Friday, January 3, 2020
Theories Of Motivation For Discussion Purposes - 938 Words
Principles of Management assignment ââ¬â BMG119 Q. Reflect on a situation where someone in a position of authority motivated you and compare this with a situation where an authority figure demotivated you. Use early and contemporary theories of motivation for discussion purposes. Introduction The term motivation refers to two different ideas. Motivation is an internal state that leads to the fulfilment of objectives. Personal motivation affects the direction, depth, and persistence of effort. From a managerââ¬â¢s point of view, motivation is the process of getting people to fulfil objectives. Both concepts have an important meaning in common. Motivation is the expenditure of effort to accomplish results. The effort results from a force thatâ⬠¦show more contentâ⬠¦Maslow has set up a hierarchy of five levels of basic needs. After these needs are satisfied, higher levels of needs are present. These include needs for understanding, appreciation and purely spiritual needs. In the hierarchy of the five basic needs, the person does not feel the second need until the demands of the first have been fulfilled or the third until the second has been fulfilled and so on. Maslow s basic needs are as follows: physiological needs, needs for safety, needs for love, affection an d belongingness, needs for esteem and needs for self-actualization (Simmons et al, 1987). As you move up the hierarchy, the needs become more difficult to fulfill. Some physiological needs could be satisfied with pizza and a drink, whereas it might take becoming rich and famous to achieve the self-actualization need (DuBrin, 2009 p. 376). DuBrin (2009, p. 376) describes physiological needs as basic requirements such as nutrition, water, shelter, room temperature, rest and sleep. Most office jobs allow us to achieve physiological needs. He then goes on to describe safety needs as the need to be safe from both physical and emotional danger. Many workers who have dangerous jobs would be motivated by the thought of obtaining safety. Any stressful job can discourage the need for emotional safety. Social needs are described as needs for love and belonging with people. Managers can help contribute to the satisfaction of these needs by encouraging team work and as well as
Wednesday, December 25, 2019
Introduction And Literature Review The Decline Of...
1. Introduction Literature review The early 2000s recession was a drastic decline in economic conditions, which mainly occurred in the developed countries. From 2001, the Federal Reserve initiated a move to quell the stock market, caused successive inflation in interest rate, thus ââ¬Å"plunging the country intoâ⬠the worldwide economic recession (Ruddy, 2006). The annual GDP growth rate dropped below 1% along with the significant downturn in U.S. housing and the stock market. From 2002, the economy started to recover from the recession: the GDP growth rate slightly increased every month, the monthly house price index increased and the SP index increased with an approximate one year lag. The year 2002 and 2003 are the ââ¬Å"golden ageâ⬠of recovery. The annual GDP growth rate increased to 2%-3% and the housing price index increases significantly with a slight increase in stock prices in 2003. Interestingly, although the GDP growth rate and the house price index started to increase in 2002, the stock marke t remained in recession until the end of the year. Consumer Confidence is an economic indicator, which government should take specific actions to improve to accelerate the process of economic recovery. Peopleââ¬â¢s confidence in the economy or their personal financial situation will significantly influence their purchasing decisions. A booming economy is likely to generate a belief that current financial investments will gain valuable profits in the future; a strong trend inShow MoreRelatedBrics, India, China And South Africa1451 Words à |à 6 PagesI. Introduction The acronym of ââ¬Å"BRICSâ⬠refers to a group of five emerging economies - Brazil, Russia, India, China and South Africa which represent nearly 30% of the earthââ¬â¢s surface and 40% of worldââ¬â¢s population . BRIC acronym was initially introduced by Chief Economist of Goldman Sachs in his report ââ¬ËBuilding Better Global Economic BRICsââ¬â¢ (2001). In 2010 South Africa was added to this group of countries because of its increasing economy. Goldman Sachs in its long term outlook in 2009 forecastedRead MoreDetermining The Tax System Should Be Structured1748 Words à |à 7 PagesIntroduction. Arguably, the purpose of the tax system is to generate adequate funds to finance the smooth running of an economy, most especially in terms of redistribution of income to bridge the gap between the rich and poor. Designing and adopting a tax system that is efficient and fair is of great importance to the government and policy makers of any nation. According to Mankiw et al (2009) designing a system of taxation which is optimal has been a long standing issue which has been of interestRead MoreFactors Leading For Shortage Of Primary Care Physicians1533 Words à |à 7 Pagesphysicians A) Introduction: Shortage of primary care physicians â⬠¢ An overview of primary care. â⬠¢ A brief description of primary care physicians and their shortage. â⬠¢ Statistical and numerical analysis. â⬠¢ Research Question ââ¬â What are the factors that created the shortage of primary care physicians? â⬠¢ Importance ââ¬â Better preventative care to the people â⬠¢ Conclusion B) History of primary care and primary care physicians C) Ethical issues in shortage of primary care gap D) Economic issues in primaryRead MoreThe Federal Open Market Committee1571 Words à |à 7 PagesIntroduction What will happen if the Federal Open Market Committee brings back up the interest rates that have been down? Since the interest rates have been down, great things for businesses and employment have been happening. If interest rates go back up, corporate finance is going to be challenged. About the FOMC The Federal Open Market Committee (FOMC) is the monetary policymaking body of the Federal Reserve System. The Federal Open Market Committee is composed of 12 members: five of the 12Read MoreImpact Of Foreign Direct Investment On Horizontal Export Diversification999 Words à |à 4 PagesIntroduction This paper is an attempt to summarize The Impact of Foreign Direct Investment on Horizontal Export Diversification: Empirical Evidence Published in 2013 by Bedassa Tadesse and Elias K. Shukralla. In this article by Tadesse and Shukralla (2013) they postulate that a countryââ¬â¢s willingness to trade under suitable conditions can lead to a countryââ¬â¢s growth but it must have the proper structural transformation because relying on exporting has many weaknesses. Tadesse and Shukralla (2013) foundRead MoreHow Companies Are Managing The Foreign Exchange Risk Through The Use Currency Options1383 Words à |à 6 Pagesderivatives basically for the purpose of hedging. 