Creative writing – Birth

Steve sat close to Tim with a little, changeless smile all over. His life was at last in the groove again. A quarter of a year and he had figured out how to remain clean. It was a genuine accomplishment, something to be glad for. Also the way that he was sitting tight for his fianc㠯⠿â ½e to bring forth his first kid. In the event that he wasn't so excited with himself, Steven may have seen that there had been no correspondence with any of his better half's PCPs of birthing specialists for at any rate two hours. It wasn't something you focused on when you were sparkling with bliss at your own achievements. Steve and Katie's companion Tim, be that as it may, was not smashed on his own pride. He had seen that the sun was quickly setting, and the new expansion to the Davies family hadn't yet made their fantastic access to the world. The pair were not left all alone for any longer, be that as it may. A grave looking specialist flung the swinging entryways at the opposite finish of the hall open infront of him and, in monster strides, moved toward the pair briskly. He was gripping an earthy colored clipboard in his grasp, his knuckles white and his forehead wrinkled. â€Å"Mr. Davies?† The specialist halted infront of Steve and made a stride back, welcoming him to stand. â€Å"Yes,† conceded Steve with a grin, â€Å"what's the news?† The specialist gripped his jaw and cleaned the rear of his hand over his temple. â€Å"I'm worried it's not good.† Now Tim's eyes enlarged. The smile hadn't left Steven's face yet, and he remained with one hand on his hip. Met with a mass of quiet the specialist, however panicked, continued with his clarification. â€Å"I'm apprehensive your accomplice has strangely hypertension and, right now, we can't guarantee her or your kid's lives.† Steven's face fell gradually, and he drooped once again into his seat, covering his head in his grasp. â€Å"I'm sorry,† jumbled the specialist, â€Å"you will be educated regarding any developments†¦Ã¢â‚¬  He pivoted suddenly and energetically walked for the swinging doors. Tim stood up and put a hand on his closest companion's shoulder reassuringly. â€Å"Don't stress, Steve†¦ They generally state that. Make you anticipate the more regrettable, y'know? Katie and the infant will be okay, trust me.† He looked down at his companion's head. His dull hair had tangled because of Steve's apprehensive perspiring. â€Å"Look†¦Ã¢â‚¬  started Tim, taking care of the of his neck precariously, â€Å"I'll proceed to get us both an espresso. I'll get you a magazine, on the off chance that you like?† He twisted to Steve's level. â€Å"Mmm, sure.† Came the imposing answer. â€Å"Okay†¦ I'll return in a short time. Jawline up, Steven.† Tim flashed a powerless smile as he too vanished through the swinging doors. It took Steve twenty seconds to work out what he would do. His jacket folded over him, neckline concealing the majority of his face, Steve followed along a dull street on a recognizable course. Neglected night air his tears solidified all over. He had checked what number of rear entryways he has passed. He turned on his heel at the passageway to the 6th. Halting for a second, he gestured gradually to himself and proceeded. Tim McKee at last came back with two steaming decaf espressos hand. He didn't have a favorable opinion of Steven's nonattendance, expecting he had left to utilize the restroom or in quest for food. He started to taste one cup while, non-squinting, watched steam ascend from the other. Steven James Davies remained before the dull, neglected house. That is, on the off chance that you could consider it a house. It served its proprietor, Tom Campbell, as an office of sorts. Regardless of losing one of his preferred clients a couple of months sooner, there was no deficiency of addicts to assist Campbell with taking care of the tabs. Steven had been so cheerful when he understood he not, at this point required Thomas Campbell and the substance he sold. In any case, presently there was not something to be cheerful about. There was no explanation behind him to be alive at any rate; Katie was the main explanation he hadn't ended his life a year prior, and now she had gone. Together they were going to raise their infant, together they were going to assist individuals with enjoying Steven when they had nobody left to go to. He was unable to take the weight. Inclining vigorously against a clammy rear entryway divider, Steve