Legalization of Marijuana Research Paper Example

Legitimization of Marijuana Paper Without his oversight and consistent assistance, this paper would not have been conceivable. Extraordinary felicitations to our families, kindly acknowledge our heartfelt a debt of gratitude is in order for giving your warm consolation, mindful direction and supporting feelings which truly helped us a great deal. Last or more all, we acclaim God, for giving us the chance and allowing us the capacity to continue effectively for this exploration paper. Rundown of Tables I. Presentation 1. 1 Background of the investigation 1. 2 Statement of the difficult 1. 3 Significance of the investigation 1. 4 Scope and Delimitation of the investigation II. Hypothetical and Conceptual Framework 2. 1 Review of related writing 2. 2 Review of related examinations 2. 3 Conceptual system 2. 4 Hypothesis 2. 5 Definition of terms II. Technique 3. 1 Locale of the Study 3. 2 Sample size 3. 3 Data gathering devices 3. 4 Data gathering technique IV. Introduction and Analysis of Data V. End IV-Results and Analysis This section will examine about the consequences of the information gathering. In the initial segment of the study, the respondents are gotten some information about their segment profile, for example, name, year and area. For the subsequent part, the respondents here inquired as to whether pot ought to be lawful for clinical use, if pot ought to be sanctioned for recreational use, if the respondents accept that war on drugs has been effective and if the respondents believe that administration endeavors against cannabis ought to be expanded. In conclusion, for the third part, they would put cannabis regarding its negative wellbeing impacts on the human. Information Collection The individuals that have done the indented were the a portion of the third year understudies of Infant Jesus Interiors Center. We will compose a custom paper test on Legalization of Marijuana explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Legalization of Marijuana explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Legalization of Marijuana explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer The segment includes Ill-Faraday and III-Diaphanous with a sum of 22 respondents and 29 respondents each particularly having a complete populace of 51 understudies as by and large respondents. Information Analysis CLCconcede 0area and Section Table 1 . Overview questions and respondents answer. Questions Yes No 37 14 2. 36 3. Should pot be legitimate for clinical use? Should cannabis be legitimized for recreational use? 15 Do you accept that war on drugs has been effective? 10 41 4. DO you believe that administration endeavors against maryjane ought to be expanded? 21 30 Figure 1 . Level of the review inquiries regarding cannabis. Larger part of the respondents (15 votes, 29%) places pot in under that f a sugar while the least spot the respondents (9 votes, 1 would put maryjane is more prominent than that of liquor as appeared in Figure 2. Figure 2. Level of where might the respondents would put their maryjane. Rundown of Figures Figure 1. 1 : Marijuana Leaves Marijuana Cigarette Figure 1. 2 Figure 1. 3 : Intake of Marijuana Experimental utilization Of Marijuana ABSTRACT Figure 1. 4 : Marijuana use and relational savagery are significant general medical issues. The current audit inspects the accessible experimental and hypothetical writing on the connection among cannabis and savagery, including past shocking models, the connection between maryjane use and relational brutality (counting cozy accomplice viciousness), and the connection between weed withdrawal and savagery. While results from lab based examinations are uncertain, aftereffects of cross-sectional and longitudinal exploration offer help for an affiliation be;en maryjane use/withdrawal and different sorts of viciousness. Given the absence of exact help for existing models, another biophysically model of the weed savagery relationship is proposed. Inspecting techniques to test this model and utilization of current endings to treatment are examined. This paper will talk about the moral issues and propose the uprightness of sanctioning weed on the government level, as a controlled substance, while taking two positions: (1 ) the advantages of legitimizing weed far exceed its dangers, and (2) their irregularities in current lawful approaches overseeing weed corresponding to progressively risky medications, for example, liquor. I. Presentation What are the predominant issues for and against sanctioning of cannabis? Because something is unlawful doesn't mean it is awful; moreover, if something is legitimate doesnt mean it isn't terrible. Not at all like law which depends on rhetoric abilities to shield an effectively characterized lawful position morals attempts to elusively figure out what is good and bad paying little heed to any law that may, or may not, as of now exist identifying with the current issue. This paper will propose the exemplary nature of sanctioning cannabis on the government level as a controlled substance, while taking two Stances: (1) its advantages far exceed related dangers, and (2) there are