2. Introduction The main body of this study is to elucidate how currency options are used by companies or organisations to support their foreign currency exchange risk. The value of a currency is said to decline, or depreciate, when there is an increase in the domestic price of the foreign currency. The value can also increase, or appreciate, which refers to a decline in the domestic price of the foreign currency (Garcà a Muà ±oz et.alRead MoreElder Self Neglect And Social Justice1668 Words à |à 7 Pages Elder Self Neglect and Social Justice Nicole Monson Submitted to Instructor Terry Lee, MSN, RN, BC, in partial fulfillment of NR410 Introduction to the Profession of Nursing Regis University January 29, 2017 Introduction Self-neglect in the elderly is an important public health issue. It occurs more frequently than any other form of abuse or neglect and is expected to become even more prevalent as baby boomers retire and government appointed resources for the elderly decreaseRead MoreDemographic Analysis Of China And India Essay1611 Words à |à 7 Pagesstabilized, population age structure is optimal and economic growth of the country is accelerated. Introduction: China and India, being the two most populous countries in the world, have faced some major demographic transitions over a period of time which have not only changed their demographic profile but have, directly or indirectly, contributed significantly in making them emerging powerful nations by favourably affecting their economic growth. Demographic transition relates to inversingRead MoreThe Current Recessions Impact On The Residential Mortgage Market1514 Words à |à 7 Pagesdegree of BSc (Hons) in Planning and Development Nottingham Trent University, 2015 CONTENTS PAGE 1.0 WORKING TITLE 2.0 INTRODUCTION 3.0 RESEARCH GOALS 4.0 LITERATURE REVIEW 5.0 METHODOLOGY 6.0 DATA 7.0 LIMITATIONS 8.0 SUMMARY 1. WORKING TITLE 1.1 Analysis of the current recessions impact on the residential mortgage market in the United Kingdom. 2. AIM 2.1 The overridingRead MoreDietary Intake Of Milk And Milk Products1657 Words à |à 7 PagesDoes dietary intake of milk and milk products stave off cognitive decline and dementia in older adults? Thesis: It is predicted that regular dietary intake of milk and/or milk products can reduce the effects of cognitive decline and dementia and/or improve cognition in older adults compared with irregular or nonexistent milk/milk product intake. Introduction: a. Cognitive decline in older adults, and its impact i. Cognitive decline, particularly dementia, remains among the most frightening and baffling
Tuesday, December 17, 2019
The Epic of Gilgamesh Compared - 883 Words
(1) The black demon saw a beautiful woman and out of all the nobel women. He picked the one that was about the be married. He kidnapped her on her wedding night. It shows that the black demon does things impulsively. He does not care of the consequences. It shows that since he is a demon. He does not fear the consequences of men. When he saw her he could not longer live without her. When he kidnap her. He locked her in box showing that he does not trust the women he kidnap with other men. It also means he wants to keep her pure. She was kidnap on her wedding night so she did not have sex yet so the demon believed she was pure. The untainted virgin that has not been violated by men was his and his only. When he traveled he took her out of the box and wanted to sleep beside her. It shows when he his comfortable. He would sleep better beside her. The women was the demons most prized possession. It is like comparing the women to a boys secret toy. When a boy is around someone he would hi de his secret toy from everyone. When the boy is alone he would take it and worship it. This meaning is similar to Metamorphoses when Apollo wanted Daphne. Even though she refused him. He impulsively try to rape her. She was turned into a tree, but he still tried to rape the tree. Another text with the similar meaning is in the Epic of Gilgamesh. Any women Gilgamesh desired he would take married or not. Since he was part god and king. He did not care of consequence like the demon. (3) TheShow MoreRelatedThe Epic Of Gilgamesh Essay Essay982 Words à |à 4 PagesThe Epic of Gilgamesh is an epic poem from four thousand years ago, from ancient Mesopotamia. It was written on clay tablets, and even if some part of sentences were not able to be recovered, the tale is understable. It is the oldest Epic found, and still one of the most famous too. While the stories are made of different Gods, cows talking, King with perfect strength, giant monsters, it seems hard to find similarities between the Epic and the 21st century. Yet by reading closely the passage fromRead MoreAnalysis Of The Epic Of Gilgamesh 1119 Words à |à 5 PagesTranslation Comparison Gilgamesh The Epic of Gilgamesh has been read and reviewed/ critiqued by numerous authors. I took the articlesââ¬â¢ ââ¬ËAngiology in the Epic of Gilgameshââ¬â¢ by Th. Jacobson, and compared it to Benjamin Fosters ââ¬ËA New edition of the Epic of Gilgameshââ¬â¢ These two articles both critique the writings of The Epic of Gilgamesh but in different ways. Fosterââ¬â¢s article is a critique on a critique that has been written about The Epic of Gilgamesh, where as Jacobson critiques the epic itself, so we areRead MoreLeadership And The Tao Of The Epic Of Gilgamesh1665 Words à |à 7 PagesÃÅ¡ta-napà shti is the greatest example of Leadership and the Tao in the Epic of Gilgà ¡mesh. This essay will demonstrate what good leadership is versus bad. This essay will compare the leadership styles of ÃÅ¡ta-napà shti who saved humanity from the great flood, Gilgà ¡mesh, king of the city of ÃÅ¡ruk. This essay will also define leadership, the way of the Tao. Lastly this Essay w ill show how ÃÅ¡ta-napà shti s leadership compared to other leaders in the epic and summarize all the key points of the Essay. ââ¬Å"The Immortalâ⬠Read MoreSimilarities Between Gilgamesh And Noah818 Words à |à 4 Pagesis the Enuma Elish compared to the creation story, the Laws of Hammurapi compared to the last four books