Discussion of Sections 338 and 338 Election of the Internal Revenue Research Proposal

Discussion of Sections 338 and 338 Election of the Internal Revenue Code - Research Proposal Example Under Section 338, if a purchasing corporation acquires 80 percent or more of the stock of the target corporation in a qualified stock purchase then the election in Section 338 may be done to treat the stock purchase as an asset purchase. This election must be not later than the fifteenth day of the ninth month, after the month in which the acquisition date occurs. If however the purchasing corporation decides not to or fails to make such an election, then it will be a carryover basis in the target’s assets. Such an election in Section 338 will benefit or have an economic value to the purchasing corporation only â€Å"if the present value of future tax savings resulting from the ‘step-up’ in basis of the target's assets exceeds the current tax cost of such a step-up†. As explained by Silverman, in order to achieve this basis step-up, the target corporation must recognize the full gain or loss inherent in its assets.

Morphology :: MOO Teaching Technology Education Essays

Morphology "Everything we experience today in the mode of a limit, or as foreign, or as intolerable will have returned to the serenity of the positive. And whatever currently designates this exteriority to us may well one day designate us. Only the enigma of this exteriority will remain" --- Michel Foucault If the architecture of MOOs replicates real-life places like classrooms, we can be assured that real-life problems exist there, too. Educators need to be aware of how and in what forms these problems take shape online, in addition to knowing how to handle them. It is not easy to find answers in the mountains of popular culture hype and mass media reports on the Internet. Depending on what magazines and newspapers you read, Internet technology is either the salvation or the demise of civilization. Certainly the rapid growth of access to the Internet has parents and educators wringing their hands over how to protect children and students online from some of the same dangers they face in the physical world. Yet one of the most encouraging aspects of the growth and scope of the Internet is the opportunity for all of us to contribute to the social construction of ethical guidelines in the development and use of Internet-based technologies in educational settings. There is a fine line between giving students the latitude to be creative online and setting them loose with no ethical boundaries whatsoever. Just as in traditional classroom settings, common sense and proper preparation go a long way toward anticipating problems and resolving them. It is not necessary to blame the whole of cyberspace and thereby throw the virtual baby out with the virtual bathwater. There are ways to manage the "fluidity" associated with identity, speed, and open access on the Internet. We need to avoid the rhetoric of negative cyber-hyper and engage instead in productive discussion about the Internet in terms of its positive impact on individual and collective lives. Especially with respect to the use of Internet technology in education, we should do so rhetorically, going slowly, doing our homework, so to speak, before we make claims about the dangers of the Internet. Secondly, and perhaps less metaphorically, real-time teaching also creates real-time homework for teachers. The MOO will change the way you relate to your students, and teachers may find that they must give up their 'principle orientation' toward the individual student (Porter). Teletechnology mixes new modes of intelligibility (and new codes of behavior) with new pedagogical contracts between teacher and student, and it also effectively 'outs' the faculty in ways that they may find unnerving.

Gender Dysphoria and the Persecution of Transgender People

The morality of sex has been given wide attention because it is a principle to differentiate between proper sexual behavior and improper sexual behaviour. Since the sexual act is connected with the giving birth to children (human reproduction),it despite being a very private and intimate matter. People normally born with only one sex either male or female. There are people who unsatisfied with their own sex which most probably happen in man,they undergo gender reassignment therapy to make themselves a real woman.In 20th century, issue regarding sex exchange is still a rare and unprecedented case. Einar Mogens Wegener make an outstanding decision that he want to undergoes sex exchange,he is one of the first identifiable recipients of male to female sex reassignment therapy which after that named himself as Lili Elbe. In 1930,the medical technology is still not advanced enough to make sure the sex exchange operation can be successfully done but he still determined with his own decision .He went through a series of five operations over a period of two years. However, three months after her last operation, he died. His cause of death is believed to have transplant rejection. He is a pioneer to the history of sex exchange. In the aspect of psychology,the cause of human being who unsatisfied with their own sex and strong willing to undergo sex exchange is due to ‘gender dysphoria’ but the cause of gender dysphoria is still an unknown.Recently, scientific evidence suggests that there are biological influences before birth. This imply that gender identity, along with other physical characteristics, is established long before environmental factors influence individual socialisation. A recent experiment suggests that both biology and some environment influences may play a role in determining gender identity. In the medical model, transsexual men and women are diagnosed with gender dysphoria and gender identity disorder.In the DSM IV the American Psychiatric A ssociation presents several components of what it calls ‘gender identity disorder’: * a strong and persistent cross-gender identification, which is the desire to be, or the insistence that one is, of the other sex * not merely a desire for any perceived cultural advantages of being the other sex but evidence of a persistent discomfort about one’s biologically assigned sex * clinically significant distress or impairment in social, occupational or other important areas of functioning. While some forms of gender identity dysphoria may be temporary and thus ranssexualism is immutable. However, the costs of sex reassignment surgery vary. According to the data collected through internet,Female to male surgery in Toronto costs approximately $10,000 to $12,000. In the UK, where the Gender Identity clinic of the Clark Institute of Psychiatry used to sent its clients, male to female surgery costs approximately ? 9,000 (approximately $18,000 Canadian). The information that is available on costs of sex reassignment surgery indicates that in the United States male to female surgery can cost between $10,000 and $28,000 (U.S. ). According to the 1996 British Columbia law reform project on human rights and the transgendered community, male to female sex reassignment surgery ranges from between $5,000 and $10,000. Female to male sex reassignment surgery costs considerably more, ranging from $20,000 to more than $60,000. Under legal and medical issues,the authors note that the legal system and the medical system have engaged in the ‘medicalisation of identity’. For example, the courts ask whether, medically speaking, a person is a woman or a man.In Ontario, the government interpretation of the Vital Statistics Act requires a medical letter and sex reassignment surgery before allowing a change in the birth certificate. Government policies for other documentation vary, but many ask for medical proof that the individual is transsexual instead of ac cept self-identification. Consultees reported instances of court cases such as custody disputes where the transsexual parent was required to undergo medical assessment to confirm the