Flexible Budgets Essay Example | Topics and Well Written Essays - 250 words

Flexible Budgets - Essay Example This paper will outline the difference between the two methods of budgeting. Flexible budget records and outlines different information than static budget since it records the daily activities of budgeting and accommodates the accountings entries and activities that are new to the budget system. Unlike static budget which is prepared before the beginning of accounting period, flexible budget is prepared daily and continues till the end of the period (Mowen, 2012). Static budget ensures comparison and variance analysis is done due to presence of actual budget and estimated budget while the flexible budget does not involve comparison of budgets as there is only one budget. A flexible budget is not always better as it does not involve many activities like variance analysis to evaluate the performance of the company. Static budget is usually preferred where a business estimates the budget and wants to compare the difference between the estimated budget and actual budget (Mowen,

Introduction to East Asian Cinema Essay Example | Topics and Well Written Essays - 1500 words

Introduction to East Asian Cinema - Essay Example The movie had a well structured thematic direction and representation of Chinese culture that it gained government’s approval. Despite application of modern settings within the film, it possesses some close similarities with ‘Journey to the West’, which was released in February 2013 by Chinese Huayi Brother’s film company. Yoo (2012) says that with respect to the moral story behind Jia’s film, one can develop an understanding that the director strives to create a contrast between two different cultures. In this regard, one can say that Jai’s film, ‘The World’, portrays a theme of clash of civilization witnessed in modern globalized societies. ‘Journey to the West’ resembles ‘The World’ in key elements constituting its thematic structure. The movie features the struggle between Chu, and Huen in an effort to retrieve lost treasures stolen by a western insurgent group. This film employs a traditional Chinese setting in its physical portrayal of scenery background. The film’s director develops a fantasy-action film creating a contrast between western extremists and traditional Chinese fighters. Ciecko (2010) says that unlike Jia’s film, ‘Journey to the West’ incorporates significant use of imagery and classical dialog in enhancing development of an fantasy filled movie, with typical crew members representing traditional Chinese art. On the contrary, Jia adopts local actors to play defined roles in showing interactions between Western world and Chinese cultures. Therefore, there is a pronounced similarity between thematic construction of ‘The World’ and that of ‘Journey to the West’. ... ‘Journey to the West’ entails depiction of Chu demonstrating his martial art skills in elaborately traditional Chinese stages. In this movie, cultural designs remain conspicuous in the attire and infrastructural development of Kung-fu stages used in fights. In addition, Huen demonstrates his exceptional ability to blend tragedy and comedy into the movie. In this context, ‘Journey to the West’ film contains some similarities with one of the East Asian movie watched in class. The movie, ‘The World’, captures most of its key scenes within Beijing’s World Park. This park lies squarely inside China’s mainland. Despite this fact, infrastructure development inside the park seeks to create an environment different from that of actual Chinese environment. The main aim of the unique constructions inside the park is meant to create an environment, where tourists would be able to view representation of the world inside a single tourist attract ion site. Ciecko (2010) says that the park’s entrance bares structures resembling typical Roman castles and Gothic sculptures. In addition, gardens inside the left side of the main entrance depict symbolic Italian landscape in terms of terrain and the grand staircase. Apart from these features at the entrance, the world’s perception in enhanced by presence of typical landmark features located in different nations around the globe. Within the movie, ‘Journey to the West’, one main actor named Xuan Zang seems to develop significant interest in the structural and physical appearances of infrastructure within the extremists warehouse facility. Commander Steward, the leader of the extremist group runs into Xuan admiring the city view from

Managing physical resources Essay Example for Free

Managing physical resources Essay Within this task I am going to produce data that is going to be included in a job information pack, as part of an advertisement campaign for a new post with a company that my supervisor has asked to to work on. The main factor that I am going to include is: Â  The key features of legislation, including Health and Safety, which effects the management of resources. It is important for employers to be aware that they have a responsibility for the health and safety of their employees. They are also responsible for any visitors to their premises such as customers, suppliers and and general public. Employers can help ensure of the health and safety of these people through conducting a risk assessment. A risk assessment can be defined as identifying a potential risk. Employers have a duty of care to ensure as much as possible of the health and safety of people involved with the business. Often an employer will appoint specific person to deal with risk assessments within the business that is trained within health and safety. This is highly recommended for a business to use as it is known to significantly decrease the risk of problems regarding health and safety within a company. This is