Inconsistencies in current legitimate approaches with pot corresponding to unlawful medications that are progressively hazardous just as those that are lawful, acknowledged, and promptly accessible to he open. In particular, this paper will think about marijuanas advantages and dangers against those of the most well-known lawful recreational medication at present being used today, liquor. This paper will abstain from talking about legitimization of clinical cannabis, as 12 states as of now permit its utilization for restorative purposes, and there are as of now more than 2000 real maryjane dispensaries the country over. Be that as it may, ownership and utilization of pot are as yet unlawful under government law; and bureaucratic law bests state laws inevitably. Because of the prevalence and progressing across the board, and chronicled utilization of cannabis, another look ought to be given to its trim in the public arena as a legitimate recreational medication close by, or in any event, supplanting liquor and tobacco. So as to completely acknowledge marijuanas place in human culture, one should initially understand its pervasiveness as a therapeutic and recreational medication. Maryjane was developed as far back as 5000 years prior. In old Chinese and Vivid societies, it rewarded a wide scope of infirmities, including intestinal sickness and ailment (Silver, Ransom, Tillie, 2010). Pre-1 notwithstanding its recreational properties, hemp a side-effect of the weed plant was a significant money crop utilized for apparel, texture, and medication. Both George Washington and Thomas Jefferson developed it, and drafts of the Declaration of Independence were composed on hemp paper. Hemp creation was obligatory and requested developed for the United Kingdom (Silver et al. , 2010). With the ascent of the 1840-1860 scholarly development in France, pot picked up in notoriety as an intoxicant of the scholarly classes, because of cases of it invigorating ones creative mind and imagination. In the United States, clinical enthusiasm for maryjane utilize was confirm in 1 860 by the meeting of the Committee on Cannabis Indict of the Ohio State Medical Society, which ported on its helpful applications Schistose of, n. D. ). The Enslaving Years In 1 930, Harry Enslaving headed up the recently framed Federal Bureau of Narcotics and waged holy war to prohibit pot. Congress passed the Marijuana Tax Act in July 1937 in light of weight by Enslaving, who dreaded the utilization and spread of weed explicitly by Mexicans (Musts, 1972). Oppressing enrolled the media and film ventures to additionally criticize maryjane. In 1938, the misuse film Reefer Madness connected the utilization of weed by secondary younger students to attempt at manslaughter mishaps, homicide, self destruction, assault, and drop into frenzy (Reefer Madness, 2010). Designers endeavors to trash weed were effective to such an extent that by the 1 asss, open dread of weed connected its utilization to government topple just as to socialism, Americas most-dreaded adversary of the time (Silver et al. , 2010). The New War on Drugs In 1 961 , the Single Convention Narcotic Treaty made creation and flexibly of opiate medicates a universal wrongdoing. By the by, cannabis recaptured its fame and brought forth the hippy subculture of the late sasss, who saw pot as representing Americas opportunities. Moreover, the Vietnam War acquainted maryjane with the individuals who in any case would not have utilized it our troopers in Vietnam (Silver et al. , 2010). In 1 971 , President Richard Nixon proclaimed war on drugs, calling it open foe number one. He made the Drug Enforcement Agency (DEAD) and refused to compromise position against drugs (Silver et al. , 2010). After 10 years, President Ronald Reggaes organization proceeded with the war on drugs when First Lady Nancy Reagan propelled her Just Say No battle (Silver et al. , 2010). This well known catchphrase before long turned into a mantra discussed by primary younger students all through the United States. President Bill Clinton pledged to keep up the battle against drugs, however was not as precise as Reagan or Nixon. Therefore, the Mexican medication cartels got more grounded during the Clinton years (Silver et al. , 2010). September 11, 2001 denoted another time in the battle against weed. The United States fixed its outskirt arrangements upon President George Bushs presentation of war on dread. This successfully smothered importation of weed from Mexico. Thusly, the Mexican medication cartels went to developing cannabis inside United States outskirts instead of carrying it across (Silver 1. Explanation of the Problem This examination paper looks to decide the benefits of having maryjane here in the Philippines. Cannabis is the most well-known illegal medication utilized in the United States. After a time of decrease in the most recent decade, its utilization has been expanding among youngsters since 2007, comparing to a lessening impression of the medications hazards that might be related with expanded open discussion over the medications legitimate status. Despite the fact that the government looks at pot as a Schedule I substance

