ACC100 – Linbarger Company Scenario Questions Answered – Ethics in Accounting

Ethics in Accounting Assignment Instructions

Effective financial reporting depends on sound ethical behavior. Financial scandals in accounting and the businesses world have resulted in legislation to ensure adequate disclosures and honesty and integrity in financial reporting. A sound economy is contingent on truthful and reliable financial reporting.

Read also Intermediate Accounting – Financial Reporting And Generally Accepted Accounting Principles

Read the following scenario and answer the questions that follow. (1-2 paragraphs per question) . Reference back to your text book for guidance on how to think through the scenario.

Linbarger Company Scenario:

Imagine you are the assistant controller in charge of general ledger accounting at Linbarger Company. Your company has a large loan from an insurance company. The loan agreement requires that the company’s cash account balance be maintained at $200,000 or more, as reported monthly. At June 30, the cash balance is $80,000. You give this update to Lisa Infante, the financial vice president. Lisa is nervous and instructs you to keep the cash receipts book open for one additional day for purposes of the June 30 report to the insurance company. Lisa says, “If we don’t get that cash balance over $200,000, we’ll default on our loan agreement. They could close us down, put us all out of our jobs!” Lisa continues, “I talked to Oconto Distributors (one of Linbarger’s largest customers) this morning. They said they sent us a check for $150,000 yesterday. We should receive it tomorrow. If we include just that one check in our cash balance, we’ll be in the clear. It’s in the mail!”

Questions:

  • What is the accounting problem that the Linbarger Company faces?
  • What are the ethical considerations in this case? Provide rationale for why these are ethical considerations.
  • What are the negative impacts that can happen if you do not follow Lisa Infante’s instructions to wait one more day to post the balance?
  • Who will be negatively impacted if you do comply? Provide a rationale for why these individuals will be impacted.
  • What is one alternative that you could pursue in this scenario? Support your recommendations with information you learned in this class.

Linbarger Company Scenario Questions Sample Answers

What is the accounting problem that the Linbarger Company faces?

Linbarger seems to be selling its product more on credit than cash. The company also has are many account receivable days, meaning that its credit account takes long to be paid than the company can bear. The company thus ends up experiencing liquidity accounting problem. The company has been unable to maintain its cash balance at the intended level. There is an issue in cash control in the company, putting it at the crossroad. The company should have tried to maintain its cash flow in a level that it is able to handle its short-term obligations. Inability to do so brings in the liquidity or cash accounting problem.

Read also Statement of Cash Flows and its Significance

What are the ethical considerations in this case? Provide rationale for why these are ethical considerations.

Good accounting requires that ledger book may be opened in the beginning of the month and closed at the end of the month. In this case, the company is considering keeping the ledger book open one day past the required time to save its self from cash availability issue. This is unethical act that goes against right accounting process. It offers the wrong picture of the actual situation. The accounts need to be closed at the right time for future reference and for proper judgment of the company’s financial health. The act shows deception in the company’s ability to handle the terms of the loan. This deception is unethical since it gives a false financial portrayal of the company to its debtors. 

Read also FIN 504 – Financial Analysis Case Study: Assessing a Company’s Future Financial Health – Adeptus Health

What are the negative impacts that can happen if you do not follow Lisa Infante’s instructions to wait one more day to post the balance?

Based on Lisa explanation, not leaving the book open for one more day will show that the company closed the month with a cash balance of $80000, which is below what is agreed upon by its lenders. It will thus be considered to have defaulted the loan terms, which may result to closure of the company. This means, there will be loss of business and jobs. On another view, not following Lisa instructions may result to assistant controller job termination, and the act is carried out by another person with ability to do it, for instance the company controller with ability to handle ledger accounts. The two possible occurrence are risky, and hence it is much easier to follow the provided instructions. 

Who will be negatively impacted if you do comply? Provide a rationale for why these individuals will be impacted.

The main individuals who are likely to be negatively impacted by complying with the provided instructions are the company’s shareholders and investors. This is because the act of leaving the accounting books open past the required date may create a loophole that will result to future accounting malpractice. These malpractices can result to fraud. The company may develop a habit of adjusting cash balances among other accounting documents to safe itself from wanting situations. By so doing, the company will be creating gaps that can be used by malicious accountants or managers to fraud its investors or to deceive them on the company’s actual financial value or financial health. This may also affect all company stakeholders in the long-run since it may result to a fraud scandal that will leave the company broke and unable to sustain all its stakeholders. To avoid all these issues, the company should maintain the discipline of closing all its books at the right dates without exceptional.

What is one alternative that you could pursue in this scenario? Support your recommendations with information you learned in this class.

The one alternative the assistance controller should have is trying to explain to Lisa on the danger the request act can create for the company. The controller should convince Lisa to allow the accounting process to go on as normal and try to talk to the insurance company on transportation hitches that made the cash balance read low than they were supposed. The insurance company should get a notice that due to delays in cheque transportation, and due to unexpected cash use, the balance will be below the agreed amount, and give assurance that that will not happen again. This will help in eliminating chances for unethical act and creating loopholes for fraud and save the company from the default consequences.  

Proposal for New Healthcare Legislation to be Presented by Political Party to United States Citizens

Final Assessment Proposal Instructions

Write a proposal for new healthcare legislation to be presented by your political party to the citizens of the United States. It will be an hour long televised presentation of where we as a nation are, where we are heading, and how your legislation will create the perfect healthcare for the American Citizens.

You must present legislation that provides for all the following provisions:

  • Access to affordable healthcare by all Americans
  • Coverage for those living below the poverty level
  • Making existing healthcare legislation financially soluble
  • Making insurance coverage portable for all Americans
  • Making the legislation budget neutral without raising or creating new taxes
  • Controlling medical costs by defining how medical professionals provide services and how Americans receive services.

Proposed Healthcare Legislation – Sample Paper

Introduction

Healthcare is one of the most integral sectors in any given society. Recently, many countries have made attempts to make it possible for their citizens to have better access to healthcare. Significant development has been to shift the focus from curative care to preventive care (Luytem et al., 2015). This has been done through investment in primary care, which ensures that there is improved policy and legislation that focus on preventive medicine. The leading areas in the provision of quality healthcare to the entire population include healthcare insurance cover, investment in the training of highly qualified medical professionals such as doctors and nurses, expansion and empowerment of the public health sector (Douthit et al., 2015).

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The most significant move in healthcare legislation in the United States was in the enactment and implementation of the Patient Protection and Affordable Care Act of 2010. The law brought about a paradigm shift in healthcare in the country. This was in the expansion of Medicaid, as well as in the enforcement of laws that mandates all insurance providers to not discriminate against people with pre-existing conditions (French et al., 2016). Since the enactment of the legislation, a signifanct people have been enrolled in Medicaid. However, the legislation has faced a number of challenges in its objective of improving the general status of healthcare in the country. This paper elaborates on the nature of the current legislation, the challenges it has faced, as well as provides legislation proposals that can be enforced to improve healthcare in the country.  

Current Healthcare Legislation

The current healthcare legislation is known as the Patient Protection and Affordable Care Act. The legislation was enacted by the congress in 2010 and signed into law by President Obama in the same year. The legislation is also referred to as Obamacare and came into force in 2014. The legislation brought about an exponential increase in health insurance coverage. This is due to many provisions that are contained in the legislation. The first of which is the requirement that the state provides health insurance exchanges. Through this, individuals are able to compare different insurance options, make applications for financial help, as well as to purchase suitable health insurance coverage. 