of the Pentateuch, and the Confusion of Tongues compared to the Tower of Babel. However, I will focus on the Epic of Gilgamesh, comparing and contrasting it to the Biblical narrative of Noah. While both the Epic of Gilgamesh and the Biblical narrative of Noah explore a global flood, there are key differences in their use of gods and the specific details of the flood. Gilgamesh and the BiblicalRead MoreEpic Of Gilgamesh Myths And Dreams931 Words à |à 4 PagesGilgamesh myths and dreams In World Literature Gilgamesh is considered to be a masterpiece. After, doing my research I noticed it had to be one of the oldest epics written, but it appears to be more of a myth or dream. The history of this myth draws concern about culture and religion in Babylonian. The perspective I came to understand and focus was myths and dreams. The aspects involved the inner and outer struggles of problems that are essential to this time period. When I look at the science thatRead MoreRoles Of Gilegosh And The Power Of Women In Gilgamesh1440 Words à |à 6 Pagesthat the power of women is very potent. The women of Gilgamesh are goddesses, priestesses and a variety of other roles, each with their own set of skills, guide Gilgamesh throughout the epic. Despite the perception of some scholars that the women of Gilgamesh appear inferior, the women have diverse and influential roles throughout the story, challenging the traditional conception of womenââ¬â¢s lesser influence and power. The power of women in Gilgamesh is evident in the significant actions of Ninsun, IshtarRead MoreA Long Narrative Poem That Is About Heroic Deeds And A1631 Words à |à 7 Pagesculture and person who wrote it is an epic poem. A great deal of writers use epic poems to tell the tales and quest of heroes. It played a crucial part in the Epic of Gilgamesh from Mesopotamia because it recorded the epic deeds of heroes and their culture. The epic of Gilgamesh meets the criteria of an epic poem because the plot centers on the hero of unbelievable stature, it has a wild setting, and it in involves supernatural and godly forces. The epic poem of Gilgamesh plot centers on the hero of UnbelievableRead MoreThe Epic of Gilgamesh in Comparison to the Enuma Elish Essays769 Words à |à 4 PagesThe epic of Gilgamesh makes reference to the Enuma Elish, because both stories include gods and heroes. With expressing all details in a clear and obvious way, leaving no doubt as to the true intended meaning one can easily identify an explicit view in the Epic of Gilgamesh, when the main character, Gilagamesh tries to defeat a giant, similar to how Marduk tried to defeat Tiamat in the Enuma Elish. Both wanted to show that they have power, but more so Gilgamesh wanted show that he deserves to beRead MoreThe Epic Of Gilgamesh And Odysseus1497 Words à |à 6 Pagescharacter Gilgamesh from The Epic of Gilgamesh and Odysseus from The Odyssey by Homer can be compared by their similar journeys and differing heroic qualities. PURPOSE STATEMENT Through careful research and reasoning, Odysseus and Gilgamesh can be seen as both similar and differing characters because of their choices and changes throughout their journeys. INTRODUCTION Gilgamesh, the famous hero of The Epic of Gilgamesh and Odysseus from The Odyssey are found to be similar. Some say that The Epic of GilgameshRead MoreEssay about Comparing The Epic of Gilgamesh with The Odyssey1262 Words à |à 6 Pages The Epic of Gilgamesh and The Odyssey both are held in high respect by literature analysts and historians alike for the characterization of the hero and his companion, the imagery brought to mind when one of them is read, and the impressive length in relation to the time period it was written in. The similarities that these two epics share do not end with only those three; in fact, the comparability of these works extend to even the information on the author and the archetypes used. However, The
Monday, December 9, 2019
Regulations of Conceptual Framework
Question: Discuss about the Regulations of Conceptual Framework. Answer: Introduction The following report aims to present the evaluation and analysis of annual reports of the two organizations registered in Australia. To present the analysis of conceptual framework and AASB standard based on the recent years annual report two companies Volkswagen and 7- Eleven have been selected. The report covers the discussion on compliance of accounting conceptual framework, prudence level of reporting financial information and necessary disclosures to understand the true and fair view of the financial report. The study also highlights the prudence level by considering the disparity in Corporate Reporting for the selected companies. Identification of relevant accounting disclosures in the financial report have been chalked out by comparing and contrasting for the selected organization. Accordingly, necessary principles of conceptual framework and regulations of Australian Accounting Standards Board (AASB) have been considered to critically analyze the annual reports. Background of the companies Volkswagen is a public company founded in the year 1937 by German Labor Front that is a public company and based in the automotive industry. The company serves its business activities across the globe for automobile products whose key person is Matthias Muller, CEO of the company (Volkswagen 2017). During the current year, the production output of the organization was 10.17 million units while total revenue amounted to $244.98 billion and profitability amounted to $13.39 billion, being the largest automaker group across the world. It has been observed that the company has total assets valued at $424.98 billion with the employed number of employees of around 610,000 (Volkswagen 2017). On the contrary, 7- Eleven based on retailing industry serves several parts of the world as an international chain of convenience stores. At present the company serves and operates in 18 countries having around 56, 600 stores while the company was founded in the year 1927 with its first outlet named Totem Stores (7-eleven.com 2017). The organization conducts the business in trading several products including soft drinks, beverage and other food products having total number of employees around 45,000 as per the current records. As per the current records, net profit of the company reflected equivalent amount of $12.89 million while total revenue during the recent year equivalent amount to $13.22 million (7-eleven.com 2017). Compliance of conceptual framework and AASB standard requirements