started to cry. He had been there for ten minutes, shaking with distress. He had decided however. He wasn't going to return to the state of affairs. He was going to make Katie pleased with him; he would have been solid. Similarly as he dismissed, Thomas Campbell flung open the entryway of his ‘house' and enticed Steve inside with a nauseating grin. Tim was beginning to get stressed. It had been very nearly an hour now. Without a doubt, his companion was popular for his colossal craving, yet doubtlessly he wouldn't have the option to eat that much at a time this way. Out of nowhere it occurred to him. He was at Thomas's. He stood up rapidly, thumping the undeniable mug of espresso everywhere throughout the floor. As he walked towards the entryways the specialist showed up by and by. â€Å"Are you with the Davies's?† The specialist was wearing a smile much the same as the one that had been cleared off Steven's face hours prior. Tim gestured, and the specialist couldn't conceal his bliss any more. â€Å"They will be fine,† he grinned, â€Å"Katie's pulse is down and her waters simply broke. She's fine†¦Ã¢â‚¬  The specialist looked somewhat puzzled as McKee pushed through the entryways, adjusted a corner and started to run towards the exit of the emergency clinic. He needed to discover Steve. He staggered out of Thomas Campbell's home only ten minutes in the wake of entering it. It hadn't changed a piece in those three brief months. There was as yet a ‘waiting room'. The smoke from cigarettes balanced low noticeable all around, and individuals that looked without spirits gazed vacantly at the dividers or floor. The recolored backdrop twisted at the roof, uncovering the mortar underneath. There was as yet the suppressed sound of hacking and the dreadful smell. Pee, debilitated, the smell of decaying food†¦ It was totally exemplified in the disgusting thick quality of Thomas Campbell's home. Tom had guaranteed Steven that he was anticipating him. He disclosed to him that he was frail, and that they all return. Steve had endured the scoffing, paid and had left. He was currently lurching down the rear entryway, smiling manically and crisscrossing from one end to the other. He bowed down and let out a progression of barbed, croaking snickers before carrying on towards the primary street. â€Å"Watch where you're going!† Steve had chanced upon an old man. The residents of Steve's town had seen anything. During his life the man had gotten cold and brutal, and was very obstinate. Rather than bowing down to check if Steve, presently lying on the floor in a fetal position, was breathing or cognizant, the man spat on him. â€Å"Damn druggies†¦ You should all get lost, you know that?† He continued murmuring to himself as he walked not far off. Tim was likewise mumbling softly. He was unable to accept he had left Steve all alone. He was so flippant. It was completely his deficiency. â€Å"Steve!† He called into the dull, turning down roads he didn't know in the desire for discovering his companion. â€Å"Steven!† He didn't have the foggiest idea where he was. He did not understand where to discover Steve. He needed to continue looking. After an issue free work, Katie Winters had brought forth a solid infant kid. â€Å"Can you send my fianc㠯⠿â ½ through, please?† It felt just as he had looked down each road in the city. Gasping, Tim leant against a vehicle to attempt to pause. It was then he saw him. â€Å"STEVEN!† He called, running towards the shadowy figure that was hunching on the opposite roadside. â€Å"Steven! You simpleton! Katie's fine! She was going in to work when I left!† Steve battled to his feet. He could simply make out what Tim was stating. He parted from his trance and started to stroll over the street towards his companion. He arrived at most of the way before there was a glimmer of white light. A quickly moving vehicle had quite recently turned down the calm road. Steve turned towards it and solidified. There was a shriek of brakes and afterward nothing. He was thrown into the air and moved off the hood of the vehicle, which dashed away as fast as it had come. Tim raced to the widely appealing and stooped by his Steven's side. â€Å"Somebody called an ambulance!† He shouted, however he was unable to hear himself. Steve connected for Tim's gloved hand and pressed it. The black out get of rescue vehicle alarms rang out as the night progressed. Steven gazed toward Tim, grinned, and fell back to the ground.

