There are differing viewpoints on homosexuality in society. Some support the acceptance of gay people as equals, while others hold a negative perspective and argue against their existence based solely on sexual orientation. For those with a despising attitude towards gays, lesbians, and others, one proposed solution is gay conversion therapy – a rehabilitation method that attempts to address homosexuality through techniques like associating pain with being gay or diminishing self-esteem through chastisement and degradation.
Conversion therapy has different perspectives. While some individuals may feel compelled to undergo it due to societal non-acceptance, despite its harmful consequences, others advocate for its religious advantages. Nevertheless, it is crucial to honor the autonomy of the LGBTQ+ community in determining whether or not to pursue this therapy, considering its potential for substantial psychological, emotional, and physical harm.
Conversion therapy is a distressing and harmful procedure with severe consequences, including depression, suicide, and other psychological harm. Peter Gajdics, a patient who experienced this traumatic treatment due to rejection from loved ones, courageously shared his story of mistreatment and suffering. In an attempt to regain acceptance, he sought assistance from Dr. Alfonzo’s reparative therapy practice. However, throughout the manipulation process, Gajdics endured tremendous agony.
Alfonso frequently made statements claiming that remaining homosexual would never lead to happiness, and he believed that his desire to be gay was a result of his parents’ failure in raising him properly. One therapy approach utilized to “reclaim his inherent heterosexuality” involved discussing his emotional pain. He was advised to release his anger by learning how to undo his homosexuality. Gajdics likened this process to “peeling an onion,” removing layers of his childhood which would cause his homosexuality to diminish and reveal his true heterosexual self.
Another patient, Chaim Levin, shared his experience with the therapy, stating, “I worked tirelessly to alter a fundamental part of myself that caused me immense suffering. These reparative therapy groups suggest that failure to change is due to a lack of effort, making me feel like a failure” (SPLC Center). Despite the controversy surrounding gay conversion therapy, there is still a significant desire for gays to undergo conversion. The disapproval of homosexuality is prevalent among religious individuals, and only recently has homosexuality gained widespread media attention and become headline news.
Ten years ago, being homosexual was immediately ostracized. The Bible explicitly states, “God allowed them to follow their shameful desires. Women exchanged natural sexual relations for unnatural ones. In the same way, men abandoned their natural sexual relations with women and burned with lust for each other. Men did shameful things with other men, and as a result of this sin, they suffered within themselves” (Rom 1:26-27). Despite arguments about innate homosexuality, many still view it as sinful. According to God’s teachings, any kind of sexual immorality, particularly homosexuality, is seen as a transgression.
The views on gay conversion therapy among religious individuals vary, but many support it as they believe in adhering to God’s teachings. However, there is a lack of consensus and conflicting approaches to this form of therapy. It is crucial to honor the autonomy of all people, including those who identify as LGBT, and empower them to make their own choices. Although opinions differ on this issue, imposing any specific course of action is not preferable. Ultimately, the decision regarding reparative therapy should rest with the individual seeking treatment.
The Malaysian Financial Reporting Standard 101 Accounting
One of the major constituents in Malayan Financial Reporting Standard 101 is fiscal statements. The fiscal statements are a structured representation of the fiscal place and fiscal public presentation of an entity. The aim of fiscal statement is to supply information about the fiscal place, fiscal public presentation and hard currency flow of an entity that is utile to a broad scope of users in doing economical determinations. Fiscal statements besides show the consequence of the direction ‘s quality of the resources delegated to it. To run into the aim, fiscal statements supply information about an entity ‘s:
Assetss ;
Liabilitiess ;
Equity ;
Income and disbursals, including additions and losingss ;
Contributions by and distributions to proprietors in their capacity as proprietors ; and
Cash flow.
A complete set of fiscal statements comprises:
A statement of fiscal place as at the terminal of the period ;
A statement of comprehensive income for the period ;
A statement of alterations in equity for the period ;
A statement of hard currency flows for the period ;
Notes, consisting a sum-up of important accounting policies and other explanatory information ; and
A statement of fiscal place as at the beginning of the earliest comparative period when an entity applies an accounting policy retrospectively or do a retrospective restatement of points in its fiscal statements, or when it reclassifies points in its fiscal statements.