Sociology Midterm Essay Example

Human science Midterm Essay They are absence of enthusiastic help and social rules for their activities. Just as lacking of shared characteristics, criminal conduct and political fights happens as a result of no social joining, since they dont have social holding with the general public. In contrasts, I accept criminal conduct should be possible in both level of solidarity. Criminal conduct could happen from the classification of low solidarity basically of sharing not many convictions, qualities and good measures. Then again, criminal conduct could happen In a high solidarity circumstance also, for instance self destruction aircraft. Its a criminal demonstration that self destruction aircraft restrict to do and I accept they are doctorate in the high solidarity classification, since they feel when an individual from a such gathering see that the gathering is compromised they are probably going to be happy to forfeit their life to ensure the circumstance. This implies criminal conduct conflictingly could happen on the grounds that a people social mixes are exceptionally fabricated and sewn with the general public also. You have been allocated an exploration study that analyzes conceivable oppression men in kid authority cases. What will be the population(s) you will contemplate? By what method will you test the population(s)? By what method will you represent sex, race, age, pay level, and different qualities in your population(s)? On the off chance that you adopted a subjective strategy, how might your techniques vary? On the off chance that I am doled out to inquire about and inspects conceivable victimization men In kid authority cases, I would utilize a study style. We will compose a custom article test on Sociology Midterm explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Sociology Midterm explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Sociology Midterm explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer My populace target gathering would be male gatherings that are once or at present attempting to arrive youngster from kid authority cases. Sick utilize an example, by arbitrary chooses and classifies them by salary level as it were. This is on the grounds that, regardless of what nationality and how old they are the length of their salary level prevail In a specific region, winning youngster guardianship case ought to be no issue. This Is on the grounds that up to an individual has cash, they ought to have the option to help the kids. My technique would be diverse on the grounds that a subjective methodology alludes to circumstances where you gather information in an unstructured manner. On the off chance that you utilize an unstructured meeting you will have subjective information. Subjective information will frame the premise of a pilot study, where the point is to get the most ideal feel for the circumstance through extensively characterized information. The outcomes from the pilot study are then used to decrease a moderately more evaluated approach. Select a social practice Tanat appears to be 000, Inexplicable, or Irrational to you Ana clarify why this is so. By either talking with individuals from the subculture gathering, or potentially perusing or doing research about them, clarify how the subculture practice you picked bodes well to individuals from the subculture gathering. Subculture is unmistakable social gatherings inside more extensive social arrangements that characterize themselves contrary to standard culture. The term subculture has been utilized widely in social examinations to recognize those social gatherings, for the most part youth rooftops, who use style to imply protection from prevailing society. Subcultures, for instance the low jeans gatherings. One of the subculture practice that had consistently appear to be extremely odd, baffling and unreasonable to me is wearing your jeans low till you see the base of your fighters. That is to say, what is the purpose of wearing your jeans so low? You cannot run appropriately when your jeans are so low in light of the fact that essentially it may very well tumbled off. Truly, I think wearing low jeans are Just unseemly, since your indicating your fighters around in the general population to exhibit your coolness. Wearing low jeans never astounded me. Low jeans were begun from jail. Where detainees who were accessible to be enticed/assaulted by different detainees would wear their jeans low and the pattern was kept going and inevitably search out of the jail cell into pretty much every edge of the lanes, since individuals needs to proceed with the pattern recall the history. In any case, the meaning of being entice and assaulted by other male detainees had been deleted. On the road individuals who wear lows pants just needs to look cool with the old criminal like design. They think wearing their jeans low would draw in females. Envision you are a strict pioneer who is attempting to hold youthful grown-ups as they grow up and separate from their families. You perceive that marriage and parenthood are not, at this point considered as significant in the progress to adulthood as they were previously. What transitional experience might you be able to create to speak to todays youthful grown-ups? Why are such services significant in our general public? What do they represent? I would make my allure loaded with measurement numbers, which will appear to be very accommodation. I would utilize numbers and instances of the history to recognize people groups ineptitude about their present reasoning. This sort of functions are critical to our general public, on the grounds that without the feeling of marriage we would not think about the holding towards our general public, and without parenthood, we wouldnt acknowledge what is it feel to proceed with life for our next ages. This is essential to our general public since this permits human to make our next ages and to get the feeling of parenthood as our progenitors did. Our kids, who might one day become like us and keep on doing sexual multiplications to keep up the quantity of populace on the planet. This represents propagations of our next ages and the continuation of life in this general public.

