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Supply Chain Financing Arrangements—Reverse Factoring
Tentative Agenda Decision and comment letters
Tentative Agenda Decision and comment letters: Supply Chain Financing Arrangements—Reverse Factoring
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The IFRS Interpretations Committee (Committee) discussed the following matter and tentatively decided not to add it to its standard-setting agenda. The Committee will reconsider this tentative decision, including the reasons for not adding the matter to its standard-setting agenda, at a future meeting. The Committee invites comments on its tentative agenda decision. All comments will be on the public record and posted on our website unless a responder requests confidentiality and we grant that request. We do not normally grant such requests unless they are supported by good reason, for example, commercial confidence.
Tentative agenda decision
The Committee received a request about reverse factoring arrangements. Specifically, the request asked:
how an entity presents liabilities to which reverse factoring arrangements relate (ie how it presents liabilities to pay for goods or services received when the related invoices are part of a reverse factoring arrangement); and
what information about reverse factoring arrangements an entity is required to disclose in its financial statements.
In a reverse factoring arrangement, a financial institution agrees to pay amounts an entity owes to the entity's suppliers and the entity agrees to pay the financial institution at a date later than suppliers are paid.
Presentation in the statement of financial position
IAS 1 Presentation of Financial Statements specifies requirements for the presentation of liabilities in an entity's statement of financial position. Paragraph 54 requires an entity to present 'trade and other payables' separately from other financial liabilities. 'Trade and other payables' are sufficiently different in nature or function from other financial liabilities to warrant separate presentation (paragraph 57 of IAS 1).
Paragraph 11(a) of IAS 37 Provisions, Contingent Liabilities and Contingent Assets states that 'trade payables are liabilities to pay for goods or services that have been received or supplied and have been invoiced or formally agreed with the supplier'. Paragraph 70 of IAS 1 explains that 'some current liabilities, such as trade payables… are part of the working capital used in the entity's normal operating cycle'. The Committee therefore concluded that an entity presents a financial liability as a trade payable only when it:
represents a liability to pay for goods or services;
is invoiced or formally agreed with the supplier; and
is part of the working capital used in the entity's normal operating cycle.
Paragraph 29 of IAS 1 requires an entity to 'present separately items of a dissimilar nature or function unless they are immaterial'. Paragraph 57 specifies that line items are included in the statement of financial position when the size, nature or function of an item (or aggregation of similar items) is such that separate presentation is relevant to an understanding of the entity's financial position. Accordingly, the Committee concluded that, applying IAS 1, an entity presents:
other payables together with trade payables only when those other payables have a similar nature and function to trade payables—for example, when other payables are part of the working capital used in the entity's normal operating cycle.
liabilities that are part of a reverse factoring arrangement separately when the size, nature or function of those liabilities makes separate presentation relevant to an understanding of the entity's financial position. In assessing whether to present such liabilities separately (including whether to disaggregate trade and other payables), an entity considers the amounts, nature and timing of those liabilities (paragraphs 55 and 58 of IAS 1).
The Committee observed that an entity assessing whether to present liabilities that are part of a reverse factoring arrangement separately might consider factors including, for example:
whether additional security is provided as part of the arrangement that would not be provided without the arrangement.
whether the terms of liabilities that are part of the arrangement are substantially different from the terms of the entity's trade payables that are not part of the arrangement.
Derecognition of a financial liability
An entity assesses whether and when to derecognise a liability that is (or becomes) part of a reverse factoring arrangement applying the derecognition requirements in IFRS 9 Financial Instruments.
An entity that derecognises a trade payable to a supplier and recognises a new financial liability to a financial institution applies IAS 1 in determining how to present that new liability in its statement of financial position (see 'Presentation in the statement of financial position').
Presentation in the statement of cash flows
Paragraph 6 of IAS 7 Statement of Cash Flows defines:
operating activities as 'the principal revenue-producing activities of the entity and other activities that are not investing or financing activities'; and
financing activities as 'activities that result in changes in the size and composition of the contributed equity and borrowings of the entity'.
An entity that has entered into a reverse factoring arrangement determines whether to classify cash flows under the arrangement as cash flows from operating activities or cash flows from financing activities. The Committee observed that an entity's assessment of the nature of the liabilities that are part of the arrangement may help in determining the nature of the related cash flows as arising from operating or financing activities. For example, if the entity considers the related liability to be a trade or other payable that is part of the working capital used in the entity's principal revenue-producing activities, the entity presents cash outflows to settle the liability as arising from operating activities in its statement of cash flows. In contrast, if the entity considers that the related liability is not a trade or other payable because the liability represents borrowings of the entity, the entity presents cash outflows to settle the liability as arising from financing activities in its statement of cash flows.
Investing and financing transactions that do not require the use of cash or cash equivalents are excluded from an entity's statement of cash flows (paragraph 43 of IAS 7). Consequently, if a cash inflow and cash outflow occur for an entity when an invoice is factored as part of a reverse factoring arrangement, the entity presents those cash flows in its statement of cash flows. If no cash flows are involved in a financing transaction of an entity, the entity discloses the transaction elsewhere in the financial statements in a way that provides all the relevant information about the financing activity (paragraph 43 of IAS 7).
Notes to the financial statements
Paragraph 44A of IAS 7 requires an entity to provide 'disclosures that enable users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes'. The Committee noted that such disclosure is required for liabilities that are part of a reverse factoring arrangement if the cash flows for those liabilities were, or future cash flows will be, classified as cash flows from financing activities.
IFRS 7 Financial Instruments: Disclosures defines liquidity risk as 'the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset'. The Committee observed that reverse factoring arrangements often give rise to liquidity risk because:
the entity has concentrated a portion of its liabilities with one financial institution rather than a diverse group of suppliers. The entity may also obtain other sources of funding from the financial institution providing the reverse factoring arrangement. If the entity were to encounter any difficulty in meeting its obligations, such a concentration would increase the risk that the entity may have to pay a significant amount, at one time, to one counterparty.
some suppliers may have become accustomed to, or reliant on, earlier payment of their trade receivables under the reverse factoring arrangement. If the financial institution were to withdraw the reverse factoring arrangement, those suppliers could demand shorter credit terms. Shorter credit terms could affect the entity's ability to settle liabilities, particularly if the entity were already in financial distress.
Paragraphs 33-35 of IFRS 7 require an entity to disclose how exposures to risk arising from financial instruments including liquidity risk arise, the entity's objectives, policies and processes for managing the risk, summary quantitative data about the entity's exposure to liquidity risk at the end of the reporting period (including further information if this data is unrepresentative of the entity's exposure to liquidity risk during the period), and concentrations of risk. Paragraphs 39 and B11F of IFRS 7 specify further requirements and factors an entity might consider in providing liquidity risk disclosures.
An entity applies judgement in determining whether to provide additional disclosures in the notes about the effect of reverse factoring arrangements on its financial position, financial performance and cash flows. The Committee observed that:
assessing how to present liabilities and cash flows related to reverse factoring arrangements may involve judgement. An entity discloses judgements that management has made in this respect if they are among the judgements made that have the most significant effect on the amounts recognised in the financial statements (paragraph 122 of IAS 1).
reverse factoring arrangements may have a material effect on an entity's financial statements. An entity provides information about reverse factoring arrangements in its financial statements to the extent that such information is relevant to an understanding of any of those financial statements (paragraph 112 of IAS 1).
The Committee noted that making materiality judgements involves both quantitative and qualitative considerations.
The Committee concluded that the principles and requirements in IFRS Standards provide an adequate basis for an entity to determine the presentation of liabilities that are part of reverse factoring arrangements, the presentation of the related cash flows, and the information to disclose in the notes about, for example, liquidity risks that arise in such arrangements. Consequently, the Committee [decided] not to add these matters to its standard-setting agenda.
The deadline for commenting on the proposals is 30 September 2020. The Committee will consider all comments received in writing by that date; agenda papers analysing comments received will include analysis only of comments received by that date.
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MOUSE PLAGUE PUTS PRESSURE ON RURAL RODENTICIDE SUPPLY
Rodenticides could become increasingly difficult to acquire if the current mouse plague continues into the autumn.