Read also Review of a current Scholarly Article on Current Healthcare Legislations and its Possible Effects on Healthcare System

The legislation also contains many regulations on the health insurance market. On this, the law makes it illegal for providers to deny providing coverage to people with pre-existing conditions. Additionally, the legislation provides for the increase of dependent coverage to the age of 26. The legislation has a goal of expanding Medicaid to cover up to 138 percent of the national poverty level, which requires a streamlined application for Medicaid and tax credits. The hallmark of the legislation is in the requirement of individuals to purchase insurance cover, and the cover provided takes care of a standardized list of essential health benefits (Parsons et al., 2016).

Problems with the Current Legislation

The first problem with the Patient Protection and Affordable Care Act is the fact that it has high deductibles (Fletcher, 2016). This poses a serious challenge to many people who do not qualify for national subsidies provided by the federal government. This is a challenge especially faced by older adults in rural areas, who have incomes that are beyond 400 percent of the national poverty line (Fletcher, 2016). Another problem with the law is that it provides for universal coverage for some aspects that not all people would need. Such coverage is the one that provides for maternity care, which may not be applicable to everyone that seeks insurance coverage (Arthur, 2018).

Read also How to Implement a new Healthcare Policy and Address Internal and External Threats that would Arise

As such, the insurance coverage ends up being too expensive, unnecessarily. The legislation also has a negative influence on employment. The most relevant provision in this sector is the one on the employer mandate. The legislation requires that an employer with more than 50 employees and does not provide insurance coverage to its employees to do so (Sommers, Shepard & Hempstead, 2018). This has pushed many employers to avoid surpassing the 50 employees mark. This has also led to many employers opting to employ many people on a part-time basis. Finally, another significant problem is on the requirement that pharmaceutical companies have to pay extra in fees. This has the potential of hurting their capacity, as well as accessibility for patients.

Future of healthcare if the Current Legislation is left as is

There is expected to be an increase in the cost of healthcare nationwide. This is due to a number of factors. Firstly, the pharmaceutical companies are expected to spend over $84 billion in fees, for the period covering 2013 to 2023. Although this may not hurt the pharmaceutical companies significantly, it may lead to an increase in the cost of medicines for patients. The law also provides that, from 2022, health insurance providers will be assessed 40% tax on premiums exceeding $27,500 for families and $10,200 for individuals (Elliott, 2015).

Read also Strategic Plans Employed by United Healthcare Network to Effect Healthcare Provision in the Future

As these plans apply for people in high-risk groups such as those in highly hazardous jobs, the tax would be passed to their employers. This serves as a cause for significant concern as it would raise deductibles and premiums. Another major challenge going forward, if the current legislation is not altered, is that there will be the need for many companies to restructure themselves. This is due to the complex and unworkable subsidies system. The current system provides poor deals for employees that earn less in a company, while those that earn more have better deals. This puts a company in a stressful position due to the requirements of the employer mandate.

Legislative Proposals

The first significant proposal is to make changes in the rules regulating the private market. The private market should provide coverage to people with pre-existing conditions on an individual basis. This should take into account the condition of the patient, as well as their health insurance needs. However, the private insurers should provide insurance cover to people with pre-existing conditions, unconditionally. The private insurers should also extend the dependent coverage to 28 years, contrary to the current limit of 26 years. The private insurers should give space for the old and the unemployed to be covered under the dependent category in cases where their relatives wish to register them as such. In extension, pharmaceutical companies are to be given tax waivers to enable them to operate smoothly. This would reduce their need to transfer the burden of the increased cost of medicines to patients.

Read also Implications of Health Economic Concepts for Healthcare

On women’s health, there should be a review of the standardized essential healthcare benefit. In this regard, there should be an evaluation of an individual patient’s situation on a case to case basis. Classification of such needs as maternity care as an essential health benefit is to be removed. This is to allow women to get cover that reflects their current needs. This is essential in curbing excessive increases in the cost of insurance cover on individuals. Ensure that abortion services are adequately covered as a single item that requires prioritization. This is to prevent any attempts by some providers to leave it out from coverage in individual schemes, as the issue of coverage of abortion services has come under attack severally (Salganicoff et al., 2016).

The new legislation will focus on the lowering of tax demands to allow for large-scale employers to flourish. Large-scale employers to be expected to provide insurance cover for all their employees. The coverage, however, to be carried out in a manner that allows both the employer and the employee to agree on how each is to contribute to the coverage of the employee. Tax penalties are to be initiated on the party that fails to play their part in coming up with individualized agreements. The income threshold for the cost of health insurance covers deductions to be lowered from the current 10 percent to 5 percent.

To ensure that every citizen acquires insurance services, all the citizens need to ensure that they have a valid health insurance cover. Penalties are to be applied to citizens that fail to obtain insurance during the sign-up period. The penalties are to be standardized to cover all individuals that fail to obtain insurance. Households should be made to pay about 3 percent of household income as a fine for failure to sign-up for insurance cover. Waiting period penalties should be applied for individuals who take a break in health insurance coverage. This is to ensure that individuals who opt out of a group policy do so after their individual plans have been finalized.

Read also How Business Today Attempt to Control their Health Insurance Costs while Still Using Benefit Packages as Recruitment and Retention Tools

Several changes are to be made on provisions regarding premium subsidies for individuals. The Fines for erroneous claims of tax credits on premium plans to be increased to 30 percent. The income eligibility for tax credits for individuals to be calculated from 0 percent of the Federal Poverty Line (FPL) to 400 percent of the Federal Poverty Line. This would ensure that more individuals qualify for tax credits, and, therefore, serve as an added motivation to seek individual health insurance covers (Ali et al., 2016). This would also help in increasing enrolment in health insurance cover countrywide. The required personal contribution is to be reduced for younger persons and increased for older individuals at the same income levels.  This is to apply for persons at 200 percent FPL and above. This would help to harmonize insurance coverage to reflect the health needs of each individual based on their vulnerability.

Read also Health Insurance Benefits Impact Organization’s Business Results and Employee Wellbeing

Under a program referred to as the block grant benefits, each individual state should come up with a list of covered benefits that are applicable to its religion. This is to ensure that each state caters to the unique needs of its population. This would help to ensure that patients have coverage for a number of issues as a block, and prevent the disintegration of related services into individualized components. This would also make it flexible for insurance companies to provide robust insurance services that target gender-related services, age-related services, as well as those based on the sexual orientation of individuals. In this requirement, the requirement to not prohibit coverage to persons with pre-existing conditions applies.

States are to be allowed to extend the benefits of block grant benefits to cover the needs of high-risk categories. For the purposes of this legislation, high-risk categories are the sick individuals without well and able relatives who can offset their medical bills. It also includes street families, the older adults that have been abandoned by their families, as well as underage children who are without parents. This provision would help to provide coverage to these vulnerable groups who would find it difficult to access healthcare services without an insurance cover. Each state would enter into agreements with the Federal government on how to share the costs that arise from this provision.