because by analysing and then identifying potential risks, then strategies can be used in order to combat these potential risks so as an employer completes their duty of care for the people involved in the business. There are many factors that a company must take into account when opening there business so that they maintain their responsibility of ensuring the health and safety of people involved in the business. The first issue that I will look at is when a business is employing five or more people. In this case the business would have to have an official record of what the assessment consists of, meaning that that the employer would have to have certain plans in order to deal with potential risks. As well as this, there must also be a formal health and safety policy, which also includes arrangements to protect the health and safety of the employee. Health and Safety at Work Act The next issue I am going to focus on is the employers duty of care in practice. It is imperative that all employers, despite the size of their company ensure of certain factors, and examples of of these factors are shown below: Ensuring the workplace is safe. Â  Provide adequate first aid facilities. Â  Have emergency plans for potential risks. Firstly, employers should prevent the risks of injury within the workplace as much as possible. Following this, if an injury was to occur then there should be first aid facilities than can deal with the problem effectively. Finally, if an injury was to occur then the employer should have emergency plans so that it can be dealt with to the highest standard so as the person involved is treated in the most effective way possible. In order for the workplace to be safe and healthy, an employer should:Â  Light premises so that employees can work and move safety. Â  Ensure that employees are their necessary work break. Â  Store items so they are unlikely to cause an injury. These are some examples above of what an employer is expected to ensure of in the workplace for the health and safety of people involved with the company. Firstly, the premises should be at the correct light so as people an see what they are doing and the chance of an injury will therefore be decreased. The employers must also ensure that their employees have the adequate time break so that they are able to operate effectively, on both a person and business level. A hazard that is often a cause of injury within a workplace is when items are not stored correctly and when to storage cupboard is opened it falls, causing an injury. This is therefore vital for the employers to ensure that employees are able to store items correctly to prevent injury. The rights of an employee within the workplace with regards to health and safety are shown below. Â  To have any risks to your health and safety properly controlled by your employer. Â  To be provided, free of charge, any personal protective and safety equipment If there are reasonable concerns about your safety, to stop work and leave your work area, without being disciplined. To tell your employer about any health and safety concerns you have. COSHH This is a law that requires employers to control substances that are hazardous to health. This meaning of this law is shown below. C ONTROL O F S UBSTANCES H AZADOUS H EALTH An employer will be able to prevent employees exposure to these substances by: Â  Identifying the health hazards. Â  Creating a risk assessment. Â  Provide training to employees to understand these substances. Provide training to employees so they know how to deal with an accident involving these substances. Â  Planning for emergencies. There are often chemicals and substances within a workplace that are hazardous to employees healthy, and through using COSHH then the chance of employees having an injury that is related to chemicals or substances in the workplace is significantly reduced. This is on the assumption that the employer takes into consideration the points stated above. Most businesses use substances, or products that are mixtures of substances. Some create substances that could cause harm to employees and people within the workplace. Sometimes substances are easily recognised as harmful such as paint, bleach or dust from natural materials may also be harmful. The company itself would be responsible for carrying out the procedure above and any equipment necessary to ensure the employees and people within the workplace are not effected by hazardous substances. The necessary equipment needed to ensure this will also need to be maintained by the company itself. Fire Precaution Act 1971 This legislation deals with factors including: * The detection process and giving a warning in case of a fire. Â  The process of escape from the danger. * The way to fight and combat a fire. The training of staff with regards to fire safety. This legislation focusses on safety within the workplace with regards to the chance of a fire. This is designed to ensure that employees are able to prevent a fire occurring as much as possible. However, in the case of a fire employees would be able to deal with it effectively so as the safety of people involved are ensured. The first point looks at the importance of being able to identify that there is in fact a fire within the premises. This can be done through having adequate and effective fire and smoke alarms located thoroughly throughout the workplace. If a fire is identified then people within the workplace will need to know the process of escaping to safety. This can be done by having fire exists in the workplace, with employees of the company taking control of the situation and ensuring people within the premises are re-assured and are guided step by step to safety. In some cases there will need to be staff trained that are trained in being able to