Issues with Revenue Recognition Within the Software Industry

Issues With Revenue Recognition within the Software Industry The Isoft Example Financial Controller-SoftWarehouse Ltd This report has been prepared for the Board of Directors of SoftWarehouse Ltd for elucidation about the contentious issues that have given rise to the publication of the article concerning Isoft’s issues with revenue recognition. Finally, it will also assess whether or not these issues are likely to affect SoftWarehouse Ltd. TABLE OF CONTENTS Executive Summary:3 Introduction:5Part 1- Examining the Isoft Ltd example:5 PART 2 – The issues faced by software companies in relation to revenue recognition:6 Part 3- Issues raised that may impact SoftWarehouse Ltd:7 Part 4 – Future changes in revenue recognition standard:8 Conclusion:9 Reference List:10 Executive Summary: This report has been prepared for the Board of Directors of SoftWarehouse Ltd for elucidation about the contentious issues that have given rise to the publication of the article concernin g Isoft’s issues with revenue recognition.Finally, it will also assess whether or not these issues are likely to affect SoftWarehouse Ltd. In January 2006, Isoft, a Manchester based supplier of software applications for the healthcare sector, announced that its profit would be below market expectations due to a required change in its accounting policy for revenue recognition. Isoft was forced to reverse revenue of approximately ? 70m in 2005 and ? 55m in 2004 – when Deloitte found that Isoft was recognizing revenue sooner than it should have been.The underlying principle of Isoft’s historic revenue recognition policy had been that the value of the product licenses was recognised at the time of delivery, while the value of support and servicers was recognised as they were performed. Moreover, the value of licences was identifiable and separable form the implementation and support services provided. This is not aligned with what the AASB Revenue states. Consequent ly, Isoft engaged in controversial accounting practices. The company recognised revenue at the start of long-term contracts instead of recognising revenue over the life of the contract.Isoft was recognising revenues from contracts even though actual payments for some projects were due over an extended period (for example: one project it recognized revenue even though actual payments were to be paid over a two-year period). The accounting practice of recognising revenue in this method lead to an overstatement of its income, and therefore had the effect of misleading the stock market and Isoft’s overall credibility. After realigning its revenues to the current period (in 2006) to reflect a fair value of its performance, 40% was taken off its share values and the company was forced to lay off 10% of its staff.Isoft adopted a new revenue recognition policy, which more appropriately reflects the changing nature of the business as the group is involved with more complex and long-te rm product supply projects. In the new policy, licence revenues will be recognised over the same period as the implementation of revenues, which may range from a few months to a number of years from contract signature. This will increase visibility and predictability of earnings. At SoftWarehouse Ltd, our contracts with our customers involve the sale of customised software as well as its implementation and maintenance services.We recognise revenue in accordance to AASB 118. The revenue therefore, is recognised over the length of the contract. Due to the fact that our selling prices include an identifiable amount for the subsequent services, that amount is deferred and recognised as revenue over the period during which the service is performed. We recognise revenue by reference to the stage of completion of the transaction at the end of the reporting period. Therefore, I am confident that we will not encounter similar issues, which were faced by Isoft.However, due to the lack of guid ance from the IFRS and GAAP standards on revenue recognition, it is foreseeable that interpretations could become misguided or unaligned with these standards in the future. The issues raised by Isoft elucidate the importance of recording an accurate picture of its earnings. The joint project of the FASB and the IASB is trying to converge the two sets of standards and offer a single revenue recognition model that can be applied consistently to various transactions – which would address these issues of lack of guidance.Introduction: In January 2006, Isoft Ltd, a Manchester based supplier of software applications for the healthcare sector, announced that its profit would be below market expectations due to a change in its accounting policy for revenue recognition, when it announced its results for the year ended April 2006. This situation is not unusual within the software industry and reflects the issues that software companies face when it comes to accounting for revenues.As t he financial controller of SoftWarehouse Ltd, my goal is to clarify and explain the main issues faced by Isoft Ltd; the consequences of those issues on the business and finally; to determine if those practices could also impact the financial reporting within SoftWarehouse Ltd. Part 1- Examining the Isoft Ltd example: The underlying principle of Isoft Ltd’s historic revenue recognition policy had been that the value of product licences was recognised at the time of delivery, while the value of support and services was recognised as they were performed (Isoft 2006).Moreover, under this policy, the value of licences was identifiable and separable from the implementation and support services provided (Isoft 2006). AASB 118- Revenue (AASB 2010), gives some guidance on how to recognise revenue: â€Å"When the selling price of a product includes an identifiable amount for subsequent servicing, that amount is deferred and recognised as revenue over the period, which the service is p erformed. AASB (2010) illustrates that statement by giving an example which can be applied to Isoft Ltd’s situation: â€Å"When the selling price of a product includes an identifiable amount for subsequent services (for example, after sales support and product enhancement on the sale of software), that amount is deferred and recognised as revenue over the period during which the service is performed. The amount deferred is that which will cover the expected costs of the services under the agreement, together with a reasonable profit on those services. † Therefore, it seems that Isoft Ltd’s traditional policy is acceptable under AASB 118- Revenue.Isoft Ltd had to change its revenue recognition after Deloitte had found that some