person's gender identity.Next,transgendered person must receive legal recognition from a gender identity clinic, which is not always accessible, in order to receive appropriate service or treatment from the health care system and other organizations that they may come in contact with. General practitioners often do not have suffivcient resources or expertise that provide appropriate services to transgendered patients. As a result, there are many transgendered individuals who self-medicate and self-treat with hormone therapy, which subsequently puts their health at risk.Many individuals in this situation reported that they felt they have no other option due to expensive operation cost and lack of expertise in this aspect. There are some case that a pre-operative transsexual woman and one intersexed woman should always bring along the letters written by their doctors because the letter recommend the individual and advised that the individual had been diagnosed as having ‘gender identity disorder’ so that the people address the individual as a woman.These two individuals indicated that they carried this letter at all times in the event that they were stopped by the police, stopped when using women’s change rooms or washroom facilities, questioned at government agencies or in any other official setting. It is a recent trend that a growing number of people who are transgendered no longer consider sex reassignment surgery as a suitable option for them either due to cost, medical risks, medical barriers or even on principle.Many of them do not wish to assimilate into a society with rigid bifurcated standards of sex and gender congruence, but rather ask that society accepts and adapts to transgendered people. Nevertheless, a large number of transsexuals in Ontario seek sex reassignment surgery but due to a recent change in government policy, economic and medical barriers, they cannot access it. These factors also effectively preclude transgendered people from accessing hormone therapy.Sex change is a term often used for sex change in humans, that is all medical procedures transgender people may pursue, or specifically to sex reassignment surgery, which usually refers to genital surgery only. It is also sometimes used for the medical procedures intersex people undergo or more often are subjected to as children. â€Å"Sex change† is sometimes also used for the whole process of changing gender role and the medical procedures associated with it.Actually,to them, changing of gender role such as living as a woman instead of living as a man, or living as a man instead of living as a woman, is much more important than any medical procedures. There are many different opinion of people nowadays toward the transgender issue. Some people thought that people who really decide to change their gender must be a brave and ambitious people. They give people some positive effect that we must not let our fear to outweigh our desire to make our dreams come true.Thus,they feel that people who undergoes transgender without care on other people’s view is so courageous as the ready to suffer of the pain in operation and in the cold-shoulder of society. However,there are some people who think that people who not appreciate just will unsatisfired with their own gender,we should appreciate what we had as a gift of God. Therefore,there are some family members who not agree with them and feel that it is a shame toward the reputation of a amily thus this causes some of the thransgender persons homeless. This is because transsexual youth who are open about their identity face extreme abuse and rejection from families and peers. Many are forced to leave their home communities and survive on the streets. During the consultation, some individua ls indicated that they were not in conflict with the diagnosis of gender dysphoria. Indeed, the diagnosis facilitated their ability to identify in their felt gender and allowed them to access sex reassignment surgery.One group involved with transgendered individuals who are homeless, street workers or living with HIV/AIDS stated that the medical diagnosis is especially important for lower income transsexuals who cannot afford private medical care or who are employed during the transition from the birth assigned sex to their felt gender. Others were, at the very least, concerned with the negative stereotyping attached to a diagnosis of a psychiatric disability. Most community members stated that access to medical services for sex reassignment should not be barred even if the psychiatric diagnosis is removed.One group made an analogy between the accommodation of medical needs related to aligning one’s physical appearance to one's gender identity on the one hand and the medical care that is required during pregnancy on the other. For instane,The Supreme Court of Canada in Brooks recognized pregnancy as a health issue rather than a disability and required that accommodation be provided on the former basis. Similarly, it is argued that transgendered persons should be able to obtain accommodation without being ‘pigeon-holed’ as persons with disabilities. According to the data,transgender person actually face a lot of morality problems.For example the transgender students face severe discrimination and harassment in schools. 89. 5% of transgender students report feeling unsafe in schools. Transgender students are at higher risk of dropping out of school and of suicide. Next, many transgender and gender non-conforming students have no access to bathrooms. Some are told to use the bathroom that does not correspond to their gender identity. Many are expelled from school because the school does not know where the person should use the bathrooms. Then, more than one quarter of them said they had lost a job due to being transgender or gender non-conforming and half were harassed.Many Americans have a profound lack of understanding of what it means to be transgender. Consequently, transgender people commonly face a wide variety of discriminatory barriers to full equality. They sometimes face difficulties meeting their basic needs such as getting a job, housing and health care or in having their gender identity respected too like in the simple act of going to a public restroom. As a conclude,the transgendered community has to deal with discrimination, physical violence and undue stereotypes in reality. Those are eight main problems face by transgender people: (a) HIV/AIDSHIV/AIDS is a significant health consideration for transgendered individuals who engage in high-risk behaviors such as unprotected sexual activity or intravenous drug use. This issue is highlighted by a research report done in Vancouver, which indicated that 70 to 8 0 per cent of transgendered sex trade workers are HIV positive. (b) Transgendered Youth Transgendered youth have limited access to professionals who understand the nature of gender identity and how to support a transgendered individual. Continued homophobia and transphobia in the social services directed to gay, lesbian and bisexual and transgendered youth compound this.This was stated several times in the consultations. One woman related the story of her incarceration in youth group homes before her sex reassignment surgery. She was told to act like a man, disciplined for not doing so, and survived the process simply by denying her transgendered status. Further, consultees stated that the educational system does not understand transgendered issues. Transgendered youth and transgendered parents both face barriers dealing with the school system. Some social service agencies are beginning to recognize the need to address these issues.For example, the Catholic Children’s Aid of Metropolitan Toronto has developed a policy that includes transgendered youth in its intervention policy. The policy states that all staff care providers and volunteers must undergo training with regard to the needs, concerns, language, symbols and culture of gay, lesbian, bisexual and transgendered youth and