Summary

The current legislation, the Patient Protection and Affordable Care Act (2010), has made significant strides in elevating the status of healthcare in the country. The legislation has made it mandatory for every individual to acquire health insurance services. This is an essential provision in the healthcare sector as it has ensured that every individual takes charge of their health. This has led to increased commitment to healthy living by individuals, as well as in the uptake of health insurance solutions in the country. The act also provides for people with pre-existing conditions to receive insurance coverage from private providers without any discrimination. This has made it possible for these sets of people to have increased access to services that they could not afford before.

Read also The Patient Protection and Affordable Care Act (PPACA) And How It has Impacted American Government and Society

The law ensures that individuals are made to sign-up to insurance cover to avoid facing the hefty penalties associated with non-adherence to these requirements. In cases of companies that employ more than 50 employees, the companies are required to provide insurance services to their employees. This provision is referred to as the employer mandate. Although the Patient Protection and Affordable Care Act (2010) is elaborate and expansive enough, it has a few problems that make it impossible to attain the intended efficiency in the provision of affordable healthcare. The employer mandate is a significant hindrance to many companies as it overstretches the resources of these companies. Many companies are forced to restructure their employee numbers, as well as their salaries. The increased cost incurred by pharmaceutical companies is expected to be transferred to patients in the future. This would significantly increase the cost of healthcare. The deductibles are also complex, as much as they are high. This makes insurance coverage to be unaffordable to many people. The proposed legislation would be able to take care of these deficiencies in the current health policy. The new policy seeks to modify the existing employer mandate and provide for employees and their employers to agree on how the employee’s insurance cover would be acquired and services. The proposed legislation also seeks to provide tax waivers to pharmaceutical companies and help to reduce the cost of medicines. The block grant benefits would allow states to have individualized health plans, which would be flexible for patients and providers. The regulation on the capping of premium subsidies for individuals, as well as on tax credits applied for premium plans ensures that there is better access for healthcare and at a more affordable price.

How to Implement a new Healthcare Policy and Address Internal and External Threats that would Arise

A healthcare policy is an important element in the running of the healthcare of the country. Many areas that are concerned with the provision of quality healthcare need to be addressed in order for the healthcare system to be successful. This makes it vital for thorough research to be conducted on the dynamics that surround the healthcare landscape before any policy is laid down. For example, the roll-out of Obamacare health policy followed many months of research and planning. This is because it had to take care of issues such as health insurance coverage. Since its implementation, many successes have been realized. This is in regards to the expansion of Medicaid, increased focus on preventive cure, and in the increase in the coverage of people with pre-existing conditions. This paper elaborates on how I would implement a new healthcare policy, and how I would address any internal and external threats that would arise from the new policy.

Read also The Role of the Executive in Healthcare Policy

One of the tools that I would employ in implementing a new healthcare policy would be the building of capacity among different stakeholders. This would include educating the public on the new legislation on health, as well as in what the new policy entails (Chambers, Feero, & Khoury, 2016). This is integral in helping the public to understand the policy and be able to provide the necessary feedback that could be used to improve the policy. Another element in this area is in the enhanced training of healthcare providers, such as nurses and doctors, who are the primary providers of healthcare to patients. The providers of insurance services would also be notified and educated on their new roles in the new system. This would be important in making access to healthcare services a more smooth process.

Read also Review of a current Scholarly Article on Current Healthcare Legislations and its Possible Effects on Healthcare System

I would also ensure that there are adequate physical and support requirements to support the implementation of the new healthcare policy. This includes such things as hospitals, access roads, adequate providers of health insurance cover, and public health officers. Hospitals and healthcare centers need to be easily accessible for people to access healthcare more efficiently. Long distances have been found to be a significant hindrance to people intending to seek medical attention (Mji et al., 2017). People in rural areas are the most affected in this aspect. Availability of adequate insurance providers, doctors, nurses, and public health officers, makes it possible to realize the goals of new healthcare policy.

Read also Analyzing Healthcare Policies – Obamacare

A new healthcare system is bound to experience a number of internal and external threats. These are areas that need to be recognized early enough for them to be adequately handled. In the case of the new legislation, I would take a keen examination of the policy in order to identify the internal threats that could arise. Some common threats in this area involve having some weaknesses in the manner in which insurance coverage should be carried out. This can be addressed by streamlining the healthcare needs of the people with the available insurance services. External threats in this area would mostly come in the form of political opposition. I would address this by engaging in talks to ensure that all the points of contention are understood and addressed. In conclusion, it is clear that healthcare policy is an essential element in the success of healthcare in a country. In implementing a new policy, I would ensure that all stakeholders are well-informed and enabled to participate fully. I would also be proactive in handy any internal and external threats that could arise in the implementation of the policy. These factors would improve the chances of the implementation process being successful.

Case Review : Mercury Recovery Facility Creates Federal Clean-Up Site

Reduction in environmental waste is one of the major concerns in the current age. Many manufacturing companies have been blamed for the creation of non-biodegradable waste, which ends up polluting the environment. In some cases, some companies have been formed to take care of many of these wastes. However, the majority of these companies that reclaim waste products have vested interests. This includes the need to recycle these products as a way of making money out of them (Golev & Corder, 2017). In this case, these waste reclamation sites have ended up being even bigger sources of environmental pollution in themselves. This paper reviews a case in which the Mercury Refining Company (MERECO) engaged in the reclamation of mercury-containing wastes, as well as highlighting the environmental and financial impact of this move.

Read also Hazardous Waste Discussion Questions

The case provided indicates that the Mercury Refining Company (MERECO) in New York began taking in mercury-containing wastes in 1955. According to the case study, this includes such waste as used batteries, dental amalgams, and thermometers, among others. Once the company had received these wastes, they refined the mercury and then resold it in various forms in the market. The site is referred to as a commercial hazardous waste area because most of the waste found there was acquired from outside the firm. The firm used the retort method in reclaiming mercury from waste, a method that involves heating and the prevention of the mercury vapor from escaping (Guianas & Vieira, 2016).

Read also Case Study: Electroplater Who Claims He Has No Hazardous Waste

The article also points out that the company engaged in the disposal of mercury-contaminated waste into a river’s tributary. This meant that the water in the river was rendered dangerous for use by humans and animals. Additionally, this was worsened by a fire incident at the facility in 1981. The water used to put out the fire washed most of the mercury-contaminated waste into the river and the nearby environment. This led to the classification of the firm’s location as a highly contaminated area. The company stopped reclamation of mercury-containing waste in 1998. Nevertheless, a study by the United States Environmental Protection Agency (USEPA) in 1999 concluded that the firm and the area it occupied required a cleanup. This study by USEPA and the eventual cleanup cost approximately $11,500,000. This amount notwithstanding, residual mercury continues to leach into the nearby river.

Read also Plan For Cutting Down Recurrent Hazardous Waste

Another case that is similar to the one above is one of an electroplater who claimed that he had no hazardous waste in his firm. However, when an inspector visited the firm, he found several containers containing old paint scattered throughout the building. The electroplater claimed that all the chemicals in the containers still had some purpose. This was against the findings of the inspector, which found that the paint was no longer useful. It emerged that the owner of this plant was avoiding the enormous costs associated with proper waste disposal. USEPA used about $2 million in the demolition of the structure and the cleanup of the site.

Read also Hazards And Hazardous Wastes Assessment And Mitigation – University Of Podunk Case Study

From the above elaboration, it is clear that hazardous waste still finds its way into the environment in various ways. Although the Mercury Refining Company (MERECO) had good intentions in engaging in the reclamation of mercury from mercury-containing waste, it ended up being a significant polluter of the environment. The case of the electroplater also shows that some individuals and companies can willingly engage in pollution of the environment by ignoring proper disposal of waste. From the two cases, it is clear that the cleanup of areas containing hazardous waste is very costly.