POLICY MEMO PAPER ON DOMESTIC POVERTY Research Example | Topics and Well Written Essays - 1750 words

Approach MEMO ON DOMESTIC POVERTY - Research Paper Example In this way, traditionalists accept that the answers for the United States neediness level files ought to underscore more on higher relationships rates, moral obligation, and less births with only one parent present. In any case, on the opposite side, nonconformists accept that the answers for the destitution level lists in the United States can be tended to by concentrating consideration on the negative effects of cutting government financial plans for hostile to neediness programs, the requirement for organizing youth advancement programs and tending to the negative impacts of demonstrating charge reliefs to the affluent. As per report from the Bread for the World Institute about 12.9% of individuals in the United states are poor, inferring that 1/8 individuals you go over in the United States in any event one is poor. Furthermore, the report further expresses that about 12.1% are additionally food shaky, now and again alluded to us â€Å"at danger of hunger† Therefore, it's anything but a fortuitous event that food and destitution rates are at similar levels. Accordingly, this is a distinctive ramifications that the notwithstanding the general of the 1990s government assistance changes and the ongoing year’s financial development in the United States, local neediness despite everything stays a major test (Melissa and Benjamin, 2014). The idea of government assistance changes in the U.S. is anything but another thought. The Federal government has been liable for financing low-salary Americans’ appropriation programs in the previous years with the point of decreasing neediness to empower low-pay families achieve independence through for example TANF program (Office of Family Assistance, 1999). For example, a portion of the goals of the TANF program are: Cursorily, the goals previously mentioned appear not be upholding for the changeless remain of the low pay workers in the government assistance programs, however with the commencement of the government assistance programs by the Federal government, the issue of destitution has intensified throughout the years paying little heed to the accomplishments made financially. Subsequently, the inclusion of

Understanding the Fear of Insects or Entomophobia

Understanding the Fear of Insects or Entomophobia Phobias Types Print Understanding the Fear of Insects or Entomophobia By Lisa Fritscher Lisa Fritscher is a freelance writer and editor with a deep interest in phobias and other mental health topics. Learn about our editorial policy Lisa Fritscher Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on April 28, 2019 Cheyenne Montgomery / Getty Images More in Phobias Types Causes Symptoms and Diagnosis Treatment Entomophobia, sometimes known as insectophobia, is the fear of insects. The fear is relatively common in the US, particularly in urban areas where coming into contact with a bug is fairly unusual because of the lack of interaction with nature. Urban dwellers fears of insects often serve as fodder for situation comedies and reality shows that depict their sudden transition to rural or island life. Many people who have never been exposed to this life can struggle because of the prevalence and pervasiveness of insects in living areas or they become overly aware of them in public spaces. Although they are not technically insects, the fear of spiders is the most prevalent form of entomophobia. Other commonly feared bugs include bees, ants, cockroaches and flies such as butterflies and moths. Many people fear bugs in general, reacting in panic to any insect or related creature that crosses their path. Fear of Contamination In many cases of entomophobia, the sufferer is afraid of becoming contaminated by insects. Many bugs, such as cockroaches and flies, do carry disease. However, people with contamination phobias take prudent cleanliness to an extreme. In addition, disgust there is a reaction that often causes symptoms of anxiety. A variety of research performed in the 2000s showed that we react more strongly to creatures that we find disgusting than we do to animals that may be more inherently dangerous. Perhaps this is an evolutionary response to our ancestors misunderstandings of disease prevention. Fear of Being Bitten Some people worry that they will be bitten by an insect. Specific worries run the gamut from the fear of pain to the fear of illness. Legitimate allergic reactions, particularly to bee stings and fire ant bites, do exist, as do legitimately venomous insects, but by in large, the fear of common insects such as house flies, cockroaches and the like do not warrant the fear of being bitten. The fear of triggering a medical condition is never considered a phobia. However, the vast majority of insect bites or stings cause little more than an annoyance, and most fears of being bitten are out of proportion to the risks. Fear of Infestation Some people worry about their homes or bodies becoming infested with bugs. According to an article in the Cultural Entomology Digest, people with this fear often bring items that they believe to be bugs to pest control officials. These specimens, gathered around the house, turn out to be bits of lint, scabs or dust, rather than the feared bugs. In the article, researcher Phillip Weinstein points out that infestation fears may be indicative of delusional thoughts rather than a simple phobia. It is up to the treatment provider to carefully analyze the clients thoughts and behaviors in order to accurately diagnose and treat the issue. The fear of insects is relatively common but does not need to take over your life. The fear responds well to a variety of short-term treatment methods. One of the most effective treatments is MEE or mere exposure effect, where entomophobes are introduced to insects in a controlled and intentional way. With a bit of hard work, you can beat even the most stubborn entomophobia.

