misuse it to harass the young ouples or parents may use this law to control olden children sexual behaviour. Additional sessions judge Kamini Lau,of a Delhi court ,while acquitting a youth of the charges of kidnapping and raping a 17-and-a-half-year-old girl, to whom he got married and is now having a child with, called the said provision of the Act of increasing the age of consent from 16 to18 to be â€Å"regressive† and â€Å"draconian†. The remarks were made while referring to the conditions in western countries where there are adequate safeguards for protection against sexual offences. No doubt, there is an urgent need to protect children from sexual offences, harassment and pornography but at the same time it is necessary to ensure a close-in-age reprieve and a lenient view in case of close-in-relationship as adopted by various western countries where there is no exploitative coercive situation including impersonation, fraud, fear, threat and false promises. The need is to correct this behaviour and not punish† she said. Flavia Agnes in Indianexpress said that the age of consent for sexual intercourse has always been contested.In 1860, 10 years was the stipulated minimum age. But the furore caused by the death of an 11-year-old girl at the hands of her 35-year-old husband through forcible penetration led to the raising of the age of consent to 12 years in 1892. Later, during the nationalist movement, when women’s groups entered the political arena, they highlighted the adverse effects of early pregnancy upon women’s health, and demanded that the age of consent to marriage and sexual intercourse be raised to 14 years. Then, the age was raised to 15 years in 1949, and later to 16 years.Conse nsual intercourse with a girl under this age was construed as â€Å"statutory rape†. But the provision made a concession to the husband, who was permitted to have sex with his wife if she was above the age of 15. This dichotomy and confusion persists as the age of marriage under the Hindu Marriage Act and the Prohibition of child marriage act is 18 years and 21 years for a female and a male respectively. The proposed bill aims to resolve this confusion by stipulating a uniform age for marriage as well as sex, and inadvertently contributes to a puritanical notion that marriage and sex are synonymous.Ms Taparia, founder of Mumbai-based organization â€Å"Arpan† which works in the field of child sexual abuse says â€Å"We need to treat the bracket of ages 16 to 18 differently. If a child is raped, then you bring it under the judicial purview, but if it’s consensual sex between two people who are both within the age bracket 16 to 18 years, then it shouldn’t be criminalized. Puberty is coming early†¦So it’s regressive to take the age of legal sex to 18 years†. *RESPONSIBILTY OF CHILD PROTECTION Children are vulnerable sections of the society which needs care and protection for their normal growth.Children are primarily considered to be the responsibility of their family. It’s true that there is no substitute of family’s love and care and their can’t be a better place for a child to live in but what if their own house turns out to be an exploitation camp? For the formation of a protective environment at macro level and for the proper enforcement of child laws it’s the collective responsibility of the family, community, civil society and the state. India has always been on a denial mode when it comes to incest. But the truth is rather shocking!A report from RAHI, a Delhi based NGO working with child sexual abuse titled ‘Voices from the Silent Zone’, suggests that nearly three-quar ters of upper and middle class Indian women are abused by a family member — often an uncle, a cousin or an elder brother. The infamous Incest Mira Road case rocked the whole country. The girl victim said in her statement that â€Å"There were times when I had given up on life completely. When a child is in trouble, he first approaches her parents for help and protection, but who would protect me from my own father who had behaved like a beast? † Who is to look after children in such a situation?Family certainly is a stakeholder but they couldn’t and are not the only protectors. Children are â€Å"national asset† to this country and it’s the collective responsibility of the family, state, NGO’S, community and the civil society to protect them. A child that grows up protected from violence and abuse is more likely to grow up physically and mentally healthy, confident and self-respecting and less likely to abuse or exploit others. By contrast, when children are left unprotected and vulnerable to exploitation and abuse their childhood their rights are fundamentally undermined.It was pointed out in The Essentials of child protection that ensuring a protective environment is the responsibility the governments, international organisation, civil societies, families and individuals. A protected environment is one in which a child is assured of living in safety and with dignity. It is one that ensures that children are in school, laws are in place to punish those who exploit children, governments are truly committed to protection, communities are aware of the risks that children faces, civil society addresses certain â€Å"taboo† issues and monitoring is in place to identify children who are at risk of exploitation.Children will never be free from exploitation until all levels of the society from the