Effects of Company Changes on it Financial Statement

Identify something you want to change in the company and identify and explain the impact of the change

XX Ltd is a food production company that concentrates on making different types of cereals. The company sells its products to different retail stores in the surrounding, as well as wholesale shops. It also target different food products retail shops in town. The company recently expanded its production unit ready to produce more. It thus needed to change its selling strategies to increase the volumes of sales. Consequently, the company manager organized a meeting with the sales department, where he announced the new plan to extend the credit payment period from 30 days to 45 days. This is intended to attract more customers willing to buy the company products on credit. The company also instructed the sales and marketing group to extend its market to the neighboring towns, so as to expand the company market shares and to attract even more customers.

Read also Egyptian Food Company ( BiscoMisr ) Financial Statement Analysis

The change is likely to attract more customers purchasing. The company will thus make more sales and increase its account receivables. The company’s cash account will reduce compared to cash receivable accounts especially in the first months of time extension. However, it may balance later if all customers will remain committed to their debt payment period. The company may have to struggle with its accounts payables, especially if the payable period is less than the receivable period. This is highly likely to affect the company’s cash flows, as it focuses on paying for its short-term obligation with little obtained from customers willing to pay earlier.

Read also Major Disclosure And Conceptual Objectives Of Consolidated Financial Statements

The company is also likely to experience a rise in number of bad debts. This especially due to expansion of the market where the company is going to deal with new customers, whose loyalty and commitment has not been tested before. This will increase in the company expenses as it tries to use its inflows to handle expenses related to bad debt. The situation will reduce the company net income of the company due to increased expenses and reduce revenue in the income statement. It will also reduce the amount of net receivable in the balance sheet, resulting to a decline in the current assets. Further increase in bad debt is likely to reduce the company’s ability to handle its short-term expenses which are handled by current assets.

Identify a financial report related to your proposed change and explain how your use of this report will influence your decision-making.

The presented proposal is likely to affect the company cash flow. Increase in the days of credit payment will increase the amount in account receivable, while decreasing liquid cash. This may affect the company’s cash related operations in the first two months of its implementation. In addition, the move may increase bad debts, which will generally increase bad debt expenses or liabilities, reducing net receivables eventually reducing net cash flow in a cash flow statement ((Stickeny, Well, Schipper and Francis, 1 p.190). The move will also impact the balance sheet where net receivables are listed as current assets. Reduction of current assets means that the company current ratio used to test the company liquidity will also going down, putting the company into a risk of being unable to handle its expenses.  The unfolding events will also impact the company revenue listed in the income statement, resulting to a decline in net income.

Read also Intermediate Accounting – Financial Reporting And Generally Accepted Accounting Principles

The report will clearly how the current change is likely to impact the company finances and financial health. The use of the report will assist in directing me on financial challenges the company is likely to face and the financial risk associated with them. With this information, I will be able to assess the risk, and measure how much the company can accommodate in terms of risk. For instance, extending the market with new credit provision will increase the list of defaulters from the new market. Thus, the company will decide to extend credit days to known customers and enter into the new market normally, by encouraging cash sales maybe at a small discount. The credit measure can be extended after the product is accepted in the market, and after winning customer’s loyalty.   

Identify how information or processes not directly related to accounting will be impacted by the proposed change.

The proposal changes will affect operation efficiency of the company. The company efficiency is measured based on the amount of time needed to pay or claim its debts. Thus, change of credit payment will affect company debts payment and hence its level of efficiency in terms of securing raw materials due to delayed payment of suppliers among other things. The change is also likely to affect the company’s sales and marketing process. The company sales and marketing department will have to focus on approaching new customers with new offer to increase sales and also focusing on old customers to encourage them to take advantages of new offers to purchase more. The change is also likely to increase the demand of goods and hence forcing the production department to increase on the amount produced on daily basis. This will also create a need to increase on the supply transportation, and hence need to change the delivery schedules and increase in number of trips for customers purchasing more than before.

Role of Salvation in Religion For Individual and Community

Prompt – What role does salvation play in religion, both for the individual and the whole community? Give an example of how an individual can perceive salvation and explain the ways he/she follows in order to attain it.

Salvation in Religion

Religion is a complex system that describes designated norms, morals, behaviors, worldviews, ethics, and religious texts that relate and link people to spiritual and supernatural elements. Many different religions exist today in different communities and societies. The most prominent religions in the world today are Islam and Christianity. There are many shared principles in the various religious belief systems. These include such aspects as the need for followers of the religion to be initiated into it, the presence of shared doctrine for the specific religion, and a shared purpose. This paper elaborates on the concept of salvation in religion and its importance, as well as how an individual follows through to achieve the targets of the given religion they have received salvation in.

Read also Religion in the American Society And The World

Salvation can be defined as the willful acceptance of a given religion and a desire to follow its teachings. In Christianity, for example, salvation is used to mean the acceptance to follow the teachings of Jesus Christ, as well as the denunciation of sinful behavior and ways of life. Considering that the belief in hell in Christianity is very central, the concept of salvation is used to mean that a person gets saved from going to hell if they accept Jesus Christ into their lives. With this understanding, it is clear that salvation carries significant meaning for Christians as well as Christianity as a religion.

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Salvation carries several significant meanings for those who receive salvation into a given religion. For the purposes of this paper, Christianity will be used as the model religion. Salvation gives an individual a purpose that they can work on. For example, religion gives the saved person a new set of ideals that they should uphold. This includes the objective of intending to go out and spread the teachings of Christianity to others (Pastoor). This could serve as a new sense of meaning and purpose. The religion can also serve as a positive force to the individual, and, therefore, help them abandon such negative practices as the use of drugs.

Read also Role of Religion in Society – A Comparison of Marx, Weber, and Durkheim Religion Theories

The concept of salvation also has a great of significance to the community. The community can use it as a means to impart positive behavior on the youth (Livingstone). This could help to reduce the burden of addiction to drugs on the youth, which could benefit the community at large. It could also help in uniting the community when every member pulls in the same direction as far as religious belief is concerned.

Read also Reflection Essay – Elements of Religion

In Christianity, an individual perceives salvation as a way through which they can get to heaven, and, therefore, avoid hell. An individual is required to follow the Bible steadfastly to attain this goal. This includes a daily and consistent reading of the Bible, carrying out missionary work, as well as avoiding actions that could be perceived to be sinful (Livingstone). Additionally, persistent prayer and belief in the Christian God are required in order to achieve this target.

Read also Elements of Religion – Christianity And Rastafarianism

The goal is ultimately achieved through the belief in Jesus, and, thus, each individual focuses on putting the teachings of Jesus at the center of their lives. In conclusion, it is clear that the concept of salvation is very rife in most religions. In Christianity, salvation means the avoidance of sin, which can lead someone to heal, as well as the acceptance of Jesus Christ and his teachings. Through this, an individual can achieve the goal of getting to heaven as taught in Christianity. Salvation has significance in the community as it can be used to liberate such groups as drug addicts.