A mouse plague that began in Queensland in July 2020 is leaving a trail of destruction that has cost tens of thousands of dollars in lost crops and property damage. Elevated mouse populations have been recorded from Central Queensland down to northern and central west New South Wales, into western Victoria and even into parts of South Australia.
The Centre for Invasive Species Solutions' online reporting tool FeralScan lists seven major mouse sightings in the past 12 months around Coonamble, north of Dubbo, with mouse populations "widespread and obvious in paddocks". Queensland farmers have reported seeing mice scurrying among crops in the daylight, with some paddocks completely destroyed. Mice are also getting into people's homes and machinery sheds in large numbers.
Heavy rainfall at the beginning of 2020 led to a breeding frenzy and a lack of follow-up rain caused a population explosion. It is the worst mouse plague in almost a decade, threatening to undermine post-drought recovery efforts.
CSIRO mouse researcher Steve Henry said that as mice reproduce roughly every three weeks and feast on the stubble of crops, population control is a near-impossible task. The mice have continued to breed through the spring, into the summer and there is concern that they will continue to breed into the autumn, causing trouble for the sowing of winter crops in March and April.
Mr Henry recommended that farmers allow their sheep to graze at crop stubbles to reduce the mice's food source and to bait at least six weeks before sowing crops. Should that fail, farmers should drop bait straight off the back of their seeders as they sow.
The explosion in rodent populations has also led to a shortage of baits and mouse traps in some parts of QLD and NSW as farmers try to deal with the infestations.
The owner of DJ's Produce in Charleville, David Jones, said baits and traps had sold out across the region at the end of January. "Every second person that walks through the door is looking for a bait or trap for the mice around town because they're so bad," he said. "I've had many calls from Roma trying to buy sticky pads and baits because they've been unavailable there."
Jason Green, general manager of Agserv, said that some product suppliers are reporting increased demand for small pack products in plague-affected areas. If demand continues to increase and stock becomes tight in the rural and retail sectors, there is a possibility of widespread rodenticide shortages as pest control product distributors fill the shortfall.
With rodenticides typically manufactured overseas in the US and Europe, and lead times of around eight weeks for delivery to Australia, sudden, large increases in demand can put pressure on supply.
"Our own stock levels are good," said Mr Green. "In most cases we are holding three or more months' worth of our popular bait lines. We also carry Australian- manufactured products and at this stage, we have increased holdings of these lines too.
"We're pretty confident in our own forecasting but can't guarantee what other distributors may do; if one or two of our competitors runs short, then the additional demand could put pressure on our forecasts."
Asked whether pest managers might be wise to stock up on rodent baits now, Mr Green says it depends on the situation. "It's a matter of pest managers looking at their individual portfolios. If they're servicing large commercial sites or operating in plague-prone areas then it is always going to be beneficial to keep some extra stock.
"If you have particular sites where you could experience unusually high rodent pressure, let your distributor know, as this will help in their forecasting process and ensure that they carry enough stock to meet your needs," advised Mr Green.
During the last mouse plague in 2011, a rodenticide shortage led the APVMA to approve a number of emergency permits allowing farmers to make their own DIY rodenticides from zinc phosphide.
Such is the nature of mouse plagues, monitoring populations will be critical in predicting what happens over the coming months. With good food levels there is the potential for populations to increase further in some areas but equally, a period of heavy rainfall or a cold snap can cause a rapid crash in populations.
News sources:
Mouse plague wreaks havoc across two states, destroying crops in Qld, blanketing parts of NSW. Written by M. McCosker and V. Thompson. ABC Rural. January 24, 2021.
Mouse plague hits rural Australia. Otago Daily Times. February 7, 2021.

redpajama_set_name: RedPajamaCommonCrawl


Seven hospitals operated at City Point during the siege. The largest was the Depot Field Hospital which covered nearly 200 acres and could hold up to 10,000 patients. Twelve hundred tents, supplemented by ninety log barracks in the winter, comprised the compound, which included laundries, dispensaries , regular and special diet kitchens, dining halls, offices and other structures. Army surgeons administered the hospital aided by civilian agencies such as the U.S. Sanitary Commission and the U.S. Christian Commission. Male nurses, drawn from the ranks, made sure each patient had his own bed and wash basin; and regularly received fresh pillows and linens. The excellence of the facilities and the efficiency and dedication of the staff not only made the Depot Field Hospital the largest facility of its kind in America but also the finest.


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WE NEED INDUSTRIAL HARMONY BETWEEN BOSSES AND WORKERS
Check out our recent opinion piece!
Author: Paul Hindley
Recently, Britain witnessed a series of rail strikes across three alternate days leading to six days of disruption on the railways. The railway union, the RMT, have not ruled out a future series of strike action in the weeks to come. The threat of industrial action is not just limited to the railways. Nurses, teachers and barristers are also considering industrial action. Britain may well be on the verge of a summer of discontent.
This is yet another consequence of the cost of living crisis. The squeeze on living standards that is being caused by rising inflation is adding to demands from the trade unions for higher wages for their members. This comes on top of years of stagnant wage growth in the public sector stretching back to the years of austerity in the early 2010s. The cost of living crisis is nothing new, it has been a lived reality for the poorest working class communities for well over a decade. The difference now is that due to rising inflation, this crisis is gathering pace and is starting to impact upon the budgets of middle class families.
All of which has summoned memories of the 1970s. However, it is important to recognise that Britain is not going to experience the level of strife and militancy that was seen in the 1970s. In 1970 alone, 10 million working days were lost due to strike action. Today, the trade union movement is much weaker and with a much smaller membership base than was the case in the 1970s. For any capitalist economy to be fair, it requires an active trade union base. There will come times when trade unions have to collectively bargain and strike to achieve fairer pay and conditions for their members. In fact, part of the reason for the stagnant wage growth in the public sector is due to the weakness of the labour movement, not its strength.
The Conservative Party will nevertheless use this opportunity to resume its historic role as the class warriors fighting for the interests of capital against labour. The Tories have been vociferously anti-trade unionist for decades. Tory ministers will actively use the opportunity of the RMT strike to drive forward their own divisive right-wing politics in an attempt to drive a wedge between the public and the trade unions, while the Labour Party of Keir Starmer seems adrift in the face of the current industrial action, devoid of big ideas and unable to develop a compelling narrative to advance social justice and workers' rights.
The industrial strife of the past must never return. But equally, we must recognise that the crushing victory of Thatcherism in the 1980s, along with the impact of austerity in the 2010s, has left workers powerless and with stagnant wages. Labour both appears to be unwilling and reluctant to revisit the anti-trade union laws of the past. Besides, even if it was possible to unleash trade union militancy again, this would only play into the hands of the Conservatives. The rise of Thatcherism in the 1970s was helped, in part, by the industrial unrest of the period.
The real radical response to industrial unrest is not to unleash it, but to seek to end it once and for all. Not by having a crushing victory over either capital or labour, but by forging industrial harmony between the two sides of economic life. This is the stance of social liberals. Social liberals neither except the militancy of hard-line socialists, nor the economic hardships of ruthless employers. In the historic class struggle, social liberals sought to build a bridge between bosses and workers. On the one hand, supporting social welfare, public services and rights for workers, while on the other hand valuing the contribution of ethical employers and socially responsible businesses.
Social liberals however, do not think it is sufficient just to guarantee that workers and employers exist and operate within a framework of fairness. What is needed to establish industrial harmony is for power to be shared between capital and labour and for the two to work in tandem with one another. This is epitomised by the social liberal commitment to co-determination. It is not enough just to ensure a fairer firm and a fairer set of labour relations; the whole nature and power structures of the firm and labour relations need to be radically overhauled.
Co-determination is where both workers and bosses would act as partners within the company, firm and workplace. The employees would be able to elect a works council. This would be made entirely of worker representatives and would address matters in the workplace such as, terms of employment, human resources and worker productivity. In the age of the Internet, E-democracy holds out the prospect of workers being able to participate in workplace elections across a large geographical area. Platforms such as Zoom and Microsoft Teams could enable elected members of a works council to convene with each other virtually at opposite ends of a country, or even on the other side of the planet. The capacity for virtual works councils elected via E-democracy, only strengthens the contemporary relevance and necessity for co-determination.