revenues had been recognised earlier than they should have been (Stafford 2006), which lead to an overstatement of its income and therefore had the effect of misleading the stock market (Griffiths and Bowers 2006), and thus affect Isoftâ⠂¬â„¢s credibility. When the company was obliged to realign its revenues to the current period in 2006 to reflect a fair value of its performance, its revenues got wiped out and it knocked 40% off its share values. The company also announced that at 10% of its staff would be laid off (Meyer 2006).Under Isoft Ltd’s new revenue recognition policy, licence revenues will be recognised over the same period as implementation revenues, which may range from a few months to a number of years from contract signature, and over the full duration of the contract in the case of managed services (Isoft Ltd 2006). The group stated that a change of accounting policy for revenue recognition is needed to more appropriately reflect the changing nature of the business as the group is involved with more complex and long-term product supply projects (Isoft Ltd 2006).Isoft Ltd also mentioned that its new revenue recognition policy would increase visibility and predictability of earnings (RNS 2006). PART 2 – The issues faced by software companies in relation to revenue recognition: Isoft Ltd was accused of being engaged in controversial accounting practices. The main issue with Isoft Ltd’s accounting practices is that it was recognising revenue sooner than it should have been. The company recognised revenue at the start of long-term contracts instead of recognising revenue over the life of the contract (Moulds 2006).Indeed, during the year 2004-2005, Isoft Ltd accounted in full for the revenue raised as part of long-term contracts at the time of receiving part prepayments. Analysts had found that Isoft Ltd, the main software supplier for the NHS’s ? 6. 2bn IT project, was recognising revenues from contracts even though actual payments for projects were only due over two years time (Neveling 2006). For the year ending April 2004, Isoft Ltd recognised ? 30m of payments from Accenture and CSC who were implementing the NHS’s technology overhaul (UK Parli ament 2007).One of the main issues in accounting is about revenue recognition, especially in our IT industry. As KPMG (2009) stated, IFRS does not provide any specific guidance on revenue recognition for software related transactions. The IFRS standard and the Australian GAAP standard on revenue recognition lack guidance when a transaction involves both a good and services related to that good (IASB 2008) – which is often the case for software companies. The difficulty for software companies resides in the fact that due to this vagueness, it is hard to distinguish the revenue from the software and the revenue from the services offered.As Stafford (2006) mentioned, Isoft Ltd is not the first software company to have had issues with revenue recognition. Part 3- Issues raised that may impact SoftWarehouse Ltd: At Softwarehouse Ltd, we are providing customised software to our customers in the mining industry. Our contracts with our customers involve the sale of customised softwar e as well as its implementation and maintenance services. We recognise revenue according to AASB 118, which we previously mentioned in detail in part 1.AASB (2010) adds an interesting point for guidance: â€Å"fees from the development of customised software are recognised as revenue by reference to the stage of completion of the development, including completion of services provided for post delivery service support. † The revenue is therefore, recognised over the length of the contract. Due to the fact that our selling prices include an identifiable amount for the subsequent services we deliver, that amount is deferred and recognised as revenue over the period during which the service is performed.We recognise revenue by reference to the stage of completion of the transaction at the end of the reporting period. We are confident that we will not encounter a similar situation than the one Isoft Ltd went through. However, I have to admit that the AASB is not giving clear guida nce regarding revenue recognition, which leaves us with our own interpretation. Due to this lack of guidance, it could be foreseeable that our interpretation could become misguided or unaligned with the AASB. We should always be aware that even though our policy is acceptable under the Australian GAAP, it doesn’t mean that we are protected from making mistakes.Indeed, Isoft Ltd’s traditional policy was acceptable under the Australian GAAP. However, as their contracts changed, Isoft Ltd did not update its policy, which led to misalignment. At Softwarehouse Ltd, we have to bear in mind that if the type of contracts or transactions that we offer change, then we will have to update our policy to accurately reflect our financial position. Ultimately, we must ensure that we do not recognise revenue too early and overstate our income. Part 4 – Future changes in revenue recognition standard:We are still keeping a close eye on the project regarding the new revenue recogn ition model: the Contract- based revenue recognition model. This is a joint project of the FASB and the IASB whose goal is to converge the two sets of standards (Henry & Holzmann 2009) and to offer single revenue recognition model that can be applied consistently to various transactions (IASB 2008). If adopted the proposed standard will replace existing standards AASB 118- Revenue. The core principle of this model is that an entity would recognise revenue from contracts with customers when it transfers promised goods or services to the customer.The amount of revenue recognised would be the amount of consideration promised by the customer in exchange for the transferred goods or services (RSM Bird Cameron 2011). Under this new revenue recognition model, it is stated that the â€Å"entity should recognise revenue when its net position in a contract with a customer increases as a result of satisfying a performance obligation. An entity satisfies a performance obligation when it transf ers goods and services to a customer. † (IFRS 2008). The last exposure draft (IFRS 2011) indicates â€Å"if a romised good or service is not distinct, an entity would combine that good or service with other promised goods or services until the entity identifies a bundle of goods or services that is distinct. Therefore, the entity would account for the bundle as a single performance obligation†. The revenue for that performance obligation would then be recognised over time by selecting an appropriate measure of progress towards complete satisfaction of the performance