Essay about Csia 301 - Syllabus - 4668 Words

Syllabus for CSIA 301 Faculty Contact Information Welcome to Foundations of Cybersecurity CSIA 301, a hybrid course. My name is Professor Nancy M. Landreville and I have been teaching here at the University of Maryland, University College since February 2007. My phone number is (301) 401-0144. You may contact me by phone any evening during the week (Monday - Friday) from 7:00pm - 9:00pm. You may email me at any time at nancy.landreville@faculty.umuc.edu . I encourage you to use the private messaging area rather than the faculty email address. This will facilitate faster response to your course questions. I will respond to your email within 24 hours from receipt of your email. Please place the name of the course in the subject line so I†¦show more content†¦The final assessment will be used to measure students’ mastery of course concepts. This course has final exam that students will be given 3 hours to complete. Students can start taking the final exam at any time during week 8 of the class, but once opened and start ed, students must submit the final exam within 3 hours. Course Modules and Quizzes You will find the course modules in the Course Content area of the WebTycho classroom. At the end of each module, you will find a short quiz that tests your understanding of the various concepts in the module. The results of these quizzes will be sent to me for inclusion in the course grade (4% for each module). You will also complete a quiz on each module during the course that covers practical exercises from the module which will be administered during our F2F sessions. These quizzes are not graded. Additional Information Students with Questions or Concerns If you have questions related to the course content or any of the graded deliverables,

The Impact Of British Art On The World Of Art And...

British art is respected across the world for it’s unique techniques and skills used for painting. A lot of artist from around the world visit Britain for it’s thick culture in the world of art and opportunities. Almost all ‘Minority art’ made in Britain falls into one of the two baskets, either it is created by an artist from an African- American/ Caribbean origin, or by the common people of the Indian-sub continental background. Despite of the attempts made to accumulate these two inconsequential groups together, in order to promote, what Britain still identifies as â€Å"Black art†, what they bring to the world of art is radically divergent, mostly because of their origin’s personal crisis as well as due to their history of struggle.†¦show more content†¦Otherness in the field of art in some regions is not being identified and appreciated as it should be. Fixity has now become a way of practicing culture, where racial differences i n the discourse of colonialism, is a incongruous methodology of representation. Fixity gives a feeling of firmness and an unchanging order as well as disorder, immortality and daemonic repetition of racism in art naturally. Similarly, the racial and gender stereotype, that is reflected in the way of art and it’s analysis, is a major rambling blueprint, in the manifestation of identification as well as of consciousness, that wavers between different opinions of what is conscientiously being repeated, always in a fixed state and something that has already been known for a long period of time. Therefore, it is the force of ambivalence that gives racial stereotype it’s prevalence, and that shield’s it’s repeatability in changing historical events and in it’s wandering case. Art is known to be region based, but a lot of artist now prefer going to a different nation and grasp a different technique and skills. But when it comes to opportunities, for example; an Indian origin or South-Asian origin artist may be at a greater disadvantage as compared to the white artist in British society, mainly because of an unchallenged racial intolerance or partiality, and also because of the history of British colonies in Asia. History