Conceptual framework is an analytical model involving various variations and regulations to recognize and represent organizational financial information. In case the companies are registered in Australia, the management is required to follow the conceptual framework as per the regulations of AASB to determine the use of financial report in terms of nature, time and extent of financial information (Soltani and Maupetit 2015, pp.259-284). The conceptual framework principle requires the organizations to prepare financial statements based on the prudence and accrual basis for recording incomes and expenditures. It is important to recognize assets and liabilities as per conceptual framework to collect relevant information to obtain true and fair view of the organizational performance and financial position (Iliev et al. 2015, pp.2167-2202). In view of Volkswagens annual report, it has been analyzed that the company complied the requirements on accrual and going concern basis to prepare the financial statements that reflects the increase in earnings. It has been evaluated that the organization reported its sales revenue according to the business group before and after tax resulting in net profit available to the investors. Additionally, the company recorded the revenue income as per the prudence and accrual basis as well as based on the consolidated accounting standards reflecting $224 billion (Volkswagen 2017). Similarly, expenses of the company including other financial charges have been recognized in the income statements as per the payments while outstanding dues have been recognized in the statement of financial position (Volkswagen 2017). For example, financial charges paid have been recognized in the income statement whereas financial and other liabilities have been recorded in the financial position statement as current liabilities (refer appendix 1 and 2). As the key characteristics of the conceptual framework is providing relevance, reliable and prudent understanding on the financial performance on the companys business function, Volkswagen followed such principles. 7- Eleven organization presented all the relevant information and disclosures for the benefit of the stakeholders to provide them useful information along with the reliable and material financial information (7-eleven.com 2017). The organization also followed the principle of prudence while recognizing incomes and expenses as the incomes are not overstated or expenses are not understated to avoid the reflection of unrealistic profitability (refer appendix 3). Apart from that, Volkswagen and 7- Eleven recognized the financial information of the subsidiary companies by translating the foreign exchange transactions into local currency for presenting better understanding to the users (7-eleven.com 2017). It has been observed that the company presented relevant disclosures on m aterial future events as per the estimates along with the segment reporting as per AASB that represents compliance of accounting conceptual framework (refer appendix 4). Prudence level addressing the disparity in Corporate Reporting As mentioned above, prudence level under conceptual framework requires the organization to prepare and present the financial estimates with the reasonable estimates for incomes, expenses, profits and losses (Bushee, Carter and Gerakos 2013, pp.123-149). Besides, corporate reporting requires the organization for recognizing and disclosure of relevant financial information in terms of integrated reporting, corporate governance, financial reporting and corporate responsibility statement. It is essential for the organizational management to record the financial information to reflect transparent and accountable results for the benefit of users following the requirements of GAAP and International Accounting Standards (Barth 2015, pp.499-510). In order to present the corporate governance report, company is required to consider directors contribution, managements effective performance on the business activities and confirmation on compliance of necessary regulations. The corporate governance report discloses the relationship strength with the customers, community and stakeholders of the company (Zhang and Andrew 2014, pp.17-26). Consequently, Volkswagens corporate governance statement presents the number of shareholding information, group management report stating key figures of the companys share, compliance of corporate ethics, confirmation and statement of co-operation of the management board and supervisory board (refer appendix 5). Similarly, corporate governance statement of 7- Eleven presents the board charter, code of ethics followed, compliance of regulations to maintain sustainability, responsibilities and performance of the board and remuneration committee along with the details of composition. The statement of t he organization also represents principles on reinforcing independence, commitment on fostering including details and responsibilities of key personnel and board members of the company (Wang 2014, pp.955-992). 7- Eleven disclosed managing risks, financial reporting integrity and other relevant disclosures stating the responsibility of the organizational board to present the financial results in true and fair view (7-eleven.com 2017). Further, framework on internal control for planning and monitoring on the necessary financial budget, business strategies, safeguarding of assets that were insured against the probable loss from natural calamities, theft or any other substantial loss has been disclosed (refer appendix 6). Moreover, conceptual framework compliance is required to be revised in each reporting year to present the provisional expenses or losses. The statement is required to be prepared stating the consideration of standard rates and limits in recognizing the value of provision on the basis of organizations income benchmark to reduce the corporate reporting disparity (Albu, Albu and Alexander 2013, pp.61-90). In view of the annual report of Volkswagen, reported provisions have been estimated for the benefit of employees, insurance and restricting based on the annual leave and long service leave for 12 months along with the standard discounting rates. Moreover, financial report of 7- Eleven states the estimation of provisions has been done on the basis of service amounts of the employees in terms of cost rate and reporting date (7-eleven.com 2017). On the other hand, lease provisions have been recognized on the basis of future inflation, investment return and administration claim (refer appe ndix 7 and 8). Identification of differences in disclosures of the corporation It has been analyzed that the recognition and presentation of financial information of both the companies i.e. Volkswagen and 7- Eleven are in compliance with the conceptual framework and AASB standards. However, certain distinctions have been identified in the financial report of both the companies with respect to reporting the incomes, expenses, assets and liabilities along with the relevant disclosures. The financial report of Volkswagen provides statement on business risk whereas 7- Eleven has not presented such report in its recent annual report. In addition, financial report of Volkswagen Company, statement of shares and bonds, business operation results and statement of financial position valuing net assets has been presented in details (7-eleven.com 2017). On the contrary, 7- Eleven presents detailed statement on corporate and business structure, financial summary of the business group along with the list of properties and compliance information. The financial report of Volks wagen provides information and understanding on the capital management plans and rollout space. Similarly, the company used the estimates and judgments to value incomes, expenses, liabilities and assets based on the historical records and current economy conditions. However, 7- Eleven measured and recognized financial information based on the future events estimates and judgments to value inventories, fixed assets, provisions and other liabilities (7-eleven.com 2017). It has been identified that Volkswagen presented the annual report by disclosing capital management, funding activities for repayments and borrowing proceeds along with the details on acquisition or discontinued operations (Volkswagen 2017). On the contrary, such information is not present in the financial report of 7- Eleven to provide clear understanding on the companys ability to manage funds and resources required to maximize the business profitability and sustainability. Further, disclosure of segmentation reporti ng of the organizations is different which is based on the operating and geographical segment for Volkswagen whereas 7- Eleven presented financial result based on different store locations (Volkswagen 2017). For presenting the value of dividend, Volkswagen reported financial charges in the income statement based on the franked credit while 7- Eleven reported the same on the basis of interim and final dividend. Recommendation Considering the evaluation and critical analysis on recognition and presentation of financial report of the selected companies Volkswagen and 7- eleven registered in Australia, it is recommended that the management should provide complete and appropriate disclosures. it has been noted that the organizations have complied the regulations of AASB standards and conceptual framework but the companies are suggested to follow reporting format as per the benchmark provided by the Board of Accounting. Certain financial information and business information material to the performance of the company has been presented by Volkswagen but missing in the annual report of 7- Eleven. Hence, management of 7- Eleven is recommended to provide clear and separate information on material business risk, capital management plans, strategic plan and information on borrowing funds. In addition, Volkswagen presented the estimates and judgments based on historical records that may not disclose fair and accurate valuation with respect to inflation or other economic changes. Hence, the company is suggested to consider the estimates based on future events to determine the value of necessary assets and liabilities and provisions. Conclusion In view of the above discussion on compliance of conceptual framework and AASB regulations for presenting the annual report of the companies, it is concluded that both the companies duly complied the requirements. Volkswagen and 7- Eleven represented the financial report mentioning the relevant disclosures and followed appropriate methods to value inventories, fixed assets and other liabilities. It has been noted that both the companies prepared and presented corporate governance and corporate social responsibility statement to ensure the responsibilities and performance of the management and key personnel towards the benefit of stakeholders and community. The companies recognized the financial information stating true and fair view along with the compliance of conceptual framework principles to ensure the going concern and prudence level of the business activities. Even though there are certain differences in presenting and recognizing financial information in the annual report of t he companies, it has been analyzed that there was no material misstatements or non- compliance of GAAP or AASB principles. Moreover, certain changes in the presentation and disclosure of financial information would provide better and clear understanding on organizational performance to the users. Reference List: 7-eleven.com. 2017. [online] Available at: https://www.7-eleven.com [Accessed 4 Jan. 2017]. Albu, C.N., Albu, N. and Alexander, D., 2013. The true and fair view concept in Romania: a case study of concept transferability.Research in Accounting in Emerging Economies,13, pp.61-90. Barth, M.E., 2015. Financial Accounting Research, Practice, and Financial Accountability.Abacus,51(4), pp.499-510. Bauer, K., 2014. Fixed assets valuation in the condition of bankruptcy risk: The role of estimates.Journal of modern accounting and auditing,10(6). Bntrix, A.S., Lane, P.R. and Shambaugh, J.C., 2015. International currency exposures, valuation effects and the global financial crisis.Journal of International Economics,96, pp.S98-S109. Bushee, B.J., Carter, M.E. and Gerakos, J., 2013. Institutional investor preferences for corporate governance mechanisms.Journal of Management Accounting Research,26(2), pp.123-149. Haller, A. and Wehrfritz, M., 2013. The impact of national GAAP and accounting traditions on IFRS policy selection: evidence from Germany and the UK.Journal of International Accounting, Auditing and Taxation,22(1), pp.39-56. Hanson, S.G., Shleifer, A., Stein, J.C. and Vishny, R.W., 2015. Banks as patient fixed-income investors.Journal of Financial economics,117(3), pp.449-469. Haupt, M. and Ismer, R., 2013. The EU Emissions Trading System under IFRSTowards a True and Fair View.Accounting in Europe,10(1), pp.71-97. Iliev, P., Lins, K.V., Miller, D.P. and Roth, L., 2015. Shareholder voting and corporate governance around the world.Review of Financial Studies,28(8), pp.2167-2202. Jones, J.S., Lee, W.Y. and Yeager, T.J., 2013. Valuation and systemic risk consequences of bank opacity.Journal of Banking Finance,37(3), pp.693-706. O'Dwyer, B. and Unerman, J., 2016. Fostering rigour in accounting for social sustainability.Accounting, Organizations and Society,49, pp.32-40. Soltani, B. and Maupetit, C., 2015. Importance of core values of ethics, integrity and accountability in the European corporate governance codes.Journal of Management Governance,19(2), pp.259-284. Volkswagen. 2017. Find the perfect VW with the Find a Match tool.. [online] Available at: https://www.vw.com/ [Accessed 3 Jan. 2017]. Wang, C., 2014. Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer.Journal of Accounting Research,52(4), pp.955-992. Zhang, Y. and Andrew, J., 2014. Financialisation and the conceptual framework.Critical perspectives on accounting,25(1), pp.17-26.