obligation (IFRS 2011). Conclusion: One of the main issues in accounting concerns revenue recognition, especially within the software/IT industry.The IFRS and the Australian GAAP standards on revenue recognition lack guidance when it comes to multiple element transactions. Due to this lack of guidance, it is foreseeable that interpretations could become misguided or unaligned with the IFRS or Australian GAA P standards. The issues raised by Isoft Ltd, elucidate the importance of recording an accurate picture of its earnings. Indeed, Isoft had to change its revenue recognition after it was exposed that some revenues had been recognised earlier than they should have been, which lead to an overstatement of its income and therefore had the effect of misleading the stock market.The joint project of the FASB and the IASB is trying to address these issues of lack of guidance. Reference List: Australian Accounting Standards Board 2010, AASB 118 Revenue. Available from: www. aasb. gov. au. [20 March 2012]. Griffiths, I & Bowers, S 2006, ‘Revealed: Isoft’s U-turn on accounts problems’, The Guardian 2 November. Available from: . [8 April 2012]. Henry, E & Holzmann, OJ 2009, ‘Contract-Based Revenue Recognition’, The Journal of Corporate Accounting & Finance, pp. 77-81. Available from: Proquest [28 March 2011].House of Commons, Committee of Public Accounts 2007, Dep artment of Health: the national programme for IT in the NHS, The Stationary Office, London. International Accounting Standards Board 2008, Discussion Paper Preliminary views on revenue recognition in contracts with customers. Available from: . [20 March 2012]. IFRS 2011, Exposure draft revenue from contracts with customers. Available from: . [5 April 2012]. KPMG 2009, Impact of IFRS on the Information Technology and Business Process Outsourcing Industries. Available from: < https://www. in. kpmg. com/securedata/ifrs_Institute/Files/IFRS_IT. df>. [ 10 April 2012]. Meyer, D 2006, ‘NHS IT timescale questioned as Isoft CEO resigns’, Zdnet 15 June. Available from: . [7 April 2012]. Moulds, J 2006, ‘Isoft directors and ex- auditors face questioning in new inquiry’, The Telegraph 26 October 2006. Available from: . [5 April 2012]. Neveling, N 2006, ‘What’s going on at Isoft’, Financial Director 31 August 2006. Available from: . [7 April 2012]. R NS 2006, Isoft Change in Accounting Policy. Available from: . [5 April 2012]. RSM Bird Cameron Chartered Accountants, 2011, Revenue Recognition- New and Revised Proposal, Available from: http://www. rsmi. com. au/rsbcwr/_assets/main/lib90034/111220_financial%20insight_revenue%20recognition%20web. pdf>. [28 March 2012]. Stafford, P 2006, ‘Revenue Recognition is Isoft’s Curse’, Financial Times 9 August. Available from: http://www. ft. com. [5 April 2012]. Uk Parliament 2007, Memorandum submitted by Ian Griffiths and Simon Bowers. Available from: . [8 April 2012].

A Litte Kindness Goes a Long Way Illustration Essay

A Little Kindness Goes A Long Way Have you ever thought about what happens when people are kind, or how it feels to be filled with benevolence to other human beings? Recently I have found myself being very kind to other people and having concern for their feelings. Time flies by too fast to be hateful or rude to other people. We as humans often underestimate the power of kindness and caring, and don’t take into consideration of other peoples feelings. A simple smile or an honest compliment can change somebody's life.One example of showing kindness or curiosity for somebody elses feelings happened to me at the Country Market, the store i work at. It was about 8:00 p. m. on a tuesday night when I had just finished for the day and was coming home from school and the gym. I stopped at Country Market, and I went inside to get a drink and pay for my gas. The lines for the cash registers were filled on both sides with about 10 customers waiting at each. I was third in line, behind a middle aged man in his 40’s, and finally an elderly man in front of the line was checking out.The elderly man was in his upper 70’s, and he had a handful of groceries. The cashier asked the man if he needed help out, he replied â€Å"No thank you I can take this out myself†. The old man was struggling to get his groceries, and I noticed the middle aged man was hesitating to help him, so I set my drinks down and went up to the counter and grabbed his groceries and took them out. Little did I know when I was carrying out the mans groceries the middle aged man saw my act of kindness, and he paid for my drinks and my forty six dollars in gas.Another example of ways to show kindness and how it can impact other people's lives is just by smiling. The power of smiling is amazing, and it takes little or no effort and does not cost you anything. There is a website called To Write Love On Her Arms. TWLOHA is an anti-suicide non profit organization that aims at random acts of kindness or speaking out to those in need. They have a forum on their website about smiling and there has been a handful of cases where teenagers were thinking about committing suicide or feeling so down that they did not wanna live.These teenagers told their stories on this website and there were two that I read that was very sad. This girl said that she was going to kill herself, and the only reason that she did not is because a random old man opened a door for her at school and said â€Å"Smile it looks beautiful on you†. Now this young woman works for TWLOHA and is helping other people with their problems. Other examples of kind acts giving good karma is a story of an old man that works out at my gym with me by the name Jason Overstreet.Jason told me that he was in the drive through for Taco Bell when he decided to pay for the vehicle behind him. He said â€Å"he felt like a million bucks the rest of the day†. A week or so went on when Jason decided to go back t hrough Taco Bell again when he went to get his food from the drive through window. The girl that was working the window recognized him, and told him â€Å"It was really an amazing thing you started the other day. While you bought that lady’s lunch then she bought the car behind hers.It was like a chain reaction that lasted about 7 cars†. Jason was astonished at what he had started just by one simple act of kindness. Anyone can give random kindness anytime of the day. All they have to do is share a bit of their lives with others, or make a simple smile. When you are kind, you bring joy and happiness into the lives of others, and you will also be happier, too. Share your happiness with others, because happiness and kindness make the world go around. You never know when you can change someone's life with a simple smile.