combat a fire whilst emergency services on on route to the premises. This can be done with effective training in fire extinguishers and necessary equipment used to combat a fire. As it is the resource managers responsibility to deal with the safety of employees and customers, then it will consequently have an effect on them. For example, they will have to send staff on training courses regarding fire safety which will be at a cost. However, this training is a necessity and will be needed by the company. As well as this, there will be changes in equipment such as more modern and effective fire extinguishers. Therefore, further training with regards to this be needed to be carried out by the resource manager to ensure that certain employees can use these pieces equipment effectively in the event of a fire. Employees may have to go on training courses mean that they will not be able to work whilst this training is being carried out. This training could be off the job and could be at a different premises to their workplace and therefore these employees need to be willing to commit to this so as the training on new equipment can be complete. This equipment would be the responsibility of the company who is providing the training to another company to make sure it is in the appropriate condition so that the safety of trainees is ensured. The Control of Noise at Work Regulation 1989 This legislation came into force for all industry sectors in Great Britain on 6th April 2006. The aim of this legislation is to ensure that employees hearing is protected from excessive noise in the workplace, which has the possibility of damaging their hearing or can be a cause of tinnitus. The level at which employers must provide hearing protection is 85 decibels, on the means that it is a daily or weekly average exposure. Employers must access the situation regarding this legislation and where it is necessary, ensure that: Hearing protection is provided and used. Â  They provide information, training and health surveillance where it is needed. Certain factors can be used to judge whether there is a problem with noise in a workplace. These factors are shown below: Â  Whether employees have to raise their voice to carry out a normal conversation from about two metres apart. Â  Whether employees use noisy powered tools or machinery for more than half an hour a day. Â  If there are noises due to impacts, such as hammering. The purpose of this act is to ensure of the health and safety of people within a business in regards to the noise in the workplace. The resource manager will have to purchase the necessary equipment to measure to decibel level in the premises so that the right precautions can be carried out if they do in fact reach a certain level. For example, if the noise in the workplace does exceed 85 decibels then it means that the resource manager will have to purchase the necessary equipment to ensure that the hearing safety of people with the premises are ensured. Equipment that would usually be used are ear plugs, which primarily cut out exterior noise pollution, and allow the person to hear people from a close range. Conclusion In summary, a resource manager will have to take into account certain legislations and factors so that the health and safety of people involved within a company, such as employees and customers are ensured. This may mean that they will have to purchase equipment and use training to have be able to do so.

Business law definitions

Business law definitions Business Law Assignment Common law and stare decisis Common law is all that law that is made by judges. It is initiated by citizens when they file cases in courts. Stare decisis is a term used in the common law to mean that decisions made in court cases should be based on previous decisions. It simply means that the decision should stand. It therefore means that in business, this is a principle that can assure a business person of the ruling of a case that is similar to the previous. Rulings in business cases are hence made predictable. Bailment It is where a person delivers his personals to someone else for safety keeping. Bailor is the one delivering property while the one receiving is the bailee. It involves delivery of goods to somebody else in trust creating a contract either express or implied. The bailee must be willing to possess the property physically but is not entitled to use it. In business transactions, the bailee has both the duty of care and responsibility to re-deliver the property. Statute of frauds This is a requirement that certain contracts like sale of goods that exceeds a certain value, land sale or a guarantee of debt be made in writing and then signed to prevent perjury and fraud. Two sophisticated business corporations may enter into a joint venture say of about 10 years. There are different negotiations that they engage in and one party promises that it will join the negotiations in time. In case the party fails to honor the negotiations, the second party (business partner in the venture) can use statute of frauds in a court case as an affirmative defense in breach of an agreed contract. Civil law versus criminal law Civil law deals with disputes between organizations, individuals and between these two where compensation is given to the victim. Criminal law/penal law is a body of common and statutory law and generally deals with crime and punishment of criminal offenses. Civil law is mainly applied in business when there are property disputes like real estates and landlord/tenant disputes. Criminal law in business mainly affects those who engage in alcohol intoxication and trafficking in controlled substances. A civil liability arises out of the relations that a business has with the individuals it deals with. Federal and state courts Federal courts are the courts established under U.S. constitution to deal with disputes arising out of constitution and laws that are initiated by congress. On the other hand state courts are established by states and normally have a broader jurisdiction. State courts are entitled to grant corporations a merit of limited liability. Since the time of Sherman Act, federal courts have been increasingly regulating the businesses. 