families. Issues concerning sexuality that arise in service delivery to transgendered youth should be treated with the same respect, concern, sensitivity, and confidentiality accorded to heterosexual youth and families. c) Services and Media Service delivery to the transgendered community is generally reported to be poor. In consultations, individuals reported that they had been stopped by the police and told to identify who they were. Hospital workers show prejudicial attitudes in treatment once the birth assigned sex of the individual is discovered. Insurance companies give differential treatment once the transsexual identity of an individual is discovered. Transgendered wome n have difficulty accessing women’s shelters and other social service agencies.Families of transgendered people, including spouses, children and parents also lack the resources to obtain the support and understanding they need and to be free from discrimination. The media generally shows a misunderstanding of the issues faced by transsexuals. There is often confusion of terminology used to describe individuals, i. e. not distinguishing between the issues of transsexuals, cross-dressers, etc. The result is that derogatory or sensationalistic language is frequently used when reporting on issues that are related, in whole or part, to transgender issues. d) OHIP Coverage From 1970 to 1998, OHIP coverage had been provided for sex reassignment surgery for individuals approved by the Clarke Institute of Psychiatry. Ontario’s Ministry of Health treated most aspects of sex reassignment surgery, including out-of-province procedures, as reimbursable services under OHIP. Section 7 of the Health Insurance Act] outlines that breast enlargement, augmentation, mammoplasty or breast reconstruction in a male to female conversion is not an insured benefit unless prior authorisation is received from the Ministry of Health.In all cases, health coverage for sex reassignment surgery in Ontario was contingent upon having completed the program at the Gender Identity Clinic at the Clarke Institute of Psychiatry and having been recommended by the Clinic for sex reassignment surgery. In October 1998, the Ontario government decided to remove sex reassignment surgery from the list of services covered by provincial health insurance. This decision was met with public outcry from the transgender community and is interpreted as a statement that the government does not consider the issues of transgendered people as valid, significant, or important.This decision has a profound impact on transgendered people who are part of a highly marginalised community and who are also often in a lower income bracket which means they lack the financial resources to pay for surgery. The Ministry of Health has not provided any rationale behind the decision to delete health insurance coverage for sex reassignment surgery. An article in the Toronto Sun, based on information apparently provided by the government, states that the savings will be applied to cardiac surgery.However, the public funds allocated for sex reassignment surgery are insignificant when compared to the budget of the Ministry of Health. The article ignores the fact that qualified professionals have identified surgery to be a medical necessity. Moreover, the consequences of not covering surgery may include additional or increased costs in other areas such as counselling and health care. It may also result in an elevated risk of suicide in the transgendered community because individuals are unable to obtain appropriate services. e) Fear of discovery Transsexuals and transgenderists fear discovery of their birth -assigned sex. Likewise, for cross-dressers, the fear of being discovered is a significant concern. The repercussions of being discovered can include termination of employment, loss of housing, loss of services, social isolation and other forms of discrimination, harassment and possibly violence. (f) Hate Crimes and Transgendered Individuals Crime statistics indicate that transgendered people are victims of hate crimes that may also involve violence.Furthermore, such crimes may not be taken as seriously or dealt with appropriately. As noted in a draft brief by the Canadian Task Force for Transgendered Law Reform: (g) Poverty There is no statistical data about the rates of poverty for transgendered people. However, it was noted during consultation that transgendered persons experience severe economic hardship. This could be due to the difficulties in accessing medical and insurance services, discrimination in the workplace, and social and economic marginalisation.Mirha-Soleil Ross, t he co-ordinator of ‘Meal Trans’ a program for transgendered people in Toronto, states that 90% of those people who utilise the program earn less than $10,000 a year. (h) International Persecution of Transgendered People The social rejection of transgendered persons manifests itself internationally through cross-border issues of recognition of transgendered individuals as refugees and related issues of returning them to their country of origin under international law. For example, a transgendered woman who claimed refugee status in Canada was deported to Mexico although she alleged fear of persecution if returned.Public and government should give more concern toward transgender people,we must not discriminate those people but give more positive support toward them as it is not easy fot a person to decide to undergo sex exchange,the person must be tough and brave enough. In order to minimize the rate of suicide in the population of transgender people,we should pay more at tention to them and thus give them an equal rights as what normal people got. We should not evade them in public but on the other hand we should respect their choice of undergo transgender.We always erroneously believe that transgender normally is AIDS carrier but in fact they too love themselves and of course will protect themselves for AIDS by having proper sex intercourse. Recent studies have shown that transgender people are at high risk for HIV. Few studies, however, have directly compared the HIV risks and sexual health of transgender persons with that of other sexual minority populations. This study used baseline data of intervention studies targeting transgender persons, men who have sex with men, and women who have sex with women and men to compare their HIV risk behavior and sexual health.No significant differences were found between transgender persons and non-transgender men or women in consistent condom use or attitudes toward condom use. Transgender persons were less l ikely to have multiple partners and more likely to be monogamous than men who have sex with men; no differences were found between transgender persons and the women in this respect. When combining data on condom use, monogamy, and multiple partners, transgender persons did not differ from either non-transgender group in their overall risk for HIV.Transgender persons were less likely than the men or the women to have been tested for HIV. With regard to HIV prevalence, 17% of the men compared to only one transgender person and none of the women reported being HIV-positive. Transgender persons were also less likely than men who have sex with men to use drugs; no differences were found in the use of alcohol. However, with regard to mental health, transgender persons were more likely than the men to have experienced depression and more likely than men or women to have considered or attempted suicide.Finally, transgender persons reported the lowest levels of support from family and peers. Thus, in our sample, transgender persons appear to be at lower risk for HIV but at higher risk for mental health concerns than men who have sex with men. Remarkably few differences were found between transgender persons and women who have sex with women and men-a finding which might reflect the impact of social stigma on sexual health and have implications for the design of future HIV/STI prevention efforts.