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The Problem Of Drug And Alcohol Addiction - 1084 Words

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Television Censorship Essay Example For Students

Television Censorship Essay Television CensorshipWHAT IS CENSORSHIP?Censorship is the supervision and control of the information and ideasthat are circulated among the people within a society. In modern times,censorship refers to the examination of books, periodicals, plays, films,television and radio programs, news reports, and other communication media forthe purpose of altering or suppressing parts thought to be objectionable oroffensive. The objectionable material may be considered immoral or obscene,heretical or blasphemous, seditious or treasonable, or injurious to the nationalsecurity. Thus, the rationale for censorship is that it is necessary for theprotection of three basic social institutions: the family, the church, and thestate. Censorship and the ideology supporting it go back to ancient times. Everysociety has had customs, taboos, or laws by which speech, play, dress, religiousobservance, and sexual expression were regulated(Microsoft Encarta 95).CENSORSHIP OF OBSCENITYThe beginning of a new legal approach may be traced to the action of thefederal courts in the 1930s, when they held that Irish author James JoycesUlysses was not obscene and could be freely passed through customs. The courtsruled that the use of dirty words in a sincere and honest book did not makethe book dirty. Since the 1950s many obscenity cases involving books,magazines, and film have been brought before the Supreme Court. In the casesduring the 1970s the court ruled that laws against obscenity must be limited to works which, taken as a whole, appeal to the prurient interest in sex; whichportray sexual conduct in a patently offensive way; and which, taken as a whole,do not have serious literary, artistic, political, or scientific value. TheCourt has further held that obscenity should be determined by applyingcontemporary community standards rather than national standards (MicrosoftEncarta 95).WHO DOES TELEVISION CENSORSHIP EFFECT?CENSORSHIP AFFECTS MINORS AND ADULTSDoes censorship affect both minors and adults? One incident in Ohio leda mother of a 5 year old boy to believe so. The boys mother attributed hisactions to the influence of the popular MTV cartoon show Beavis and Butthead. In response to watching this cartoon the boy set his house on fire which killedhis younger sister. In response to criticism about the shows violence andappeal to younger viewers, MTV moved the cartoon to a later time slot, toprevent young children from viewing it (Microsoft Internet Explorer). In another incident a teen-aged boy was killed and two others seriouslyinjured while lying down along the centerline of a highway. The boys wereimitating a scene from the movie The Program. The accident and the publicitythat followed prompted Touchstone films to remove the scene from the movie, butleaving many other violent scenes, including one in which a student purposelysmashes his head through a car window (Microsoft Internet Explorer). I also believe that not only children but perhaps an impressionableadult for whatever reason could feel moved to commit these same acts ofviolence that are portrayed on uncensored movies and television. Many of thesemovies contain countless instances of torture and unnatural suffering, masskillings and ethnic persecution. Some of these same crimes are being committedas we speak by minors and adults all over the world. Who is to say that peopleare not influenced by viewing a movie that lacked proper censorship?WHAT ARE SOME OF THE GUIDELINES THAT GOVERN TELEVISION CENSORSHIP?FILM INDUSTRY GUIDELINESOne US industry, the film industry has for many years practiced a formof self-censorship. In the 1920s, responding to public demands for strongcontrols, the Motion Picture Association of America imposed on its constituentsa Production Act; compliance with its standards gave a movie a seal of approval. .uf22af0fac2fad2e2d7fa057653552a70 , .uf22af0fac2fad2e2d7fa057653552a70 .postImageUrl , .uf22af0fac2fad2e2d7fa057653552a70 .centered-text-area { min-height: 80px; position: relative; } .uf22af0fac2fad2e2d7fa057653552a70 , .uf22af0fac2fad2e2d7fa057653552a70:hover , .uf22af0fac2fad2e2d7fa057653552a70:visited , .uf22af0fac2fad2e2d7fa057653552a70:active { border:0!important; } .uf22af0fac2fad2e2d7fa057653552a70 .clearfix:after { content: ""; display: table; clear: both; } .uf22af0fac2fad2e2d7fa057653552a70 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf22af0fac2fad2e2d7fa057653552a70:active , .uf22af0fac2fad2e2d7fa057653552a70:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf22af0fac2fad2e2d7fa057653552a70 .centered-text-area { width: 100%; position: relative ; } .uf22af0fac2fad2e2d7fa057653552a70 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf22af0fac2fad2e2d7fa057653552a70 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf22af0fac2fad2e2d7fa057653552a70 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf22af0fac2fad2e2d7fa057653552a70:hover .ctaButton { background-color: #34495E!important; } .uf22af0fac2fad2e2d7fa057653552a70 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf22af0fac2fad2e2d7fa057653552a70 .uf22af0fac2fad2e2d7fa057653552a70-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf22af0fac2fad2e2d7fa057653552a70:after { content: ""; display: block; clear: both; } READ: How I think Cheating from others is a bad idea? EssayA system of film classification was begun in 1968 and has been revised severaltimes since then. Films are given ratings, as follows: G (general audiences),PG (Parental Guidance advised), PG-13 (may not be suitable for pre-teens), R(persons under age 17 not admitted unless accompanied by parent or adultguardian), and NC-17 (persons under age 17 not admitted, replaced the X ratingin 