1970s saw creation of three bodies by the federal government. These include Consumer Protection Agency, Environmental Protection Agency (EPA) and Occupational Safety and Health Administration (OSHA). Personal jurisdiction, subject matter jurisdiction and venue Personal jurisdiction refers to the requirement for a court to hear a case over the right parties involved in that case. Subject matter of the case is what has made rise to the case and this is what the court should deal with. On top of this, a roper venue should be selected to hear the case. Federal courts have limited SMJ. A business in dispute with another can only file a case and state the specific party in it and the main reason as to why they are filing the case is a requirement from the courts. In such a case, the case can only be heard in the appropriate federal district. Garnishment and execution Garnishment is a legal process through which property or money owed to a debtor or held by garnishee for the debtor is taken in order to pay the judgment. The most garnished properties are banks and wages accounts. Execution of judgment is enforcing a judgment legally through sale and seizing of debtors property. Just in case the garnishee is a bank, loan, savings or credit union, the creditor is supposed to produce a blank notice of right to claim exemptions. A business that wants to garnish wages for its employees must first obtain a judgment for the debts. This is because only a certain percentage of wages can be garnished. Garnishment of wages and execution of the same judgment is possible if the debtor in question is above poverty line. Mediation, arbitration and accord and satisfaction Assisted communications in any agreement is mediation. Arbitration is the legal process of resolving disputes outside the courts where the parties involved have agreed on it. It is mostly used in international commercial transactions where business disputes have risen. The third party chosen by the two parties is a neutral one. Accord and satisfaction refers to any purchase to be released from a debt obligation. Payment in such a case will normally be less than owed amount. Satisfaction is the consideration. An example is if a contractor is supposed to construct a building worth $6,000. The owner of the house after construction claims that inferior work lead to a building that did not match the pay to the constructor. A mutual settlement agreement of $4,000 is paid as full payment. This is a new contract created through offer, acceptance and consideration. Consideration is $2,000. Intentional torts, negligence and strict liability in tort A tort is a civil wrong. An intentional tort is a wrong that a defendant should have known or even knew that it would occur through their inactions and actions. Negligence torts will occur where the actions of a defendant are termed reasonable unsafe. Strict liability torts occur when an action causes damage, like in cases where a proprietor manufactures and sells a defective product. State law provides for the employer to compensate an employee injured in the job (strict liability). Intentional torts have damages that are broader than those in negligent torts. In business transactions, a difference arises between the intentional and negligent tort because the plaintiff must prove that defendant acted with intent. Requirements for an enforceable contract For a contract to be valid in a court of law whether its verbal or in writing, it has several requirements. An enforceable contract must have an offer, consideration and acceptance. Other requirements for an enforceable contract may also include consent, competence and legality. In any business contract, there must be a proposed deal which may remain open until the day the other party rejects, accepts or retracts it. A contract is voidable if it has got no acknowledgement and a bargained benefit. There are many business agreements but all those that bear no consideration or any of the requirements as outlined in business law are not contracts. The purpose of the uniform commercial code and its application to contract law The uniform commercial code is a body of legislation enacted so that the sale of goods and interstate commercial transactions can be facilitated in U.S. its essential elements normally address commercial transactions. This is usually in a single uniform code. Different states may apply UCC differently. It does apply to contracts in the sale of goods in different manners. In any commercial setting, any sale of movable goods requires the application of UCC. Sale of goods that require application of UCC usually involves a merchant. Click-Wrap Agreements and the electronic signatures in global and national commerce act Click-Wrap agreement is a common form of agreement that allows any user to go through the terms of agreements before acceptance. An electronic signature is any electronic sound, process or symbol associated and attached to a contract or record and is generally accepted and executed by those with intentions to sign the given record. In most bank transactions, PIN and passwords have been used to access an ATM or when one is purchasing merchandise on-line. E-sign is commonly used to permit parties in a contract take advantage of efficiencies in the digital world. Sole proprietorship, partnership, corporation and Limited Liability Company Sole