Guests of the Sheik Free Essays

My dear friend do you not see how we as women are raised and taught to uphold our reputation and our traditions in our villages and in our families. We know from a very young age what our duties and responsibilities are as women and it is the women who are responsible for caring for their husbands, children and the elderly. We as women are destine to marry only if there is a male within the same family available, such as a first cousin, as we would never bear children from other families that are not known to us. We will write a custom essay sample on Guests of the Sheik or any similar topic only for you Order Now It shocks me that you and your husband dated (courted) prior to the marriage being consummated. Dating is a term I am unfamiliar with but you say you have dated with other men and that you did this several times before you met and married your husband. This would not be tolerated in my village and in fact it may be a cause for one’s life to be taken, as it would be so shameful for our families’ reputation to have a daughter out with other men from other families. Men, in our village can have several wives but primarily it is only seen in wealthy families like the Sheik’s harem. There was a time when my little sister went with the school principal’s brother and his friend, none of whom my father knew, for a ride in the country without the permission of our father. Had my father found out that it was indeed my little sister (many people told lies to protect her from punishment) out joy riding with strange men then my sister would not just be punished but my father would be expected to end her life for she would have disgraced our families name (pg. 257). The type of value that we place on our family reputation is tremendous and it is easier to follow the rules then to break them as you do not get in trouble then. The behaviors you speak of would cause you death by your father if you were born and raised in El Nahra. In our village it is only a very few women who will ever leave the family for the City to obtain a higher education but it is rare. If we are chosen, by our fathers to marry, it is an arranged agreement, and a price is paid to the bride’s parents for their daughter. We are prohibited from marrying men other than first cousins or similar close relatives. (pg 159) I will never marry as the man whom I was suppose to marry disrespected his family and ran off with an outsider and so I am destine to be single. I do however have a purpose to fulfill and that is to care for my aging parents, it is a very prestigious role to be given. I will always have a roof over my head and food on the table. It is strange because I have heard through friends of mine that marriage and children are a lot of work and many envy me for I will never marry. I believe that our life in El Nahra is simplified and that the Western world complicates their lives with too much choice and freedom. The western way is quite confusing to me. What happens if you marry someone and have children who have a different color skin or hair? This would never be acceptable in El Nahra and that is why I believe our way is preferred. As you have learned in El Nahra, virginity at marriage is critical and to not be a virgin would create great disgrace to one’s family. When a groom goes to the brides chambers after they have signed the book of marriage there is a great celebration when we hear her cry with joyous pain or the groom emerges with a blood stained sheet, as this signifies that his bride was a virgin. It is then the bride’s parents are pleased to know that their daughter respected them and the marriage contract is valid. I can’t imagine how women could date many men and even have sexual relations with many men, how awful! Who would want you? Would you not be a disgrace to your family? It shocks me to hear that western women have relations and children with more than one man. In my family you would be dishonoring your family and it is likely that you would be punished or killed for this promiscuous and defiant behavior. Therefore my dear western friend do you not believe that in El Nahra it is easier to save yourself for marriage and to respect yourself for the man who is chosen for you to marry? And then we speak of the abayah and veil and you know that it is of great importance for you to wear yours when outside your home so you don’t show your body to any other men in a sensual manner which might be inviting to other men and it might create mixed emotions for them too. It would be horrible for your husband or father to learn that other men had witnessed your body. Wearing our abayah symbolizes many things but primarily it is a respect for your husband, family and religious belief. In my country it is said that, â€Å"an uncovered woman is an immoral woman† (24). When we are of age, developing as young women it is an honor to put on our first abayah