1990) (Microsoft Encarta 95)TELEVISION AND RADIO GUIDELINESFor the television and radio industries the Federal CommunicationsCommission (FCC) has generally established vague rules about program contentcontaining an implied threat that a license can be revoked for repeated poorjudgment involving program content. In 1987 the FCC responded to publiccomplaints by adopting measures to restrict the use of explicit language aboutsex and bodily functions from the broadcasting media. Another code, designed bythe National Association of Broadcasters, is voluntarily adhered to by stationoperators. The major networks also have their own self-regulating system. TheColumbia Broadcasting System (CBS), for example, has a staff of people whoreview scripts and watch everything that is aired on CBS-TV, includingcommercials; every contract with a producer provides that the project is subjectto approval under this system (Microsoft Encarta 95).PRIVATE ACTION GROUP GUIDELINESIn the US, many different private groups attempt to influence radio andtelevision and broadcasters and other communication media to suppress materialthat they consider objectionable. Religious, ethnic, and racial groups havetried to prevent plays, movies and television pro grams from being presentedbecause of elements they deem offensive.One private group, the American Civil Liberties Union, promotes theopen flow of all types of information in the belief that individuals should havefree access and opportunities for the exercise of their personal discretion andthat no group should limit the availability of the resources from which suchchoices are made (Microsoft Encarta 95).TELECOMMUNICATIONS COMPETITION AND DEREGULATION ACT OF 1995THE GOALSThis Act is intended to establish a national policy framework designedto accelerate rapidly the private sector deployment of advancedtelecommunications and information technologies and services to all Americans byopening all telecommunications markets to competition, and to meet the followinggoals:1) To promote and encourage advanced telecommunications networks, capableof enabling users to originate and receive affordable, high-quality voice, data,image, graphic, and video telecommunications services. 2) To improve international competitiveness markedly. 3) To spur economic growth, create jobs, and increase productivity. 4) To deliver a better quality of life through the preservation andadvancement of universal service to allow the more efficient delivery ofeducational, health care, and other social services (Telecommunications Bill1995, Internet).THE FINDINGSThe Congress makes the following findings:Competition, not regulation, is the best way to spur innovation and thedevelopment of new services. A competitive market place is the most efficientway to lower prices and increase value for consumers. In furthering theprinciple of open and full competition in all telecommunications markets,however, it must be recognized that some markets are more open than others.More competitive American telecommunications markets will promote UnitedStates technological advances, domestic job and investment opportunities,national competitiveness (Telecommunication Bill of 1995, Internet)VIEWERS HAVE OPTION TO WATCH VIOLENCE ON TELEVISIONOne Associate Night Editor, Daniel C. Stevenson, wrote a column called,Viewers Have Option To Watch Violence On Television. In this column, hestates, It should not be the responsibility of the government to decide what isgood and bad for viewers, it should be the responsibility of the viewersthemselves. A film or book that is vulgar or horrifying to one person might beseen as beautiful art or entertainment to another. Such value judgments shouldbe left up to each person, not formulated by the government. Any kind ofgovernment control that seeks to expose children only to good events andactions is a violation of an important freedomthe freedom to see both sides ofan event, to observe both good and bad (Microsoft Internet Explorer).Another viewpoint is that of Pat Paulsen, TV personality, on January 7,1968. He states, Many people feel that censorship is a violation of Freedom ofSpeechBull FeathersCensorship is NOT unconstitutional. Censors have the rightto censor what you hear. Without censorship of television, how else can you,the American public, have the protecti on you want from vulgar scenes, over-exposed bodies and all the other sights you like to seeWithout the censors wewould all be at the mercy of the warped minds of the television industry andDeity only knows what you would see, probably some of the most foul, nasty,disgusting, vulgar, funniest, greatest stuff in the world (Microsoft InternetExplorer).CENSORSHIP OF TELEVISON VIEWPOINTSSHOULD TELEVISION SHOWS BE CENSORED?One private individual, Mitchell Gene Zaninelli states, I will startwith the censorship of television. The government of the United States ofAmerica has been getting very involved in what they think is appropriate to beon television. I want to know why they get to decide what I want to watch. Ifeel that it should be a persons choice. They say they are concerned with whatchildren are viewing, or that some things such as nudity and swear words offendpeople. Parents should monitor what their children watch. If a parent does notwant their child to see something in particu lar, then it is the parentsresponsibility to see that they do not, not the governments (Microsoft InternetExplorer).What do you think? Should our government continue to enforce televisionand film censorship as it has been? Or should all forms of censorship beabolished completely?THE PURPOSEIt is the purpose of this Act to increase competition in alltelecommunications markets and provide for an orderly transition from regulatedmarkets to competitive and deregulated telecommunications markets consistentwith the public interest, convenience, and necessity (Telecommunications Bill of1995, Internet).