proprietorship is a form of business owned and operated by one person called a sole proprietor. He has unlimited liability for all the business debts. He incurs all the losses alone and enjoys all the profits. A partnership is a form of business formed by a minimum of two and a maximum of 20 persons. It may be either general or limited. In a limited partnership, all general partners have unlimited liabilities but limited partners have limited liability for the debts while in a general partnership, all partners have unlimited liabilities (myownbusiness.org, 2003). A corporation is normally a form of business unit started and operated by the government. All investors in a corporation have limited liability. Limited liability companies are normally state run entities where all the members have limited liability. For income tax purposes, its taken as a partnership. Fee simple and life estate Fee simple estate is the absolute property ownership that entitles the owner to all the rights of that property. This applies to all property restricted by the private and law restrictions like covenants and zone ordinances. In this case, death of the owner results in the ownership transfer to the heirs (thismatter.com, 2005). Life estate, a freehold estate is where ownership of the estate is limited only to duration of a persons lifetime. This may be the life tenant or another designated individual. The owner of this estate has most of the benefits since he enjoys most of the ownership rights by possessing it, leasing it but this will automatically end whenever the life estate ends. Contrary to fee simple, a life tenant cannot pass the rights of ownership to the heirs. Warranty Deed and Quitclaim deed A warranty deed is a deed which states that the seller owns the given property and no liens in the property may be transferred over in case its old. It sets the record straight that the property is owned legally. Its a deed that ensures the buyer that he is dealing with the rightful owner of the property and thus no post purchase surprises. Its normally used in majority of property sales. In cases where another person claims the same property, the new buyer is entitled to compensation by the original owner. A quit claim deed is presented to the buyer by the person who holds responsibility of the property but not the owner. Such cases occur when death occurs and this property is passed on as inheritance. A buyer of the property is not given much protection by obtaining this deed like when he is provided with the warranty deed (fsboamerica.org, 2009). Adverse possession This is principle in real estate law which states that a person who may possess the land of another person in a given extended duration of time may be in a position to claim the title of that land. Where a business has been in possession of a given piece of land, they can prove adverse possession by showing that the possession was actual, hostile, exclusive, notorious, hostile, open, and continuous for the statutory period and under cover of claim. It is now commonly governed by statute and law. Its however stated that lands owned by the government are exempted from this principle. Where the land owner granted permission to the claimant in use of property the adverse possession claim is not deemed hostile and will thus fail. Employment at will versus TitleVII of the civil rights act of 1964 Title VII of the civil rights act of 1964 is an act that was passed so that it can protect people from being employment discrimination on the basis of religion, race, sex, color and national origin. This is a law that has been protecting job applicants and company employees. It applies to all companies that have 15 or more employees. Promotion s in companies cannot be decided on basis of race, color sex national origin or sex. All business are required to pay their employees in the same job group a uniform pay despite their different origins nationally, race, sex, religion or color. Employment at will means that the employer does not need a good cause to fire an employee. An employee employed at-will can be fired any time. Such an employee has limited legal rights to fight that termination. Most states except Montana have adopted have adopted policies that enable them to employ at will. The purpose of the securities act of 1993 and the purpose of the securities and exchange act of 1934 Securities act of 1933 was a federal legislation regarding sale of securities. Securities act of 1933 was enacted in order to provide more information about and within securities markets. Its a legislation that addressed for better disclosure where companies are expected to register with Securities and Exchange Commission. Its main purpose is thus to make sure that investors are receiving significant and material information about securities in public sale and prohibiting deceit fraud and other misrepresentations in sale of securities to public. Securities exchange act of 1934 created the SEC and it outlaws abusive and manipulative practices in securities issuance, required registration of brokers, stock exchanges listed securities and dealers and disclosure of certain financial information. Sarbanes-Oxley act This is a legislation that was enacted in 2002 in response to Enron and WorldCom financial scandals. Its manly used to protect the general public and shareholders from fraudulent practices and accounting errors. Its administered by the Securities and Exchange Commission (SEC). Common law legal system versus the civil law legal system In civil law system, legislation is the primary law source. As a result courts will usually base rulings on provisions of statutes and codes. When hearing business cases, courts normally reason merely on basis of general principles and rules in codes. On the other hand common law