and it is an exciting time of our lives. To wear our veil in public gives respect and it acknowledges that we honor our families and our God. We place an incredible amount of weight and importance on one’s reputation, a reality not foreign to you in the West, although I again state our way is much easier then all of the choices women have in the West. One’s reputation in El Nahra is contrasted to that of an ideal; to a perfect being when we abide by our rules and laws. When we speak of the abayah we can also speak of why we wear our veil, or hijab. Also, the abayah is worn for protection in the weather but also from other predators as you call them in the Western world. Do you remember when we went to the big city in celebration, that our hijab and abayahs afforded us the ability to not be seen as I would have been in big trouble if I had. It acts as a disguise so to say but it is also a source of comfort and pride for many of us in El Nahra. There are other cultures which I have heard of that share similarities in respect for their families such as the! Kung women, however they did not wear an abayah or veil because they worked in the fields and were the primary workers and providers for their sustenance. They too managed the family both inside and outside the home but it would have been very impractical to wear an abayah. Also the! Kung women went out gathering their foods and can you believe they frequently had their nursing children attached to them. These women stayed on their property not straying too far from their village, as we do during celebrations and it is not necessary for them to cover themselves as it is for us. An abayah would be too restrictive to the ! Kung. The two cultures do have their similarities when it comes to a women’s work and the respect they must show to their husbands, but their duties as women and as workers are greatly different then the tribe in El Nahra as are the areas and environments around them. You my western friends ask if there are the Brahmin problems in El Nahra and I will simplify my answer by saying that our religious leaders are held at the highest of authority on what is good and what is bad. However there does exist some possibility of revolution as there are differences of opinion in religion and culture. In El Nahra you have experienced our religious ceremonies and you have been invited to share in these, but if there ever is a revolution I will pray that El Nahra survives the turmoil and attempted upheaval. There are some people who are not satisfied with our lives here and they are tempting our youth into believing other customs. You know that Jabbar and Suheir would like to educate women of El Nahra away from the abayah and this is something that will cause many troubles in the village. It is an outrage and I wish they would stay in the City (pg 308). There are many people in very high positions who have over time been put there because of their knowledge and upbringing. They are the ones who read the Koran and preach its word. I see many possible troubles with the Brahmin in El Nahra conflicting with those in the City and I do pray that this will not end in a war, but they say it might as there are differences in opinion as to who is right and who is wrong. I repeat myself by saying that El Nahra today has a very balanced system that works and it would be a shame to give choices to the men and women of the village. The Brahmin are the upper class and wealthy, not only in material items but also in control and power of the community and here they are the respected by most. It is wise to keep things simple and the same and to respect our culture. It is not wise to disagree with the possible changes the Brahmin could lead to as it could cost you your life. In El Nahra our village is highly segregated to one’s social class and only â€Å"like† people associated with one another. Also, the women only associated with â€Å"like† women and the men were the same. Social classes are highly distinguished in Guest’s of the Sheik and the author and her husband were fortunate to be brought in and educated and somewhat accepted into the wealthy class as they were even given Mohammed to do their chores. When the author Elizabeth Warnock Fernea initially resisted the abayah she was shunned and it was prior to arriving in El Nahra that her acquaintance said you must respect the culture and you must wear this abayah when out in public as we as women do not reveal any part of our bodies to men other than our husbands. I enjoy my life in El Nahra and you have adjusted well my western friend and I will miss you when you’re gone. I do not wish to visit you in America as that scares me but I do hope you come back to visit me again as I like to hear your western ways but I would never wish to live them and I will hope that you will determine that our life is much easier then yours. How to cite Guests of the Sheik, Essay examples