Rationale of Sport Policy and Ideologies Influencing it

The â€Å"Developing the European Dimension in Sport† has been identified as the first policy issued by the Commission with concentrating on Sport-related issues after the implementation of the â€Å"White Paper†, which gives the EU a mandate to support, coordinate and supplement sport policy measures taken by Member States (European Commission 2011a:2).Advertising We will write a custom coursework sample on Rationale of Sport Policy and Ideologies Influencing it specifically for you for only $16.05 $11/page Learn More The Communication comprises the societal role of sport, the economic dimension of sport, and the organization of sport in the EU region. The current paper is an attempt to analyze the rationale of the policy, political ideologies influencing it, its strengths and weaknesses, and contradictory issues. The rationale for the policy The main rationale of the policy is to solve the challenges posed by sports which cannot be addres sed by the member states at individual levels. Assumption Because there is lack of adequate, accurate, sound, and comparable information and data on sports for the EU member states, assumption on reliability on available data has been made (European Commission 2011: 15). Related Themes and the societal role of sport There has been a joint need to fight against doping which has been an important sports threat. In the recent past and even currently, there have been media reports on cases related to use of doping substances by amateurs athletes (European Commission 2011a:4). This poses severe public health hazards and hence the need to fight doping exercise or initiate preventive actions. In most cases, doping sanctions and doping prevention actions are withheld by the member states and the sports organizations. The new Commission supports the role played by the World Anti Doping Agency (WADA), the need to fight against doping, UNESCO, the Council of Europe, National Anti-Doping Organi zations (NADOs) and accredited laboratories (European Commission 2011a:4). The Commission is supporting the need by the EU member states to adopt and apply the national anti-doping action plans. Through Article 16 TFEU, the member states will be in a position to increase their competence and deal with the doping problems. One of the major attributes of the Commission is to encourage EU member states to introduce the provisions contained in the criminal law (European Commission 2011a:4) In addition, the Commission fully supports the formation of transnational anti-doping networks which focuses on preventive measures that target fitness, all sports, and amateur sports.Advertising Looking for coursework on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to European Commission (2011a:5), â€Å"spectator violence and disorder remain a Europe-wide phenomenon and there is a need for a European approach comprising measure s designed to reduce the associated risk.† The implication made is that there have been several incidences of spectator violence in Europe and through the policy, the capacity of fighting and preventing intolerance and sports violence will be stepped up. As a result, the adopted measures will assist in reducing the associated risks as well as providing the citizens with high levels of safety. To prevent other sports indiscipline behaviours, different stakeholders will collaborate with police services, public authorities, sports organizations, and judicial authorities and the supporters’ organizations. Based on a report by the EU Fundamental Rights Agency, intolerances like xenophobia and racism are major threats to the European sports even at the armature levels. Therefore, the new policy encourages different member states to meet these standards. The Commission supports the implementation of activities and mechanisms which would aim at fighting against issues like homo phobia, xenophobia, and racism among other intolerance issues in sports (Europa 2011). Health Although sport is a leisure activity, obesity and overweight cases remain high in Europe. As a result, there is need for physical activity which positively influences health of individual in the modern society and can be used with the aim reducing obesity and the overweight cases and related diseases. Basically, sports have been regarded as a major factor that improves the health welfare of people in the society (Europa 2011). The EU physical policy guidelines endorsed in 2008 by the EU sports minster, recommend on how the practices and the policies can be carried at EU, national and even at the local levels. This would promote sports to be part of physical activity and at the same time be a leisure activity. From a health perspective, physical activity and health are closely interrelated in such a way that the White Paper of 2007 considers them in the â€Å"Strategy for Europe in Nutritio n, Obesity and Overweight† and other health-related problem (European Commission 2011a:6). To show the correlation, several countries have been on the verge of implementing the aforementioned strategy to be part of their physical activity with the aim of improving health. The policy would ensure that the large gap in sports and physical activity is reduced with the physical activities being incorporated in different levels by different stakeholders. The Commission has supported transnational networks and projects carried with the aim of enhancing heath through physical activity like sports (Europa 2011).Advertising We will write a custom coursework sample on Rationale of Sport Policy and Ideologies Influencing it specifically for you for only $16.05 $11/page Learn More Social inclusion The potential derived from sports as a result of social inclusion and equal opportunities is not well or sufficiently implemented in EU and national levels, hence i ts need through the Communication. According to the UN Convention on the Human Rights of Persons with Disabilities, which EU and its member states are signatory, people with disabilities and living among ourselves have the right to fully or partially participate in sporting activities on equal basis (European Commission 2011a:6). The EU and the member states, therefore, have an obligation to ensure that the rights are not abused and are effectively implemented and operational. For a long time, women have been under-represented in some sports areas. However, in respect to the â€Å"Strategy for Equality between Women and Men 2010-2015, the Commission will encourage the mainstreaming of gender issues into sport-related activities† (European Commission 2011a:6). This will ensure gender parity in sports representation in the EU region and its member states. Europe is a multilingual society which is majorly necessitated by the increase in the number of immigrants in the region. Th rough sports, the host society and the immigrants can easily interact positively, thus furthering intercultural dialogue and integration at national and international levels. Subsequently, sports can be used to enhance social inclusion of social minorities as well as other disadvantaged or vulnerable groups, thus contributing to better understanding among different communities and ethnic groups (Europa 2011). The commission advocates for the inclusion of women in