El estudio de proyectos

El estudio de proyectos 1 EL ESTUDIO DE PROYECTOS 1.1 Preparacià ³n y evaluacià ³n de proyectos Un proyecto es la bà ºsqueda de una solucià ³n inteligente al planteamiento de un problema tendiente a resolver, entre tantos, una necesidad humana. El proyecto surge como respuesta a una idea que busca la solucià ³n de un problema o la manera de aprovechar una oportunidad de negocios. Al preparar y evaluar un proyecto se pretende encontrar la mejor solucià ³n al â€Å"problema econà ³mico† que se ha planteado, y asà ­ conseguir que se disponga de antecedentes y la informacià ³n necesaria para asignar racionalmente los recursos escasos a la alternativa de solucià ³n mà ¡s eficiente y viable frente a una necesidad humana percibida. La Pre-inversià ³n consta de dos etapas. La primera etapa es la Preparacià ³n del proyecto, es decir, se determina magnitud de la inversià ³n, los costos y beneficios. La segunda etapa es la Evaluacià ³n del proyecto, en otras palabras, se mide la rentabilidad de la inversià ³n. Las causas del fracaso o del à ©xito pueden ser: * Cambios tecnolà ³gicos * Cambios en el contexto polà ­tico: cambios de gobierno o variaciones econà ³micas. * Cambios en las relaciones comerciales internacionales * Inestabilidad de la naturaleza * Entorno institucional * Normativa legal 1.2 La toma de decisiones asociadas con un proyecto No existe una concepcià ³n rà ­gida definida en tà ©rminos de establecer mecanismos precisos en la toma de decisiones asociadas con un proyecto. No obstante, resulta obvio seà ±alar que la adopcià ³n de decisiones exige disponer de un sinnà ºmero de antecedentes que permitan que esta se efectà ºe inteligentemente. Lo fundamental en la toma de decisiones es que à ©stas se encuentran cimentadas en antecedentes bà ¡sicos concretos que hagan que se adopten concienzudamente y con el mà ¡s pleno conocimiento de las distintas variables que entran en juego. Evaluacià ³n de proyectos consisten entonces, en un conjunto de antecedentes justificatorios, mediante los cuales se establecen las ventajas y desventajas que tiene la asignacià ³n de recursos para una idea o un objetivo determinado. 1.3 Tipologà ­a de los proyectos: Uno de los primeros problemas que se observan al evaluar un proyecto es la gran diversidad de tipos de proyectos que se pueden encontrar, dependiendo tanto del objetivo de estudio, como de la finalidad de la inversià ³n. Segà ºn el objetivo o finalidad del estudio, de acuerdo con lo que se espera medir con la evaluacià ³n, es posible identificar 3 tipos de proyectos que obligan a conocer 3 formas de obtener los flujos de caja para lograr el resultado deseado: 1. Estudios para medir la rentabilidad del proyecto, es decir, del total de la inversià ³n, independientemente de dà ³nde provengan los fondos. 2. Estudios para medir la rentabilidad de los recursos propios invertidos en el proyecto. 3. Estudios para medir la capacidad del propio proyecto para enfrentar los compromisos de pago asumidos en un eventual endeudamiento para su realizacià ³n. Para el evaluador de proyectos es necesario y fundamental diferenciar entre la rentabilidad del proyecto y la rentabilidad del inversionista. La rentabilidad del proyecto es la que busca medir la rentabilidad del negocio independientemente de quien lo haga, mientras que la rentabilidad del inversionista es la que busca medir la rentabilidad de los recursos propios del inversionista en la eventualidad de que se lleve a cabo el proyecto. Segà ºn la finalidad o el objeto de la inversià ³n, es decir, del objetivo de la asignacià ³n de recursos es posible distinguir entre: a) Proyectos que buscan crear nuevos negocios: en este caso, la evaluacià ³n se concentrarà ¡ en determinar todos los costos y beneficios asociados directamente con la inversià ³n. b) Proyectos que buscan evaluar un cambio, mejora o modernizacià ³n de empresas ya existentes: solo considerarà ¡ aquellos que son relevantes para la decisià ³n que se deberà ¡ tomar. a. Un proyecto de modernizacià ³n puede incluir: i. Externalidad ii. Internalizacià ³n iii. Reemplazo iv. Ampliacià ³n v. Abandono 1.4 La evaluacià ³n de proyectos Si se encarga la evaluacià ³n de un mismo proyecto a dos especialistas diferentes, seguramente ambos resultados serà ¡n distintos por el hecho de que la evaluacià ³n se basa en estimaciones de lo que se espera sean en el futuro los beneficios y costos que se asocian a un proyecto. La evaluacià ³n de proyectos pretende medir objetivamente ciertas magnitudes cuantitativas resultantes del estudio del proyecto, y dan origen a operaciones matemà ¡ticas que permiten diferentes coeficientes de evaluacià ³n. Lo realmente decisivo es poder plantear premisas y supuestos và ¡lidos que hayan sido sometidos a convalidacià ³n a travà ©s de distintos mecanismos y tà ©cnicas de comprobacià ³n. Por otra parte la clara definicià ³n de cuà ¡l es el objetivo que se persigue con la evaluacià ³n constituye un elemento clave para tener en cuenta en la correcta seleccià ³n del criterio evaluativo. Un proyecto puede tener diferentes apreciaciones desde el punto de vista privado y el social. Cualquiera que sea el marco en el que el proyecto està © inserto, siempre serà ¡ posible medir los costos de las distintas alternativas de asignacià ³n de recursos a travà ©s de un criterio econà ³mico que permita, en definitiva, conocer las ventajas y desventajas cualitativas y cuantitativas que implica la asignacià ³n de los recursos escasos a un determinado proyecto de inversià ³n. 2 EL PROCESO DE PREPARACIÓN Y EVALUACIÓN DE PROYECTOS El Estudio del proyecto pretende contestar el interrogante de si es o no conveniente realizar una determinada inversià ³n. El estudio de viabilidad debe simular con el mà ¡ximo de precisià ³n lo que sucederà ­a con el proyecto si este fuera implementado. 2.1 Alcances del estudio de proyectos En tà ©rminos generales, son varios los estudios particulares que deben realizarse para evaluar un proyecto: los de viabilidad comercial, tà ©cnica, legal, organizacional, de impacto ambiental y financiera. Por lo regular, el estudio de una inversià ³n se centra en la viabilidad econà ³mica o financiera, y toma el resto de las variables à ºnicamente como referencia. Estudio de viabilidad comercial: indicara si el mercado es sensible o no al bien producido u ofrecido por el proyecto y la aceptabilidad que tendrà ­a en su consumo o uso, permitiendo determinar la postergacià ³n o rechazo de un proyecto sin tener que asumir los costos que implica un estudio econà ³mico completo. Estudio de viabilidad tà ©cnica: analiza las posibilidades materiales, fà ­sicas o quà ­micas de producir el bien o servicio que desea generarse con el proyecto. Estudio de viabilidad legal: asegurar la existencia o ausencia de restricciones de carà ¡cter legal que impedirà ­an el funcionamiento del proyecto. Estudio de viabilidad organizacional: su objetivo es definir si existen condiciones mà ­nimas necesarias para garantizar la viabilidad de la implementacià ³n, tanto estructural como lo funcional. Estudio de viabilidad financiera: determina su aprobacià ³n o rechazo, mire la rentabilidad que retorna la inversià ³n, medido con base monetaria. Estudio de viabilidad del impacto ambiental: encontrar las normas impuestas en materia de regulacià ³n ambiental para impedir futuros impactos negativos derivados de una eventual compensacià ³n del daà ±o causado por una inversià ³n. 2.2 El estudio de proyecto como proceso cà ­clico El proceso de un proyecto reconoce 4 grandes etapas: idea, preinversià ³n, inversià ³n y operacià ³n. Idea: puede enfrentarse sistemà ¡ticamente bajo una modalidad de gerencia de beneficios, es decir, donde la organizacià ³n està ¡ estructurada operacionalmente bajo un esquema de bà ºsqueda permanente de nuevas ideas de proyectos. Preinversià ³n: se realizan los 3 estudios de viabilidad Perfil: se elabora a partir tanto de la informacià ³n existente, como del juicio comà ºn y de la opinià ³n que da la experiencia. En el estudio del perfil se busca determinar si existe alguna razà ³n que justifique el abandono de una idea antes de que se destinen recursos. Prefactibilidad: profundiza en la investigacià ³n, y se basa en informacià ³n de fuentes secundarias para definir las variables principales referidas al mercado, a las alternativas tà ©cnicas de produccià ³n y a la capacidad financiera de los inversionistas, entre otros. Se caracteriza fundamentalmente por descartar soluciones con mayores elementos de juicio. Como resultado de este estudio, sufre la recomendacià ³n de aprobacià ³n, abandono o postergacià ³n. Factibilidad: se elabora sobre la base de antecedentes precisos obtenidos mayoritariamente a travà ©s de fuentes de informacià ³n primarias. Este estudio constituye el paso final de la etapa de preinversià ³n. El estudio de proyectos, cualquiera que sea la profundidad con que se realice, distingue dos grandes etapas: la de formulacià ³n y preparacià ³n, y la de evaluacià ³n. La primera tiene dos objetivos: definir todas las caracterà ­sticas que tengan algà ºn grado de efecto en el flujo de ingresos y egresos monetarios del proyecto y calcular su magnitud. La segunda etapa, busca determinar la rentabilidad de la inversià ³n en el proyecto. En la etapa de evaluacià ³n, es posible distinguir tres sub-etapas: 1. Medicià ³n de la rentabilidad del proyecto 2. Anà ¡lisis de las variables cualitativas 3. Sensibilizacià ³n del proyecto El anà ¡lisis completo de un proyecto requiere de por lo menos la realizacià ³n de cuatro estudios complementarios: de mercado, tà ©cnico, organizacional-administrativo-legal y financiero. 