family to the international community work together. *PRESENT LEGAL SYSTEM AND THE RIGHTS OF THE CHILDREN: COMMISSIONS, POL ICIES AND PROGRAMMES The UN convention on the rights of the child has provided for four basic rights to every child and these are survival, development, protection and participation. India is a signatory to this convention. To fulfil its commitment we have already mentioned the various legislations that have been enacted to protect the child rights.Other than that to facilitate the laws made, several policies have been enacted. The National policy for children was enacted in 1924. The National charter for children was adopted in 2003. This charter consists of the inherent rights of a child and that the state is duty bound to provide the same. Among other rights it includes protection from economic exploitation and all forms of abuse. Several Ministries and Departments of the Government of India are implementing various schemes and programmes for the benefit of children.Integrated child development service scheme is one such scheme that has taken various other governmental schemes un der its purview. Government of India has also set up the childline India foundation, an organization to provide assistance to children. It has a toll free number on which anybody can seek help in the interest of the child. An important step has been taken by the govt with the establishment of National commission for protection of child rights under the commission of the protection of child rights Act, 2005. t is an important step because the Commission's Mandate is to ensure that all Laws, Policies, Programmes, and Administrative Mechanisms are in consonance with the Child Rights perspective as enshrined in the Constitution of India and also the UN Convention on the Rights of the Child. It also provides for the establishment of state commission for the protection of child rights. It mainly aims to decentralize the commission at district and state level so that grass root problems can be addressed effectively. NEEDED REFORMS IN THE LEGISLATIVE FRAMEWORK, GROUND WORK AND OUR ATTITUDE TOWARDS CHILDREN *Governmental commitment towards child protection: The Government has got a very crucial role to play in the creation of protective environment for children by the formulation of effective policies, strong legal framework and programming and allocation of adequate resources to the programme. An exercise of budgeting conducted by Ministry of Women and child Development, revealed that the share of the union budget for children in 2006-2007 was 4. 91%, of this the share of child protection was 0. 34%. According to 2001 census, children constitute 42% of India’s population which is a huge population to look after. And with number they certainly deserve more space and attention in the annual budget. At the programmatic level, the existing mechanism for child protection in India is primarily based on several small schemes implemented by different ministries and department. The need is to centralize these schemes under a single programme which specifically addresses child protection rights. Setting up laws is not enough. Implementation has always been a problem in India.The concerned ministry must ensure that laws are being followed. *Attitude and Practices: It must be ensured that we are living in a society that does not facilitate exploitation. Such as even after strict prohibition laws we still see and read about child marriage, devdasis still exist in many parts of the country, female genital mutilation for the misunderstood religious beliefs, Myths such as sexual intercourse with children cures sexually transmitted diseases (this is rampant in Africa). society must be freed from such practices to create a child friendly environment. Open discussion including civil society and child participation: There should be open discussion about sexuality and some basic sex education must be added to the curriculum in schools. Very often children do not even realize that they are being abused. The children must be taught to break the silence and this can be done only by confidence building. The National commission for the protection of child rights has provided for state commissions. Till now 15 states have establish the commissions in their states. This should be followed in rest of the sates also.There should be further decentralization at the district and block level. The commission has also stresses on the participation of children. Children are less vulnerable to abuse when they know their rights are not to be exploited and when they know the services available to protect them. In Brazil, the street children have found in the National movement of street boys and girls, a space for participation that has permitted them to become aware of their rights and a platform to fight for their rights. Consulting children can be of immense help to policy makers and planners.In Bangladesh, to develop a national plan of action against sexual abuse and exploitation several children such as those involved in sex work were consulted. Most of the children’s recommendation were included in the National plan of 2002 a ‘child task force’ is also established as a part of monitoring and implementation of the plan. Youth parliaments both at the national and the state level should be established and this should be extended to street children also other than school going children. If