Monday, December 2, 2019
Student Protest Essays - Protest Songs In The United States
Student Protest For years it has been a hot topic. What can students do and what can they not do? What is considered going to far? For many this is a question that has no true and legal answer. To many students, that is. In fact I happen to be one of the many. Now it would be wrong for me to write this paper and not put in my ?two sense?. In my opinion this student protest bullshit has no limit. Students should not be restricted to what they can and cannot do. They like everyone else are American citizens and should not have their rights as American citizens stripped from them when they enter a building teaching them all about the rights they possess. To me that is the very hypocritical. To teach one thing, and practice another! I mean come on doesn't that come a cross as more than a tad bit wrong. There are a number of court cases that cover the matter of student protest. Like always though I choose not to follow the norm, if you will. I would much rather take you on a trip through my mind and my opinions. As for student protest I am all for it. I would take it to the highest degree if it has to go that far. I see school as a place to come and socialize. The stuff that is taught is all boring to me. It always seems as if I already know what is going to be said. So what is the point? To go and get a diploma that in all actuality is nothing but a piece of paper that could easily be made by me. Perhaps that is why I get myself in so much trouble here. I am not the only one students just get bored and try to heighten the learning experience. Try to make it more fun for everyone. Even though there may be those who don't quite comprehend what is going on, they still enjoy the laughter. Who knows maybe they even learn a thing or two from the student that the obviously more intelligent teacher couldn't get them to understand. I am not saying that the student is smarter than the teacher but in some cases the yelling and screaming of a teacher to get through can be substituted by the subtle sarc asm of the student. As for the protesting part of protest, there are many things that I would love to protest against but a protest doesn't work when its one person against the entire school. Numbers are very important. The more people that show the better your chance to achieve what you want. The main thing that I would protest is the right of a student to be able to smoke cigarettes at school during their lunch break. The fact is that today almost half of the teen population smoke. More than half of them are already addicted. Those whom are addicted no what it is like to go through a day of school without a smoke. Many will say it can be very stressful. To put up with the rambling nonsense of the educated minds in this building of knowledge all day can cause some serious temper tantrums. I am a perfect example of this. Problems occur and there is no smoke to ?chill you out? so you sometimes resort to things that will only cause you trouble. Or for another example take those who smoke on campus illegally. They are only trying to escape trouble from later in the day. If the administration could only see that after a cigarette the teens are much more in control of themselves and less prone to cause problems. A lot of the problems in this school system to me could easily be rid of if they did away with some of the administration and changed some things. This is a small community and it could easily de al with off campus lunches. That would solve the problem of smoking on school grounds as well as keep the school a smoke free environment. So many things like this are right in front of there faces and they just
Tuesday, November 26, 2019
GM Returns to South Africa
GM Returns to South Africa Free Online Research Papers Why did GM leave South Africa ten years ago? What was the dilemma facing foreign firms at that time? GM pulled out of South Africa because of the countryââ¬â¢s policies of racial segregation and pressure from shareholders. ââ¬Å"The industry was too small, too fragmented and overtraded to provide a viable future for the 7 major vehicle manufacturers at the time,â⬠says Nico Vermeulen, executive director of NAAMSA. Mlota elaborates: ââ¬Å"The key original objectives were to improve international competitiveness and domestic vehicle affordability, encourage domestic growth, reduce complexity in supply through rationalization, convince manufacturers to focus on longer production runs and modernization, create sustainable employment, create a better balance in foreign exchange, and particularly to achieve growth in exports.