2.3 Estudio tà ©cnico del proyecto Tiene como objeto proveer informacià ³n para cuantificar el monto de las inversiones y de los costos de operacià ³n pertinentes a esta à ¡rea. Una de sus conclusiones de este estudio es que se deberà ¡ definir la funcià ³n de produccià ³n que optimice el empleo de los recursos disponibles en la produccià ³n del bien o servicio del proyecto. Con este estudio se determinaran los requerimientos de equipos de fà ¡brica para la operacià ³n y el monto de la inversià ³n correspondiente. La descripcià ³n del proceso productivo posibilitarà ¡ conocer las materias primas y los insumos restantes que este demandarà ¡. La definicià ³n del tamaà ±o del proyecto es fundamental para la determinacià ³n de las inversiones y los costos que se derivan del estudio tà ©cnico. Las interrelaciones entre decisiones de carà ¡cter tà ©cnico se complican al tener que combinarse con decisiones derivadas de los restantes estudios particulares del proyecto. 2.4 El estudio de mercado Muchos costos de operacià ³n pueden preverse simulando la situacià ³n futura y especificando las polà ­ticas y los procedimientos que se utilizaran como estrategia comercial. Decisiones como el precio de introduccià ³n, las inversiones para fortalecer una imagen, el acondicionamiento de los locales de venta en funcià ³n de los requerimientos observados en el estudio de los clientes potenciales y las polà ­ticas de crà ©dito recomendadas por el mismo estudio, pueden constituirse en variables pertinentes para el resultado de la evaluacià ³n. Metodolà ³gicamente se deben estudiar 4 aspectos: a) El consumidor y las demandas del mercado y del proyecto, actuales y proyectadas. El anà ¡lisis del consumidor tiene por objeto caracterizar a los consumidores actuales y potenciales, identificando sus preferencias, hà ¡bitos de consumo, motivaciones, etc., para obtener un perfil sobre el cual pueda basarse la estrategia comercial. El anà ¡lisis de la demanda cuantifica el volumen de bienes o servicios que el consumidor podrà ­a adquirir de la produccià ³n del proyecto. b) La competencia y las ofertas del mercado y del proyecto, actuales y proyectadas. El estudio de la competencia es fundamental ya que la estrategia que se defina para el proyecto puede ser indiferente a esta. Es preciso conocer las estrategias que sigue la competencia para aprovechar sus ventajas y evitar sus desventajas. c) La comercializacià ³n del producto o servicio generado por el proyecto Deben tomarse decisiones sobre polà ­ticas de ventas y de crà ©dito, intereses, precio, canales de distribucià ³n, marca, estrategia publicitaria, inversiones en creacià ³n de la imagen, etc. d) Proveedores y la disponibilidad y el precio de los insumos, actuales y proyectados. Se debe determinar la disponibilidad de insumos y el precio que debe pagarse para su abastecimiento. 2.5 El estudio organizacional-administrativo-legal Para cada proyecto es posible definir la estructura organizativa que mà ¡s se adapte a los requerimientos de su posterior operacià ³n. Conocer esta estructura es fundamental para definir las necesidades de personal calificado para la gestià ³n y por tanto, estimar con mayor precisià ³n los costos indirectos de la mano de obra ejecutiva. La decisià ³n de desarrollar internamente actividades que pudieran subcontratarse influye directamente en los costos por la mayor cantidad de personal que pudiera necesitarse, la mayor inversià ³n en oficinas y equipamiento y el mayor costo en materiales y otros insumos. Los aspectos legales pueden restringir la localizacià ³n y obligar a mayores costos de transporte, o bien pueden otorgar franquicias para incentivar el desarrollo de determinadas zonas geogrà ¡ficas donde el beneficio que obtendrà ­a el proyecto superarà ­a los mayores costos de transporte. Uno de los efectos mà ¡s directos de los factores legales y reglamentarios se refiere a los aspectos tributarios. 2.6 El estudio financiero Sus objetivos son: ordenar y sistematizar la informacià ³n de carà ¡cter monetario que proporcionan las etapas anteriores, elaborar los cuadros analà ­ticos y datos adicionales para la evaluacià ³n del proyecto y evaluar los antecedentes para determinar la rentabilidad. La sistematizacià ³n de la informacià ³n financiera consiste en identificar y ordenar todos los à ­tems de inversiones, costos e ingresos que puedan deducirse de los estudios previos. Los ingresos de operacià ³n se deducen de la informacià ³n de precios y demanda proyectada, calculados en el estudio de mercado, de las condiciones de venta, de las estimaciones de venta de residuos y del cà ¡lculo de ingresos por venta de equipos cuyo reemplazo esta previsto durante el periodo de evaluacià ³n del proyecto, segà ºn antecedentes que pudieran derivarse de los estudios tà ©cnicos, organizacional y de mercado. Los costos de operacià ³n se calculan con la informacià ³n de prà ¡cticamente todos los estudios anteriores. La evaluacià ³n del proyecto se realiza sobre la estimacià ³n del flujo de caja de los costos y beneficios. El resultado de la evolucià ³n se mide por medio de distintos criterios que, mà ¡s que operativos, son complementarios entre sà ­. 2.7 El estudio del impacto ambiental Se sugiere introducir en la evaluacià ³n de proyectos las normas ISO 14,000 las cuales consisten en una serie de procedimientos asociados con dar a los consumidores una mejora ambiental continua de los productos y servicios que proporcionara la inversià ³n, asociada con los menores costos futuro de una eventual reparacià ³n de los daà ±os causados sobre el medio ambiente. La gestià ³n del impacto ambiental se tiende a la bà ºsqueda de un proceso continuo de mejoramiento ambiental de toda la cadena de produccià ³n. El estudio de impacto ambiental como parte de la evaluacià ³n econà ³mica de un proyecto no ha sido lo suficientemente tratado, aunque se observan avances sustanciales en el à ºltimo tiempo. Una tipologà ­a de estudios de impacto ambiental permite identificar tres tipos: 1. Cualitativos: identifica, analizan y explican los impactos positivos y negativos que podrà ­a causar al ambiente la implementacià ³n del proyecto. 2. Cualitativo numà ©ricos: relaciona factores de ponderacià ³n en escala de valores numà ©ricos a las variables ambientales. 3. Cuantitativos: determinan tanto los costos asociados con las medidas de mitigacià ³n total o parcial como los daà ±os evitados, incluyendo ambos efectos dentro de los flujos de caja proyectados. Existen distintos mà ©todos que permiten incorporar el factor monetario al efecto ambiental: a) Mà ©todo de valoracià ³n contingente: busca determinar la disposicià ³n a pagar de las personas por los beneficios que se espera produzca el proyecto. b) Mà ©todo del costo evitado: considera que el costo asociado con una externalidad debe ser asumido por el proyecto que la ocasiona, para lo cual incorpora dentro de los costos el gasto de subsanar el daà ±o causado o, dentro de los beneficios, el costo que la inversià ³n evitarà ­a al resto de la comunidad. c) Mà ©todo de los precios hedà ³nicos: busca determinar todos los atributos de un bien que podrà ­a explicar el precio que las personas està ¡n dispuestas a pagar por el. Alcance del estudio: El estudio deberà ­a incluir todos los peligros, riesgos e impactos asociados con las personas, el medio ambiente, la comunidad del entorno y los bienes fà ­sicos donde se inserta el proyecto. 3 ESTRUCTURA ECONÓMICA DEL MERCADO El mercado està ¡ conformado por la totalidad de los compradores y vendedores potenciales del producto o servicio que se vaya a elaborar segà ºn el proyecto. La investigacià ³n de mercado entrega informacià ³n histà ³rica y actual tanto del comportamiento de los consumidores, proveedores, competidores, como de los canales de distribucià ³n para la comercializacià ³n del producto del proyecto. 