Tardiness to Class Interpretations and Recommendations Essay

Lateness to Class Interpretations and Recommendations - Essay Example Sports, theater, and history all show low degrees of lateness, while exercise center, math, and science show the most noteworthy paces of lateness. A third pattern is among GPA and tardinessâ€the two are conversely proportionate. Understudies between the GPA 3.5-4.0 have the most minimal paces of lateness, while the lateness rate increases as the GPA gets lower. In view of the information, numerous understudies unmistakably experience issues going to class on schedule. The issue of lateness ought not be sabotaged. William Chandler Bagley clarifies in the exemplary training book, Classroom Management: its Principles and Technique, â€Å"the propensity for lateness is more regrettable than intermittent nonappearance since it is able to be extended into later life and to raise the individual no limit of ruckus in its eradication† (77). All things considered, the issue of lateness requests cures. While understudies may right now show up after the expected time to class with not many repercussions, such results will be increasingly extreme as the understudies go into adulthood and the workforce. The pattern among lateness and grade levels can be clarified because of â€Å"senioritis.† Though this term has been utilized to some degree gently, schools are starting to show little resistance for seniors who show a perceptible lack of engagement in their investigations. USA Today writes in one article, â€Å"this year there might be not kidding consequencesâ€including having school acknowledgment withdrawnâ€for the individuals who don’t get done with a solid scholastic record† (Mamlet and VanDeVelde 1). The article further suggests parent intercession on the off chance that they notice indications of expanded nonattendance or lateness. Seniors who accept their scholarly endeavors are silly in the last semester are bound to be late to class than youngsters, whose scholastic execution is being decided by colleges. The connection among lateness and kind of class is likely because of a student’s enthusiasm for the course. On the off chance that a student is truly inspired by the material, they will need to appear on

What Does Rolling Admissions Mean

Understand How the Rolling Admissions Process Works Just like there is no one-size-fits-all top-choice college for every student, the application process itself is far from universal. Some students may choose to apply early, while others could benefit from a gap year, regular round applications, or selecting institutions with rolling admissions processes. While rolling admissions processes can vary by institution, in general, students who seek out this process are not held to one specified deadline and often receive admissions results within just weeks of applying. Keep reading to learn more about rolling admissions and what to consider when weighing this application strategy. How Rolling Admission WorksUnlike Early Decision, Early Action, or regular round admissions, there is no hard deadline for the rolling admissions process. Instead, students can submit applications any time between September and May of their senior year – but do keep in mind that specific guidelines may vary by institution. Similarly, instead of waiting until a designated date to receive admissions results, applicants learn of their admissions fate within a few weeks of submitting their applications. Rolling admissions is generally on a first-come, first-served basis, meaning applications are reviewed until an institution meets its designated class size for the following year. Common MisconceptionsGiven the lack of concrete deadlines, many applicants may believe that they can wait until the end of senior year to send in an application through the rolling admissions process. However, students who wait until May of their senior year to submit their applications risk the chance that the college has already filled its class for the following year. Although there isn’t a concrete deadline for universities with a rolling admissions policy, applicants should still work strategically and strive to submit their applications in a timely manner. Another common misconception is that because the deadlines are more lenient, all students will automatically gain admission to a college with a rolling admissions policy. In actuality, some institutions with rolling admissions processes are quite competitive. Students who are applying via rolling admissions need to put the same level of effort into their applications as they would for universities that follow a deadline-bound admissions process. What Applicants Should Keep in Mind The lack of deadlines may sound like a dream come true for most students, but there are several things to keep in mind before committing to this process: You need to consider how rolling admissions will fit into your larger admissions strategy. Some students may choose to apply only to universities with rolling admissions policies, while other applicants may participate in several different application processes. If a student chooses to apply to a college with a rolling admissions process and receives an acceptance early on, it can help to create peace of mind throughout the rest of their college admissions process. Examples of Colleges with Rolling PoliciesPlenty of institutions include a rolling admissions process, so it’s important for students to do their research and pinpoint options that truly align with their needs and goals. Some examples of universities with rolling admissions policies are: the University of Pittsburgh, Pennsylvania State University, Purdue University, Loyola University Chicago, Michigan State University, and Binghamton University. Each of these colleges has their own, unique guidelines and recommendations for applications, so students need to read the fine print before hitting submit in order to emerge as competitive applicants. Rolling admissions can help students diversify their options throughout the college application process and maximize their number of potential choices. If you are interested in learning more about different admissions strategies, our team of college admissions experts can provide you with personalized recommendations.