The members of the works council would also in turn be able to elect representatives onto the overarching company board to sit alongside traditional professional managers and senior stakeholders. It is not enough just to have a single tokenistic worker representative on a company board. Social liberals must strive for worker representation on company boards to range from 33% of the board to 50%. Such a model of co-determination as outlined here has proven to be successful in Germany, especially in post-war West Germany. It has led to higher productivity, higher worker satisfaction and personal welfare and greater ethical conduct by the company management. In time, it is also reasonable to assume that co-determination would result in fairer wage rises for workers and less need for industrial action, due to greater levels of engagement between employers and employees.
Co-determination represents a form of industrial or economic democracy. Radical liberals, such as John Stuart Mill, John Dewey and Jo Grimond were committed supporters of expanding democracy into the workplace. The social liberal commitment to co-determination should not be seen as an unpalatable compromise between capital and labour. In reality, it represents the empowerment of workers after decades of neoliberal disempowerment, demoralisation and economic hardships. Workers would be given a democratic voice and have the ability to exercise power within the workplace to the benefit of the workforce and the firm overall.
Strike action is not glorious, it is a reluctant necessary evil for every worker involved. Bulging executive pay packets in an age of food banks is not a sign of economic progress, it is a sign of fundamental hardship, even oppression within the economy. It is the job of social liberals to end all forms of hardship and oppression. It is the job of social liberals to build a new more egalitarian model of capitalism, one built on social justice and co-determination. One which ensures social welfare and public services to the least advantaged members of society, while giving all workers a democratic voice and a degree of power within their workplaces.
The strife and class warring of the past must be rejected. Economic hardship and workplace oppression severely restricts an individual's freedom and autonomy. The time has come for co-determination. The time has come to truly empower workers in partnership with their management. The time has come to strive for industrial harmony. Let this be the mantra of social liberals in the trying economic times to come.
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The business of import-export with states outside EU can use a good tool to optimize costs. A free trade zone is such a tool. Free trade zones are great tools to optimize international business.
As you know there are many free trade zones in EU. But what are they ?
a) Non-community goods are not on the customs EU territory as long as they are not free to circulate. Or introduced under another customs regime. You can not also use or consume these goods in conditions other than those in customs regulations.
b) Community goods take advantage of rules linked to goods export by placing them in free zones.
Free Trade Zone – the place to develop a business.
What kind of business? Well, almost any type of business. Starting from production to commerce or just transit of goods.
Companies trading with non-EU space will profit more from the free trade zone regime.
Let's see now the options that you have when you do business in a free trade zone. Production or manufacturing inside the free trade zone.
We will look in this article at Galati Free Trade Zone. This free trade zone is a point of international economic importance. And also, it is right at the Eastern EU border.
You should know that in Galati FTZ you have enough free land to develop any type of production facility.
Space offered by Galati Free Trade Zone is an industrial type and is outside Galati town. But it is close enough of Galati-Braila urban concentration. So you have access to a qualified workforce.
How can you take advantage of Galati FTZ in a production case scenario?
Let's take now an example. Let's say you want to produce canned fish. You build a production line and a small warehouse inside Galati Free Zone on a plot of land taken in concession.
Did you know that you can concession open land in Galati Free Zone for good prices for terms of 49 years?
Ok, now we have a canned fish production line in a free trade zone. We need raw material. The fish. Of course, you will search for the best price in the world.
Let's assume for now you find raw fish outside EU in a country of South America. You buy the frozen fish from a South American supplier, but you must import it in the EU.
By doing this you will have to pay eventual import taxes and VAT to the state where you bring the goods. In this case scenario – Romania.
In this way, your costs start to rise up. Beyond these taxes, you must pay the price of goods and also the price for the transport.
What can you do? Remember that you have a production line inside Galati Free Trade Zone?
And now it is a good time to note that Galati Free Trade Zone has 3 wharfs at Danube River. So your reefer container can travel from South America to Galati by seafarer ships.
Of course, you must consider the costs and possibilities of shipping lines.
If direct naval transport to Galati FTZ is not possible, then you have an alternative. Direct connection to European road E87.
So you can unload the containers in another European port. Then take a road transport from there to the final destination.
Now, there is even another option for transport. Let's assume now that you buy the frozen fish from Russia. Which is an important trade partner of the European Union. Even if there are now some political and economic troubles with them.
Well, if you look at a map you can see that Russia is big.
So big that neither Napoleon or Nazi Germany could not conquer it ( that's for the sake of history ).
So, looking at a huge mass of land, what is the cheapest form of goods transport? For this case – the railway. Simple, isn't it ?
Well…not quite. As you may know, the Russian and all former soviet states have a kind of special railway system. The distance between lines is broader than the European railway lines.
That dates back to the 19th century when Russia decided to build a different type of railways. That's due to military and strategic reasons.
So, in theory, it should be a logistic problem to transport goods by train from Russia to EU. Well, not quite a problem.
Galati FTZ is, maybe, the only free zone in Europe that has inside Russian type railway system. So there is no problem to bring goods on the railroad from Russia to Galati Free Trade Zone.
So we have the raw material inside the free trade zone. Let's start the production. Wait a minute…!
What about customs taxes and VAT? Oh, well…you don't have to worry about that as long as you work with a free trade zone. Payment of customs taxes and VAT are in a suspended situation for all goods brought in a free trade zone.
So we have the production line, we have the goods stock. What next?
You can start the fabrication of the final product. After that, you can sell it everywhere in the world from Galati Free Trade Zone.
Let's say you use in the production process over 50% Romanian origin components.
They can be raw materials, goods, utilities, manpower, etc. Then you can ask from Customs and Commerce Chamber an origin certificate. In this case, your final product becomes made in EU.
Deposit of goods inside free trade zone regime.
In a free trade zone, you can do other activities than production. For example, to make a big stock ( deposit ) of goods inside free trade zone regime. How can this help you? Why should you do it inside a free zone?
Let's take another example. We assume that your company makes imports of goods from outside EU countries. In this case, we will take as import country Kazakhstan. You have a contract with a supplier from there which sells you an amount of 5000 tons of steel products.
Quantity is big, but the price is good in Kazakhstan. And you already have clients in the European Union that offers you good prices for steel products.
Still, we talk here about big sums of money that you will have to pay for customs taxes and VAT at the import moment.
Of course, you could buy smaller quantities, on spot orders. But in this case, you will have a rise in transport costs. It is easy to see that is cheaper to transport big amounts once than smaller amounts more often.
What is your best option in this situation to reduce transport costs and taxes, and get a bigger profit? Isn't the bigger profit the ultimate goal of any entrepreneur?
Well, the best solution for this case would be to build a warehouse where to gather large stocks of goods. After that, you can sell small parcels of goods to various clients you have. Yup, but what about customs taxes and VAT for the 5000 tons of goods?
When you import such a quantity of goods, you will have to pay a great amount of money once of a sudden.
Well, you have a solution to avoid blocking your money from the start.
#1 No customs taxes and no VAT.
You will not pay customs taxes & VAT when you introduce the goods from Kazakhstan into Galati FTZ. Moreover, the station of all your goods inside a free zone is not limited in time. So you will have no pressure for deadlines or supplementary costs.
You can choose the railway to bring your goods from Kazakhstan. Using Russian railway system is an obvious option when you know that Galati FTZ has such a system inside. Moreover, railway transport is cheap and can handle large quantities of goods.
#3 Closeness to European markets and the Black Sea.
Having a large stock of goods close to our clients is an ideal for any trader. Not only that you reduce the transport costs, but also you can resolve fast any order. And a happy client is a returning client.
Your goods came by railway from Kazakhstan. But your goods can leave Galati FTZ with other transport means. You have access to the Danube and to European roads.
The Danube is the best choice to transport large quantities of goods. Both towards Central Europe and the Black Sea.
So, from Galati – you have open choices to bring your goods almost anywhere in the world.
So here you are, some scenarios for you to see how free trade zones can work in your business advantage. I hope the info above will be of use in your decisions related to business.
If you have other questions, don't hesitate to bring them down by commenting below.