3.1 Estructura de mercado El ambiente competitivo en que se desenvolverà ¡ el proyecto puede adquirir una de las siguientes formas generales: 1. Competencia perfecta: se caracteriza porque en el mercado de un determinado producto existen muchos compradores y vendedores que no pueden influir en el precio; el producto es idà ©ntico y homogà ©neo; existe movilidad perfecta de los recursos; no hay barreras de entrada o salida y los agentes econà ³micos està ¡n perfectamente informados de las condiciones del mercado. 2. Monopolio: un solo proveedor vende un producto para el que no hay sustitutos perfectos, y las dificultades para ingresar a esa industria son grandes. 3. Competencia monopà ³lica: existen numerosos vendedores de un producto diferenciado y, en el largo plazo, no hay dificultades para entrar o salid de la industria. 4. Oligopolio: hay pocos vendedores de un producto homogà ©neo o diferenciado y el ingreso o salida de la industria es posible pero con dificultades. 4 EL ESTUDIO DE MERCADO El concepto de estudio de mercado se identifica con la definicià ³n del precio al que los consumidores està ¡n dispuestos a comprar, como a la demanda. Los objetivos particulares del estudio de mercado serà ¡n ratificar la posibilidad real de colocar el producto o servicio que elaborarà ­a el proyecto en el mercado, conocer los canales de comercializacià ³n que usan o podrà ­an usarse en la comercializacià ³n de ellos, determinar la magnitud de la demanda que podrà ­a esperarse y conocer la composicià ³n, las caracterà ­sticas y la ubicacià ³n de los potenciales consumidores. 4.1 El mercado del proyecto Al estudiar el mercado de u proyecto es preciso reconocer los agentes que, con su actuacià ³n, tendrà ¡n algà ºn grado de influencia sobre las decisiones que se tomarà ¡n al definir su estrategia comercial. En este sentido son cinco los submercados que se reconocerà ¡n al realizar un estudio de factibilidad: proveedor, competidor, distribuidor, consumidor y externo. Mercado Proveedor: Deberà ¡n estudiarse todas las alternativas de obtencià ³n de materias primas, asà ­ como sus costos, condiciones de compra, sustitutos, durabilidad, necesidad de infraestructura especial para bodegaje, oportunidad y demoras en la recepcià ³n, disponibilidad, seguridad en recepcià ³n, etc. Es necesario conocer las proyecciones a futuro. Mercado Competidor: Se debe tener en cuenta que cuando la materia prima es escasa o los medios de transporte son escasos la competencia por ellos serà ¡ prioritaria. El mercado competidor directo son las empresas que elaboran y venden productos similares a los del proyecto. Es imprescindible conocer la estrategia comercial que à ©stas desarrollen para enfrentar la mejor manera su competencia en el mercado consumidor. El mercado distribuidor: es el que requiere un menor nà ºmero de variables pero no es menos importante. La disponibilidad de un sistema que garantice la entrega oportuna de los productos al consumidor es sumamente importante. Uno de los factores mà ¡s importantes son los costos de distribucià ³n y son los que determinan el precio al que llegarà ¡ el producto al consumidor y por lo tanto la demanda que deberà ¡ enfrentar el proyecto. El mercado consumidor: es probablemente el que mà ¡s tiempo requiere para su estudio. La complejidad del consumidor hace que se tornen imprescindibles varios estudios especà ­ficos sobre à ©l, ya que asà ­ podrà ¡n definirse diversos efectos sobre la composicià ³n del flujo de caja del proyecto. Se deben definir los hà ¡bitos y motivaciones de compra para definir tanto al consumidor real como al potencial. Mercado externo: recurrir a fuentes externas de abastecimiento de materias primas obliga a consideraciones y estudios especiales que se diferencian del abastecimiento en el mercado local. Ninguno de estos mercados puede analizarse exclusivamente sobre la base de lo ya existente. Siempre podrà ¡ haber proveedores que la competencia directa no haya tenido en cuenta o competidores potenciales que hoy no lo son, o nuevos sistemas de distribucià ³n no utilizados, e incluso mercados consumidores no cubiertos hasta el momento. 4.2 Objetivos del estudio de mercado Para fines de la preparacià ³n del proyecto, el estudio de cada una de las variables que se seà ±alaron en el apartado anterior, va dirigido principalmente a la recopilacià ³n de informacià ³n de carà ¡cter econà ³mico que repercuta en la composicià ³n del flujo de cada del proyecto. El objetivo del estudio del mercado como la reunià ³n de antecedentes para determinar su influencia en el flujo de caja, cada actividad del mismo deberà ¡ justificarse por proveer informacià ³n para calcular algà ºn à ­tem de inversià ³n, de costos de operacià ³n o de ingreso. Al existir opciones entre las cuales elegir, el estudio de mercado tambià ©n deberà ¡ analizar el entorno en el cual se mueve cada uno de los mercados para definir la estrategia comercial mà ¡s adecuada a la realidad en donde deberà ¡ situarse el proyecto una vez implementado. 4.3 Etapas del estudio de mercado Se definen 3 etapas: 1. Anà ¡lisis Histà ³rico: pretende lograr dos objetivos especà ­ficos: reunir informacià ³n de carà ¡cter estadà ­stico que pueda servir y evaluar el resultado de algunas decisiones tomadas por otros agentes del mercado, para identificar los efectos positivos o negativos que se lograron. 2. Anà ¡lisis de la situacià ³n vigente: es importante, porque es la base de cualquier prediccià ³n. Sin embargo, su importancia relativa es baja, ya que difà ­cilmente permitirà ¡ usar la informacià ³n para algo mà ¡s que eso. Esto se debe a que, por ser permanente la evolucià ³n del mercado puede tener cambios situacionales cuando el proyecto se està © implementando. 3. Anà ¡lisis de la situacià ³n proyectada: este es el que realmente tiene interà ©s el preparador y evaluador del proyecto. Los otros dos anà ¡lisis permiten proyectar una situacià ³n suponiendo el mantenimiento de un orden de cosas que con la sola implementacià ³n del proyecto se deberà ¡ modificar. Esto obliga a que en la situacià ³n proyectada se diferencie la situacià ³n futura sin el proyector y luego con la participacià ³n de à ©l, para concluir con la nueva definicià ³n del mercado. 6 ESTIMACIÓN DE COSTOS La estimacià ³n de los costos futuros constituye uno de los principales aspectos centrales del trabajo del evaluador, tanto por la importancia de ellos en la determinacià ³n de la rentabilidad del proyecto, como por la variedad de elementos sujetos a valorizacià ³n como desembolsos del proyecto. 6.6 Elementos relevantes de costos Aunque es posible, en tà ©rminos genà ©ricos, clasificar ciertos à ­tems de costos como relevantes, solo el examen exhaustivo de aquellos que influyen en el proyecto posibilitarà ¡ catalogarlos correctamente. Para identificar las diferencias inherentes a las alternativas, es recomendable que previamente se establezcan las funciones de costos de cada una de ellas. De su comparacià ³n resultarà ¡ la eliminacià ³n para efectos del estudio, de los costos inaplicables. Si hubiera que dirigir el estudio de las diferencias de costos, los siguientes deberà ­an considerarse como prioritarios: * Variaciones en los està ¡ndares de materia prima * Tasa de salario y requerimientos de personal para la operacià ³n directa * Necesidades de supervisià ³n e inspeccià ³n * Combustible y energà ­a * Volumen de produccià ³n y precio de venta * Desperdicio o mermas * Valor de adquisicià ³n * Valor residual del equipo en cada aà ±o de su vida à ºtil restante * Impuestos y seguros * Mantenimiento y reparaciones Es necesario insistir sobre el costo de oportunidad externo a las alternativas que pudiera repercutir de manera diferente en cada una de ellas. Todos los costos deben considerarse en tà ©rminos reales para lo cual debe incorporarse el factor tiempo. 