Brave New World By Aldous Huxley - 1781 Words

Aldous Huxley’s book, Brave New World, is a futuristic dystopian novel based upon science and technology. The society created in the work produces humans with specific qualities to make sure that everyone fits into the system. The overall happiness of the people is favored above the rights of the individual. â€Å"Universal happiness keeps the wheels steadily turning; truth and beauty can’t. And of course whenever the masses seized political power, then it was happiness rather than truth and beauty that mattered† (Huxley, 228). The women’s rights movement seeks the advancement of socialism and the expense of individual rights, just as the â€Å"Brave New World† described in Huxley s book sacrifices the rights of man for the contentment of society.†¦show more content†¦Ã¢â‚¬Å"The two railway stations burned today were Saunderton and Croxley Green. Both are heaps of ruins. Two placards were found at Sunderton reading, ‘Votes for Womenâ €™ and ‘We are burning for the vote.’† This was written on March 11, 1913 by the New York Times. Unsurprisingly, these acts had major negative effects on the goals women had. Politicians and citizens alike would use the suffragettes and their acts as a reason against giving women the right to vote. There were a few major ideas the suffragettes fought for. The most recognized idea was the right to vote. What isn’t told in our history books is why women didn’t get to vote. Getting to vote was originally given to people who were in the draft. If you could get drafted into war, you should have the right to vote. Unlike men, women didn’t have to face the risk of getting drafted into the war. In Sparta, the former city-state of ancient Greece, if a women became a warrior for the state she would get all of the rights the men had. Not to mention, she would be given an enormous amount of honor. Of course, there is good reason women don’t get drafted. They are physically inferior to men. This is because women never had a need to be powerful and do physical labor. Females naturally evolved to take on a different role. The men would go out and hunt for food while the mother

The Popularity Of Agnes Gonxha Bojaxhiu - 2255 Words

Mother Teresa, although she was not hidden from the public eye, she was hidden from me until recently. Her ways I discovered were simple but simply perfect, and her words crept into my heart and made me feel her love even now. She lived a life of truth, I soon discovered, and one that I now yearn to have the strength to attempt to imitate. Her life was anything but ordinary and began with a small seed of love, but eventually flourished into the most beautiful and breathtaking love to behold. Agnes Gonxha Bojaxhiu was born to Nikola and Drana Bojaxhiu on August 26th 1910. She grew up in Skopje, Serbia. Agnes was the youngest of three children and flourished in a stable and nurturing environment (Butler’s 213). Her father was a well-known†¦show more content†¦Nikola and Drana endowed Agnes with a good foundation for her faith and many other virtuous attributes. For instance, one night Agnes and her siblings were gathered together telling stories and jokes when the ligh ts suddenly went out. Her mother then appeared and told the children that she would not waste lights on such nonsense (Scott 31). Besides teaching her children about caring for those around them and living a no-nonsense life Drana also showed her faith by going to Church every day and making a pilgrimage once a year. As Agnes grew up, her relationship with Christ was strengthened and at the age of 12 she heard the Lord call her to give her life to him. Agnes, seeking to do God’s will, at the age of 18 left to join the Loreto Sisters in Dublin, Ireland. When Agnes told her mother she was leaving to become a Sister her mother although very sad because she knew she would probably never see her daughter again gave her one last piece of advice, â€Å"Put your hand in his . . . and walk all the way with Him† (Scott 43). Agnes took her first profession on May 1931, where she took the name Teresa after Saint Therese of Lisieux, her final profession would be made on May 24, 1937 (Butler’s 213). This marked the beginning of her life long journey to be a witness of Christ to others and the love she would out pour upon all who encountered her. While Teresa was with the Loreto Sisters she was sent to Calcutta India where she taught at the St.