system use cases as the primary law source and statutes are taken as incursions and interpretations are narrow. Each an every state has a specific definition on doing business according to the common law. Foreign corrupt practices act Its provisions prohibit bribery of foreign officials of other governments by U.S. nationals prescribing record keeping practices and accounting. Any U.S. company that violates FCPA are fined up to $2million whereas individuals like directors and of companies and officers pay a fine of $100,000 and face imprisonment of 5 years or even both. In such cases there is imposition of civil penalties. References Fsboamerica.org. (2009). Warranty Deed vs. Quit Claim Deed. Retrieved from http://www.fsboamerica.org/Warranty-Deed-vs-Quit-Claim-Deed.cfm FMyownbusiness.org. (2003). Business Organization. Retrieved from http://www.myownbusiness.org/s4/ FThismatter.com. (2005). Estates in Land. Retrieved from http://thismatter.com/money/real-estate/estates-in-land.htm

The Story Of Isaak :: essays research papers

The story of Isaac . In telling the story of Isaac it is very important to tell about his father Abram . Once Lord ordered Abram to leave his country , his people and his father's household and to go to the land that God was going to show him . After that God made promises which were fulfilled inthe rest of the Genesis. The first was making Abram into a great nation . Naturally question arises : how can man be made into a great nation ? The answer is that through one's heir that in it's term will give more and more heirs (children) one can be made into nation . Than God promised that he would bless Abram , making his name great, that he would bless those who bless him , that he wold curse those who curse him and finally that through Abram all nations would be blessed. At that time Abram was seventy five years old , so he followed the Lord's will and took his wife Sarai , nephew Lot and moved to Canaan. While Abram was travelling at the site of the great tree of Moreh at Shehem , God appeared to him and told that through his offspring he would receive that land . Because there was a famine in that land Abram went to Egypt. But there was a problem . Abram knew how beautiful his wife Sarai was, also he knew what would happen to her if Egyptians saw her ; moreover he knew what would happen to him if they would have learned that Abraham was her husband- he would be dead . So they decided to pretend as if she was his sister . But once Pharaoh's officials saw her so they took her to the palace . Sarai became Pharaoh's wife , Pharaoh in his term treated well to Abraham(he gave cattle, sheep, different servants).But the Lord inficted serious deseases on Egypt , Pharaoh understood that that was all because of Sarai and he gave back her to Abram . Then he made orders about them to his men and they sent him on his way . All that time Lot was with them . They came to Negev , after that they moved to Bethel, there Abraham called on the name of the Lord . Land could not support allof them while they stayed together , for their posessions where so great .

Gender and Sexuality in Sports Essay -- Gender Athletics Essays

Gender and Sexuality in Sports When individuals, male or female, decide to enter a non-traditional sport for his/ her gender, there will inevitably be benefits and costs. Because sports themselves are divided along gender and race lines, one would expect that individuals who intend to play a sport deemed by culture and by society as counterintuitive are bound to be criticized and alienated because of their choices. Difference automatically threatens conventions, traditions, and expectations, and hence, it threatens the individuals who belong to that traditional sphere. Because sports are affected as much by funding as they are by issues of diversity and accessibility, the following questions address those issues: which group of people have access to what sports (the type of resources a school has determines the number of athletic opportunities and leagues that are available), what racial groups are represented more in which sports (African Americans are over represented in basketball but they are under represented in iced hockey, whites are over represented in winter sports but they are underrepresented in football), and how do those two questions overall affect a society and culture's response to "deviations?" Generally, society has certain gender constructions that apply directly and indirectly to sports. Men are primarily thought of as physically stronger, more aggressive, and more physically active. Hence, men involved in sports are seen as fulfilling part of their experiences as men. Because they are men and because society has all these expectations about men and their physical abilities, sports becomes an arena in which men can prove, assert, and measure their manhood. In past generations, men could assert their masculin... ...ge, it is important that men and women challenge society's convenient notions about masculinity, femininity, and culture. Men and women in sports must use their art and their talents to question not only the validity but also the premise from which expectations, criticism, and conflict arise. Being involved in sports, regardless of its effects on one's personal life and regardless of the barriers that are created especially to hinder individuals from making choices, opens doors to others who are interested in pursuing a nontraditional sport and who need the support of others like them. Ultimately, the sports world must help validate individuals and their abilities; individuals must defy the sports world and its expectations when its intent is to perpetuate and create divisions among men and women, among homosexuals and heterosexuals, and among races and ethnicities.