6.11 Costos Contables Aunque en la preparacià ³n del proyecto deben considerase los costos efectivos y no los contables, estos à ºltimos son importantes para determinar la magnitud de los impuestos a las utilidades. Como el fisco no puede ir revisando el grado de deterioro de cada activo del paà ­s, define una pà ©rdida de valor promedio anual para activos similares, que denomina depreciacià ³n. La depreciacià ³n no constituye un egreso de caja pero es posible restarlo de los ingresos para reducir la utilidad y con ellos los impuestos. El preparador del proyecto debe velar por recoger en detalle la normativa legar que condicionarà ¡ la estimacià ³n de los tributos. El termino depreciacià ³n se utiliza para referirse a la pà ©rdida contable de valor de activos fijos. El mismo concepto referido a un activo intangible o nominal se denomina amortizacià ³n del activo intangible. La utilidad negativa, en el anà ¡lisis incremental, no significa necesariamente pà ©rdida, sino reduccià ³n de utilidad. Por eso, en el anà ¡lisis incremental, en vez de asociar cero impuestos a una utilidad negativa, se considerarà ¡ un ahorro de costo equivalente a ese porcentaje. Un proyecto de mejora que reduzca los costos de la empresa deberà ¡ considerar que el aumento, menos que proporcional, en las utilidades està ¡ asociado con un aumento en el impuesto que debe pagar. El costo de una deuda tambià ©n es deducible de impuestos y tiene un impacto tributario positivo que debe incluirse en el flujo de caja cuando se busca medir la rentabilidad de los recursos propios invertidos en un proyecto. Para calcular el impacto tributario de una deuda, se debe descomponer el monto total del servicio de la deuda en dos partes: Amortizacià ³n: corresponde a una devolucià ³n del prà ©stamo, y por tanto, no constituye un costo, ni està ¡ afecta a impuestos. Intereses: es un gasto financiero de similar comportamiento al arrendamiento de cualquier activo y està ¡ afecta a impuestos. 7 ANTECEDENTES ECONÓMICOS DEL ESTUDIO TÉCNICO Las diferencias de cada proyecto en su ingenierà ­a hacen muy complejo generalizar un procedimiento de anà ¡lisis que sea à ºtil a todos ellos. Sin embargo, es posible desarrollar un sistema de ordenacià ³n, clasificacià ³n y presentacià ³n de la informacià ³n econà ³mica derivada del estudio tà ©cnico. 7.1 Alcances del estudio de Ingenierà ­a El estudio de ingenierà ­a del proyecto debe llegar a determinar la funcià ³n de produccià ³n à ³ptima para la utilizacià ³n eficiente y eficaz de los recursos disponibles para la produccià ³n del bien o servicio deseado. De la seleccià ³n del proceso productivo à ³ptimo se derivarà ¡n las necesidades de equipo y maquinaria; de la determinacià ³n de su disposicià ³n en planta (layout) y del estudio de los requerimientos del personal que los operen, asà ­ como de su movilidad, podrà ­an definirse las necesidades de espacio y obras fà ­sicas. El cà ¡lculo de los costos de operacià ³n de mano de obra, insumos diversos, reparaciones, mantenimiento y otros se obtendrà ¡ directamente del estudio del proceso productivo seleccionado. 7.2 Proceso de Produccià ³n El proceso de produccià ³n se define como la forma en que una serie de insumos se transforman en productos mediante la participacià ³n de una determinada tecnologà ­a. Los distintos tipos de procesos productivos pueden clasificarse en funcià ³n de su flujo productivo: a) En serie: cuando ciertos productos, cuyo diseà ±o bà ¡sico es relativamente estable en el tiempo, y que està ¡n destinados a un gran mercado, permiten su produccià ³n para existencias. b) Por pedido: la produccià ³n sigue secuencias diferentes, que hacen necesaria su flexibilizacià ³n, a travà ©s de mano de obra y equipos suficientemente maleables para adaptarse a las caracterà ­sticas del pedido. c) Por proyecto: corresponde a un producto complejo de carà ¡cter à ºnico que, con tareas bien definidas en tà ©rminos de recursos y plazos, da origen, normalmente, a un estudio de factibilidad completo. 7.3 Efectos econà ³micos de la ingenierà ­a Las necesidades de inversià ³n en obra fà ­sica se determinan principalmente en funcià ³n de la distribucià ³n de los equipos productivos en el espacio fà ­sico (layout). Serà ¡ preciso considerar posibles ampliaciones futuras. La distribucià ³n en planta debe evitar los flujos innecesarios de materiales, productos en proceso o terminados, personal, etc. Los cà ¡lculos de requerimientos de obra fà ­sica para la planta, mas los estudios de và ­as de acceso, circulacià ³n, bodegas, estacionamientos, à ¡reas verdes, ampliaciones proyectadas y otros, serà ¡n algunos de los factores determinantes en la definicià ³n del tamaà ±o y las caracterà ­sticas del terreno. La relacià ³n entre costos de operacià ³n e inversià ³n serà ¡ mayor cuanto menos intensiva en capital sea la tecnologà ­a. En muchos casos, el estudio tà ©cnico debe proporcionar informacià ³n financiera relativa a ingresos de operacià ³n; es el caso de los equipos y las maquinarias que se deben reemplazar y que al ser dados de baja permiten su venta. En otros casos, los ingresos se generan por la renta de subproductos, como el desecho derivado de la elaboracià ³n de envases de hojalata, que se vende como chatarra. 7.4 Economà ­as de escala Para medir la capacidad para competir debe estimarse el costo fabril de los distintos niveles de capacidad de produccià ³n. Para ello, se debe definir los componentes mà ¡s relevantes del costo: consumo de materias primas y materiales, utilizacià ³n de mano de obra, mantenimiento y gastos fabriles en general. El costo fabril ya definido debe compararse con la capacidad de produccià ³n y el monto de la inversià ³n, a esta relacià ³n se le denomina â€Å"masa crà ­tica tà ©cnica†. Al relacionar el costo unitario de operacià ³n (P) con la capacidad de la planta (C), dado un nà ºmero de unidades de producto pro unidad de tiempo, resulta una expresià ³n de la siguiente forma: P2P1=C2C1-a Donde a es el factor de volumen. Costo unitario de operacià ³n frente a la capacidad Al relacional el costo en equipos por unidad de capacidad (Q), tenemos Q2Q1=C2C1-b Costo distribuido de los equipos por unidad de capacidad Al relacionar la capacidad (C) con la inversià ³n total (I) tenemos: I2I1=C2C1f Donde f es el factor de volumen Costo de adquisicià ³n asoc

Brave New World Utopia Or Dystopia Philosophy Essay

Brave New World Utopia Or Dystopia Philosophy Essay Brave New World is both, utopia and dystopia. The author Aldous Huxley intended to depict an imagined new world after Ford, an industrial era, where all people would be happy and extremely satisfied or as content as the ideal society would let them be. Yet, to determine utopia and dystopia in Brave New World, we have to look at the new world from our own time and from the time before Ford, seen through the eyes of John the Savage, our predecessor. The world we observe herein reflects a futuristic world, a world that is to come, and a happy world we can imagine with an amount of disbelief. People of our world, the world which is happier than the savages world, still not as happy as the Fords world, will have to consider all the facts that make the new world look happy and brave. The notion of a brave world will inevitably lead to the question of what makes the new world brave. Freedom to do only what pleases us or freedom to identify only with our single-minded community, whose happin ess is controlled, makes us submissive to the rules, intrinsic and learnt rules, for we wish to enjoy our lives despite all odds. The ideas are as brave as the community that fosters them keeps them alive and effective. BNW has the power to control and please its citizens, because they indulge to their hedonistic consumer orientated feelings, blessed by their God Ford. Therefore it is necessary to confront the values and ideas people share at the time before Ford and after Ford. Is the BNW a good or a bad world? How utopian is it and how dystopian is it? Is this world, which Huxley satirically depicted, is it a real utopia or its bad version, an unimaginably and disgustingly surreal dystopia? BNW as utopia This novel is presenting many brave ideas placed in future. The community depicted in the novel, being futuristic, appears as a utopian society. There are a couple of elements that present its utopian side. They are: a highly reproductive, healthy, wealthy and stabile community. These are provided by the government who ensures planning and controlling everything that is in peoples interest. Government takes good care of their citizens. Citizens live and work closely together, they are agreeable on everything and there is no conflict. Reasons control emotions in a society whose member should all feel happy with what they are and what they have. Being a utopian novel, BNW tells a story about being ultimately happy in a world that does not incite emotions or causes pain. Genetically improved people live an undisturbed happy and healthy life in a society that provides for their constant well being. They are very intelligent Alphas and Betas, and less intelligent Gammas, Deltas and Epsilons, but all of them are happy with what they are and how they live. A stable caste system solved by standard Gammas, unvarying Deltas, uniform Epsilons. Millions of identical twins. The principle of mass production at last applied to biology (Huxley, 2002:8). Love in this community is deprived of feelings or its disturbing emotional conditions, or to say love does not exist. It cannot hurt, as it usually hurts. There is no pain or regret. Sex is considered as recreation and there is no immorality in orgies. It is simply a pleasure that people should do often and with all the other beautiful members of the community. All members of the community have whatever they need: drinks, food, sex, soma (drugs). A reproductive goal is painless delivery of new people to the world, controlled properly for the sake of the health, prosperity and stability of the society. Women do not have to deliver babies. They do not have to go through the pain. Everybody loves everybody. It is phenomenal to have so much love anywhere people go. Ford justifies promiscuity with biological animal reasons. People intercourse with everyone and ladies are so fittingly pneumatic, just like Ford vehicles are. Babies are raised in bottles that are to be predestined in detail (Huxley, 2002: 9) through the Bokanovsky process as it is one of the major instruments of social stability!