â⬠In tackling such a multifaceted agenda, the MIDP has continued the methodical process of bringing down custom barriers which began in the late 1980s with the reduction of import tariffs as high as 115%, and created for the first time, based on the previous Australian model, powerful new measures such as Import-Export Complementation and Productive Asset A llowances to spur a renaissance in the local industry. Why did some firms decide to continue operating in South Africa at the time of racial segregation? Do you think they were being more or less socially responsible to the people of South Africa? Research some MNCs that did not leave during the period of apartheid. Do you think they are better off now than those which left? How can foreign firms balance their strategic interests and their social responsibility when faced with similar situations? Is GM in a better position in South Africa now? Is the South African economy in a better position now that GM has returned? Yes, South Africaââ¬â¢s automobile exports are booming, making cars one of the countryââ¬â¢s fastest growing industries, largely because of new trade agreements and domestic regulations that give companies credit for cars and parts they export. The country also can tout cheap industrial land, even cheaper electricity, stable macroeconomic policies, proactive management, immense natural resources, expertise in process engineering and niche innovation, unparalleled production flexibility, and ISO certifications. These positive factors outweigh the current challenges of a strong commodity-fueled Rand, poor local infrastructure characterized by a lack of coordination between national, provincial and local governments and little input from the automotive industry. In addition, they are also employing the South Africanââ¬â¢s which also helps the economy. On the back of all-time record production of 530,000 vehicles and sales of 617,000 vehicles, increases of 16.5% and 25.7% re spectively, South Africa was the worldââ¬â¢s fastest growing domestic vehicle market in 2005. Clearly, this status has been the driving force behind new players like Indiaââ¬â¢s Tata and the Koreans taking on the South African incumbents head on with their value-proposition imports. It is abundantly clear that even though South Africa is a Top 10 global market for both Daimler Chrysler and BMW, the country is quickly growing beyond its traditional prestige market and brands. Today, the South African marketplace is already home to over 1,100 models and variants, an amazing ratio of offerings per capita, and economic forecasts of 6% real growth going forward should ensure a fantastic cascading effect as the industry counts down to the One Million Vehicle Sales mark. What other similar situations prevail in the world now, and how do you think MNCs should respond? A similar situation that comes to mind is the war in Iraq. The United States is a huge country with their set of values and so is Iraq. That doesnââ¬â¢t make either country right or wrong. In fact, since we believe that majority of the world should adopt our way or no way, makes us a bully. Just as we have long standing traditions on how we do business, so do other countries. The United States presence in Iraq is making the people of the country angry because we do not share their beliefs. Although we are there to assist in rebuilding the countries infrastructure, we should also adjust our beliefs and customs to theirs. ââ¬Å"When in Rome, do as the Romans do.â⬠I think we should respect their beliefs like the women should be covered with only their eyes being exposed. We should stop to pray at particular times of the day. We should respect their customs about keeping the cow sacred and not eat beef, well especially in their presence. Research Papers on GM Returns to South AfricaDefinition of Export QuotasBringing Democracy to AfricaTwilight of the UAW19 Century Society: A Deeply Divided EraPETSTEL analysis of IndiaBionic Assembly System: A New Concept of SelfNever Been Kicked Out of a Place This NiceGenetic EngineeringAnalysis of Ebay Expanding into AsiaComparison: Letter from Birmingham and Crito
Saturday, November 23, 2019
Sample Character Reference Letter for a Friend
Sample Character Reference Letter for a Friend SAT / ACT Prep Online Guides and Tips This final recommendation letter example represents a character reference. A character reference might come from a friend, neighbor, or even relative. It tends to be more personal than professional and speaks to the subject's personality and character. In this guide, we'll explain what character references letters are and when they are needed, as well as how to write one and what to include in your letter. We also include a sample character reference letter so you can see what a complete one looks like, and we end with tips to help you write your own letter of recommendation for a friend. When Are Character Reference Letters Needed? There are two main situations when character reference letters are most needed. The first is for legal reasons, such as a background check or for a court case. In this case, your character reference is used to provide evidence that the person you're writing the letter about is overall a good person and should be found innocent/given a reduced sentence/be paroled, etc. You may also be asked to write a character reference for a friend who is applying for a job but doesn't have much work experience or who has been out of the workforce for an extended period of time but still needs references in order to apply to a job. Some clubs, programs, or schools may also require character reference letters, or they may be needed to sign a lease, but these reasons are less common. How Do You Write a Character Reference Letter? What Should It Include? Writing a character reference letter for a friend can seem intimidating, but it's actually quite straightforward. All you need to focus on is telling the truth about what you like about your friend and why you think they're a good person. This is the template your letter should follow: Introduction: You should always include the date at the top of your letter so people reading it can see how recently it was written. Also, be sure to use the proper honorific, such as "Ms." "Mrs." "Mr. or "Dr." Judges should be referred to as "Your Honor or "The Honorable Judge." How you know your friend: In the first paragraph, give a little background on yourself, how long you've known the person you're writing about, and what your relationship to them is. For example, "I've been Emily's next door neighbor for ten years, and we grew up spending every afternoon playing in my backyard." Your friend's character: In the next paragraph(s), discuss what your friend's character is like and what makes them so great. You can mention ways they have helped you, goals they have achieved, volunteering they've done, donations they've made, causes they're committed to, and/or ways they've helped others. Like the previous paragraph, be specific and use examples in order to make your letter as effective as possible.Writing "Emily has shown her generosity by volunteering at our local senior center every weekend for the past year" is much more effective than just saying "Emily is a generous person." If possible, tailor your examples to the reason you're writing the letter (such as examples of how a person is a great parent for a custody case). Remorse/improvement you've seen (optional):This isn't needed for all character references, but