What Is a Chemical Element Definition and Examples

An element or chemical element is the simplest form of matter in that it cannot be further broken down using any chemical means. Elements are made up of smaller particles, but you cant take an atom of an element and perform any chemical reaction that will break it apart or join its subunits to make a bigger atom of that element. Atoms of elements may be broken down or fused together using nuclear reactions. Element Basics So far, 118 chemical elements have been found. Of these, 94 are known to occur in nature, while the others are manmade or synthetic elements. Eighty elements have stable isotopes, while 38 are purely radioactive. The most abundant element in the universe is hydrogen: In the Earth (as a whole), its iron. In the Earths crust and the human body, the most abundant element by mass is oxygen. The term element may be used to describe atoms with a given number of protons or any amount of a pure substance made up of atoms of one element. It doesnt matter whether the number of electrons or neutrons varies throughout the sample. What Makes Elements Different From Each Other? How can you tell if two chemicals are the same element? Sometimes examples of a pure element look very different from each other. For example, diamond and graphite (pencil lead) are both examples of the element carbon. You wouldnt know it based on appearance or properties. However, atoms of diamond and graphite each share the same number of protons. The number of protons, particles in an atoms nucleus, determines the element. Elements on the periodic table are arranged in order of increasing numbers of protons. The number of protons is also known as an elements atomic number, which is indicated by the number Z. The reason different forms of an element (called allotropes) can have different properties even though they have the same number of protons is that the atoms are arranged or stacked differently. Think of it in terms of a set of blocks. If you stack the same blocks in different ways, you get different objects. Examples of Elements Pure elements can be found as atoms, molecules, ions, and isotopes. Examples of elements include a hydrogen atom (H), hydrogen gas (H2), the hydrogen ion H, and isotopes of hydrogen (protium, deuterium, and tritium). The element with one proton is hydrogen. Helium contains two protons and is the second element. Lithium has three protons and is the third element, and so on. Hydrogen has the smallest atomic number (1), while the largest known atomic number is that of the recently discovered element oganesson (118). Pure elements contain atoms that all have the same number of protons. If the number of protons of the atoms in a sample is mixed, you have a mixture, called a compound. Examples of pure substances that are not elements include water (H2O), carbon dioxide (CO2) and salt (NaCl). Note how the chemical composition of these materials includes more than one type of atom. If the atoms had been the same type, the substance would have been an element even though it contained multiple atoms. Oxygen gas (O2) and nitrogen gas (N2) are examples of elements. What Is a Chemical Element Definition and Examples A chemical element, or an element, is defined as a material which cannot be broken down or changed into another substance using chemical means. Elements may be thought of as the basic chemical building blocks of matter. There are 118  known elements. Each element is identified according to the number of protons it has in its atomic nucleus. A  new element may be created by adding more protons to an atom. Atoms of the same element have the same atomic number or Z. Key Takeaways: Chemical Element A chemical element is a substance consisting of only one type of atom. In other words, all atoms in an element contain the same number of protons.The identity of a chemical element cannot be changed by any chemical reaction. However, a nuclear reaction can transmute one element into another one.Elements are considered to be the building blocks of matter. This is true, but its worth noting atoms of an element consist of subatomic particles.There are 118 known elements. New elements may yet be synthesized. Element Names and Symbols Each element may be represented by its atomic number or by its element name or symbol. The element symbol is a one or two letter abbreviation. The first letter of an element symbol is always capitalized. A second letter, if it exists, is written in lower case. The International Union of Pure and Applied Chemistry (IUPAC) has agreed on a set of names and symbols for the elements, which are used in scientific literature. However, the names and symbols for the elements may be different in common use in various countries. For example, element 56 is called barium with element symbol Ba by the IUPAC and in English. It is called bario in Italian and baryum in French. Element atomic number 4 is boron to the IUPAC, but boro in Italian, Portuguese, and Spanish, Bor in German, and bore in French. Common element symbols are used by countries with similar alphabets. Element Abundance Of the 118 known elements, 94 are known to occur naturally on Earth. The others are called synthetic elements. The number of neutrons in an element determines its isotope. 80 elements have at least one stable isotope. Thirty-eight  consist solely of radioactive isotopes which decay over time into other elements, which may be either radioactive or stable. On Earth, the most abundant element in the crust is oxygen, while the most abundant element in the entire planet is believed to be iron. In contrast, the most abundant element in the universe is hydrogen, followed by helium. Element Synthesis Atoms of an element may be produced by the processes of fusion, fission, and radioactive decay. All of these are nuclear processes, which means they involve the protons and neutrons in the nucleus of an atom. In contrast, chemical processes (reactions) involve electrons and not nuclei. In fusion, two atomic nuclei fuse to form a heavier element. In fission, heavy atomic nuclei split to form one or more lighter ones. Radioactive decay can produce different isotopes of the same element or a lighter element. When the term chemical element is used, it can refer to a single atom of that atom or to any pure substance consisting only of that type of iron. For example, an iron atom and a bar of iron are both elements of the chemical element. Examples of Elements Element are found on the periodic table. Matter consisting of a single element contains atoms that all have the same number of protons. The number of neutrons and electrons does not impact the identity of an element, so if you had a sample containing protium, deuterium, and tritium (the three isotopes of hydrogen), it would still be a pure element. HydrogenGoldSulfurOxygenUraniumIronArgonAmericiumTritium (an isotope of hydrogen) Examples of Substances That Are Not Elements Substances that are not elements consist of atoms with different numbers of protons. For example, water contains both hydrogen and oxygen atoms. BrassWaterAirPlasticFireSandCarWindowSteel What Makes Elements Different From Each Other? How can you tell if two  chemicals  are the same element? Sometimes examples of a pure element look very different from each other. For example, diamond and graphite (pencil lead) are both examples of the element carbon. You wouldnt know it based on appearance or properties. However, atoms of diamond and graphite each share the same number of protons. The number of protons, particles in an atoms nucleus, determines the element. Elements on the  periodic table  are arranged in order of increasing numbers of protons. The number of protons is also known as an elements atomic number, which is indicated by the number Z. The reason different forms of an element (called allotropes) can have different properties even though they have the same number of protons is that the atoms are arranged or stacked differently. Think of it in terms of a set of blocks. If you stack the same blocks in different ways, you get different objects. Sources E. M. Burbidge; G. R. Burbidge; W. A. Fowler; F. Hoyle (1957). Synthesis of the Elements in Stars. Reviews of Modern Physics. 29 (4): 547–650. doi:10.1103/RevModPhys.29.547Earnshaw, A.; Greenwood, N. (1997). Chemistry of the Elements (2nd ed.). Butterworth-Heinemann.