not government than this can also be organized by NGO’S. let their voices be heard.It would give them a common platform to discuss their grievances and other issues. Capacity of families and communities:  All those who interact with children—parents, teachers, religious leaders alike – should observe protective child-rearing practices and have the knowledge, skills, motivation and support to recognize and respond to exploitation and abuse. As pointed out in Report 2007 parents do not speak to children about sexuality as well as physical and emotional changes that take place during their growing years. As a result of this, all forms of sexual abuse that a child faces do not get reported to anyone.It was pointed out in the Report 2007 that the girl, whose mother has not spoken to her even about a basic issue like menstruation, is unable to tell her mother about the uncle or neighbour who has made sexual advances towards her. This silence encourages the abuser so that he is emboldened to continue the abuse and to press his advantage to subject the child to more severe forms of sexual abuse. Parents should create friendly relations with their child and tell them about their sexual organs slowly. Children should be told about â€Å"safe and unsafe touch†.Parents should have an â€Å"I believe you† approach and must not blame the children for the abuse. IT’S NOT THEIR FAULT! Schools can play an important role here. Annual workshops on child protection should be conducted in schools. Every school should also have a grievance cell where child counselling can be done. M onitoring, reporting and oversight:  There should be monitoring, transparent reporting and oversight of abuses and exploitation. As per Report 2007, only 3. 4 percent of children were found to have reported to the police. Almost 12 percent told their parents where as 72. 1 percent of children kept quiet.Parents, individuals, friends and neighbour should always report the matter to the police or should at least seek help from any concerned Ngo’s. Any silence will only encourage the abuse. CONCLUSION Children while constituting 40% of our population are â€Å"national asset†. Their development, protection and safety are not only our responsibility but is essential for the country’s growth as a whole. As we said in the beginning of the essay, it’s just not the child but entire childhood gets raped. Most of children get raped even before they get to know that there is something called â€Å"rape†, â€Å"abuse†, or â€Å"sexual assault†. In fact the whole society gets raped. There cannot be anything more heinous than sexually targeting the vulnerable children who are absolutely unaware of the perverted thoughts prevailing around them. All the malpractices associated with the children should be seriously looked upon and we need to be more sensitive towards children. Protecting children is our collective responsibility. Moreover it’s high time we replace the word â€Å"vulnerable† with â€Å"empowered†. Our policies should be based on empowering the children. It’s their right to have a happy and save childhood.Legislature should make strict and effective laws. The present Protection of children from sexual offences Act, 2012 is certainly the strongest and most effective so far. The government must see that the implementation machinery is working effectively. The various NGO’S working for the child rights should keep a check on the implementation process. This is what they can do. Rep orting the matter to the police or to any concerned authority, looking after the child and breaking the wall of â€Å"silence† is our responsibility. Give the children what is theirs. All they are asking for is a happy and a safe childhood! ————————————————————————————————————– Submission by- Name: Swati Ghildiyal Course: LLB, 2nd year College: Campus law centre, Faculty of law, Delhi University. ——————————————– [ 1 ]. wcd. nic. in/childabuse. pdf [ 2 ]. ibid [ 3 ]. The Convention on the Rights of the Child, 1989 is the first legally binding international instrument to incorporate the full range of human rights— civil, cultural, economic, political and social rights. It stresses on special care and protection of children worldwide. 4 ]. http://infochangeindia. org/children/analysis/the-sounds-of-silence-child-sexual-abuse-in-india. html [ 5 ]. http://www. state. gov/documents/organization/47255. pdf [ 6 ]. http://america. cry. org/site/know_us/cry_america_and_child_rights/statistics_underprivileged_chi. html [ 7 ]. http://www. theelders. org/docs/child-marriage-factsheet. pdf [ 8 ]. http://www. unicef. org/infobycountry/india_statistics. html [ 9 ]. United States Agency for International Development, 2007, â€Å"New Insights on Preventing Child Marriage: A Global Analysis of Factors and Programs,† pg. 9 [ 10 ]. http://www. icrw. rg/child-marriage-facts-and-figures [ 11 ]. A lawyer and director of â€Å"Majlis†http://www. majlisbombay. org [ 12 ]. http://www. indianexpress. com/news/consent-and-controversy/948277/ [ 13 ]. http://www. arpan. org. in/ [ 14 ]. http://www. rahifoun dation. org/home. html [ 15 ]. http://articles. timesofindia. indiatimes. com/2009-03-21/mumbai/28047758_1_tantrik-hasmukh-rathod-girl [ 16 ]. http://www. childlineindia. org. in/pdf/Essentials-of-child-protection-Oct%2008. pdf [ 17 ]. http://wcd. nic. in/childabuse. pdf [ 18 ]. Child and the Law, by Laxmidhar chouhan, 2008 edition, page no. 48 and 53.