( Huxley, 2002: 7). There, in the bottles, they are prepared for what they are going to be when they come out and grow up in the society where everyone knows their place, they know about things they are predestined for and diseases they will be cured against. People are not afraid of death, because it is a natural course of things. All the aforementioned conveniences provide members of the happy BNW community with their unique identity of a happy nation. They are free members of their community in the way that they are free to extremely enjoy life in the line with the rules of their happy community. They have been taught that understanding of the world since the bottle time, and afterwards through hypnopaedic incantation for the sake of stability, lulled by their thoughtful proverbs like Leninas favorite a gramme is better than a damn. The director of the Central London Hatchery and Conditioning Centre educates that two hundred repetitions of the same or a similar lesson would be wedded indissolubly. What man has joined, nature is powerless to put asunder (Huxley, 2002:17). As for art, people do not make it. Their life is so colorful, stable and happy that no inner state of mind should be expressed more effectively than consuming goods and reaching satisfaction, which pleases human bodily and spiritual needs. Talking about science, there is nothing that should be invented as the society living in wealth, and everyone have their lives at ease. The community is well advanced and further advancements could only misbalance the casts needs, and it is unnecessary because everyone has his own predestined role in the stable society that is already prosperous. How utopian indeed! Huxley observed in foreword of his novel written in 1946 with the time he set in the novel six hundred years in the future, although it seems to him that we are hardly one hundred years far from the horror (KoljeviĆ¡, 2002:137). His opinion leads us to the notion of dystopia, as the author concludes it to be a horrifying reality in which people shall live in one day in the alienated world enriched with technologies. BNW as dystopia By converting into dystopia, the happy society becomes a place ruled under totalitarian conditions in our own eyes. Initially, John the Savage grasps the new word because he thinks it is a world with brave ideas, but later on he recognizes the world to be sinful. Being different entails ones expatriation from the happy society. One has the freedom to choose between thinking differently and being a follower. Huxley questions the world that solved all of its problems where children are made in labsà ¢Ã¢â€š ¬Ã‚ ¦grown up in the spirit of three main social paroles: community, identity, stability. These paroles are imprinted in their minds when they were sleeping and once they became adults they would keep repeating them as supreme wisdoms and morality(KovaÄ eviĆ¡, 1984:268). Attempts to distort the unquestioned identity of the community will lead to social isolation. Freedom to think differently dies with dystopia. Island is the perfect place for the different member of the community. Some members are not reliable members of the society, their appearance, skills and performance are not as they are meant to be, some of the members want to conduct scientific researches, and science is found as a disturbing element for the community. Such people who are like Bernard and Helmholtz need to accept the regime or to be expatriated if disobeyed. To cure the disagreement sickness that leads into instability, people better take soma. People are meant to obey as they were learnt to, as their creators predestined them. Creators decant babies as socialized human beings, as Alphas or Epsilons, as future sewage workers or future à ¢Ã¢â€š ¬Ã‚ ¦future World controllers (Huxley, 2002:109). BNW is really a disgusting society, which gives one all hedonistic pleasure he/she can think of, against Bible and morality. No feelings exist there, people are not free to make their own choice, their physical existence is abuse of their blood and flesh without any pain for pains a delusion (Huxley, 2002:108). Women are decent Alpha Leninas, highly respected whores; all people enjoy promiscuity. Svetozar KoljeviĆ¡ cites June Deery that women in the society are seen and regard themselves as meat and, as in our society, meat which must be lean, not fat (KoljeviĆ¡, 2002:136). As sexually immorality caused decay of Rome, so it could have the same implications on BNW. The brave new world is just a technically advanced world, a new world that was foreseen by Ford, the master of mass production. Ford is the God, the master of a technologically perfected world of commodities and consumers, the one who looks down at his consumers, who blindly follow their consumer instincts and beliefs. Identity of the consumers comes with their religion in Ford and massive consumption and comforting with their sins. The followers have no freedom to feel, think over or react to all the immoralities. Unlike utopia, dystopia in BNW is threatening to everything that is normal. In such a stable community, people have to give up on the things they have always known and felt normal. The unsettling feeling about universal happiness appears when people think about giving up on normal values like home, family, freedom and other traditional value. It is not a real happiness. Happiness comes from vices: orgies (Bernard says that Orgy-porgyà ¢Ã¢â€š ¬Ã‚ ¦is just a Solidarity Service hymn (Huxley, 2002:122), promiscuity (à ¢Ã¢â€š ¬Ã‚ ¦but every one belongs to every one else (Huxley, 2002:18), drugs that makes us love everyone more deeply and if anything should go wrong, theres soma (Huxley, 2002:155). The curse of unquestioned stability is an element that suppresses the element of freedom. It suppresses the emotions about being special or different. People should fear emotions, because they are the sign of weakness and an inappropriate reaction. Life is not valued, as every life can be repl aced by thousands of other lives. Unnaturally, people should take death with ease. Dying is nice as they are taught so. They learn to take dying as a matter of natural course à ¢Ã¢â€š ¬Ã‚ ¦.like any other physiological process (Huxley, 2002:109). Even when they die, their body is burnt and the ash is used for pragmatic needs. As for art, it is considered as an expression of feelings or attitudes that must be controlled. One should not express them, as they threaten stability of a totalitarian society. Those should not influence other people, and this resembles Middle Ages state of art, not a futuristic era. Science is a threat to stability, as it brings changes and inventions. Mond lectures the Savage in that à ¢Ã¢â€š ¬Ã‚ ¦every discovery in pure science is potentially subversive; even science must sometimes be treated as a possible enemy. Yes, even science. (Huxley, 2002:154). This really sounds dystopian, because the futuristic times anticipate novelties. Science shapes history with its inventions. Summary The paroles of community, identity and stability are axis of the new society Huxley presented through the mirror of utopia and dystopia. Those are two sides of the same coin: the question of how the world will look like with all the technology advancements, enlarged mass production and an increasing hedonistic consumers society. It tackles with peoples perception of the well engineered future and their attitude about how they want the world to be. In modern terms, in touches the notion of influence of social and commercial propaganda merged with the power of large-scale technology and industry creators of the present world order.