Religion in Public Schools Essay - 1131 Words

Definition: Religion in school is the practice of any personal religious beliefs in a place of education. Introduction: In recent years teaching or the individual practice of religion in school has become a very controversial topic. There are many different views on this matter and even more opinions on how it should be handled. There are people on both sides of the spectrum, there are those who believe that it should be taught and allowed in school, and there are those who believe it should not be taught or practiced in school. There have been cases brought to court about how religion should be taken out of schools, or if it should be allowed. This essay will explore both sides of the spectrum. Thesis: Religion in public†¦show more content†¦They were even physically abused for not believing as the other children did. This indicates how dangerous and unethical having religious practices in schools can be. The only time that prayer or any religious activity should be allowed in a school is if the school is a privately funded school. No government funded school should teach religion due to the separation of church and state. Funding comes from all tax payers regardless of their religious beliefs. The reason prayer is not permitted in the classroom is because it violates the separation of church and state as defined by the first amendment. Support Argument 2: If we were to allow prayer in the classroom our constitutional rights as defined by the first amendment, separating church and state would be violated. This would contradict what weve built our country on. It would take us a step back from being a free country. At that point we would be under a totally different political system and everything past generations have fought for would be for nothing. Allowing the separation of church and state to parish would place our country in the same turmoil that Mid-eastern countries are experiencing. It would impose the same kind of separation of people that apartheid has imposed in Africa, based on beliefs instead of their skin color. There may not be the same actions taken such as in slavery but there would be a great amount of persecution as is beingShow MoreRelatedReligion : Public Schools And Religion2002 Words   |  9 PagesReligion in Public Schools Issues involving public schools and religion have been topics involving intense debate. It is difficult for the government to elucidate the appropriate boundaries of religion in the public schools. It is true that teaching about religion is permitted in the public education systems, but the real question is where the margin should be set between teaching religion and simply teaching about religion. It is almost impossible to teach about the history of the United StatesRead MoreEssay on Religion in Public Schools 1442 Words   |  6 PagesThe subject of religion in public schools is one that has been debated vigorously and passionately. The warriors from the Right and Left fail to appreciate the facts because they are caught up in the rhetoric and have difficulty viewing this emotional topic dispassionately (Haynes, 2011). Both sides are right about one thing: this is an important subject. The debate on religion in the public school is complicated by the fact that there are two clauses dealing with religion in the First AmendmentRead MoreFreedom of Religion in Public Schools1748 Words   |  7 Pagesthe individual practice of religion in school has become a very controversial topic. There are many different views on this matter and even more opinions on how it should be handled. There are people on both sides of the spectrum, there are those who believe that it should be taught and allowed in school, and there are those who believe it should not be taught or practiced in school. There have been cases brought to court about how religion should be taken out of schools, or if it should be allowedRead MoreThe Practice of Religion in Public Schools762 Words   |  4 PagesThe Practice of Religion in Public Schools The â€Å"establishment† or â€Å"religion† clause of the First Amendment of the Constitution reads: â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof† (Education Week, 2003, para. 2). It is from this clause that the idea of separation of church and state comes. It is also the basis for much of the debate regarding the practice of religion in public schools (Education Week, 2003). OneRead MoreReligion and Public school Essay1652 Words   |  7 Pagesestablished religion. To prevent this from happening in America, the Framers of the constitution banished the ability for the state to interfere with religion, and vice versa. Yet over time this mixture of government and religion has been tested, especially in cases involving school and religion. Like any argument, there is a party which agrees and another which disagrees. When looking at schools and practices of religion, there is a side that believ e the mixture of school and religion is just andRead More Religion In Public Schools Essay1444 Words   |  6 Pages Religion in Public Schools nbsp;nbsp;nbsp;nbsp;nbsp;Congress shall make no law respecting an establishment of religion or prohibiting the free exercise thereof......Ó according to the First Amendment of the Constitution. This idea of freedom of religion has been stated very clearly, but it also raises questions about the meaning of religious freedom . Should religious expression be excluded from all government activities? Has separation of church and state been violated by the U.S. TreasuryRead More Religion in Public Schools Essay2315 Words   |  10 PagesReligious Rights in Public Schools JESUS in the classroom! Are you feeling uncomfortable yet? Religion in the public school systems is among the top of the list of controversial topics in American society, Weve long been advised to avoid this and other religiously politically intertwined subjects in polite conversation. If youre like most Americans, this topic makes you frustrated, high strung, or at least a little queasy. From the day the 1st amendment right appeared in the U.S.Read More Religion in Public Schools Essay602 Words   |  3 Pages Religion in Public Schools Are you religious? Do you have children? What kind of environment would you like your child in while he/she is in school? A century ago, most of America’s public schools were religious schools. Over time the state has redesigned schools in order to make schools for all children and not alienate any students. The Supreme Court then accelerated the movement in 1962 when it declared that prayer in public schools was unconstitutional. Then one year later the court removedRead More No Religion or School Prayer in Public Schools Essay3018 Words   |  13 PagesConstitution was adopted, the separation of church and state issue focused on preventing a government mandated religion (Davis 245). The framers of the Constitution knew first hand the harmful consequences of a government that has complete control over religion. Protecting the religious freedoms of the various religions seeking refuge in America also raised great concern. Each religion s hould be given the same rights wh en practicing their beliefs. For these reasons, the First Amendment of hteRead More Religion and School Prayer in Public Schools Essays1853 Words   |  8 Pagespractice the same religion, Americas first legislators made certain that government intervention in religious matters was prohibited. Therefore, religious freedom was ensured in the First Amendment to the Constitution, as it states, Congress shall make no law respecting the establishment of religion, or prohibiting the free exercise thereof. . . (Whitehead, Rights 49). This statement allowed Americans to f reely express and practice or chose not to practice a religion. The two distinct parts

Social Justice and Ending Poverty Essay - 1044 Words

Social Justice is about making society function better – providing the support and tools to help turn lives around. This is a challenging new approach to dealing with poverty in all its forms. It is not about income poverty alone.(SJS) Throughout this essay I will explore why Poverty is a primary issue when striving for Social Justice and how, we as professionals, can attempt to overcome this by working together to achieve a fairer more just society. Social Work, Primary Education and Community Learning and Development are working together collaboratively to achieve Social Justice. I will discuss the changes that have taken place in our professions and the guidelines and regulations that we must adhere to. In addition to this I will†¦show more content†¦There was recognition that misfortune and tragedy was not exclusive to the destitute and ill and that the whole of society should be protected in the face of adversity. 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The Current Economic Climate Free Essays