leadership options in sports. This could be achieved through the establishment of networks which promotes women access to participate in sports leadership. Also, through transnational projects, social integration of the disadvantaged groups and the vulnerable would enhance social inclusion. Economic development and regeneration Sports have been regarded as one of the largest and fast-growing sectors of the economy. As a result, the sector contributes largely in economic growth, creation of jobs, and employment, among other related economic activities. Statistics show that currently, 2% of the global GDP is part of the sports sector since sports are major part of tourism in Europe (European Commission 2011a:8). The Commission supports the full compliance with the European Union competition laws and the Internal Markets rules as well as protection of revenue sourcing avenues from the sports sector. Media rights should be sponsored with the idea that different states have different rules and media laws which have to be respected.Advertising Looking for coursework on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Given that sports have become one of the significant employment sustaining ventures in the world, EU funds could be used to develop projects and activities that sustain the sports structures and industry (Europa 2011). For example, activities like urban regeneration, employability, labor market integration, and rural development could be carried in solidarity among the member states. The Commission ensures that issues related to intellectual property in sports coverage are put into consideration while implementing the Digital Agenda Initiative (European Commission 2011). Political ideologies influencing the policy or issues The political ideology behind the adoption of the policy is to empower EU with the mandate of coordinating and regulating sports in Europe. According to de Coubertin (2008), there is need for cooperation among the member states in Europe. As a result, the EU member states would strengthen political cooperation on sports where resources will be shared equally amon g the member states. In addition, reinforcement of rolling agenda and common priorities in sports would be achieved. As noted in the Communication policy paper, there are some challenges facing sports in Europe which cannot be addressed and handled by the member states individually. For instance, issues related to doping which threatens moral and physical integrity of sportsmen and women, health-related issues because of low or limited physical activity, social exclusion of physically disadvantaged persons and untapped potential in sports, inadequate protection of IPRS (intellectual property rights), sports discriminations on the basis of nationality, lack of legal clarity on EU law application and lack of adequate information on EU member states (Europa 2011). From a political point of view, these challenges cannot be handled from a member state position hence the need for the formulation and the adoption of the policy which would address these challenges. Therefore, the identified issues can be addressed adequately at EU level since the issues are transnational (Europa 2011). There exists a discrepancy among EU member states, especially in the sports sector. As a result, the Commission has seen the need to adopt the Communication that will help achieve European added value â€Å"through the identification and dissemination of good practices and support networking† (Europa 2011). The EU will have the mandate of increasing the impact of the national action in the sports area. This would form a link that would connect different stakeholders in the sports sector and allow exchange of ideas among member states and other interested parties. In addition, the Communication will increase cooperation among sports stakeholders which was in non-existence (Europa 2011). As a result, disparities in sports among the member states will be partially if not fully addressed. Governance, especially in sports, is based on self-regulation and autonomy of sports organizatio ns (European Commission 2011a:10). Absence of a single model of governance across the EU sports and member states, the Commission sees the opportunity to have an autonomous inception of governance at the European level. Good governance and accountability in sports can be achieved upon the address of the identified challenges facing the EU member states. In other words, â€Å"good governance in sport is a condition for addressing challenges regarding sport and the EU legal framework† (European Commission 2011a:10). Implication on citizenship, rights, needs and the role of the state The state will have a limited role to play as the EU Commission will carry most of the activities on behalf of the member states. However, the member states will retain their full competence in sports and the EU law on sports will not act as a substitute to the role played by the member states (Europa 2011). In respect to TV rights, the Commission proposes adoption of regulations that would ensure f inancial solidarity and redistribution of TV rights among member states. This means that the state autonomy will be slated thus having less control over its TV rights financial gain. The new Communication will play majority of the roles on behalf of the member states. Issues related to citizenship, employment, justice, and home affairs will be largely dealt not at national but at EU level. This implies that the role played in-state will somehow be reduced. The available Treaty â€Å"prohibits discrimination based on nationality and enshrines the principle of free movement† (European Commission 2011a:11). The treaty preserves the issues of nationality in regard to sports and has reaffirmed free movement of a professional player, their rights, and movement of workers. Lastly, the policy advocates for the inclusion of women in leadership positions as a way of reducing the discrepancy that has been in existence. This has been aligned with the UN Convention on Rights of persons wi th disabilities who are also considered to have right in sports. Strengths and weaknesses of the policy One of the major strengths of the policy, is that efforts and resources from different EU member states have been pooled together to promote sports and leisure. For example, the Commission and the member states will develop and implement security safety requirements and arrangements for events at international levels. In addition, peer review projects and pan-European training projects for police offers will be enhanced, thus reducing spectator violence at international levels. The resources will also be used to fight against drugs and doping practices among the athletes’ amateurs. Through the Commission, it will aid examine the most appropriate method that can be used to reinforce measures that would be used against the long chain of doping substances, and if possible supported by the criminal law. Consultations were made on the member states of EU by the Commission while preparing the Communication (Europa 2011) thus getting consensus on what laws to implement and not (European Commission 2011). As a result, some topics such as inclusion of societal inclusion, health-enhancing physical activities, and good governance among