The Beneficial Relationship of Music and Mathematics for Young Children

Many educators would agree that music has the ability to unlock doors for young children to learn the various aspects of mathematics. The relationship of the two subjects can be traced back to the early stages of ancient history where they were taught together, unlike a majority of America’s public schools. Fortunately, there are public schools beginning to recognize this close relationship once again and have developed lesson plans that teach mathematics, science and music in a much more conjunctive nature. Studies have proven time and time again that this is an excellent learning system to develop because children introduced to music at an early age have a higher rate of mathematical comprehension. The National Association for Music Education (MENC) has compiled statistical information proving how well students have done when applying musical overtones to mathematical studies. A study of 237 second grade children used piano keyboard training and newly designed math software to demonstrate improvement in math skills. The group scored 27% higher on proportional math and fractions tests than children that used only the math software (http://www.menc.org, 2005). These numbers hold true as students progress through school without regard to the students background. MENC continues to back their argument with the following: In an analysis of U.S. Department of Education data on more than 25,000 secondary school students (NELS:88, National Education Longitudinal Survey), researchers found that students who report consistent high levels of involvement in instrumental music over the middle and high school years show â€Å"significantly higher levels of mathematics proficiency by grade 12.† This observation holds regardless of students’ socio-economic status, and differences in those who are involved with instrumental music vs. those who are not is more significant over time (2005). Being able to understand mathematics, regardless of the instruments used to teach it, is futile unless the student is able to follow through with their new found knowledge and achieve the grades they are capable of. MENC follows through with their research by stating that data from the National Education Longitudinal Study of 1988 showed that music participants received more academic honors and awards than non-music students, and that the percentage of music participants receiving As and Bs w... ...omplexities of Ancient Greek philosophy is far more complex than what young children are learning in school. However, Plato and Aristotle considered music to be something more than the warm and fuzzy romantic expressions we hear on the radio today; to them, music was math (http://www.jhu.edu, 1998). Research has clearly shown the potential for students to excel when an emphasis is placed on the integration of music in to their education. Studies paint a promising picture for the relationship of mathematics and music, and teachers have found real life ways to implement this powerful unity in their classrooms. When examples such as the curriculum from Bear Creek Elementary are available, there is no excuse for denying children such a promising opportunity to expand their chance for success. References Argabright, R (Winter, 2005). Connecting with music. General Music Today, 18(2)5. Retrieved May 15, 2005, from EBSCO research database. Bear Creek Elementary School Website. Retrieved May 15, 2005 from http:www.bvsd.k12.co.us/schools/bearcreek/focus.shtml Cavanaugh, J. (February, 1998). Arithmetic of the soul. Retrieved May 15, 2005 from http://www.jhu.edu/~jhumag/0298web/math.html

Economic System :: essays research papers

Economic System A country’s economic system consists of the structure and processes that it uses to allocate it’s resources and conduct it’s commercial activities.  Ã‚  Ã‚  Ã‚  Ã‚   Types of Economic Systems - Centrally planned economy - Mixed economy - Market economy Centrally planned economy System in which a nation’s resources are owned by the government. Origins: the ideology that the welfare of the group is more important than individual well being. (Karl Marx). Decline: In the 80’s nations began to dismantle communist central planning in favor of market based economy. Failures -economic value ,Provide incentives, Achieve rapid growth, Satisfy Consumer needs. Mixed economy Economic system in which resources are more equally divide between private and government ownership. Origins: the idea that a successful system must be not only efficient and innovative but should also protect society. Decline: mixed economies are converting to market system. (Privatization). Market Economy The majority of nations resources are privately owned. Economic decisions are determined by supply and demand. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Origins: the belief that individual concerns should be placed above group concerns. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Features: free choice, free enterprise and price flexibility. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Governments role: enforcing antitrust laws, preserving property rights, providing a stable fiscal and monetary environment and preserving political stability. Development of nations The economic development is a measure of gauging the economic well being of one nation's people as compared with that of another nation’s people. National development indicators: - national production - purchasing power parity - human development National Production Gross national product: value of all goods and services produced by country during a one year period, including income generated by both domestic and international activities. Gross domestic product: value of all goods and services produced by a country’s domestic economy over one year period. GDP or GNP per capita: nation’s GDP or GNP divided by it’s population. Purchasing Power Parity Purchasing power: the value of all goods and services that can be purchased with one unit of a country's currency. Purchasing power parity: is the relative ability of two countries’ currencies to buy the same â€Å"basket† of goods in those two countries. Human Development Human development index: The measure of the extent to which a peoples needs (healthy life, education, decent standard of living) are satisfied and the extent to which this needs are addressed equally across a nation’s entire population. Classifying countries Developed: highly industrialized and efficient countries that have a high quality of life. -USA,France, Italy, Canada.. Newly industrialized: recently increased the portion of it’s national production and exports from industrial operations ( emerging markets: developed + newly industrialized).

Ethics in Information Technology :: Technology Ethics

Ethics in Information Technology Technology Department Technology is in many ways very beneficial to our society, but in what ways can and/or will this fast growing business be unethical. This article explains the power and information that an IT personnel has in the business world. Most people think of the IT person as someone who comes to fix their computer when they can't figure out their e-mail. But what does an IT person have access to. Every business is different and has different responsibilities required for the IT personnel. This article explains how most companies use the IT department for monitoring their employees on the computer. The article raises many questions on the ethical behaviors of IT personnel, but it doesn't give many answers. That's because the question of "Is it ethical?" must be answered by each individual IT professional. In other professional careers such as Medicine or Law that have been around for a long time have a set of laws or code of ethics that goes along with the job. This field has yet to establish such rules. The article states that most ethical issues such as: reading the employee e-mails and changing words, using key loggers to obtain everything a specific person has typed, or screen capture programs to monitor everything they have looked at, have not even been confronted by law, nor is there a standard that any IT professional has to follow. It's scary to think how much power and information that an IT professional have access to, and the fact that there are no laws that prohibit some of the procedures they is also a frightening thought. Even at Southwestern Assemblies of God University the IT people have access to our social security number, web pages we visit, and even our internet passwords like e-mail or student login. If the IT professional are hired and have no prior discretion of ethical issues how can we trust what they will do with the information they have about us. I trust that the employers at Southwestern have chosen the right people for the job, but what the everyday office of America. The article states that some of the IT professionals even help employees to get others fired. An example of this would be: At this particular business the IT department receives all the e-mails to be screened before they leave to the recipient.