3. 0The Current Economic Climate * Our research clearly shows that retailers believe consumer spending will continue to be constricted throughout 2012. The fear of unemployment, particularly for those working in the public sector, will continue to depress consumer sentiment. We will write a custom essay sample on The Current Economic Climate or any similar topic only for you Order Now Combined with inflation rates that will outstrip wage increases, and consumers continuing to pay down debt, it makes top-line growth difficult. RW 2012) * While the figure continues to tick up, and unemployment among the young particularly impacts on the retailers who serve them, the threat of unemploy- ment depresses the spending of many more. (RW 2012) * Several forces at play are making life difficult for those who want to promote high streets; not least the continued growth of online sales, plus the total costs of high street property compared with footfall and sales densities. (RW 2012) (RW 2012) * Inflation has squeezed disposable incomes, particularly among the C2DE socioeconomic groups. RW 2012) * 32% The percentage of British shoppers who feel they have no cash to spare, according to the BRC and Nielsen in August 2011 (RW 2012) * Coming at a time of squeezed income by heightened inflation in essentials such as food and petrol, one might have expected consumers to cut their cloth. Yet, a number of sources including the Office for National Statistics confirm consumer spending on clothing increased by more than the rate of inflation in 2011: Mintel estimates total clothing spend grew by 4. 7%, well outpacing CPI for the clothing category. Despite the economic context, consumers therefore grew their clothing spend significantly in real terms in 2011, suggesting an underlying resilience in the market: clothes shoppers may be deterred by rain, but they are very unwilling to cut their purchases in response to a deterioration in their spending power. (Mintel 2012, clothing retailing). * Economy slowly recovering – falling headline inflation and recent falls in the number of people unemployed suggests the economy is showing signs of recovery since the start of 2012. Mintel 2012, clothing retailing). * Double-dip recession * export * The UK economy is officially back in recession. The erratic economic growth seen in 2011 – up 0. 5% in the first quarter, down 0. 1% in the second quarter, up 0. 6% in the third quarter – ended down 0. 4% in the final quarter of 2011. This year the downward trend has been more sustained. Firstly, contracting 0. 3% in the first quarter and then by 0. 5% between April and June . It is the same story for year-on-year GDP growth, which has fallen from 1. % in the first quarter of 2011 to -0. 5% in the second quarter of 2012. Attempts to stimulate economic growth have been largely thwarted, despite a sustained period of historically low interest rates and quantitative easing measures. The unresolved euro-zone debt crisis continues to impact on the UK economy, hitting both jobs and growth. * (Mintel 2012, clothing retailing). * 3. 1 The UK retail environment. * after many years of erosion, neglect and mismanagement, something I felt was destined to disappear forever. (MP, 2011). out-of-town retail has drained the traffic and retail offer from our town centres, (MP, 2011) * With town centre vacancy rates doubling over the last two years and total consumer spend away from our high streets now over 50%,(MP, 2011). * †¢ The number of town centre stores fell by almost 15,000 between 2000 and 2009 with an estimated further 10,000 losses over the past couple of years;2 (MP, 2011). * †¢ Nearly one in six shops stands vacant;3 (MP, 2011). * †¢ Excluding Central London, high street footfall has fallen by around 10% in the last three years;4(MP, 2011). the overarching strategy for most retailers in 2012 is going to be presenting a great customer experience and its successful execution will depend on delivering a pitch perfect performance in all areas of the business. (RW 2012) * One operations director suggests that the Portas report is too late to reverse the decline: â€Å"I think the secondary high streets are finished, because you can’t sustain a store in a market where nobody wants to shop. What could happen in a low-rent high street is that new forms of retail entertainment will spring up. † (RW 2012) The operations director of a major retailer explains: â€Å"I think the secondary high streets are finished, because you can’t sustain a store in a market where nobody wants to shop. What could happen in a l ow rent high street is that new forms of retail entertainment will spring up. † (RW 2012) * â€Å"Research I have seen shows that even by 2020, 87% of all customers’ journeys will involve a store at some stage†¦ So I think talk of the high street’s demise is nonsense,† says the chief executive of a department store. (RW 2012) * â€Å"Change isn’t coming; it’s come and moved on† (Sibun, 2012). RMR * In the UK, several forces at play are making life difficult for those who want to promote high streets, not least the continued growth of online sales, plus the total costs of high street property compared with footfall and sales densities. (RW 2012, P. 58) * One operations director suggests the Portas report is too late to reverse the decline: â€Å"I think the secondary high streets are finished, because you can’t sustain a store in a market where nobody wants to shop. What could happen in a low-rent high street is that new forms of retail entertainment will spring up. † (RW 2012, P. 58) â€Å"High-profile retail failures cannot be taken as indicative of the sector’s health. Consumers may be under pressure financially, but there is little sign of them cutting their spending on clothing. Retailing is a remarkably robust sector – and any retailer’s failure to secure growth is by consequence down to their own failings. † * – John Mercer, Senior Retail Analyst (Mintel 2012, clothing retailing). * Figure 1: Clothing specialists’ sales (? m, incl. VAT), 2007-17 * * * In-store technology designed to enhance the multichannel shopping experience is a key theme among major retailers’ innovations: (Mintel 2012, lothing retailing). * Marks Spencer is reportedly investing ? 100 million on improving its digital offering to encourage customers to browse and learn more about products. The retailer’s new 151,000 sq ft outlet at Cheshire Oaks in Ellesmere Port includes a host of in-store innovation including HD display screen showcasing product, browse-and-order screens, and staff equipped with iPads. (Mintel 2012, clothing retailing). * Oasis has introduced an in-store iPad shopping facility enabling customers to order clothes from the store’s fitting room and have them delivered to their home. Shop staff equipped with iPads can check garment availability from anywhere on the shop floor. (Mintel 2012, clothing retailing). * Debenhams is launching free wifi in its 167 shops. Customers will be able to use their smartphones and mobile devices to access Debenhams information and special deals as they walk around the shop. Customers can check for sizes and availability and if it isn’t in store, scan the barcode to order it for home delivery. (Mintel 2012, clothing retailing). * 3. 