An entity may utilize rubrics for the statements other than those used in this criterion.
There are some general characteristics that must be obeys by every fiscal studies harmonizing to MFRS 101.
Fair presentation and conformities with MFRSs
Fiscal statements shall show reasonably the fiscal place, fiscal public presentation and hard currency flow of an entity. Fair presentation requires the faithful representation of the effects of minutess, other events and conditions in conformity with the definitions and acknowledgment standards for assets, liabilities, income and disbursals set out in the MFRSs.
Traveling concern
When fixing fiscal statements, direction shall do an appraisal of an entity ‘s ability to go on as a traveling concern. An entity shall fix fiscal statements on a traveling concern footing unless direction either intends to neutralize the entity or to discontinue trading, or has no realistic option but to make so. The entity shall unwrap every uncertainnesss and facts that may do the entity can non fix the fiscal statement with traveling concern.
Accrual footing of accounting
AnA entityA shallA prepareA itsA financialA statements, A exceptA forA cashA flow information, utilizing the accrual footing of accounting. When the accrual footing of accounting is used, an entity recognises points as assets, liabilities, equity, income and disbursals when they satisfy the definitions and acknowledgment standards for those elements in the MFRSs.
Materiality and collection
An entity shall show individually each material category of similar points. An entity shall show individually points of a dissimilar nature or map unless they are immaterial.
Offseting
An entity shall non countervail assets and liabilities or income and disbursals, unless required or permitted by MFRS.
Frequency of describing
An entity shall show a complete set of fiscal statements at least yearly. When an entity changes the terminal of its coverage period and nowadayss fiscal statements for a period longer or shorter than one twelvemonth, an entity shall unwrap.
Comparative information
An entity shall unwrap comparative information in regard of the old period for all sums reported in the current period ‘s fiscal statements, except when MFRSs permitted or required non to make so. An entity shall include comparative information when it is relevant to an apprehension of the current period ‘s fiscal statements.
Consistency of presentation
An entity shall retain the presentation and categorization of points in the fiscal statements from one period to the following unless it is evident, following a important alteration in the nature of the entity ‘s operations or a reappraisal of its fiscal statements, that another presentation would be more appropriate holding respect to the standards for the choice and application of accounting policies in MFRS 108 or MFRS requires a alteration in presentation.
B ) Explain the background of the company.
Background of Lonpac Insurance Bhd.
Lonpac Insurance Bhd is a entirely owned subordinate of LPI Capital Bhd, which once known as London & A ; Pacific Insurance Company Berhad, and was incorporated in Malaysia on 12 July 1994. It commenced underwriting of general insurance concern after a restructuring program on 1 May 1999. The paid-up capital of the company is RM 200,000,000 comprising of 200,000,000 ordinary portions of RM 1.00 each.
The company operates through 21 subdivisions in Malaysia and a foreign subdivision in Singapore to function the clients better.
In September 2005, the Malayan Rating Corporation Berhad ( MARC ) has reaffirmed the general insurance strength evaluation of Lonpac at “ AA ” , reconfirming its fiscal stableness and dependability in the insurance industry.
In September 2011, the A.M. Best Co. has affirmed the fiscal strength evaluation of “ A- ” and issuer recognition evaluation ( ICR ) of “ A- ” to Lonpac. The evaluation recognized Lonpac ‘s ability to derive market portion while keeping a favourable underwriting public presentation, irrespective of the competitory operating environment in its nucleus markets, viz. Malaysia and Singapore.
Background of Kurnia Insurance
Kurnia Insurans Berhad, was incorporated on 30th December 1978. Back so, it was known by another name, Industrial and Commercial Insurance. Kurnia Insurans Berhad, in its present form and signifier came to be, merely in 1991, when the present proprietors bought the company.