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Top 5 Creative Writing Courses in New Zealand
January 21, 2023 by Manya Chopra
If you're looking for creative writing courses in New Zealand, you've come to the right place. Whether you're looking for a quick course, a lengthy course, or a beginner's course, we'll find you the ideal course! Creative writing is one of the most versatile forms of professional writing and is used by freelance writers, journalists, and other members of the creative writing community.
In light of this, this knowledge is not only a fantastic means of expression but also a remarkable source of professional opportunities. If you want to start and expand your talents as a creative writer or further improve your artistic writing skills as a writer, here are some of the best options that may be a terrific fit for you.
Around 3200 B.C., the written word was developed, and tales of Norse gods and The Odyssey were among the first works of creative writing to be recorded. The stories changed with time, and storytellers also became more adept. More than three-quarters of people nowadays are literate.
Voice and charisma are two components that oral storytellers have long used to entertain and convey human experience. So what exactly is creative writing? The primary goal of the trade, which has evolved to include anything from poetry to novels, is still to express human experience.
Many of our earliest tales continue to inspire contemporary authors, like Christopher Tolkien and his renowned Lord of the Rings trilogy. According to the dictionary, creative writing is any writing that demonstrates originality or imagination. Writing that is imaginative or artistic uses words to express feeling or emotion.
Use only self-invented, hypothetical scenarios. Creative writing incorporates features like character development, story, and the poetry of words to share the author's emotion with the reader as opposed to being restricted to academic or technical issues, which avoid first-person voice and emotion.
Academic writing is distinct from other types of writing because the author is not permitted to convey emotion. There are several creative writing courses in New Zealand to choose from if you want to become an expert in the creative field.
What isn't Creative Writing?
However, research papers are not the same as creative writing. Essays that are analytical, argumentative, or any other type of academic writing are also not included. Your emails, social media postings, and formal company announcements all fall under the category of non-creative writing because both personal and professional communications are not considered creative writing.
Writing of this nature expresses messages but not themes. Their objectives are to educate and inform readers while occasionally gathering information from them. Although they have the potential to make readers feel something, it isn't their main objective.
What about items like blog postings, though? or private essays? These are broad categories, and specific works within them may qualify as creative writing provided they satisfy the standards outlined above. If you're interested in becoming an expert in the creative industry, there are several Creative Writing Courses In New Zealand to pick from.
Types of Creative Writing
The four genres of creative writing are stated below, and several platforms provide some of the top Creative Writing Courses In New Zealand:
This type of writing can be found in journals, newspapers, articles, and essays. Because it incorporates the word disclose and discloses or brings forth information, the term "expository" is a good one to describe this kind of writing. It is without a doubt the style of writing you will come across most commonly in everyday life.
A topic would be presented and organized clearly in an expository work, with minimal regard for the author's subjective viewpoints. Creative writing courses in New Zealand provide an opportunity to learn various types of Creative Writing.
The purpose of descriptive writing is to let the reader more easily see a character, an event, a location, or any combination of these things. The authors use all five senses to describe the environment. But with expository writing, the writer is not restricted in their creative expression.
The objective of persuasive writing, also known as argumentation or argumentation, is to persuade the reader to concur with the author's stance. In a normal piece of writing, the author may share personal ideas and present justifications for them.
Narrative writing aims to offer a plot, whether it is based on a true or made-up tale. Characters will play a part in the plot, and as the book goes on, the reader will find out what happens to them. Dialogue is frequently used in narrative texts.
Forms of Creative Writing
Words may be used in a countless variety of ways to describe human experience. Following is a list of some of the most popular forms of creative writing taught as a part of the curriculum of various Creative Writing Courses in New Zealand:
Autobiography/Memoir: Narrative writing based on the author's personal experiences
Flash Fiction: offers character and narrative in a word count of six to 1,000 words, which is quite brief
Novel: 80,000 to 100,000 words is the normal word count for a lengthy work of narrative fiction
Novella: shorter narrative prose with a word count of ten thousand to forty thousand
Play: Dramatic work with primary dialogue designed for the stage production
Poetry: conveys a message by making use of the aesthetic and frequently rhythmic aspects of language. Poems might not adhere to a narrative pattern
Screenplay: written work created by screenwriters for a movie, television show, or video game
Short Story: Prose fiction is often read in one sitting and ranges in length from 5,000 to 10,000 words
Elements of Creative Writing
Creative writing components are used to help express a work's aesthetic or symbolic meaning. Different forms of creative writing employ various components. However, these components are all essential to strong creative writing and are utilized universally throughout their respective forms.
The following are the things to learn and perfect. If you're interested in becoming an expert in the creative industry, there are several creative writing courses in New Zealand to pick from.
Action: Characters' actions that they take during the narrative.
Character: used to advance the story and create internal or external conflict.
Conflict: challenges, tension, and doubt about whether the objective will be accomplished.
Dialogue: a conversation between characters.
Pacing: the rate at which a narrative is delivered.
Plot: a story's timeline of events.
Scene: dramatic passages in a narrative set in a certain era or location.
Setting: Location and time in the story.
Suspense: the expectation of a character or narrative.
Theme: The central concept of a tale
Tone: The narrator's perspective on the subject.
Voice: the way that something is said.
A few other in-demand courses in New Zealand
Content Writing Courses in New Zealand
Digital Marketing Courses in New Zealand
Technical Writing Courses in New Zealand
Check Here Best Creative Writing Courses
One of today's top programs for creative writing is offered by IIM SKILLS. IIM SKILLS is an online learning platform with its headquarters in Delhi that offers specialized training and educational services to students. Since it began offering training for a variety of professional courses, including corporate accounting and taxation, GST, financial modeling, SEO, content writing, and digital marketing course, it has made a name for itself in the educational industry.
It is dedicated to providing practical knowledge and abilities that can be applied to any industrial issue, in contrast to all other creative writing training programs. The creative writing course at IIM SKILLS has weekly tasks and practical projects that must be finished and sent in for supervisor review.
Due to these needs, the master course provided by IIM SKILLS is the most sought-after globally. It presents one of the top creative writing courses in New Zealand.
Content Writing Course Key Highlights:
30 Hours of Training
Guaranteed 3-Month Apprenticeship (Voluntary)
Free Tools Available
Placement Facility
Work-from-Home Opportunities
Live Online Course for 4 Weeks
Lifetime Assistance Guaranteed
Portfolio Building for Employment/Freelance Opportunities
Write the First Press Release
Publish the First Blog on Sites
140 hours of comprehensive training
24*7 Support Available
Module 1: Introduction to Content Writing
Module 2: WordPress Web Development
Module 3: Digital Content
Module 4: Copywriting
Module 5: Marketing Collaterals
Module 6: Legal Writing
Module 7: Social Media Writing
Module 8: Content Marketing
Module 9: SEO
Module 10: Technical Writing
Module 11: SOP and Business Listing
Module 12: Creative Writing
Module 13: Email Writing
Module 14: Affiliate Marketing
Module 15: Resume Writing
Accord Project
Ubersuggest
Google Keyword Planner
Course Duration: 1 Month +3 Months Internship
Mode Of Study: Online
Course Fee: 284.31 New Zealand Dollars (+ GST)
Certification: IIM SKILLS
Address: IIM SKILLS, HB Tower 8th Floor, Pitampura, New Delhi
Contact: +91 9580 740 740
2. NZ WRITERS COLLEGE
Only two mentors, Lisa Lazarus and Nichola Meyer had one course in freelance journalism. Today, they have a global college, three country-specific colleges in the United Kingdom, South Africa, and New Zealand, 22 foreign instructors, 35 writing courses, and tens of thousands of successful alumni.
They assist writers who struggle to establish daily writing routines, seek the professional writing skills they need to advance in a particular writing sector or put things off for a variety of reasons while being paralyzed by self-doubt. The courses push writers to think independently, find their voice and style, and produce original content. Hence, it provides one of the best creative writing courses in New Zealand.