others have been considered at the EU level. Through the Communication, different stakeholders and players such as all the member states public authorities, International Olympics Committees, Leagues, International Sports Federations, International And European Organizations, which include UNESCO, WADA, WHO, and Council of Europe will be brought together thus promoting sports (Europa 2011). Other players included are citizens in general, sports support staff, volunteers, and other education sport-related organizations, such as sporting goods, and media. The inclusion of these target groups will promote sports and leisure at national and EU levels. The monitoring and evaluation of the policy will incorporate different stakeholders. According to the report presented by the European Commission (2011:38), the Commission will continue having dialogue with expert practitioners and both private and public stakeholders. Others who will be consulted and engaged in the monitoring and evaluation process are the Committee on Regions and European Economic and Social Committee, the European Parliament, and the European Council. The Communication is planning to set adequate time frame that will be used by the different bodies to exchange views and receive feedback on any changes from sports representatives. The inclusivity of varying member groups and stakeholders will ensure full monitoring and evaluation of the Communication. Through social inclusion and equal opportunities, the Communication promotes the UN Convention on the Human Rights of Persons with Disabilities (the European Commission 2011). The policy aims at promoting physical and moral integrity of sportspeople among the EU member states. As a result, the Membe r states and the Commission will be able to join forces and fight against social behaviours such doping which is repugnant in athlete sports. As result policies and actions will enhance moral and physical integrity. Weaknesses One of the major weaknesses is the credibility and the reliability of the data and information collected and used in developing the policy. According to the European Commission (2011:15), there is scarcity of data and information on sport for the European member states which discredits the degree of soundness, accuracy, and comparability of the data. As a result, the Commission has been developing the policy based on assumptions. The Communication interferes with sports autonomy through some of the practices and policies it is planning to put into place. Given that the EU Commission will have the mandate to â€Å"carry out actions to support, coordinate or supplement the actions of the member states† (Cash 2011), the Member States will lack their exclus ive competence as the Union will provide all the coordination which will cause interference through the direction of the British sports policy (Cash 2011). The policy lacks solutions to some of identified issues like doping of substances and trade of doping substances through organized networks. The Commission has only proposed the likelihood of including reinforcing measures which could adopt the criminal law. The proposal by the Commission leaves a gap as it is not clear whether criminal sanctions would be adopted for doping in sports or what action actions would be taken on the same. Another issue that has been interfered by the Commission is in regard to sports media, media rights, and intellectual property rights. Notably, television rights have been the primary source of income in reference to professional sports like football (Europa 2011). Under the Commission provisions, it has been suggested that â€Å"the commercial exploitation of professional sport should be accompanie d by strong redistribution and solidarity mechanisms† (Cash 2011) which would be achieved through the proposed collective media rights which will lead to financial solidarity and redistribution within sports in the region (Cash 2011). In addition, the Commission plans to strengthen mechanisms which will strengthen financial solidarity through collective selling of media rights. It is of essence to note that issues like selling of media rights or TV rights remain to be domestic issues which should not be interfered by the EU instead, the Premier League is entitled the obligation to decide on the procedure to use while selling its TV rights in the UK. Contradictory elements The application of the EU laws to sport, Competition provision, and Internal Market has raised concerns from the stakeholders (Europa 2011). According to the sports stakeholders, the certainty of the European law on sports is not clear especially in regard to the treaty provisions on issues like amateur sport s, value-added tax, and free movement of workers, state aid, and antitrust laws. Generally, treaties prohibit discrimination as a result of nationality and advocates for free movement of workers. In the past, the European Court of Justice has had given rulings on issues related to players date transfer, recruitment and the compensation of players, and the composition of the national teams among other sports-related issues (European Commission 2011a:14). Accordingly, the free movement laws are not applied on professional players as this is covered under the TFEU. This contradicts the functionality of Treaties which allows free movement of all workers, which is inclusive of professional players. In addition, there are reports that issues related to the access to sports competitions and activities in some EU member states hence need for clarity. Again, this contradicts the EU laws on sports as the new policy has the mandate to coordinate, support and supplement actions of member states where issues like restrictions to access to sports competition have not been addressed. According to the European Commission (2011a:11), rules concerned with direct discrimination have been found to be not compatible to the EU law. This raises a contradictory issue as the Commission has not identified solution or how the EU law can include or solve the issue of direct discrimination on professional sport. Reference List Cash, B 2011, Brussels set to interfere on sports autonomy. Web. de Coubertin P 2008, Appendix: The Pierre de Coubertin Action Plan. Web. Europa 2011, Commission staff working document impact assessment  accompanying document to the communication from the commission to the  European parliament, the council, the European economic and social committee  and the committee of the regions developing the European Dimension in Sport  {COM(2011) 12 final} {SEC(2011) 66 final} {SEC(2011) 68 final}/* SEC/2011/0067final */. Web. European Commission 2011, Communication f rom the commission to the European parliament, the council, the European economic and social committee and the committee of the regions: Developing the European dimension in sport, European Commission. Web. European Commission 2011a, Communication from the commission to the European parliament, the council, the European economic and social committee and the committee of the regions: Developing the European dimension in sport, European Commission. Web. This coursework on Rationale of Sport Policy and Ideologies Influencing it was written and submitted by user Jamal Shepherd to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.