Rough Draft on Drug Wars

Rough Draft Thousands upon thousands of lives have been taken due to the huge demand for drugs crossing from Mexico into the United States. The murder rate is extremely high, and has caused so much chaos between both countries because of this. Drug dealers in the United States contact drug dealers in Mexico, and vice versa, to cross the drugs between borders illegally. A high percentage of the time, either of the drug dealers from both sides will have a scape goat swim the border while carrying high amounts of drugs with them, or will attempt to cross it over smuggled in a vehicle.In Mexico, it is extremely corrupt and even the law enforcement is involved in the crossing of drugs illegally. This being done causes so much conflict between the two countries and it’s very scary for anyone living in the Mexico side of it, because wars will break out over the drugs almost daily and many people’s lives end up being taken because of this. Innocent people can be caught in betwe en a gun fight and their lives are in extreme danger, which is another reason why this drug war continues to go on.Many families try and flee their country to come into the United States so their families do not have to live in danger, but if being caught trying to cross over illegally, there are extremely harsh consequences. It is sad to know that millions of families have to live in fear and are too scared to leave their houses because they are scared of being caught in between one of the many gun fights that break out. There have been many cases where the Mexican Cartels will hire the elderly people of Mexico, and sometimes even children, to be their drug traffickers, putting them at extreme risk of being badly hurt, incarcerated, or even murdered.The Mexican Cartels believe that using children or the elderly will make it look less likely to be any type of illegal activity, but in the mix of it all, they have had many of them hurt or in extreme trouble with the law. Drug wars are not only held between the United States and Mexico; there are so many other places dealing with the same problem and that is why we need to raise awareness on the situation more than we already have. There have been many attempts in causing this fight to end, but it is too big of a fight for anyone to be able to get ahold of everyone causing this chaos.Any drug cartel around the world could careless who gets ahold of their drugs as long as they’re making money, and they are putting our younger generations at risk of becoming addicted to the drugs they are passing out to the world. Addiction is so high and the effects are incredibly bad. The effects of addiction could either be hereditary, or something one has seen throughout their lives causing them to do exactly as they had seen. There needs to be more educational programs out there to teach every one of the effects of addiction.The strong effects of drug use affect your body and can eventually begin to start to deteriorate over time. Your brain, muscles, respiratory system, liver, and every part of your body will begin to deteriorate after long periods of using illegal substances. Drug use especially affects your brain and the way you allow your thoughts to flow. Drug users are very irresponsible and can only go on with their lives if they are getting high. It is a horrible thing to get into and can cause the one with the disease to not even be able to enjoy life anymore without feeling the effects of the drug they are addicted to.The way I believe we should educate others on the causes and effects of addiction are to hold seminars and educate the younger children in grade school. People who are educated on the extreme effects of drug use might actually not get into them with proper education. Those who were never educated on the effects of drug use are most likely going to be the ones to fall victim of peer pressure and eventually get into drugs themselves. In other cases, it is hard to avoid and ca n be picked up as a child, seeing family members or other individuals doing drugs.We should educate everyone, as well as having no tolerance laws when it comes to hard drugs and giving longer sentences to those who are caught with the drugs, instead of letting them off on probation or parole. Many people would completely disagree with allowing marijuana to be legal, but if you think about it, it could eventually cause the drug violence to end around the world. Marijuana has the least effects out of all the drugs in the world, and although people take it to the extreme, it is honestly a harmless drug and should not be causing this many people to have their lives taken over it.

Dowry System Essay

In India, dowry (Hindi: à ¤ ¦Ã  ¤ ¹Ã  ¥â€¡Ã  ¤Å", DahÄ“ja) is the payment in cash or some kind of gifts given to a bridegroom’s family along with the bride. Generally, they include cash, jewellery, electrical appliances, furniture, bedding, crockery, utensils and other household items that help the newlywed set up her home. Wedding gifts of the son of the imam of Delhi India with soldiers and 2000 guests The dowry system is thought to put great financial burden on the bride’s family. It has been cited as one of the reasons for families andwomen in India resorting to sex selection in favor of sons. This has distorted the sex ratio of India (940 females per thousand males) and may have given rise to female foeticide. The payment of a dowry has been prohibited under The 1961 Dowry Prohibition Act in Indian civil law and subsequently by Sections 304B and 498a of the Indian Penal Code (IPC). Contents 1 Prevalence 2 Laws 3 Social factors 4 Economic factors 5 Domestic violence 5.1 Physical abuse 5.2 Emotional abuse 5.3 Murder 6 See also 7 References 8 External links Prevalence The trends regarding dowry in India vary across the nation.[6] Over the last few decades, there has been an observed transition from the brideprice system, where wealth flows from the groom to the bride’s family, to the dowry system where wealth flows in the opposite direction. According to studies, areas in south India have traditionally practiced the brideprice system, even among  upper castes. In the north, societal differences in marriage led upper castes to practice a dowry system, while in lower classes brideprice was more common. Wedding Procession- Bride Under a Canopy with Gifts. Circa 1800 In the last 100 years, the dowry system has taken over the brideprice system, and the existing dowry system is becoming more entrenched in cultures that have practiced it traditionally. According to research, brideprice has been declining since the beginning of the 20th century, and today very little is still in practice. Rather, dowry has been growing both in families participating and in cost across India. Studies show there are also variations on dowry prevalence based on geography and class. States in the north are more likely to participate in the dowry system among all classes, and dowry is more likely to be in the form of material and movable goods.[5] In the south, the brideprice system is still more likely, and is more often in the form of land, or other inheritance goods. This system is tied to the social structure of marriage, which keeps marriage inside or close to family relations.[5] Dowry also varies by cl ass, or caste, in India. Upper-class families are more likely to engage in the dowry system than the lower class. This could be in part due to women’s economic exclusion from the labor market in upper classes. Laws See also: Dowry law in India Dowry became prohibited by law in 1961 with the purpose of prohibiting the demanding, giving and taking of dowry. Although providing dowry is illegal, it is still common in many parts of India for a husband to seek a dowry from the wife’s family, in some cases leading to extortion or violence against the wife. To stop offences of cruelty by the husband or his relatives against the wife, section 498A was added to the Indian Penal Code and section 198A to the Criminal Procedure Code in 1983. Section 498A has been criticised by many in India as being prone to misuse. The law was challenged in court, but upheld by the Supreme Court of India in 2005. Social factors Social changes across time have contributed to the modern dowry system in  India. Some of the social factors influencing dowry include tradition, increased women’s rights, and the â€Å"marriage squeeze†, which is the shortage of eligible men for marriage. Tradition is certainly one explanation given by scholars to address the prevailing dowry system. One aspect of this is the structure and kinship of marriage in parts of India. In the north, marriage usually follows a patrilocal (lives with husband’s family) system, where the groom is a non-related member of the family. This system encourages dowry perhaps due to the exclusion of the bride’s family after marriage as a form of premortem inheritance for the bride. In the south, marriage is more often conducted within the bride’s family, for example with close relatives or cross-cousins, and in a closer physical distance to her family. In addition, brides may have the ability to inherit land, which makes her more valuable in the marriage, decreasing the chance of dowry over the bride price system. In addition to marriage customs that may influence dowry, social customs or rituals, and parents expectations of dowry are important factors to consider. Several studies show that while attitudes of people are changing about dowry, the institution has changed very little, and even continues to prevail. In a study conducted by Rao (1980), 75% of students responded that dowry was not important to marriage, but 40% of their parents’ likely expected dowry. The social and traditional influence on