The Welfare State

HISTORY OF THE WELFARE STATE: The role and significance of the Beveridge Report in establishing the Welfare State in Britain. The purpose of this essay is to look at the long history of the Welfare State in Britain and the evolving social, economic and political changes in society today, as well as the birth of the Welfare State after the Second World War which was the turning point (watershed) in British History.The freshly appointed Labour government by then took on the job of setting up a ‘welfare state’ that would systematically deal with the ‘five giant evils’ proposed by William Beveridge in a report, which later became known as the Beveridge report. The British welfare state, if it is to be defined, it is generally incorporated with Sir William Beveridge and the after war period.Welfare State is the concept in which government plays a key role in protecting and promoting the economic and social well-being of its citizens, based on the principles of eq ual opportunity in the distribution of wealth and public responsibility for those who lack the minimal provisions for a good life, for example good health, education and basic income (Abercrombie and Warde 2000). Is it the responsibility of a government to provide for its citizen, what about the cost, because it can lead to ever-increasing public spending that the government may find difficult to sustain.According to Abercrombie and Warde (2000) the term ‘welfare state’ was invented, following the Second World War when Social policy was developing. During the Second World War, the coalition government headed by Winston Churchill, the conservative party torch bearer deliberately planned the creation of a better Britain than the one in which many people have lived in the poverty-stricken 1930s.Plans were drafted and policies were generated which were to ensure that, in peacetime, there would be a family support system, good health care for all, more jobs will be made avai lable as well as creating new towns and adequate housing (Walsh et al, 2000). However, in 1941, during the Second World War, Sir William Beveridge was given a task by Winston Churchill (wartime prime minister of the coalition government) to head an interdepartmental committee of civil servants in an nvestigation and evaluate the national insurance policies as well as suggestions of ways to improve them (Addison, 2005). But, according to Walsh et al (2000) Beveridge went further than the original terms of references given him. In the final statement know as the ‘Beveridge report’ ( ), it was introduced by its architect, Sir William Beveridge, to the British parliament in 1942. Throughout this report, Beveridge kept mentioning the abolition of ‘want’ which was believed to be the major problem at the time.He predicted major reforms in health, housing, and education; because the policies needed to attack the five giant evils were set out in detail in his report . The five giant evils were want, disease, ignorance, idleness and squalor by which he meant poverty, unemployment, poor housing and lack of access to decent education and health care. This report was radical and became popular partly because of its promise of social security for all, and partly because it brings to mind the vision of the peacetime life promised by Winston Churchill at that time for which million were longing (Abercrombie and Warde 2000).Winston Churchill was not happy because the Beveridge report brought up issues which distracted people’s attention from the Second World War as well as threatening to produce controversy between the coalition governments. He also disapproved of the Beveridge report on the ground that no government could commit in advance the expenditure involved, thus, confusions between the Conservative and the Labour members and this affected his election champagne during the post war (Addison, 2005).William Beveridge recommendations based on social survey, were designed to tackle poverty primarily through the development of a national social security system, providing income security ‘from the cradle to the grave’( life -long) that will for the first time allowed the British people to have real income security that would be available to everyone regardless of means testing.As much as the ‘five giant’ differs from each other, there is a connection between the five of them, for example, unemployment in society causes people to lack financially and this can lead to lack of good medical care, want, poor housing and etc. The Five giant evils; Want, essentially this refers to poverty or lack, during the post war a lot of the British people were in need, they had no basic financial support and health care to keep them alive as well as keeping them above the poverty line by which income does not cover necessities.Due to lack of financial support people could not afford education and this resulted in lack of knowledge which is referred to as Ignorance, this was due to poor education. To make matter worst there was no national health care because, this had to be paid for, but there was no money and medical care was not free and this led to the outbreak of many diseases