2Threat of the internet. * But new technological developments now mean that the internet is one of the key threats to retail on our high streets. Although internet sales currently account for less than 10% of all retail sales some estimates suggest that e-commerce accounted for nearly half of all retail sales growth in the UK between 2003 and 2010, as internet access has become more widespread And we have seen dramatic growth in ‘m-commerce’ – sales over mobile devices – of more than 500% in the last two years. (MP, 2011). * De Kare Silver argues that this is, â€Å"gradually ceasing to be a bricks and mortar world†9 and shows that a 15% drop in store sales of most high street retailers pushes them below break even and into loss. It’s not just the small retailers; many businesses on the high street are feeling the pinch. De Kare Silver M (2011) e-shock 2020: How the Digital Technology Revolution is Changing Business and All Our Lives(MP, 2011). mp 2011 * One retailer comments that if you want customers to come into store then you have to treat them really well, otherwise why wouldn’t they just go and buy from Amazon. (RW 2012) * * RW 2012 – Shows that the focus is moving away from purely focusing on new channel, looking to utilise existing channels too aka stores. It’s perhaps easy to blame the high street’s problems on the continued growth in online sales. But actually as retailers have begun to deliver more integrated multichannel services they have found that online and mobile channels benefit stores. Industry body IMRG estimates that 10. 4% of all UK online retail sales in August to October 2011 were fulfilled through click-and-collect services. At the top end of the sca le, retailers such as Halfords say click and collect is driving 85% of web customers to store. (RW 2012) * Mintel 2012, forecast that the total UK expenditure on clothing and footwear via the internet will rise 86% to ? . 4bn by 2016. (Past Disso, SJG) * VM will become even more important as retailers will have to excite and entertain customers who are being distracted through a forest of other media (Glen Folley, Head of VM T. M. Lewin. VM 2020). * Growth of online sales will prove a challenge to VM in capturing the customer in store. (Sarah Bailey LCF, VM 2020). * Stores currency will be rooted in providing spectacle, wonder and kinship as well as authority and expertise beyond what can be found online (Lorna Hall, Retail Editior WGSN) 2D will never be as fulfilling as 3D (Andi Grant, Creative Director SFD Inspired Retail Design. ) * The latest challenge is the internet, shopping from home is easier, price competitive, price of parking (Tony Morgan VM) * With the rise of online sh opping and consumer’s spending less time in store (Bell and Ternus, 2006), (RMR) * â€Å"The latest challenge to in store retailers is the internet with online shopping. Shopping from home is easier and price competitive. Retailers are under more pressure than ever to insure customers return and spend. † (Morgan, 2008, p. 15). RMR) * Despite what we are being told about significant growth online, conversion rates online still tend to be substantially lower than in traditional bricks and mortar stores. Retailers believe this is due to the customer’s inability to physically interact with an item online. (Retail Week, 2012a). RMR â€Å"20 percent of people never buy fashion online, while 40 percent do so once a month or more. † (Retail Week, 2012a)RMR * Primark is a good example of a brand that is incorporating technology within their stores rather than â€Å"jumping onto the multichannel band wagon† (Pert, 2012). Primark is yet to have a transactional website because it wouldn’t fit within their brand ethos. Primark has a highly successful model and its choosing technology that helps support, enhance and replicate this model (Pert, 2012), rather than going fully online. RMR * * Peter Cross, business partner of Mary Portas – and manager of one half of her retail consultancy – Yellow Door, said: â€Å"Retail theatre is not a new thing, but the sheer power of the internet and its efficiency means that so much transactional retailing can happen online, so shops have to up their game. ttp://www. independent. co. uk/news/business/analysis-and-features/retailtainment-the-future-of-shopping-2303942. html * * â€Å"Offline shops have realised they have to do something else other than simply sell you stuff. † http://www. independent. co. uk/news/business/analysis-and-features/retailtainment-the-future-of-shopping-2303942. html * Karl Lagerfeld Prefers Bricks over Clicks * P ublished: Feb 13, 09 References: nymag * Karl Lagerfeld prefers the physical part of shopping in person vs. the visual part of shopping online. Lagerfeld was meeting with the EU competition commissioner to discuss the loosening of restrictions of selling luxury goods—read: anything designed by Karl Lagerfeld—online. * Lagerfeld extolls the pleasure of buying where one can feel the fabric and see colors in natural light. Lagerfeld is not a Luddite; with the help of his assistant, bodyguard and sometimes model Sebastien Jondeau he will sometimes buy CDs and books from Amazon. com. But â€Å"And I still like bookshops, and not because I have one,† he said. (Lagerfeld’s store 7L sells photobooks. * http://www. trendhunter. com/trends/karl-lagerfeld-embraces-bricks-over-clicks * Figure 3: Main shops used for clothing in the last 12 months, instore or online, July 2012 * Base: 1,968 internet users aged 16+ who have bought clothing in last 12 months * * (Mintel 2012, clothing retailing). * How are online and in-store working together? We have argued that consumers make less and less distinction between t he two. Even so, the message of the next figure is that they treat shopping trips separately. Overall, however, the results tie in with the fact that only around 10% of clothing is sold online and that buying in-store is much the most popular route. * Figure 4: How consumers made their most recent clothing purchase, July 2012 * Base: 2,000 internet users aged 16+ * * (Mintel 2012, clothing retailing). * Our consumer research found nearly half of Next and M;S shoppers had bought online – yet, clearly, their online sales make up a far lower proportion of their total revenues, suggesting their customers are selectively mixing in-store and online shopping. Meanwhile, overall, 18% of womenswear shoppers and 19% of menswear shoppers had used the internet as part of the browsing or purchase process, but a large proportion of this was in conjunction with store-based browsing and shopping. * Indeed, it tends only to be struggling retailers that are using the justification of a migration to online shopping for planned or mooted store closures: French Connection, New Look, and some of Arcadia’s fashion fascia, for example. * (Mintel 2012, clothing retailing). * * * (Mintel 2012, clothing retailing). Key analysis: It is already obvious that consumers use in-store and online interchangeably as buying media. But there is still a bias to the young when it comes to researching online first. (Mintel 2012, clothing retailing). * Retailers who ignore a channel of distribution do so at their peril. A store based retailer must have a complementary online offer. But purchasers of branded goods from an online only retailer have probably seen the p roduct first in a store. The online retailer only makes a sale because the customer has decided not to buy it in-store immediately. Mintel 2012, clothing retailing). * * Mintel estimates online clothing sales increased 18% to ? 4. 6 billion in 2011, and we expect growth of 14% for 2012 taking the online market size to ? 5. 2 billion, equivalent to 13% of consumer spending on clothing. * Mintel’s consumer research for our Fashion Online report found that consumers are buying online more frequently and the popularity of internet shopping is gaining ground on in-store shopping. Over a fifth (22%) of consumers now buy more clothes online than they do in-store, compared to just over one in ten (12%) in 2010. For full consumer research findings, and market size data for online fashion including footwear, see Mintel’s report, Fashion Online – UK, March 2012. * think with the nature of the high street and the amount of companies going into administration Online is the way forward. Independents are being hit with high rents for bricks and mortar and are having to close after just a short period. (Surfdome Interview) * 3. Are surfdome purposely an online brand or is it because it is cheaper to trade online. would they branch out to having a highstreet presence). We wouldn’t branch out to open on the high street. We are already seeing amazing growth online, 2012 finished +76% vs 2011 (Surfdome Interview) * * 3. 