Lifetime Access Available to the Course
Individual Tutor for each Student
Work at your Own Pace
Work Opportunities Available
Get Hands-on Information About Writing Competitions
Join Writers Community
Remarkable Resource that is Continually Updated with Writing-Related Articles and Writer Interviews is Available
200 Pages of Course Notes Provided
40 Assignments
One on one Professional Feedback Provided
No Peer Reviews
No Generic Feedback
Relevant and Usable Content
100% Risk-Free Money-Back Promise
Module 1: Components of Fiction
Module 2: Learn How to Write Scenes
Module 3: Write Your Scenes
Module 4: The Writing Life
Module 5: Opportunities For Writers
Types of Creative Writing Courses Provided:
Short Story Writing for Magazines
Literary Short and Flash Fiction
The Write a Novel Course
The Write a Romance Novel Course
Writing Science Fiction and Fantasy Course
An Introduction to Poetry
The Scriptwriting Course
The Writing for Video Games Course
Writing Books for Children
The Write Your Memoir Course
Course Fee: AUD 895 (Including GST)
Certification: NZ Writers College
Address: 776 South Titirangi Road Auckland 0604
Contact: +64 (0) 9 550 4635
One important online learning and education site is Udemy, Inc. It was established in May 2010 by Oktay, Eren Bali, and Gagan Biyani. The network has more than 54 million users as of July 2022, 204,000 courses, and 71,000 instructors offering instruction in more than 75 languages.
Students enroll in classes primarily to advance their knowledge and abilities for the workforce. Some courses count toward technical certification. In addition to its headquarters in San Francisco, California, Udemy also maintains offices in Gurugram, India, Ankara, Turkey, Dublin, Ireland, and Sao Paulo, Brazil.
They assist organizations of all kinds and varieties in preparing for the future, no matter where it may take them. The carefully chosen selection of commercial and technical courses helps organizations, governments, and charities to achieve more by putting learning at the center of their activities. Hence, it provides one of the best creative writing courses in New Zealand.
145 Downloadable Resources
Available on TV and Mobile
37 Online Quizzes
Experienced Instructor
Module 1: Introduction to Course
Module 2: Getting Started With Fiction
Module 3: Basic Elements of Fiction
Module 4: The 55-Word Short Story
Module 5: Types of Plots
Module 6: Six More Elements of Fiction
Module 7: It's All About Character
Module 8: Developing Your Character
Module 9: Seven Topics for Fiction Writers
Module 10: Creating Descriptions and Outlines
Module 11: Crafting your Ending
Module 12: Word Choice and Feedback
Module 13: Linear Narrative and POV
Module 14: Poetic Concepts
Module 15: The Abstract Poem
Module 16: Narrative Poetry
Module 17: Writing the Ode
Module 18: Sonnets
Module 19: Developing Dialogue
Module 20: Format and Variety
Module 21: The One-Minute Play
Module 22: What is Creative Non-Fiction
Module 23: Using a Plot Diagram
Module 24: Create a Digital Portfolio
Skills To Master:
Four types of Creative Writing
Use Writing Strategies to Succeed
Variety of Writing Ideas
Analyze the Positives and Negatives of Writing Assignments
Make Samples of Various Writing Styles that are Scaffold
Course Duration: 12 Hours
Course Fee: AUD 24/-
Certification: Udemy
Address: 5th Floor, Two Horizon Centre, Golf Course Rd, DLF Phase 5, Sector 43, Gurugram, and Haryana
Website: Learn Anything, On Your Schedule, Udemy
4. MASSEY UNIVERSITY
From a tiny agricultural institution in Palmerston North, Massey University has expanded to become the biggest residential university in New Zealand. When the Second World War and the Great Depression were finally over, the College kept growing and expanding its academic programs and resources while working to become a completely autonomous institution.
With the opening of additional campuses in Auckland and Wellington in the 1990s, Massey University expanded. It provided more varied academic programs, which strengthened its international focus and community services. Hence, it provides one of the best creative writing courses in New Zealand.
Award-Winning Faculty
Enables you to Write Independently in a Range of Genres
Vocational Focus in Third Year
Hands-on Editing and Publishing Experience
Get Published with Proper Guidance
Student Loan Available
Module 1: Creative Writing I
Module 2: Creative Writing II: Creative Non-Fiction
Module 3: Creative Writing III: Starting Your Manuscript
Module 5: Choose At Least One
Creative Processes
Making Plays for Theatre
Module 6: Choose At Least Two
Eco-Fictions and Non-Fictions
Creativity in the Community
The Publishing Project
Oceanic Literatures of Aotearoa
Module 7: Electives
Prize-Winning Fiction
Introduction to English Literature
Course Duration: 3 Years
Course Fee: AUD 6247.60/-
Certification: Massey University
Address: Massey University, Private Bag 11 222, Palmerston North, 4442, New Zealand NZ
Contact: +64 6 350 5701
Website: Massey. ac.NZ
5. UNIVERSITY OF CANTERBURY
The University of Canterbury is among the top 1% of universities in the world. The establishment of solid, lasting relationships with Mana Whenua and the inclusion of Mtauranga Mori and bicultural viewpoints in course content and curriculum shows how committed the University of Canterbury is to biculturalism.
You have the chance to put theory into practice at the University of Canterbury. Through an internship or placement, you can put your knowledge of research, analysis, writing, and presenting into practice. There are numerous subjects where internships and placements are available.
To assist you in navigating campus life and maximizing your experience, the University of Canterbury has a comprehensive support system. It provides one of the best creative writing courses in New Zealand.
Module 1: Advanced Reading and Writing
Module 2: Extended Writing Project
Module 3: Elective
Write Well in a Variety of Genres and Register for a Variety of Objectives
Participate in both the Professional and Creative Aspects of Writing
Learn How to do Research that is Pertinent to your Writing Assignments
Fulfill the Demands of a Variety of Audiences and Media
Sophisticated Critical Study of Other People's Writing, then use What you Learn to Improve your Writing
Offer Experienced Editorial Guidance to other Writers
Course Fee: AUD 11942/-
Address: the University of Canterbury 4800 Christchurch 8140 New Zealand
Are Creative Writers born with the talent or are made?
People can acquire the craft of creative writing through various creative writing courses. The best writers are created, not born. People learn how to write creatively and passionately via Creative Writing Courses In New Zealand.
Is it challenging to write creatively?
Although ideas are regular and quick to come, it might be difficult to develop them creatively. The source of creativity, and imagination, must be active, inquisitive, and open to all possibilities in any situation.
What types of careers are there for creative writers?
Creative content writers can enter many specialized fields of creative writing once they have structured their work under professional guidance and have brightened their creative side, such as script writing, poetry, fiction, screenwriting, lyricists, bloggers, writers with originality, and business owners.
What type of training is necessary to become a creative writer?
A bachelor's degree is typically needed for education to become a creative writer. The majority of creative writers have English, linguistics, or composition as their major. 73% of creative writers have bachelor's degrees, compared to 10% with associates. A variety of Creative Writing Courses In New Zealand provide an insight into the creative world.
The aforementioned programs are the best Creative Writing courses in New Zealand since they'll give you the most educational value and support you in beginning your career as a writer.
Top 7 Technical Writing Courses in Vadodara With Placements
Top 10 Financial Modeling Courses in Delhi With Placements


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forever living ingredients A-Z Forever Products Ingredient information This information has been collated from information provided to us from our home office in the States in response to distributor questions regarding ingredients, their uses and sources.
papa's cheeseria ingredients First, this board was make with alphabetic order.
15 min Prep Time 15 min Total Time Ingredients Peanut Butter Layer 1 cup butter, melted 1 pound powdered sugar 1 1/2 cup creamy peanut butter 1 1/2 cup graham cracker crumbs (about 1 sleeve) Topping 1 (12 oz) package milk chocolate chips 1 1/2 cup creamy peanut butter get ingredients Instructions 1.
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Russian election hacks: Latest updates on CIA investigation
By Eric Lutz
In October, the U.S. government formally announced its belief that the Russian government was behind the hack that resulted in the leak of emails from the Democratic National Committee and the Clinton campaign.
But last week, intelligence officials took it a step further, concluding that Russia was working to influence the results of the presidential election.
Members of Congress from both sides of the aisle have called for an investigation into the CIA conclusion, while the FBI and the Office of the Director of National Intelligence say they cannot yet prove intent on the part of the Russians.
The Clinton campaign has called for intelligence to be declassified, saying the CIA's claim "should distress every American."