Compare Tang Empress Wu Zetian (Chinese Culture) with the Pharaoh Cleopatra (Egypt Culture)

Leadership is a broad concept that traverses many cultures and territories. It has been variously practiced throughout human history by different individuals and political systems. To understand the concept of leadership better, and its evolution over time, it is imperative to study its application in different cultures and at different times. This paper elaborates on the leadership dynasties of two women; Tang Empress Wu Zetian and Pharaoh Cleopatra of Egypt. Wu Zetian lived between 17 February 624 and 16 December 705. Cleopatra, on the other hand, lived between 69 BC and 30 BC. Wu Zetian ruled Tang from 27 December 683 until 16 October 690. Pharaoh Cleopatra ruled Egypt 51 BC to 12 August 30 BC. Wu Zetian came into power after his husband, Emperor Zaodong, got a debilitating stroke. Cleopatra came into power after the death of Ptolemy XII.

Read also Comparative Essay – Empress Wu Zetian of China and Pharaoh Hatshepsut of Egypt

In their leadership capacities, the two ladies had a number of similarities in how they impacted their territories. The first obvious similarity is in the manner in which both tried to strengthen their culture’s religious and traditional beliefs. Empress Wu Zetian provided relentless support to Taoism and Buddhism in her territory (Peterson, 2016). This included the construction of numerous centers for the practice of the traditional beliefs, as well as providing support to the various leaders that spearheaded these traditions. This meant that the citizens in her territory could freely and confidently observe their traditional beliefs. Cleopatra supported the ancient Egyptian religion in a number of ways. In her first act as the leader of Egypt, she traveled to Hermonthis to install a sacred Buchis bull, an essential part, and parcel of the ancient Egyptian religion (Weigall, 2016). The second similarity between the two leaders in the fact that both came into power after the death or incapacitation of their loved ones. Wu Zetian rose to power after her husband had experienced a debilitating stroke, one he never recovered from. Cleopatra rose to power after the death of her father, Ptolemy XII. They both got an opportunity through which they could easily exert their influence because they had been in the inner circle of power and influence.

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The two rulers have a number of notable differences between them that highlight the differences between their leadership, as well as their territories. One of these differences can be seen as far as their armies were concerned. The military under Wu Zetian had two major classes, the eastern and the western. The two armies were professionally run by generals who had remarkable experience in wars (Graff, 2017). These armies employed the use of catapults and chariots in the various wars that they were engaged in. The military also employed a number of tactics such as spying and assassination to enable them to expand their territory. On the other hand, Cleopatra had an army that was composed mainly of Greek settlers. These soldiers were periodically rewarded with land and accolades that made them feel highly valued. Some of the members of the army were also hired from outside territories and remunerated accordingly. This model is in stark contrast to that of Wu Zetian’s military that was made of Chinese soldiers entirely. Another significant difference is in the manner in which the reigns of both leaders ended. Wu Zetian was forced to relinquish power to Li Xian after a long illness, which rendered her ineffective and reduced her power. Cleopatra was ousted out of power by Octavian through war.

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The two leaders are also associated with major cultural differences that defined their eras. One of these has to do with the kind of art and constructions that they made. The architectural designs and the buildings made greatly defined their reigns. The Wu Zetian era is defined by expansive buildings that were made using big wooden beams. These wooden beams provided the necessary structural strength to buildings and ensured that they could be used for government and other purposes. Most of the walls of buildings and fencing were done using rammed earth soil. Some of them were made using hard and burned clay. During Cleopatra’s reign in Egypt, however, most buildings were painted using the soil of different colors. The construction of pyramids during her reign also made a huge mark on her reign. The second cultural difference between the two leaders has to do with the religious and traditional beliefs of the people. The expansion of Taoism and Confucianism during the Wu Zetian era laid the foundations for the kind status the two world thoughts enjoy today in China. Confucius teachings influenced the manner in which the government was run. In Egypt, however, there was no formal religious or thought that was followed.

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There were a number of beliefs followed, including the teachings of the ancient Egyptian religion. In conclusion, it is clear that Wu Zetian and Cleopatra were strong women who discharged their duties admirably. The two leaders gave the security of their people and their territories an outstanding priority. They had well prepared and equipped armies that protected the territories and helped in conquering of others. The two leaders sought to enhance factors that brought unity in the population. They did this by promoting cultural aspects such as Confucianism, Taoism, and traditional Egyptian beliefs. There were many differences in their leadership; for example, in the manner in which constructions were done. Generally, we see a presentation of two strong women that had a vision for their people.

Expository Essay – Electronic Communication Media : Internet, Intranet, Extranet

Communication is an important part of human interactions. This explains why many organizations have fully-fledged departments that solely take care of the communication aspects of the entire organization. Technological advancements have evolved the communication strategies employed by organizations. It is possible to find a single company making use of a myriad of communication strategies depending on the needs and how fast the information is required to be conveyed. The use of email services and other electronic media in the office is widespread today. This paper elaborates on such electronic media as the internet, intranet, and extranet. It also highlights on the protocols that govern each of them for effective application.

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The internet is one of the most significant technological inventions ever made as far as communication is concerned. It makes it possible for millions of people to communicate from different parts of the world. The internet uses the Transmission Control Protocol/Internet Protocol, or the TCP/IP. These are a set of protocols that dictates how the communication channel between different sets of distant computers are to communicate. The protocol provides end-to-end connectivity, which states how information is to be packaged, transmitted, and received at the intended destination. Other technological evolutions have resulted from the development of the internet and the large-scale fashion in which it can be applied. There is no argument that the intranet and extranet are the products of the internet.

Read also Communications and Media – Internet

The intranet has been extensively adopted by many organizations. This has been done in different forms and varieties. The intranet is developed using the World Wide Web and is meant to serve as a private network. It is a network that provides restricted communication or local communication services (Fink, 2015). The protocols that guide the intranet are the HyperText Transfer Protocol (HTPP) and the Transmission Control Protocol/Internet Protocol. The private network of this nature is commonly used to provide restricted access to an organization’s workers only. The computers within the organization run interconnected applications that provide synced information to all workers. The integrity of the communication system is fully secured by the use of a firewall. This system makes it cheap to share information and allows the company to save on a lot of money that would be used in other communication strategies.

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Extranet, on the other hand, can be viewed as an extended form of the intranet that gives controlled access to outside partners of an organization (Barnier et al., 2016). The basic structure of the extranet is that of the intranet. However, extranet allows others that are outside the organization to access the company’s intranet networking services. These outsiders could be customers, suppliers, and vendors, among others. In this kind of relationship, the network allows for a closer relationship between an organization and those that provide necessary outside services to the company. In addition to all the benefits of an intranet network, the extranet can be of special importance for a company that has extensively traveling workforce. The protocols that the extranet runs on are the same as that of an intranet system. In conclusion, it is clear that electronic communication media has gained much traction and application today. The internet forms the foundation of most communication strategies in many organizations. The internet can be used in a variety of ways and provides both distant and near communication. The intranet is used within an organization, while extranet can be extended to outside partners of an organization.