Rugby Players Asset or Expense

Question: Discuss whether Rugby players are valuable assets of a business or an expense. Use the definitions of assets and expenses in this book to show which of the elements of financial statements human resources. Answer: Today world is seeing shift from manufacturing to services industry which is now taking more and more people under its umbrella. Few decades ago it was shift from agriculture to manufacturing sector for most developing economies. This trend of rise in services sector has raised questions on accounting policies related to Human resources. Human resources is used for the people employed by business that includes use of talent, intelligence, knowledge, experience and understanding of the organisation, its culture and the history. (Islam and Sarker, 2016).For an IT company which has negligible assets in form of machine or patents or infrastructure, etc their man power becomes their strengths. (Cheriyan, 2012). An organisation has both physical as well as human resources but the organisation is successful only when some human is able to utilize the physical resources well. That is why there is lot of emphasis on talent and management these days. Without human resource an organisation cann ot run. Same goes for Rugby players. The team which is income generation source for the club is nothing without players. So, players are like the assets for the club on the basis of whose expertise and talent the team is making money. (L. Bullen and Eyler, no date) Previously organisations tried to avoid expenses in the form of money spent on employees and first step towards cost cutting came from reduction in number of employees. Now they have started recognizing the importance of human resources. Going by definition of assets, they are resources which are controlled by an entity as result of historic events which help derive economic benefits in future for the entity. When we look at Rugby players, they are assets in the way that they are the reason for money inflow that will happen for the club through future gate receipts received by the organisation. The training and employment of players would constitute a valid past event. But, are these rugby players controlled by entity, as a result of the contract? Are players capable to leave whenever they want to or are they slaves)? Hence looking at it from control perspective they do not meet definition of an asset. Hence they satisfy partial definition of assets because these players do not belon g to organisation throughout. Also there are issues related to measurement of the cost or value of the players, which makes it difficult to record assets. The football industry is the only UK sector where human resource accounting has been applied in financial reporting, in accounting for transfer fees (Morrow, 1999). On the contrary looking at the definition of an expense which is decrease in equity which represents decrease in profits in the form of economic benefits as outflow, as reduction of assets or as the incurrence of liabilities. Salaries and wages expenditures fall within this definition because cash or benefits have to be paid for work of players. Consequently, expenditure done on human resources in the form of their training, accommodation, food, etc are therefore is therefore usually classified as an expense. Costs incurred in selection, recruitment, training, and development increase skill set of employees and hence as per modern view of accounting are investment which helps organisation gain benefits in future, but what about scenario when this trained person leave organisation? Expense is money spent which after a year nothing has left to show it as items have been consumed like rent, raw material, power cost, etc. In case of Rugby players, we cannot be sure about duration of a Ru gby player staying with the club and also, contracts have been sometimes called illegal too. There have also been instances of players violating the contracts and moving to a different club. Hence tenure of a Rugby player is not clearly defined which adds to lack of clarity in how to deal with the cost incurred. A club trains and takes care of all needs of a player, but players move to different clubs in pursuit of more money or fame. Hence this issue needs to be tackled. If clubs start considering them as assets, then there are costs associated with development and training of player which should be expense or maintenance? Also, it is becoming difficult to value a player as all players command different valuations. Hence placing a fair value to a player as an asset is again a challenge. On the other hand, treating players as expense poses another challenge where a player might sign contract of couple of years and fees is paid in first year. So, there would be huge jump in profits o f the club in second year w.r.t. first year which got subdues because of huge player fees and impacted bottom line. In a thesis by B.C. Brommer he has tried understanding future economic benefits that a club gets from a player and found out that there is no correlation between investment in player and economic benefits for that club. He also argues that players do not meet the IFRS recognition criteria for assets as Future economic benefits argument is nullified. (Brommer, 2011).Looking at the way contracts are made for Rugby players we see there are multiple types of contracts which last from one season to three to four seasons and hence are spread across 1-4 years of window and for some players they go till 5 years. In 2015, Wallabies flyhalf got opportunity to