Kurnia Insurans has become one of the most successful general insurance companies in Malaysia. Kurnia Insurans ‘ success is founded on just concern patterns, which protect the legitimate involvements of its policyholders and offers concern chances to its service suppliers.
With entire capitalisation of RM600 million and entire assets transcending RM2 billion, Kurnia Insurans stands as a pillar of the industry, stand foring stableness and strength.
With an one-year turnover in surplus of RM1 billion and an bureau force of 5,500 across the state, Kurnia Insurans besides boasts one of the most extended bureau webs in the industry, represented in practically every town.
With the liberalisation of the Malayan insurance market, Kurnia has undertaken several protective steps in outlook of lifting unchecked competition. One prevailing move is strategizing towards e-commerce and prehending a outstanding place by being the precursor in supplying online insurance services. Kurnia steadfastly believes that e-commerce will convey Kurnia to a higher degree of public presentation and quality of service to its clients, concern spouses and agents in line with its slogan “ Excellence in Service ” .
Gendered Experiences In Ifugao Sample
Gender is a historically and culturally constructed construct by a community. Specific significances that people attribute to gender reflect their ain historical. cultural. political and economic procedures in day-to-day life. Social functions are viewed by Ifugao people as ever in relation with their household. They work hand in glove to supply for the demands of their households. In bend. work activities have culturally designated gender codifications. These codifications are on a regular basis broken in fortunes wherein adult females take on male designated undertakings out of necessity. Single female parents. married womans of migratory workers. widows. or those with sick partners are instances that have become culturally accepted over clip. However. work forces who fail in carry throughing their culturally prescribed responsibilities get mocked or perceived to decrease in maleness. Gender dealingss are besides greatly affected by societal category places with mention to age. wealth ranking. educational degree. ethnicity and faith. Work force and adult females interact consequently with culturally specified gender classs in relation to bigger societal ties with their households and the community.
Recent surveies have shown that autochthonal communities in the Cordillera. including the Ifugao people. are chiefly classless and therefore adult females have a ‘relatively high status’ in the community as compared to other states. Casambre noted that there is “little grounds of systemic subjugation of ( Cordillera ) adult females either by socialisation or through societal establishments associated with agribusiness. ” This impression dismisses the women’s rightist statement that all adult females in the Philippines are oppressed. Additionally. Atkinson and Errington explain that this ‘high status’ for adult females is expressed in “enjoying economic chances. enduring few legal limitations or cursing stereotypes. and take parting in civilizations where sexes are construed in footings of complementarity and balance instead than different worth in comparing to work forces. ” This type of ‘complementarity’ . as Errington defines. is an political orientation of difference in which the antonym sexes complement instead than vie against each other.
The Ifugao society gives more value to the quality of a woman’s work over her beauty. This ‘cultural ethos of difficult work’ is seen as the desirable attitude expected from an Ifugao adult female. Although functions such as kid attention and family jobs are normally designated to adult females. female parents continue to work outside of the place. Their engagement in assorted activities such as agricultural labour. farming. professional patterns and concern merely proves how difficult a adult female works both inside and outside the domestic context. Since adult females are effectual in transporting out coincident productive and generative undertakings. their parts to society are extremely regarded and their worth is non seen any less than that of work forces.
In footings of gender dealingss nevertheless. there are still certain norms and traditions that perceive adult females as the ‘weaker sex. ’ Men maintain privilege over adult females in acquiring hard currency paying labour. In agricultural labour. for illustration. women’s labour was non valued as every bit with men’s labour. Despite the same sum of working hours spent. adult females get merely one-half of the men’s day-to-day pay. Employers would warrant this differential wage since the type of work done by adult females ( i. e. seting. weeding. reaping ) is non as physically demanding as those undertakings assigned to work forces ( i. e. constructing rice Paddies and transporting heavy tonss ) . However. men’s undertakings are varied and seasonal while adult females ne’er stop working even when they get place. They experience the “double burden” of great physical and emotional strains because of many repetitive domestic undertakings done on a day-to-day footing.