Trump, meanwhile, dismissed the conclusion as "ridiculous."
"I don't believe that at all," Trump said on Fox News Sunday. "They have no idea if it's Russia or China or somebody. It could be somebody sitting in a bed some place. I mean they have no idea."
What we know about Russian interference
Russian President Vladimir Putin. Mikhail Klimentyev/AP
In July, just before the Democratic National Convention, WikiLeaks released close to 20,000 emails from the DNC and the Clinton campaign. The emails were a major news story during the race and may have increased the strain between the Clinton campaign and the more liberal wing of the party that supported Bernie Sanders.
In October, the Obama administration formally blamed Russia for the hacks. According to a joint statement from the Department of Homeland Security and the Office of the Director of National Intelligence, the hacks are "consistent with the methods and motivations of Russian-directed efforts."
"We believe, based on the scope and sensitivity of these efforts, that only Russia's senior-most officials could have authorized these activities," the statement read.
Trump and Clinton both received briefings about Russian interference during their campaigns. During the third presidential debate, Clinton accused Trump of being a puppet for Russian President Vladimir Putin, to which Trump replied, "No puppet. No puppet. You're the puppet."
According to CNN, the CIA is now concluding the hacks were meant to help Trump win the presidency following a more comprehensive analysis of intelligence, though, as NPR notes, much of that intelligence remains secret.
Calls for Obama to declassify intelligence
The Hillary Clinton campaign has called on President Barack Obama to declassify intelligence related to Russian hacking. Kena Betancur/Getty Images
Members of the Electoral College are calling for an intelligence briefing on the Russian interference into the election before they officially pick the president Dec. 19.
In an open letter written by Christine Pelosi, daughter of Democratic House Leader Nancy Pelosi, and signed by a bipartisan group of electors, the members say they "require to know from the intelligence community whether there are ongoing investigations into ties between Donald Trump, his campaign or associates, and Russian government interference in the election, the scope of those investigations, how far those investigations may have reached, and who was involved in those investigations."
The Clinton campaign, while emphasizing that it conceded the election, has backed the group of electors and is calling on the Obama administration to declassify its information on the Russian intervention.
Harry Reid alleges Trump campaign involvement
Harry Reid said he believes the Trump campaign was complicit in Russia's interference in the 2016 election. Jose Luis Magana/AP
On Monday, Senate Minority Leader Harry Reid told the Huffington Post that he has "no doubt" that there was "collusion" between the Trump campaign and the Russian government.
"Someone in the Trump campaign organization was in on the deal," Reid said. "I have no doubt."
The Trump team did not respond to Reid's specific allegation, and a WikiLeaks spokesperson denied it to the Huffington Post.
Though Reid does not cite any evidence for his claim, Trump's team includes several individuals with ties to Russia and that Trump has praised President Vladimir Putin in the past.
Intelligence officials have not indicated Trump's campaign was complicit in the hacks.
Trump's reaction
Donald Trump said on Sunday he does not believe the CIA conclusion and on Monday took to Twitter to liken it to a "conspiracy theory."
In an earlier statement, Trump's transition team called the CIA "the same people that said Saddam Hussein had weapons of mass destruction," raising the specter of conflict between the president-elect and the intelligence agencies he'll work with, as well as fellow Republicans.
There is not a consensus among the 17 agencies that make up the U.S. intelligence community, but the NSA, the largest U.S. intelligence service, seems to back the CIA's recent findings.


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20 U.S. companies among those rated tops in corporate governance
Twenty-six companies — 20 U.S., five Canadian, and one Australian — received a top rating for corporate governance, based on Governance Metrics International's ratings on 2,588 global companies released today. Included were U.S. companies 3M Co., Coca-Cola Co., Colgate-Palmolive Co., Dow Chemical Co., Eastman Kodak Co., General Motors Corp., Gillette Co., Lockheed Martin Corp., PepsiCo Inc. and Target Corp. Also listed were BCE Inc. in Canada and Westpac Banking Corp. in Australia.
A portfolio with one share from each of the 26 companies would have outperformed the S&P 500 index for the last one-, three- and five-year periods ended Aug. 31, which "suggests a correlation between corporate governance practices and portfolio returns when measured across a number of variables and across a multiyear period," Gavin Anderson, GMI's CEO, said in a statement.
U.S. companies had the highest overall average corporate governance rating, at 7.23, followed by Canadian companies, at 7.19; U.K., 7.12; and Australian, 6.73. Greek companies had the lowest overall average rating, at 2.93, followed by Japan, at 3.57; Belgium, 4.52; Portugal, 4.55; and Denmark, 4.6.
The GMI ratings were from 1 to 10, with 10 being the highest rating. GMI rates companies semiannually on six broad categories of corporate governance: board accountability; financial disclosure and internal controls; executive compensation; shareholder rights; ownership makeup and takeover provisions; and corporate behavior and social responsibility.


We are pleased to announce the program for the 2019 Capitol Concerts during "Music In Our Schools Month®" (MIOSM). MIOSM is officially designated by NAfME to raise awareness of the importance of music education for all children, and to remind citizens that schools are where all children should have access to music.
These performances will be in the Rotunda of the State Capitol, Lincoln, and State Senators are especially invited to attend, as well as the public.
Applications for ensemble participation (20 minute concert) in the 2019 Capitol Concerts will be taken online through January 15, 2019. (APPLICATION DEADLINE HAS BEEN EXTENDED TO MONDAY, JANUARY 21!) The online application will consist of entering member and ensemble information, and uploading two audio selections as well as an ensemble photo, director bio, and director photo.
Ensemble audio-only audition files must be in one of the following file formats: .wma, .avi, .m4v, .mov, .mp4, .wmv. Note that file formats such as .mp3 can be converted to .mp4 format (audio-only). There are various ways to convert including using iTunes (see https://videoconverter.iskysoft.com/convert-audio/convert-mp3-to-mp4-itunes.html for sample instructions) and using free, on-line utilities like https://online-audio-converter.com/.
Director must be an NMEA member.
Only the ensemble that auditions (other than soloists or accompaniment chamber ensemble) may perform at Capitol Concerts.
Two good quality selections with a variety of musical styles must be uploaded to complete the application. Files may be labeled with the ensemble/school name, but the selections should NOT identify the ensemble.
A photo of the ensemble must be uploaded and the file labeled with the ensemble/school name.
All travel expenses are the responsibility of the school, not NMEA.
All equipment needs, with the exception of a piano, will be the responsibility of the school. Specific requests may be allowed after the selection process.
The Nebraska State Capitol and the Capitol complex are public buildings that are used daily for the purpose of government. It is understood that the behavior of students is the responsibility of the director and chaperones.
NMEA is not responsible for the legislative session going past 12 noon - no groups are allowed to perform while the Legislature is in session.
The selection of the ensembles shall be the responsibility of a committee selected by the NMEA Board. Notification of the selected ensembles will be made by January 31. Selection will be based on equity regarding instrumental/vocal, grade level, school size and geographic location. No more than two ensembles will perform each day.
NMEA Policy: Groups performing for the 2017 or 2018 NMEA Education Week are NOT eligible in 2019.


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Difference between revisions of "Gender spectrum"
TheAlmightyGuru (talk | contribs)
(→The words "female/male," "man/woman," and "feminine/masculine" are used interchangeably)
(→A person's sex should be determined when they're born, and never be allowed to be changed)
===A person's sex should be determined when they're born, and never be allowed to be changed===
Sex is usually declared on a birth certificate based on the appearance of the external primary sex organs of a newborn. The majority of the time, this ends up accurately matching a person's DNA and chromosomes. However, there are several biological conditions where either the sex organ isn't obviously one or the other, or doesn't match the person's DNA, chromosomes, or both. These various conditions are collectively called intersex. Here is an example of what could happen if a person is born with an XY chromosome set, but have a malformed SRY gene. In utero, they will grow a vulva. The obstetrician will mark their birth certificate as female, and the child will be raised as a girl. However, during adolescence, because they have a Y chromosome, they become awash with testosterone and develop male characteristics. They won't grow breasts or wide hips, but will instead grow facial hair and broad shoulders. They will become sexually attracted to women, and look, feel, and act like a man because, biologically, they are male. They would even show up as male on a chromosome test. Compare such a person to someone born as a man, but loses their penis in an accident. They are effectively identical, but only one has a birth certificate to match who they truly are.