if you're writing a letter because your friend made a bad decision (such as drinking while driving), you can also include examples you've seen of remorse or steps they've taken to make better choices in the future, such as abstaining from drinking and attending AA meetings. This shows that they take their mistake seriously and are committed to being a better person. Conclusion: End your letter by thanking the person reading it for their time and offering to answer any additional questions they may have. Include your full name and contact information at the bottom of the letter. Want to provide a strong recommendation for your employee, but don't have the time to craft the perfect letter? PrepScholar's new recommendation tool, SimpleRec, takes you from good intentions and a blank page to a fully written and formatted letter of recommendation in under 5 minutes. All you need to do is give us some simple pieces of information about your employee and your experience working with them, and we'll do the rest. Try out SimpleRec risk-free today: Sample Letter #9: Written by a Friend as a Character Reference Lara Turner60 Main St.Midtown, NH 03031 April 15th, 2019 To the Honorable Judge Eva Miller, I'm writing on behalf of Rose Davidson in regards to her gaining custody of her two children. I know Rose to be an exceptional parent, and I fully support her having full custody of her daughters.Rose and I have been neighbors for eight years, and our children play together at least once a week. I see her nearly every day, either in the neighborhood or while dropping off or picking up our children from school, andI can attest to her strength of character and devotion to her daughters. I first met Rose when she and her daughters moved into the house next door to mine. We quickly found our paths crossing not just as neighbors, but also as fellow parents involved in the PTA. We and our families have become close friends, and over the years, we've frequently spent time together and set up play dates for our children. Rose and I also regularly babysit for each other, and I always feel confident that my children are safe and well taken care of when she is watching them. I have always been impressed by how dedicated Rose is to being an outstanding mother. She shifts her work schedule and completes her work late at night after her daughters have gone to bed so that she can pick them up from school and be present in the evenings with them. She encourages her daughters to pursue classes and activities they enjoy and is always willing to help with homework and drive them to their weekly soccer practice and art classes. She even goes above and beyond by regularly providing snacks to teammates and classmates during these events. She always listens to her daughters and makes them feel cared for, and I know from my own children that Rose's daughters feel secure and well-loved by her. Rose's daughters are thriving academically and passionate about many extracurricular activities, and I know that with Rose as their mother, they'll grow up to be upstanding members of society. I feel incredibly lucky to know Rose as both a friend and as an inspiration for what a great mother looks like. Ihope that my letter will help Rose gain full custody of her daughters so they can continue to lead full and happy lives. Please feel free to contact me for any further information. Thank you for your consideration. Sincerely, Lara Turnerlara.turner@gmail.com508-726-6245 Recommendation Letter #9: The Breakdown This recommendation letter sample represents a specific type, that of a character reference. A character reference may come from a friend, neighbor, relative, or other person close to the recommendee. While some jobs ask for character references, other circumstances when they might be called for court, as in the above example, buying a house or condo, or for acceptance into a group or committee. Reference letters for a friend tend to be much more personal than a typical professional letter. If youââ¬â¢re asked to provide a character reference, you can describe the personââ¬â¢s personal qualities and character. Just as with any other letter, you should strive to give specific examples to back up your characterization of the subject of your letter. In the above sample character reference letter, Lara Turner attests to the strong character of her friend and neighbor, Rose, to help Rose with her custody arrangement of her daughters. Lara talks about her close relationship with Rose and describes some of Roseââ¬â¢s personal strengths. Since a custody case is specifically concerned with creating the best arrangement for the children, Lara focuses especially on Rose's dedication to her daughters and the effort and care she puts into being an exceptional mother. She states her support and gives specific examples to back up her words. Overall, her letter stands as a strong statement of support for Rose and fulfills its purpose as a character reference for Rose's custody hearing. Tips for Writing a Character Reference Letter Keep the following tips in mind to write the strongest character referenceand letter of recommendation for a friend possible. Know who you're writing to so you can address the letter properly. Know why you're writing the letter so you can better customize your writing. Keep the letter short (generally a page or less). Use specific examples to show your friend's character. Keep things positive. Focus on the positive aspects of your friend's character, and don't disparage them or anyone else in your letter. Maintain a professional tone (no slang or overly familiar language). Proofread your letter before sending it to make sure it is clear and free of errors. What's Next? Are you looking for a more professionally-oriented letter of recommendation example? Check out this job reference sample written by a manager for a full-time employee. Want to learn more? Head over to our full guide on recommendation letters for eight more samples, along with suggestions for how to write your reference. Want to provide a strong recommendation for your employee, but don't have the time to craft the perfect letter? PrepScholar's new recommendation tool, SimpleRec, takes you from good intentions and a blank page to a fully written and formatted letter of recommendation in under 5 minutes. All you need to do is give us some simple pieces of information about your employee and your experience working with them, and we'll do the rest. Try out SimpleRec risk-free today:
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