Their figure one job. harmonizing to Ifugao adult females. is that bulk of the population is hapless. Despite the fact that both work forces and adult females work really hard to gain money and secure nutrient supply through agricultural agencies. their incomes remain deficient. They have limited entree to basic societal services such as wellness attention and instruction. As husbandmans. Contrary to the bookman who gave recognition to the high position of adult females in the Philippines. the writer believes that the topographic point of Ifugao adult females in society was “socially constructed in many of import countries of their lives as being lower than men’s. yet higher than men’s place in some other countries of their lives. ” This double return on gender gives significance to the extent of debauched places of adult females in their communities and how it creates an impact on adult females and their children’s nutritionary position. overall wellness and wellbeing.
Review
The article gears off from the early women’s rightist point of view that all adult females in the Philippines are oppressed. This premise is instead debatable as one might chew over: what does subjugation intend for different people and how does one qualify to be exempted from subjugation? In my position societal subjugation in general still exist in most societies up to this twenty-four hours. Gender subjugation is but one dimension and it can non be isolated to be as a consequence of how thoughts on gender were mistakenly conceived in one civilization. As Charlton defines. “oppression occurs when persons are consistently subjected to political. economic. cultural. or societal debasement because they belong to a societal group…results from constructions of domination and subordination and. correspondingly. political orientations of high quality and inferiority” ( Charlton. 1998 ) .
While reading this article. I started to analyse in footings of three dimensions of societal subjugation: national subjugation ( based on their cultural minority position as citizens ) . category subjugation ( based on socio-economic categories ) . and gender subjugation ( based on culturally designated classs between the sexes ) . In the instance of the Ifugao people. category subjugation appears to be minimum. The upper category ( kadangyan and bacnang ) depend on the lower category ( nawotwot ) for their services. In bend. people from lower category get paid in hard currency or in sort. This interdependent relationship highlights the mutuality of people in the community without any component of forced labour. National subjugation. on the other manus. seems to hold the most negative impact among the three dimensions. Although there might hold been undertakings implemented in the yesteryear ( i. e. medical specialties in the Marcos epoch ) which brought some success. the national authorities remains to be distant in presenting public services to most countries in Ifugao. Majority of the population depend on farming as subsistence. non for income. Problems like malnutrition and unequal wellness attention are still rampant in most countries. Besides. authorities attempts are severely missing to react to pressing demands such as readying for natural catastrophes and debut to more sustainable steps in agriculture and nutrient production.
Ifugao adult females are still faced with the challenge of gender subjugation. it may come in elusive grades within different contexts. Continuous attempts should be made for adult females to recognize their strengths. capablenesss. and their willingness to bring forth social alteration. I hope that in the hereafter more Ifugao adult females would come to encompass a high respect for instruction as this could drastically assist to relieve poorness.
Contemplation
It is quite common and put offing at the same clip whenever we hear authorities functionaries who claim that they don’t have adequate resources to finance development undertakings. It becomes even more dissatisfactory to acknowledge a common cognition that most these functionaries have a record of corruptness. slacking off from work and maintaining all the beans in the poke. This pessimistic position is shared by many. non because they choose to be negative. but because a batch of people have already lost their religion in the system. While good administration remains a desperate issue. we could still pull an inspiration from some people who chose to do a base towards a better society.
Wangari Maathai is an African adult female who founded the Green Belt motion in Kenya in 1977. This plan mobilized adult females from the small towns to works more than 10 million trees. This has contributed greatly in forestalling dirt eroding. H2O pollution. and relieving deforestation. In bend. the adult females reaped the benefits of their attempts by holding a beginning of firewood. better agriculture patterns since the dirt did non run off. and more abundant nutrient supply. Through seting trees they were able to protect their environment and guarantee a better hereafter for their kids.
If adult females from other states were able to make this much to alter their state of affairs. don’t we merely wish that we could hold been every bit successful? Sing the values that adult females have for their work and their love of household. it is really plausible to implement similar undertakings that persuade community engagement and civic consciousness.