Sex is usually declared on a birth certificate based on the appearance of the external primary sex organs of a newborn. The majority of the time, this ends up accurately matching a person's DNA and chromosomes. However, there are several biological conditions where either the sex organ isn't obviously one or the other, or doesn't match the person's DNA, chromosomes, or both. These various conditions are collectively called intersex.
As an example, a person could be born with an XY chromosome set, but have a malformed SRY gene. In utero, they will grow a vulva. The obstetrician, seeing the vulva, will mark their birth certificate as female, and the child will be raised as a girl. However, during adolescence, because they have a Y chromosome, they become awash with testosterone and develop male characteristics. They won't grow breasts or develop more fat around the hips and buttocks, but will instead grow facial hair and broad shoulders. They will develop a sexual attraction to women, and look, feel, and act like a man because, chromosomally, they are male and would show up as male on a chromosome test. Compare such a person to someone born as a man, but loses their penis in an accident. They are effectively identical, but only one has a birth certificate to match who they truly are.
===Gender should only describe a person's sex organs===
The biological complexities of gender.
Gender spectrum is a term used to describe the complexity of primary and secondary sexual characteristics in humans including their biology, behavior, identity, and role in their society. Although it's common to use binary terms like man/woman, female/male, feminine/masculine, or penis/vagina, none of these labels encompasses all of the variation seen in the world, so the term "gender" is used to describe them all.
2 Criticisms
2.1 The word "gender" traditionally refers only to male or female
2.2 The words "female/male," "man/woman," and "feminine/masculine" are used interchangeably
2.3 A person's sex should be determined when they're born, and never be allowed to be changed
2.4 Gender should only describe a person's sex organs
2.5 Gender should only describe a person's chromosomes
2.6 We need to know a person's gender to separate them in society
2.7 Children born with ambiguous genitals should be forced into a category
This is a collection of common terms relating to gender.
Assigned gender - A gender that is assigned to a person by society, usually during fetal development or at birth.
Cisgender / Transgender - A distinction based on whether a person's gender identity matches their assigned gender. Cisgender matches, transgender does not.
Female / Male - Typically a distinction based on a person's external genitalia regardless of their gender expression or identity.
Feminine / Masculine - A distinction of behaviors, characteristics, interests, etc. as they are applied to women or men within a specific culture.
Gender - The range of characteristics used to describe and differentiate a person's gender identity, gender expression, gender role, and sex.
Gender identity - The gender a person prefers to use to identify their gender.
Gender expression - Physical expressions that a society applies to gender. This can be sub-divided into behaviors, mannerisms, and appearance.
Gender role - The gender role a person generally fills in their society.
Genetics - The underlying chromosomal and genetic makeup of a person. Two chromosomes makeup the basic sexual differences in humans, X and Y, which can exist in about a dozen different combinations, although XX and XY are the two most common. In addition to chromosomes, there are several genes and hormones which play a strong role in the physical and mental formation of gender.
Intersex - A blanket term for anyone whose physical sex cannot be neatly described as male or female. This includes people with Klinefelter syndrome, Turner syndrome, Androgen insensitivity syndrome, and various other outcomes.
Man / Woman - An informal term typically used to distinguish people based on the role they fill in their society primarily influenced by their external sexual organs.
Primary sex characteristics - Refers to the biology that most obviously differentiates the sexes (e.g., penis/vagina, testes/ovaries, testosterone/estrogen, etc.).
Secondary sex characteristics - Refers to the biology which plays a minor role in differentiating between the sexes (facial hair, breasts, larynx size, shoulder width, hip width, etc.).
Sex - A category typically determined by a person's external sex organs. The two most common are male (described by a penis and testes) or female (described by a vulva, vagina, uterus, and ovaries), however, there are many other possibilities often included in a single group called intersex.
Sexual preference - The types of people a person is sexually attracted to. Although this doesn't either describe or prescribe a person's gender, people often include it because it is strongly influenced by those genes which affect a person's sexual organs.
Not everyone accepts that gender should be viewed as a spectrum. From my experience, this is either because of an unfamiliarity of the subject or a conservative political allegiance. The following are criticisms I have encountered and my counter argument for each.
The word "gender" traditionally refers only to male or female
Usage of the word "sex" on US government documents.
Traditionally, the word used to describe someone as male or female is "sex," not "gender." The diagram to the right shows official US government documents, both modern and historic, all of which use male or female in a category called "sex."
In the 1300s, the word "gender" was derived from Latin genus and used similarly to refer to a general category. For example, in the 1603 tragedy Othello, William Shakespeare used "gender" to refer to types of herbs. Early grammarians used "gender" to refer to various word forms including verb tense, noun animacy, voice, and, most important to this topic, whether a noun is masculine, feminine, or neuter. You might read about a language having nine "genders," but this doesn't necessarily mean they have a large spectrum of words for human sexuality. The Chechen language, for example, spells nouns differently when referring to feminine and masculine, but also inanimate objects, non-human animate objects, children, concepts, and so forth. They have six "genders" because they have six "categories."
It wasn't until around the 1960s that it became popular in academic circles to use the word "gender" to talk about human sex. Part of the reason for using the word "gender" over "sex" is because it more accurately represents what they study. You can't accurately describe a person's body, genetics, behavior, feeling, appearance, and societal role with only a binary category like "man/woman". As academics popularized the word, the general public began to adopt its usage, and the ambiguity it entails.
The words "female/male," "man/woman," and "feminine/masculine" are used interchangeably
In any language, the reason multiple words are used is because the speaker wants to distinguish between them in some way. These six words are indeed all synonymous, and are sometimes used interchangeably because human language is messy, but they typically have different uses:
"Female" and "male" are usually used in and official capacity to talk about external sex organs, or in a clinical capacity to talk about chromosomes.
The words "man" and "woman" are generally used in commonplace conversation, and, while they certainly imply which sex organs a person possesses, they also focus a lot on a person's role in their society. For example, the phrases "man of the house" and "women's work" both denote a role, but can be applied to males and females alike. Also, the words "man" and "woman" are predominately used to describe people but not animals, for example, "the goat is female," is said far more often than, "the goat is a woman." Although people will often say that an animal is a "boy" or "girl," they're doing so as a more socially acceptable way to talk about the animals' external genitalia.
"Feminine" and "masculine" do not refer to sex organs, but rather behaviors, and how they are more commonly associated with men or women in their society. Because of this, the level of feminine or masculine behavior changes per location and across time. For example, in ancient Egyptian cultures, eye-liner was viewed as masculine, but in modern Western cultures it is feminine. However, there are still exceptions where eye-liner is viewed as masculine, like in certain music cultures. Because "feminine" and "masculine" are based on an ever-changing complex society, they are intrinsically viewed as a spectrum; boxing is a more masculine sport than golf, but both activities are still viewed predominately as masculine, even though women also do both.
A person's sex should be determined when they're born, and never be allowed to be changed
Gender should only describe a person's sex organs
This is the primary system put in place for most cultures throughout history, and it works great for about 96% of the population, but it does have several problems. Which sex organs should we use to determine a person's gender? Just the primary, or the secondary as well? Just the external, or the internal as well? Is a person who has a hysterectomy still a woman even though the majority of her sex organs have been removed? If a person born with a penis and scrotum has it converted into a vagina and labia are they now a woman since they have more female sex organs than male sex organs? The typical response to these edge-cases is to move the argument back to chromosomes and genetics, but such an argument has its own problems.
Gender should only describe a person's chromosomes
There are no biological metrics that always match a person's genetics, chromosomes, and sexual organs. For example, a person can be born with XX chromosomes, but have an SRY gene, which causes them to grow a penis and testes that often don't function. Is this person male or female?
Until just the past couple decades, when scientists learned how to measure chromosomes and genes, such a person could live their entire life as a man, with everyone in their society thinking they're a man, but, according to this criticism, they would be the "wrong" gender.
Most people are born with sex organs typical of their chromosomes, genes, and hormones, but biologists estimate that around 4% of the world's population have sex organs that are atypical of the rest of their biology, which comes to some several million people.