3 Store Closures * Where retailers used to need 400 or 500 shops to touch the length and breadth of Britain, with the sheer power of the internet they now need far less. For example, as I write Sir Philip Green, CEO of Arcadia Group, has announced the reduction of h is own retail estate as leases expire(MP, 2011). At the time of writing, Barratts Priceless had just fallen into administration, and HMV had issued results alongside a warning that the future of the business was open to question. (RW 2012) mp 2011 * Retailers at the value end of fashion have particularly found themselves exposed to the problem of too many stores in places where footfall can’t achieve the sales they need to cover their costs. Several we spoke to warned that their store portfolios will likely shrink during the year, and other retailers said they would reposition stores and look for better rent deals even if they don’t intend to shrink store numbers overall. RW 2012) * The businesses named as those in trouble are the ones likely to have too many stores. But property costs aren’t the only reasons mainstream fashion retailers are struggling to adapt to the realities of the market. Some are still running their buying operations as though it is the boo m years. (RW 2012) * But retailers outside of these four struggling sectors are not immune from problems And indeed any business with too many stores, poor cash flow and large debts to service will face challenges to survive the year. RW 2012) * UK stores have become more important, and as later chapters of this report show, despite the fact retailers are reviewing the number of stores they need in a multichannel world, they are prepared to invest in those they keep open. (RW 2012) * The rate of highstreet shop closures is increasing due to rises in VAT, income tax and rent, high levels of inflation, and lower wage growth, meaning that consumers particulary in the middle class sector have less disposable income and are changing their spending habits. Past Disso, SJG) * The ‘Economist Intelligence Unit’, predict e-sales will make up a third of all retail sales in Britain in ten years time (Sibun, 2012). With online retailing proving such a success, many individuals have voiced concerns that the â€Å"Highstreet is dying† when faced with the â€Å"virtual onslaught† (Pert, 2012). It has been reported that a slew of shops have been closing stores to focus on their online offering (Blackden, 2012). RMR * RW 2012 * However, it’s clear that there is a space shift on the cards. The chairman of a fashion retailer says his business may close 100 stores in 2012, as it wants fewer, larger stores; which he says are difficult to find. â€Å"We will only open stores in exceptional locations such as Westfield†¦ We have far too many expensive leases and we are having negotiations with landlords at the moment. † (RW 2012) * Another fashion chief executive, who is happy with most of his stores which are in prime locations, adds: â€Å"There are a few sites in difficulty. But when a shop is in trouble we run it on a cash-for-cash basis. If the property is taking more cash than it is costing, then the store stays open. If not, it closes. We may look at the lease renewal and then take a view as to whether to close, to renegotiate or to resite. † (RW 2012) * Retailers are falling into administration with the total number of retailers in England and wales increasing by 11% from 165 to 183 in 2011. (Past Disso, SJG) * Web retailing will have taken it’s toll by the year 2020, leaving highstreets and malls vacant of many of todays recognised brands. (Tanya Reynolds, Creative Director. Proportion London. VM 2020). * recorded 32 stores closing per day in the UK. (Sibun, 2012). RMR) * On Monday, clothes chain Jane Norman became the latest high street casualty of the recession, as it moved into administration. And as the internet threatens to guzzle up the profits of remaining high street retailers, perhaps it may take an outstanding shopping experience to stir droves of people from their chairs and into the shops. Various phrases have been used over the years to describe the enhancing of shoppi ng stores: â€Å"retailtainment† and â€Å"entertailment† are obvious word plays. http://www. independent. co. uk/news/business/analysis-and-features/retailtainment-the-future-of-shopping-2303942. tml * Failures expected to decline, but will rise in retail sector * The number of business failures will fall over the coming three years but remain above pre-recession levels, according to a forecast by the accounting firm BDO. * It estimates that the number of failures will fall to 20,536 a year by 2015, from a peak of 26,196 in 2009. BDO identifies a squeeze on the disposable income of UK households as one of the primary reasons for the slow recovery and concludes that retail and personal services companies are likely to be the most severely affected. BDO predicts that the number of retail sector failures will rise by 12. 5 per cent to 3,104 in 2011 from 2,759 in 2010. It expects the personal services sector, such as hair, beauty and consumer goods repairs, to see an incr ease in failures of 2. 8 per cent to 1,288 in 2011, up from 1,252 in 2010. * http://www. independent. co. uk/news/business/news/failures-expected-to-decline-but-will-rise-in-retail-sector-2364863. html * The store will remain your key asset, use it to showcase your brand and generate maximum profitability by addressing issues at   individual store level (RW 2012, P. 58) * 3. 3UK brands vs US brands financials (The need for UK stores) MP 2011 * adapt to reap the major benefits from localising their product offers. (RW 2012) * Again, this is a trend where UK retailers can be proud of what they’ve achieved, as their private-label developments are among the finest in the world, and in some cases give manufacturers a run for their money (RW 2012) (RW 2012) * Retailers with international appeal are asking themselves how much of a return they’ll get from opening one more store in the UK compared with one abroad, especially one in the fast-growing emerging markets. RW 2012) * I would say not, we are a global brand on a global stage, we see ourselves as retail leaders, but would be influenced by any great retail idea not just from the USA. (Selfridges interview) * 1. Yes, Ted Baker is portrayed as a very British brand. Ted Baker is still considered â€Å"out of the ordinary† with strong UK roots. (Ted Baker Interview) * 3. 4upper middle market retailers. (lack of british brands in this sector) * The fact is that the major supermarkets and malls have delivered highly convenient, needs-based retailing, which serves today’s consumers well. MP, 2011). * Woolworths is a prime example. They simply hadn’t realised how to talk to the new value-conscious consumer and allowed the pound shops, many of which are seeing astronomic levels of growth, to pile in and steal their market share. A fact made all the more painful when one knows that Woolworths was in fact the original pound shop offering all its merchandise at a fixed single price. (MP, 2011). * Primarily this is 16-25 year olds. They are faced with much greater higher education costs than previous generations and rising unemployment. And also C2DE socioeconomic groups; those on benefits, the elderly and low-paid have been at the sharp end of rising inflation during 2011. Even if, as many predict, inflation slows during 2012 the damage to their spending power has already been done. (RW 2012) * And the director of a premium fashion retailer is mindful that her competition is likely to grow, so it’s not a time for the business to scrimp on what makes it attractive to customers, as the new competition sure won’t be. â€Å"The international brands that are coming in from the US, France and Australia have got quite a bit of money to invest,† she says. RW 2012) * Unemployment stands at 8. 3%. Both the rate and level of youth unemployment stands at the highest it has ever been, with 22% – or around one million – economically active 16 to 25 year olds not in employment. (RW 2012) * Clothes buying still a priority for under-25s – 61% of under-25s – a key market for clothing retailers – still include clothing and footwear within their top five biggest areas of expenditure, with fashion the ultimate spending priority for 15-19-year-olds, according to Mintel’s Youth Fashion – UK – December 2011 report. Mintel 2012, clothing retailing). * Under-25s demographic group shrinking – The number of under-25s – a key market for clothing retailers – is contracting as a percentage of the population. The UK’s ageing population means the number of 15-19-year-olds is predicted to shrink by 7. 1% between 2012 and 2017, while the number of 20-24-year-olds is expected to fall to 5. 3% during the same period. (Mintel 2012, clothing How to cite The Current Economic Climate, Papers