Relationships in Kite Runner Novel

The novel Kite Runner is a storyline set against the backdrop of tumultuous events following the decline of Afghanistan’s monarchy under the Soviet Military intention. It also gives a detailed ordeal of the migration of refugees and Taliban to Pakistan and U.S. The main characters are Amir, Hassan and Baba, who take the center stage and play dignified roles in the novel. The narrator of the story is Amir. He is a Sunni Muslim and the main protagonist in the novel. He undergoes a traumatic childhood experience in Afghanistan and strives hard to establish his true identity despite his devastating childhood encounters. Amir and Hassan spend their childhood days playing kite fight in the hitherto peaceful city of Kabul. Nevertheless, Hassan is a successful ‘kite runner’ for Amir. The novel creatively uses lots of stylistic devices to describe circumstances. Symbolism is one of them. Its prominence in the book implies that there is much to learn from it. As events unfold, the occurrence of various events seems to have been prophesied. For example, the kites in the book forecast about anticipated fate. On the other hand, the slingshot represents the two generations; both childhoods of Amir and Hassan in which Hassan and Sohrab use slingshots to stop Assef. The striking, conspicuous and most prominent theme brought out in ‘Kite Runner’ is relationships. This essay illustrates how characters in the novel handle relationships, how they relate to each other, their perceptions as well as how significant relationships are to the society and the nation at large. As a matter of fact, relationships are crucial for the growth and development of a community as well as a country. Nevertheless, the essay navigates into three arguments including parent-child relationships, family unity, and communication.

Parent-child Relationship

The manner of nurturing children has a lot to say about the kind of parental love shown to them. Ideally, parent-child relationships are crucial in child development. Nurturing a child especially during the early development stages helps instill morals and behaviors in the kid and most importantly inculcates character in him. In the novel, Amir undergoes bitter childhood upbringing, and though his father loves both Amir and Hassan, he disregards Amir by considering him weak and lacking the courage (Noor and Khaled 78).Amir craves for his father’s affection but with little success. Though his father claims to love him, he favors Hassan. Consequently, this is evident in the instance in which Baba undertook an expensive adventure by paying for Hassan’s plastic surgery in a bid to repair his lip. Baba fails to encourage Amir and does not hang out around with him most of the time due to his busy business schedules. Furthermore, he does not motivate Amir in his writing career and shows less concern about him. Amir feels this rift and longs for his father’s affection. However, Amir finds a kinder figure in Rahim Khan who is Baba’s closest friend. Rahim loves Amir and supports his nature and his talent as a writer. Amir chooses to be inactive and not to confront bullies and aggressors even when he has the chance to. Consequently, his choice of inaction leads to a chain of guilt, lies, betrayal and ‘cowardice’ as Baba refers it (Noor and Khaled 78). However, the primary cause of deception is due to the strained relationship between Baba and Amir especially during his childhood. Betrayal is considered abominable and is cyclical in the novel. In most of the sceneries, Amir makes frantic effort to deal with the guilt of betrayal and failing to rescue his half-brother, Hassan. He tries every inch to avoid and evade the guilt, but, unfortunately, it follows him all along. Avoiding the blame, however, does nothing towards his redemption. Guilt causes him to cringe every time Hassan’s name mentioned. Additionally, Amir feels betray upon realizing that all he thought and perceived about his father is false (Edward 20). Feelings of betrayal and punishment are not enough to redeem Amir. Rescuing Sohrab from Assef is also not enough to redeem him. However, in efforts to find the inner peace and correct his bitter past, Amir’s rescues Sohrab from the hands of Assef. He takes him to America so that he can enjoy the freedom and find happiness.

Family Unity

For success, stability, peace and growth in the society, unity especially in the family set up has to be harnessed. Unity in the family begins with parental love and extends to love among siblings. If this doesn’t work out, little if any can be done to unite such a family. Harmony is a vital characteristic of unity in the family. Charity begins at home and attaining unity requires the existence of love among family members. The novel Kite Runner has much to say concerning family unity. Kinship ties are seen to be concrete in the novel. Hassan’s upholds a brotherly relationship with Amir and his love for his half-brother is selfless (Noor and Khaled 78). His character becomes evident when he fails to hold hard feelings for those who wrong him and fails to give directions to the Taliban to Amir and Baba’s house. He trades his life with love. On the other hand, Amir’s love for Hassan is however dominated by selfishness. Amir fails to rescue his half-brother at the time he needs him most. Disunity in the society and nation is what causes the Soviet Union militarily to invade Afghanistan five years later in which the nationals flee the country for their lives and migrate to safer zones. Unfortunately, many die in the process. Amir and Baba find their escape route to Peshawar, Pakistan, and then they migrate to Fremont, California where they find shelter in a run-down apartment (SparkNotes 28). It all starts at the family level. Unity in the family resonates unity in the nation. On the contrary, disunity brews violence, and division. Social, political, economic and ethnic tensions are the resultant effects of disunity. The socioeconomic setting in the novel represents disunity and religious discrimination between the majority and the minority. The majority are the Sunni Muslims while the minority are the Shi’a Muslims. Additionally, socioeconomic disparities in United States are evident in the instance in which Baba and many other immigrants surrender their lives of prosperity in exchange of poverty, suffering, hard labor and reduced wages. The only way to restore family unity is through reunion.Amir is an epitome of to heal the wounds of family disunity. After getting back to his cradle land, he reunites with his friend and saves Sohrab after being sexually abused and occasionally dancing for Assef while dressed in women’s clothes. In order relinquish Sohrab, Amir agrees to engage in a fight with Assef. However, Assef beats Amir severely and breaks several of his bones. It is in this instance when Sohrab uses a slingshot to fire a brass ball in Assef’s left (Newsmakers for Students 21). As evident enough, family unity is paramount, and when it is absent, violence takes root. The pivotal scene in myriad occasions is violence. Apart from the political tensions in the country, Assef is an older boy with a sadistic taste of violence attacks Amir, Hassan, and Sohrab. In an attempt to attack Amir, Hassan intervenes and threatens to shoot Assef with his slingshot and Assef shows a white flag but swears to revenge. Assef also sexually abuses the children at the orphanages and Sohrab happens to be the recent victim but is saved by Amir (Michelle 14). Other consequences of disunity include unforgiveness. Amir actively witnesses Assef beating, raping and severely inflicting wounds on Hassan but is too scared to help him. Though he feels guilty and responsible for the occurrence, Hassan nonetheless forgives Amir. He is selfless and holds no hard feelings against Amir ((Noor and Khaled 78).