Accounting for Human Capital

Question: Writing Letter To One Financial Analyst. Answer: To Mr. Tony Trainer, It is a universal fact that Human Resource is one of the major factors for the success of any business organization; and for this reason, they human resources have been regarded as a valuable asset for the business organizations. In spite of this fact, human resources are not considered as an asset for the business organizations in the balance sheets of the companies (Nyberg et al. 2014). A massive transformation can be seen in the society as the industrial age has become information age; but surprisingly, the principles and procedures have not been changed along with this transformation. It can be seen that the businesses consider human resources as one of their greatest assets, but they decline to value the human resources of the company in the balance sheet as the accounting principles do not allow them to do so. It can be said that twenty-first centuries is the era of technological as well as industrial development. Todays businesses have gone so far towards development with the help of technology. In this kind of situation, it is a fact the accounting system is holding the mindset of the old days. In todays era of high pace progress, it is the responsibility of the business organizations to change their various operations. Thus, there is a fare scope for accounting to change their various rules, regulations and principles. The business organizations need to understand that the human resources are one of the most crucial assets in the organization (Eisfeldt and Papanikolaou 2013). Employees or workers are responsible for the completion of the various jobs of the business organizations. In this process, they have to perform various kinds of jobs that need skills; on the other hand, they have to manipulate to achieve the goals and objective of the organizations (Kianto et al. 2014). Thus, it can be said that the human resources are the mean for the business organizations to achieve the organizational goals and objectives and they can be considered as the greatest assets of the organization. As per the recent development in the accounting knowledge and awareness, it has been considered that most of the assets in the business organizations are intangible. On the other hand, as per the traditional accounting principles, there is not any treatment of human resources of the organization in the balance sheet of the companies. In this situation, serious concerns have raised over the decision making process of the organization. How a business can take effective decision s by not considering the most important assets of the organization? The value of the human capital of an organization is an important aspect of the financial statement of the company; in addition, human resources help the organizations to increase the earning power and value of the businesses. In this regard, the human resources or the human capital of a business must be valued in the financial statements of the businesses. It has been seen that many people and organizations around the world is against the inclusion of human capital in the financial statements. On the contrary, many people and organizations want the inclusion of human capital min the financial statements (Khanna, Jones and Boivie 2014). Many reasons have been shown for the purpose of not inclusion of human capital in the balance sheet of the organization. Some variations in these reasons have been seen, but among all the reasons, some general reasons have been spotted. The main reason is the difficulty in the measurement of the value of human capital (Fulmer and Ployhart 2014). The reason is that in case of inconsistency in the performance of human capital, the value would be different and would affect the balance sheets of the organizations. Apart from these, the process of valuing the human capital is less practical as there cannot be any certain procedures to measure the value of human capital of any business organization. Apart from this, the lack of uniform laws and principles for the companies is another difficulty in the valuation of human capital. In case a way can be determined to value the information provided by the human capital of the organization, the mobility of human nature is a hurdle in this way (G amerschlag 2013). Switching off the jobs by the employees or workers is another reason for not including human capital in the balance sheet of the organizations. In this case, the change in jobs of the employees affects the valuation of human capital in the organization and this leads to the error in the balance sheet of the companies (Flamholtz 2012). Some people and institutions around the world consider human capital as a line item that needs a completely separate process of identification. The inclusion of line items in the balance sheet has an inverse effect on the balance sheet as they can be easily manipulated. It can be seen that many problems involve in the process of valuing the human capital of the organizations. There are employees are not certified but they are great workers. There are employees who are certified but they are not good workers. There are neither employees that are certified nor good workers. Hence, it is a tough process to value the human capital based on case by case (Gre en and Haines 2015). From the above discussion, it can be seen that there are many concrete and logical reasons behind not recognizing human capital as the assets of the organizations. These are some major reason that cannot be ignored by the companies. It has been a practice over the decades to consider human resources as the liability of the organization. The reason is that the employees have to be paid with salaries, future pensions and other benefits. However, the point of view has been changed drastically as most of the CEOs of the large corporations are considering the employees as the greatest assets of the organizations. There are many people and institutions all over the world that believes that human resources need to be treated as the assets of a business organization. There are many reasons behind considering human resources as the assets of the organizations. It can be seen that the companies that invest in the human resources of the organization creates a positive image in the business market (O'MAHONY 2012). Apart from this, these companies can get the necessary competitive advantage by performing better financially. These achievements can only be possible by the efforts of the employees of the organizations. Hence, i t is the right of the investors of the organizations to know all the facts about the employees. The only way to do this is to treat human capital as the assets of the organizations and to include them in the balance sheet of the companies. Human capital has a major significance in the process of managerial reporting and decision-making process of the organizations. There are instances where the organizational managers use human capital for making effective business decision for the long run development of the business organizations. The recognition of human capital as an asset of the organization helps to prove the fact the human resources are paramount in the development of any business organization (Dawson 2012). At the time of managing the human resources of the organizations, the human resource managers have to focus on the various factors of the development of the human resources. From the whole discussion, it can be observed that valid reasons are there for both recognizing human capital as assets and for not recognizing human capital as assets of the businesses. All the logics have strong points. The various traits of human nature make it difficult for the accountants to measure the value of the human capital of the organization. The lack of consistency in performance is one of those traits that make it almost impossible to measure the value of human capital (Bapna et al. 2013). There are many other reasons that support this fact. However, there are still many positive sides that are enough to support the argument that human capital of the business organizations must be recognized as the assets. The human resources of the organization are the most important factor form the success of the organizations. In addition, the human resources help the management in the decision making process. The human capital of the organizations can be measured by two methods; th ey are in terms of human resource cost and human resource value (jeper.org 2017). There are many subcategories in these two methods of valuation of human capital. However, Generally Accepted Accounting Principles do not approve these methods. This is the major reason in the valuation of human resources as there is not any approved uniform method for all the companies. Hence, it can be concluded that there are both negatives and positives in recognizing human capital as the assets. Right now, it is not possible to include human capital in balance sheet as the assets of the organization. However, there are sufficient future scopes to recognize this as assets. In this regard, GAAP and other accounting boards need to set up and they have to implement accounting policies and principles to support the recognition of human capital as the assets. Hence, there is a future scope for the companies to recognize the human capital as the assets of the organization. References Bapna, R., Langer, N., Mehra, A., Gopal, R. and Gupta, A., 2013. 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