dowry is not to be neglected. While India has been making progress for women’s rights, women continue to be subject of their family and husband. Women’s education, income, and health are some significant factors that play into the dowry system, and for how much control a woman has over her marriage. According to data, India still limits women’s social interactions, and restricts economic and social rights. In addition, the stress and financial burden of the dowry system may lead to son preference, which can lead to a skewed sex ratio (see also the economic factors and domestic violence sections). Lastly, there is a stro ng argument given for the â€Å"marriage squeeze† trend for dowry. This theory explains that increased fertility coupled with decreased mortality has caused a shortage of eligible men has declined, raising the dependence on and cost of dowry. This increases women’s competition in the marriage market, and decreases their value compared to other brides, unless dowry is competitive. According to Rao (1993), these  conditions will be less critical as marriage age increases for women, and pressure to find a mate declines. Indian weddings can be lavish events that can last multiple days Economic factors There are many economic factors that contribute towards the system of dowry. Some of these include inheritance systems and the bride’s economic status. Because female-based inheritance was not legal in India until law reforms in the 1950s, dowry may have begun as a form of legal inheritance for daughters. The system would give women economic and financial security in their marriage in the form of movable goods. This helped prevent family wealth break-up and provided security to the bride at the same time. This system can also be used as a premorteminheritance, as once a woman is presented with movable gifts, she may be cut off from the family estate. The act of bidding farewell to one’s own family members as the bride leaves her home and steps into that of her husband’s is often an emotional one However, as the system evolved, dowry has become a greater financial burden on the family, and can leave families destitute based on the demands from the groom. According to research done by Heyer (1992) and Srinivasan (2005), the amount of gold demanded as dowry has increased from around five pavun (1 Pavun= 8 grams) in 1930 to 100 or more pavun in 2000. The increase in dowry prices has immense implications on families and on women in Indian society including physical and emotional abuse, murder, and sex selective abortion and infanticide (see #Domestic violence section). Another factor affecting dowry is the bride’s economic status. When a bride’s family is from a upper class (or caste), the family is expected to pay more for her dowry, and provide a grand display of wealth. This can be detrimental to a bride ’s wedding prospects if the family cannot afford the dowry, and can lead to some women either being forced into an unfavorable marriage or not marrying at all.Women in higher castes are also sometimes not expected to contribute financially to the family she enters, besides household work, which may cause the prevalence of dowry over brideprice. Domestic violence Dowry is considered a major contributor towards observed violence against women in India. Some of these offences include physical violence, emotional abuses, and even murder of brides and girls. National Crime Records in India reported approximately 6,000–7,000 dowry-related deaths every year and about 43,000–50,000 cases of mental and physical torture over the years from 1999-2003, indicating that violence and dowry are a serious national concern. Physical abuse Physical violence against women has been a growing concern in India over the last few decades. Recently married women can be a target for dowry related violence, because she is tied economically and socially to her new husband. As discussed in previous sections on social and economic factors, dowry can undermine the importance of women in society, which might lead to further domestic violence, because dowry may contribute to women’s inferior status in her family and in her culture. In addition, there are studies indicating dowry as a threat, or hostage type situation, in order to attain greater funds from the bride’s family. This can be seen in young (and often pregnant) brides, who are most vulnerable in the situation.[16] This type of stuation can occur with the threat or occurrence of violence, so that the bride’s family is left with no choice but to give more dowry to protect their daughter. In these cases, the husband and his family hold immense power, while the bride is left powerless; this can lead to murder and suicide. The areas of the greatest observed dowry related violence is in the Indian statesof Haryana, Uttar Pradesh, and Bihar. Emotional abuse The impact of dowry can leave a woman helpless and desperate, which can cumulate in emotional trauma and abuse. Brides are often considered owned by their husbands, and often have very little power in the marriage, which can lead to depression and suicide. Dowry reinforces these beliefs and is considered to escalate effects of emotional trauma in a marriage. Murder The system of dowry has also been linked to murder of young brides. Physical abuses described above can also result in murder. These murders can arise due to the financial demands from a husband, or dissatisfaction of the bride from the groom’s family. In addition, the concept of â€Å"Bride Burning† refers to the sacrificial murder of a bride who is unsatisfactory to her husband in the form of dowry. In these cases, the woman is considered a sacrifice to her husband due to her inadequacy, and is glorified as an honorable woman. These cases reinforce the structured violence against women, while glorified as being â€Å"purer or more sacred than a dowry death†. In addition to bride murder, the institution of dowry may also reinforce sex-selective abortion and female infanticide.[14] Due to the social and economic burdens of dowry, families may choose boys over girls, so that they avoid consequences of the system. This then may strengthen gendered violence and pref erential male treatment in society. There are laws like Protection of Women from Domestic Violence Act 2005 that help to reduce domestic violence and to protect women’s rights. References 1. Jump up^ Godrej ‘Nupur Jagruti’- Dahej Ke Khilaf Ek Awaz 2. ^ Jump up to:a b c Anderson, Siwan (2007). â€Å"The Economics of Dowry and Brideprice†. The Journal of Economic Perspectives 21 (4): 151–174. doi:10.1257/jep.21.4.151. 3. ^ Jump up to:a b c d e f g h Srinivasan, Sharada (2005). â€Å"Daughters or Dowries? The Changing Nature of Dowry Practices in South India†. World Development 33 (4): 593–615.doi:10.1016/j.worlddev.2004.12.003. 4. Jump up^ Census of India – India at a Glance : Sex Ratio 5. ^ Jump up to:a b c d e f g h i j k l m Dalmia, Sonia; Pareena G. Lawrence (2005). â€Å"The Institution of Dowry in India: Why It Continues to Prevail†. The Journal of Developing Areas 38 (2): 71–93.doi:10.1353/jda.2005.0018. 6. ^ Jump up to:a b c d e f g h i Bhat, P. N. Mari; Shiva S. Halli (1999). â€Å"Demography of Brideprice and Dowry: Causes and Consequences of the Indian Marriage Squeeze.†. Population Studies 53 (2): 129–148.doi:10.1080/00324720308079. 7. ^ Jump up to:a b c d e f Rao, V. (1993). â€Å"Dowry ‘inflation’ in rural India: A statistical investigation†. Population Studies 47 (2): 283–293. doi:10.1080/0032472031000147016. 8. Jump up^ Hutton, J.H. (1963). Caste in India: Its Nature, Function and Origins. Bombay: Oxford University Press. 9. Jump up^ Srinivas, M.N. (1989). The Cohesive Role of Sanskritization and Other Essays. Delhi: Oxford University Press. 10. Jump up^ â€Å"Amend dowry law to stop its misuse, SC tells govt†. The Times Of India. 2010-08-17. 11. Jump up^ â€Å"Sushil Kumar Sharma vs Union Of India And Ors on 19 July, 2005†. Indiankanoon.org. Retrieved 2013-02-18. 12. ^ Jump up to:a b Krishnaswamy, Saroja (1995). â€Å"Dynamics of p ersonal and social factors influencing the attitude of married and unmarried working women towards dowry†. International Journal of Sociology of the Family 25 (1): 31–42. 13. ^ Jump up to:a b c d e f g Rao, V.V. Prakasa; V. Nandini Rao (1980). â€Å"The Dowry System In Indian Marriages: Attitudes, Expectations And Practices†. International Journal of Sociology of the Family 10 (1): 99–113. 14. ^ Jump up to:a b c d e f SRINIVASAN, SHARADA; ARJUN S. BEDI (2007). â€Å"Domestic Violence and Dowry: Evidence from a South Indian Village†. World Development 35 (5): 857–880.doi:10.1016/j.worlddev.2006.08.005. 15. ^ Jump up to:a b c Seager, Joni (2009). The Penguin Atlas of Women in the World. New York: Penguin Group. 16. ^ Jump up to:a b c d e f g h i Teays, Wanda (1991). â€Å"The Burning Bride: The Dowry Problem in India†. Journal of Feminist Studies in Religion 7 (2): 29–52. 17. ^ Jump up to:a b Srinivasan, Padma; Gary R. Lee (2004). â€Å"The Dowry System in Northern India: Women’s Attitudes and Social Change†. Journal of Marriage and Family 66 (5): 1108–1117.doi:10.1111/j.0022-2445.2004.00081.x. 18. ^ Jump up to:a b Bloch, Francis; Vijayendra Rao (2002). â€Å"Terror as a Bargaining Instrument: A Case Study of Dowry Violence in Rural India†. The American Economic Review 92 (4): 1029–1043.doi:10.1257/00028280260344588. 19. ^ Jump up to:a b c d e f g PRASAD, B. DEVI (1994). â€Å"Dowry-Related Violence: A Content Analysis of News in Selected Newspapers†. Journal of Comparative Family Studies 25 (1): 71–89. 20. ^ Jump up to:a b Hackett, Michelle T. (2011). â€Å"Domestic Violence against Women: Statistical Analysis of Crimes across India†. Journal of Comparative Family Studies 42 (2): 267–288. External links[edit]