Communication

Communication among family members is a vital and absence of it causes the family members to live like strangers to one another. Communication among siblings and between parents promotes understanding and unity in the family. The novel ‘The Kite Runner’, provides vivid descriptions of how important communication is in the family set up. Communication barriers disrupt the informational flow among family members. In the novel, Amir is seen to strive hard in rekindling his relationship with his father, Baba (Lev 43). He plays the role of an unlikable coward who failed to help his best friend in myriad needy situations. As as a result, Amir believes that it would be better for Hassan not to be around. He, therefore, plots against Hassan by placing a watch and some amount of money beneath the surface of his mattress. To him, this would make Baba furious and consequently chase away Hassan. Upon confrontation, Hassan falsely confesses to Baba. Although Baba is strongly against stealing, he nevertheless forgives Hassan. To the surprise of Baba, Hassan and Amir both leave premises and for once, Amir is freed from the daily nagging feeling of guilty although he lives under its shadow. Amir unlike his half-brother Hassan gets haunted by the guilt feelings due to lack of communication (Edward 20). Great enmity emanates between him and his half-brother. Also, the break in communication and the resultant effects are devastating as separation takes the course. Both part ways and the close brotherly ties cease to exist. Amir is also a victim of circumstances by the fact that much of the vital information about his culture and customs remains unknown to him. He feels desolate and unloved. Ideally, much of the information is availed to Amir in very desperate situations and only after terror strikes. Amir gets to understand later that Ali’s death was a result of an accident at the land mine. Further, it becomes crystal clear to him that Ali was sterile and was not the biological father of Hassan. Hassan was Baba’s son and a half-brother to Amir(Lev 43). Rahim also finally reveals to him that the reason he called him to Pakistan was to rescue Sohrab – Hassan’s son from an orphanage in Kabul. All this unknown information gets availed in the end. When family members fail to communicate, trouble and fate faces families and the society as well. When members of the family are not conversing, things go haywire. Members of the family develop ill feelings towards each other and jealousy as well as insecurity arises. The nature of brotherly portrayed by Amir is one that is mixed up with jealousy and insecurity. He initiates plots against his half-brother and separates from him indefinitely (Deutsch, Lindsay 22). After finding homage in America, Baba and Amir undertake steps to rekindle their broken ties that resulted out of miscommunication. Baba, who was always busy with his business schedules, failed to communicate vital values and virtues to Amir. Baba was not affectionate to Amir, and he failed to educate the young Amir on matters concerning their culture. Guilt and haunt experiences were a direct result of failed communication. Even after finding refuge in America and striving hard to make ends meet, Amir and Baba are still haunted by their pasts. Their bitter past is a shadow of them. As a way of restoring hope and erasing all guilt, Amir returns to his cradle land and seeks to correct childhood mistakes. Nevertheless, as a way of showing affection, Baba initiates the negotiation process in a marriage proposal between Amir and Soraya. It is the marriage relationship that finally helps Amir develop and build his character.            

The novel ‘The Kite Runner’ is indeed a real reflection of the multigenerational need for strengthened relationships and family unity. Charity begins at home and therefore unity in the family should start at home and be present at all times. Family unity is the backbone for the existence of harmony and peace in the society. Unity cannot be achieved by holding ill feelings against one another. Forgiveness and love go together, and one requires to uphold them on self-basis before extending the virtues to others. It is the onus of each and everyone to practice the brotherly and selfless love portrayed by Hassan in the novel. Characters in the novel are seen to search frantically for affection and quest for love. The most likely reason for Amir betrayal for his friend is because of the sour and strained childhood relationship with his father during his childhood (Michelle 14).Amir’s character is a perfect epitome of the resultant character that results from poor parenthood. Wealth is not an enough prove of affection to children. Teenagers in their childhood require parental presence rather than being busy amassing wealth to the detriment of the child. It is the onus of parents to communicate the customs, norms and societal practices to their children. Nevertheless, they ought to show compassion and affection to them. Children living in a family set up with strained relationship afterward become a threat and a burden to the community. It a parent’s role to instill morals and behaviors to the youngsters. Many parents in today’s generation claim to love their children but instead fail to demonstrate it. It is the rule of the thumb that parent – child relationships determine the level of respect, obedience, and affection of the family. Parents should hence show love and pursue education on good parenthood. On the other hand, children should obey and respect their parents.

Factors Contributing To Pay Gaps in Australia

Introduction

Factors that contribute to the pay gap in Australia and why the difference is more significant in some industry sectors than others.

The labor market is composed participants who are basically men and women. The rewards of the labor market are wages. The concept of wages is complex and has to be considered critically by employers. One of the greatest concerns in the labor market has been the disparities in the mean income between men and women. Differences between wages received by participants in the labor market is measured by the gender pay gap. The differences arises due to various aspects that differ from one organization to the next (Cohen 2007). In Australia for example, the wages pay gap is computed on the basis of full-time weekly earnings excluding overtime and salary sacrificed pay. Currently, the wage pay gap in Australia stands at 17.5%. The gap has been fluctuating with small margins but the figure has remained unchanged overtime. Differences in income levels of men and women are, for this reason, an important economic and industrial aspect worth consideration.

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In order to address the disparities in the pay gaps, it is important to examine the possible reasons as to the existence of remuneration differences between men and women. Why does the difference exist? Well, the answer to such a query is often critical and complex. However, the real explanation is the fact that there exist a range of factors responsible for the occurrence of the pay gaps. These factors range from historical, social, behavioral and labor market factors (Clark & Drinkwater 2007). These factors have collectively have led to pay gap differences. More often than not, the causes of gender pay gap are usually intertwined and related. In this view, it can be noted that women have been the primary victims of scanty pay. Most of the women earn less than the men. This has been the same case with Australia. Several factors that have been contributive to the existence of pay gaps include:

Gender biases.

Gender discrimination is evidenced when one sex is treated unfairly. There are two categories of gender biases: direct and indirect sex discrimination. Direct discrimination is conspicuous and openly practiced with unfairness leveled against a particular person on the basis of sex. The existence of different plans and choices in education, jobs and family are instituted in favor of men and against women constitutes indirect discrimination (Rodgers & Rubery 2003).  Indirect biases can also be seen in the case where preference is considered in the selection of careers designed for men while the low paying and undervalued jobs are designed for women.

In some organizations, gender is usually a great determining factor in order to fit in a given career and do certain errands. Many are the speculations levelled against the job profiles and professions that best suit the women and men in the labor sector. Others have it that women should only carry out specific chores while the heavy and professional jobs should be left out for men. These assumptions bring about the decisions made when applying for jobs. Nevertheless, these suppositions are the main cause of extended gender pay gaps.

In a study conducted by NATSEM, it was estimated that 60% of the pay differences arose as a result of gender biases as well as other related factors brought about by female-oriented factors. In actual sense, it is estimated that seventy to ninety percent of the Australian managers working on a full time basis have huge pay gaps and the variation in the income levels is not as a result of personal, work experience, family or industrial factors as well (Clain & Leppel 2001). It is however postulated that 70% of the gap is due to factors associated with being a ‘female.’

However, in recent surveys, women who represent 50.2% of the Australian population and 45.3% of the national workforce saw the number of the female workforce surge steadily especially in the year 2012. In 2008, for example, the female population that enrolled in tertiary education in Australian Universities accounted for approximately 55% of the total student population. In addition, in the labor market, the finance industry has the widest wage gap that accounted for about 32.2% of the mining sector following closely with about 27.2%.

Career Differences.

The balance between the paid and unpaid work undertaken by men and women in their lifetime. Notably enough, women still take social tasks without compensation in the society. Low payments obtained from undertaking such tasks affects the development and occupations of women. This is because, it leads to other errands being seen as ‘family-friendly’ as compared others (Mitra 2003).  Whenever women who are mostly associated with the ‘family-friendly’ chores take a break or even attempt to work part-time, this only reduces their already meager pay.

However, this leads to a negative effect on their long term working since they may never realize their long term earning prospects. Studies have shown that the wage penalty for women increase the more they are on maternal leave. Upon resuming work, women receive a pay cut of upto 5% in the initial years of their work (Rubery 2003). In case they decide to go back to work after three years, their wages are expected to drop by ten percent.

Industrial segregation.

The industries in which the women work is different from that of men. According to Anderson, Forth, Metcalf & Kirby (2001), the industries in which women work is usually under-valued. Women are located mostly in service industries that offer substandard pays. Even with an increase in women participation in the labor market, there has been a big difference between the industries where men work and where women work. In determining the wage level, the type of industry is of great importance as it is a critical factor in setting the wage levels. The clustering of women in a particular industry only widens the gap.