such as cholera, this was also linked to want, no money no medical care.Nevertheless, there were hospitals and only the rich in society could afford medical treatment, however, today the welfare state had made medical treatment available for all regardless of employment status. People were living in slums because there was poor housing and this was referred to as squalors, there is no difference today even though the welfare state has made provision for housing and some of these houses have been turned into slums by their occupant.Occupant of these houses don’t care to keep these houses clean because it cost them nothing, this giant is called Squalor, it is still with us today. The last giant was referred t o as Idleness, this was due to the hangover from depressions from the time of unemployment, today some people have chosen to stay idle, because the state will feed and house them. As much as the welfare state is good, the Victorian ‘workhouses’ would have been helpful in dealing with idleness in society, because one would need to work at the workhouse in order to get help from the state.The Beveridge report was an important document because it set out detailed policies for the attack needed to destroy the five giant evils, though the five giant evils were not destroyed completely, however, the Beveridge report left a legacy, the NHS and now there is nothing like absolute poverty in Britain as compare to the years before the Second World War when people use to actually sleep in slum, therefore the Beveridge report was a blueprint on which the welfare state was emerged because it helped shape Britain’s social policies. (Naidoo and Wills, 2008). The publication of t he Beveridge report was a great success.Majority of the British public welcomed the report’s finding and wished to see them implemented as quickly as possible according to an opinion poll (national archives, 2003). This shows the extent to which the population had shifted to the left wing (representing the Labour party) during the course of the Second World War. The post war election, in June 1945 resulted in a landslide victory for the Labour Party led by Clement Attlee , who promised in their election campaign that they will tackle Beveridge’s five giant evils and established ‘New Jerusalem’ which was reluctantly rejected by Winston Churchill.To implement the Beveridge’s report, the Labour party attacked the ‘five giant evil’ by passing legislations, though they were not completely destroyed, however, one of the giant called disease, the most famous tackled by the Labour government left the state with a legacy, the 1946 National Healt h Service Act which meant free accessible health care system for all beginning in 1948, though it was hugely expensive. In 1946 the national insurance act was passed to tackled the giant called ‘want’ making provisions for the unemployed and pregnant women, pension for the retired and etc.The education Act 1944, a conservative idea to tackle ‘ignorance’ so education was made free, the school leaving age was moved to 16 years previously 15. In 1947 Labour passed the education act into law. In 1948 the employment and training act was passed to tackle both ‘ignorance’ and ‘idleness’ making provision for school leavers , demobbed service men to train and established a skilled workforce. In addition, council house buildings and full employment was made possible by a better economy after the war. The five giants were tackled, but were not destroyed, because poverty has always lived with society.Comparably, there is nothing like absolute poverty in Britain today unlike before the welfare state when people had to make their homes in slums. Welfare states vary temporally as well as geographically. Like time welfare states do not stand still. Their evolution depends on choices made within restrictions (Powell, 1999). According to Marx (1999) welfare states make their own histories, but not within circumstances of their own choosing (cited in Powell, 1999). Today, the recommendations and policies that were detailed in the Beveridge eport to tackle poverty primarily through the development of a national social security system are still considered to provide the foundation of the modern welfare state References Lambert, T (2010). A Brief History of Poverty [online]. Available from: http://www. localhistories. org/povhist. html. [Accessed on 25th January 2011] National Archive (2003). The Welfare State [online]. Available from: http://www. nationalarchives. gov. uk/pathways/citizenship/brave_new_world/welfare. htm. [Access ed on 30th January 2011] Addison, P. 2005) Churchill The Unexpected Hero. New York: Oxford University Press. Abercrombie, N. And Warde, A. (2000) Contemporary British Society. Third Edition. Cambridge: Polity Press. Naidoo, J. and Wills, J. (2008) Health Studies An Introduction. Second Edition. Basingstoke: Palgrave Macmillan. Lowe, R. (1999) The Welfare State In Britain Since 1945. Second Edition. Basingstoke: Palgrave Macmillan. Powell, M. (1999) New Labour, New Welfare State? Bristol: Policy Press. Osborne, R. and Loon, B. V. (2004) Introducing Sociology. Cambridge: Icon Books Limited.