We need to know a person's gender to separate them in society
Rarely is this criticism stated in such a clear way (it usually includes bathrooms and insults), but this is a valid criticism. Most Western cultures segregate men and women when it comes to being nude (bathrooms, locker room, changing rooms, etc.) and when it comes to athletics, and many Middle Eastern cultures go further segregating them in additional aspects of society. If we want to maintain such societal norms, an agreed upon demarcation must be set.
Trans men.
The four people to the right were assigned a female sex at birth and raised female by their culture, but underwent surgery and hormone therapy to alter their biology. Now, unless you see them nude, they are indistinguishable from cis-gender men. Personally, I would find it more unusual to see them in a woman's locker room. However, their transition was a long process and it raises some important questions. At which point during their transition should they be excluded from the women's locker room and allowed into the men's? If they wanted to take part in professional sports, at what point should they be excluded from a women's competition and allowed in the men's? The same questions could be asked for men transitioning to women, or for people who maintain an ambiguous gender.
This is not a new problem because ambiguous gender has existed all throughout history; every culture has come up with different ways of accepting it, ignoring it, or fighting it. For example, the International Olympic Committee has rules set in place for how a transgender person can compete. And, while there are occasional instances where a person's gender really does need to be known, the majority of the time in society it doesn't matter. You've probably encountered several transgender people in your life and never even knew it.
Children born with ambiguous genitals should be forced into a category
It is a fact that people are sometimes born with ambiguous genitals, it is also a fact that biologists have advanced enough to perform procedures to move a person closer to the far ends of the gender spectrum. This raises the ethical question: when is it correct to perform such procedures?
If a child is born with generally typical biology, but with slightly low hormone levels, should we give them artificial hormones to push them further away from the middle of the spectrum? My initial reaction is to say yes, because I feel it will increase their quality of life, especially as they reach sexual maturity. However, as this hypothetical child gets closer to the middle of the gender spectrum, I become more hesitant. History has many cases of parents trying to push ambiguous children toward one end of the spectrum with disastrous results. Many children with ambiguous gender who are raised as typical boys or girls feel like they're in the wrong body, become severely depressed, and ultimately kill themselves. An important question to ask is, if they grew up in a society that acknowledged their unique situation, didn't try to force them into a binary category, and treated them with respect and dignity, would they still have killed themselves?
youtube.com/watch?v=stUl_OapUso - The way we think about biological sex is wrong - Emily Quinn.
en.wikipedia.org/wiki/Gender - Wikipedia - Gender.
en.wikipedia.org/wiki/Gender_expression - Wikipedia - Gender expression.
en.wikipedia.org/wiki/Gender_identity - Wikipedia - Gender identity.
en.wikipedia.org/wiki/Gender_role - Wikipedia - Gender role.
en.wikipedia.org/wiki/Sex - Wikipedia - Sex.
en.wikipedia.org/wiki/Sex_and_gender_distinction - Wikipedia - Sex/gender distinction.
Retrieved from "http://thealmightyguru.com/Wiki/index.php?title=Gender_spectrum&oldid=22256"


An FCC ID is the product ID assigned by the FCC to identify wireless products in the market. The FCC chooses 3 or 5 character "Grantee" codes to identify the business that created the product. For example, the grantee code for FCC ID: 2AP4G-FS-EH-02 is 2AP4GCapitan Guide 10 Optiplex 790 El 755 780 x Dell 11 760 990 5qFgA. The remaining characters of the FCC ID, -FS-EH-02, are often associated with the product model, but they can be random. These letters are chosen by the applicant. In addition to the application, the FCC also publishes internal images, external images, user manuals, and test results for wireless devices. They can be under the "exhibits" tab below.
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What exactly is a "Transfer Impact Assessment" (TIA), and where the heck did it come from?
By David A. Zetoony on March 30, 2022
Posted in Data collection, Data Privacy Law, EEA, European Union, GDPR
The term "Transfer Impact Assessment" or "TIA" is relatively new to the world of data privacy. Indeed, according to one widely used legal database the term was not referenced within any academic journals or secondary sources until 2021.[1] The term has come to refer to a written analysis, conducted by a controller or a processor, of the impact that a transfer of personal data to a country outside of the EEA may have on the privacy afforded to the transferred data. TIAs focus specifically, although often not exclusively, on whether the laws of the country to which the data is being imported would permit government agencies access to the personal data.
The impetus to conduct a TIA comes from three legal authorities.
First, in the European Court of Justice's Schrems II decision the ECJ stated that even when an organization uses a contractual mechanism provided for under the GDPR it is "above all, for that controller or processor to verify, on a case-by-case basis and, where appropriate, in collaboration with the recipient of the data, whether the law of the third country of destination ensures adequate protection, under EU law, of personal data transferred pursuant to standard data protection clauses, by providing, where necessary, additional safeguard to those offered by those clauses."[2] While the ECJ decision did not mandate that the "verif[ication]" be documented and in writing, the concept of a written assessment to analyze the impacts of a transfer (i.e., a transfer impact assessment) can be used by parties to demonstrate that such verification occurred.
Second, approximately a year after the Schrems II decision, the European Data Protection Board (EDPB) finalized its recommendations on measures to supplement data transfer tools.[3] That document recommended that before transferring personal data outside of the EEA to a country that lacked an adequacy decision from the European Commission, a data exporter should "first assess, where appropriate in collaboration with the importer" whether there was "anything in the law and/or practices in force in the third country that may impinge on the effectiveness of the appropriate safeguards of the Article 46 GDPR transfer tool you are relying on, in the context of your specific transfer."[4] The EDPB further indicated that it considered the following to be necessary components of the assessment:
An analysis of the legislation of the data importer's country.
Whether public authorities of the third country may seek access to the data with or without the data importer's knowledge either via legislation, practice, or reported precedent.
Whether public authorities of the third country may be able to access the data through the telecommunication providers or communication channels in light of legislation, legal powers, technical, financial, and human resources at their disposal and of reported precedent.
The EDPB stated that in its view companies should "document [the assessment] thoroughly."[5] It also noted that the assessment might be requested by "competent supervisory and/or judicial authorities."[6]
Third, in June of 2021, the European Commission approved new standard contractual clauses which contained a requirement, within Clause 14, that for all transfers of personal information (regardless of whether they originate from, or are received by, a controller or a processor) the "Parties" must warrant that they have "no reason to believe that the laws and practices in the third country of destination applicable to the processing of the personal data by the data importer . . . prevent the data importer from fulfilling its obligations under these Clauses."[7] When providing such warranty, the Parties represent that they have taken specific factors into consideration (e.g., circumstances of the transfer, length of the processing chain, law and practices of the third country of destination). The data importer specifically warrants that it has "made its best efforts to provide the data exporter with the relevant information" to complete the assessment,[8] and the Parties jointly agree to "document the assessment . . . and make it available to the competent supervisory authority on request."[9]
From these three authorities the Transfer Impact Assessment emerged as a term-of-art to describe the process by which a data exporter and a data importer analyze the impact upon privacy of transmitting personal information from the EEA to a country outside of the EEA that has not been deemed as adequate by the European Commission.
[1] Search of secondary sources conducted on Lexis.
[2] Schrems II at para. 134.
[3] EDPB, Recommendations 01/2020 on measure that supplement transfer tools to ensure compliance with the EU level of protection of personal data (Version 2.0) 18 June 2021.
[4] EDPB, Recommendations 01/2020 on measure that supplement transfer tools to ensure compliance with the EU level of protection of personal data (Version 2.0) at para. 30, 18 June 2021.
[5] EDPB, Recommendations 01/2020 on measure that supplement transfer tools to ensure compliance with the EU level of protection of personal data (Version 2.0) at para. 47-48, 18 June 2021.
[7] New Standard Contractual Clauses (all Modules) Clause 14(a).
[8] New Standard Contractual Clauses (all Modules) Clause 14(c).
[9] New Standard Contractual Clauses (all Modules) Clause 14(d).
Tags: data transfer, EDPB, European Union, GDPR, Transfer Impact Assessment
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Housing Hope serves families with children at 113 units throughout Snohomish County, with some units targeted to homeless families with children.
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