As an example, a good comparison to undertake would be that one of mining and retailing. One of the best paying industries include the mining firms. The percentage of women working in the mining industry account to about fifteen percent. In the retail industry, women account for about 57%. Notably enough, the retail industry is among the poorest paying industry in the market. Men in the retail industry account for only 40%. From this analysis, it is evident enough that the pay gap is significant enough and reduce the pay gap; it would require to redistribution of women and men across both industries (Swaffield, 2000).

Occupational segregation.

The setting of pay-rates. The pay rates for women are usually undercast and hence they are left without much to budget on. According to Miller (2005), occupational segregation can best be seen to occur in the scenario where women are over-represented in other industries while they are poorly represented in other sectors. Examples of industries where women are over-populated include occupations with clerical and administrative work by what women occupy 75% of the total workers in the industry. Additionally, women hold 68% in the community and personal service work industries. In the sales industry, women hold approximately 68% whiles in the professional business industries women take up the portion of about 52%.

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The fact of whether occupational segregation primarily causes pay gap differs from one study to another. Other studies do not appreciate the fact that occupational segregation is a causal factor. According to Smeaton, & Vegeris (2009), occupational discrimination is a great cause of increased gender pay gap.

Undervaluation of expertise of women.

Inadequate permanent part-time jobs as well as resilient working arrangements. Women are adversely affected by this fact bearing in mind that they are required to combine quality employment with family care responsibilities. Women having dependent children face this challenge and cannot maximize their current and future earning potentials.

From time immemorial, women related work that primarily entails social welfare work, as well as other community work, has been undervalued and seen not to be of great importance and value. These roles have been perceived as inferior not requiring any skill of expertise and due to this; they have been regarded as low class (Anderson, Binder & Krause 2003).  This has directly translated to their pay-wage. Women who do such tasks are paid poorly. In the real sense, social work which is termed by others as inferior greatly requires expertise and professionalism. The ability to apply hospitality skills is not simple.

Down the history of Australia, it is evident that the jobs regarded associated with women were demeaned. It reflects the perceptions and beliefs held in the past. The mismatch of jobs appropriation in the former award and pay systems led to under-valuation of jobs and poor payments too. However, with time, ‘women errands’ have transformed immensely. The social as well as the economic structures of men and women in the Australian industrial system has also changed significantly (Thewlis, Miller & Neathey 2004).

Religious beliefs pay gaps.

In certain religions, the gender roles of men and women are usually considered significant (Walby & Olsen 2002). In the Muslim faith, for example, there exist a wide religious pay gap between the Muslim men and women.

Pay-setting methods

The determination of wages differs from one organization to another. There exist several wage setting methods. Payments are set according to awards, collective, individual agreements as well as number of employees as well. The means of setting the pay rates has a direct effect on the difference in the wage rates. For example, full-time workers earn more than those working on part time basis. Average weekly payments set on an individual basis after negotiations between the employer and employees are greater than the already ‘set pay’ (Karamessini, & Ioakimoglou 2007). Additionally, individual and collective wage agreements for men are usually higher than that of women.  The difference in earnings, however, is less in the scenarios by what awards pay employees.

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When federal or legal institutions set the fee, the pay rates can be seen to be relatively equal. In an individual survey, it was found out that when agreement set pay rates, the pay gap was about 15.8%. In case the pay rates are set through individual agreements with the employer, the gap increased to 20.2% while if the pay rates were determined through awards; the pay gap reduced to 1.7%.

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Overpopulation of the women population in the casual and non-career part time jobs. These jobs are best described as non-formal jobs. They offer low wages and have little employment opportunities in terms of job security, training, development and career progression. In industries with both workforce of men and women, the women’s work is usually undervalued with the men’s work being highly valued due to technicality issues and complexity of the jobs.

Does the gap matter? How can the gap be closed?

To bridge the men and women wage gap equity should be embraced. Gender equality has to embrace since fairness and equity cannot be achieved while discriminating one group from another. Work opportunities as well payment rates should not be based upon gender. Closing the gap will undoubtedly improve the economy of Australia (Grimshaw, & Rubery 2001).

In actual sense, reducing the deficit by 1% point increases the GDP by 0.5%. Additionally, the introduction of flexible working agreements reduces the gap between men and women earnings and potentially increases the country’s GDP by 9%. On a business level, organizations that employ workers fairly without discriminating on the basis of gender stand to gain talented staff, as well as an increase in the staff morale and motivation (Agesa & Monaco 2006). The increase in motivation and morale in turn leads to the rise in productivity.

Removing the barriers that prevent women from exploring job opportunities expands the pool of talented staff through tapping the talents and skills from both genders. Essentially, reducing the shortage of competencies is essential especially at a time when the economy requires technical and economic boost. Increase in skill diversity leads to improved performance as the relationship between the financial performance of the company, and the gender are positively related. Nevertheless, the formation of policies of gender equality especially in the recent times has helped change the composition of the labor force in many organizations.

Companies are failing to adhere to these legislation risks being prosecuted in legal claims. These could be time-consuming as well as expensive on the part of the enterprise. Additionally, setting wages on a discriminatory basis may lead to prosecutions on the part of the business. In order to bridge the pay gap, organizations should consider doing the following:

Carrying out a gender pay gap research

 An organization in operation and carrying out the normal business operations should perform an analysis as to whether they are discriminating on the basis of sex. It should do this on a regular basis. It may conduct an analysis of the payrolls. Jobs that are similar in profiles can effectively be organized into one category and the payment scales determined. In case of wage disparities, the organization will identify on the best means of sealing the gaps and any unjustifiable gender pay gaps will hence be solved.

Fathoming concepts.

Organizations should be in position of comprehending about the existence of pay gaps. This is essential as it will help in the making of policies as well as decisions that do not infringe on the principles of fairness and equity.

Improving accountability

It is the onus of an enterprise to examine the payment policies. The corporation through the board of directors should put into place policies that completely abolish gender biased policies. This can be done through setting policies and ensuring that the board of directors in the organization puts it into practice.

Reviewing the human resource policies and procedures regarding recruitment.

It is not only essential to ensure that the human resource policies do not conflict with the equity principles but also to ensure that fairness and justice is practiced across all departments within the organization. Uniform recruitment procedures should be adopted by the company. Promotions should also be done fairly.

In conclusion, women should be in the forefront to forward their grievances in case they cite instances of gender discrimination in the company. Men should also rise and support the women too. It should be a collective effort conducted by both women and men in a bid to end gender discrimination. It goes without saying that, by abolishing gender discriminative laws and legislation, the economy as well as enterprises stand to increase in profits and productivity as well. What’s more? In the current world today, the practice of gender discrimination has become otiose, and it is no longer considered as a determining factor especially when applying for jobs. Women have advanced in intellectual knowledge as this can be witnessed by the fact that they are the majority in the universities and colleges. When enterprises organizes for appraisal schemes, women should also be included as this will give them the motivation to work even better (Daly, Meng, Kawaguchi, & Mumford 2006). For this reason, organizations should be hell-bent at focusing on the productivity and performance expertise of personnel’s across both genders. The government, in this case, has an enormous role to play. It is the onus of the government to conduct an independent audit of payrolls and also investigate whether the rules and regulations set are being followed strictly.