sign a flexible contract where he could play both for Australia as well as Japan. (Writer, 2015). Hence, we see will of players makes a lot of impact. They cannot be controlled. Even structure of contract is such that they are though restricted still they have an option to get out of contract and buy the contract period. So, saying since the contract of some years has been signed and player will not leave is misunderstanding. Players do leave at their discretion. The fees paid to Rugby players are in the form of one time token money as well as monthly salaries which are pre decided at the time of contract. One who wants to walk out of contract needs to buyout the contract as well as they needs to offer player a better salary. So, even future economic benefits are wiped out in thin air if a player walks out of contract. For a club, Rugby players are like lease of asset which they have taken under them. There is need of payment for this lease in the form of salaries of the players according to their market value on monthly basis. Also, there is a legal contract which exists. Just like lease rental payments are treated as expense, similarly this analogy can be extended to Rugby players too who are definitely valuable to the club but can be bought out by others and have their own will which does not give controlling rights to club over player like an organization can make use of land on lease but cant control other factors about it. But the players also show characteristics of a Machine, where because of a player a club performs well and get revenues, but with time it needs training and development like a machine needs maintenance and repair. Also, as player ages, his/her value decreases, tenure of contract shifts to one year contracts and salary paid also decreases along with his value and demand amon g the clubs. Hence just like a machines value decreases with time, the same happens to a player. There is a more controversial topic, accounting treatment for transfer fees of players. Transfer fees are payments made for acquiring player registration, and it provides exclusive access to professional activities of the individual. The grey area is in treatment of player as asset or expense and also amount of control over player. Previously traditional treatment was to account for them as expense and transaction was recognized as operating/exceptional item which reduced income of the club. Few clubs took capitalization route which inflated assets as well as reported earnings. (Rowbottom, 2002) The rift between traditional and modern accounting method to calculate value of a Rugby player and other Human resources continue. There is no clear instruction on how to calculate how much a firm has benefitted from a player/employee in terms of economic benefit and also it is impossible to calculate future earnings from investment in an employee because of various factors involve which makes their valuation tough. (Steen Welch, no date). There is need of common regulation so that all the clubs and organisations have uniform reporting when treating them. This difference in approach leads to inflated bottom line for those who show players as an asset and amortize them over time whereas unstable bottom line for those who treat their salaries and expenditures on their training as expense. A common accounting standard for this industry would make choice for an investor easy and understanding clear on looking at financial statements. He/she wont have to look for approach used by each or ganization in treating human resource once the industry specific guidelines are issued for treatment of human resources for reporting purposes. References Islam, M.S. and Sarker, J. (2016) Human resource accounting: Practical challenges in recognition, measurement, accounting treatment procedure and a possible way out,IOSR Journal of Business and Management, 18(09), pp. 4146. doi: 10.9790/487x-1809024146. Bullen, M. and Eyler, K.-A. (no date) Human resource accounting and international develop ments: implications for measurement of human capital, Journal of International Business and Cultural Studies. Brommer, B.C. (2011) Does the recognition of f ootball players contracts require extra attention? Tilburg University, Tilburg, The Netherlands. Available at: https://arno.uvt.nl/show.cgi?fid=116328 (Accessed: 4 January 2017). Writer, S. (2015)Bernard Foley signs three year flexible contract with Australian Rugby union. Available at: https://www.rugby.com.au/news/2016/02/09/bernard-foley-signs-three-year-flexible-contract-with-australian-rugby-union (Accessed: 4 January 2017). Steen, A. and Welch, D. (no date) Are Accounting Metrics Applicable to Human Resources? The Case of Return on Valuing Assignments,Australasian Accounting Business and Finance Journal, 5(3). Morrow, S. (1999). The New Business of Football, MacMillan Business, UK. Rowbottom, N. (2002) The Application Of Intangible Asset Accounting And Discretionary Policy Choices In The Uk Football Industry,The British Accounting Review, 34(4), Pp. 335355. Doi: 10.1006/Bare.2002.0215. Cheriyan, N.K. (2012) A Case Study On Human Resource Accounting In Infosys Available at: https://thecommercepedia.blogspot.in/2012/05/case-study-on-human-resource-accounting.html (Accessed: 4 January 2017). Morrow, S. (1992). `Putting people on the balance sheet: HRA applied to professional football clubs', Royal Bank of Scotland Review, 174(June), pp. 10--19. Morrow, S. (1995). `Recording the human resource of football players as accounting assets: establishing a methodology', Irish Accounting Review, 2(1), pp. 115--132.