Thursday, December 26, 2019

Us History Essential Questions on Thomas Jefferson Essay

Chapter 11 Essential Questions 1) Why does Kennedy refer to the case of Marbury vs. Madison as â€Å"epochal?† Describe the short and long-term ramifications to the decision. The case of Marbury vs. Madison established judicial review of acts of Congress to determine if they are unconstitutional. It was so epochal because had it not established judicial review, Congress would be free to pass laws that are completely unconstitutional and a violation of the rights set in place by the first ten amendments. It brought order out of the chaos that occurred when Adams appointed the Midnight Judges. Over the long term, it has affected many congressional bills that if passed, would not be constitutional. 2)What basis did Thomas Jefferson†¦show more content†¦Explain. The first principle of government advanced by Jefferson and the Anti-Federalists before 1800 was the exploration and organization of Western Land set by the Land Ordinance of 1785 and Northwest Ordinance of 1787, part of the Articles of Confederation. These laws held through the Jefferson presidency and were largely the basis of exploration in the future. The second was the Bill of Rights set forth in the Constitution. They guaranteed the natural rights of citizens in the first ten amendments. The were maintained through the presidency and although debated, are in tact today. The third principle are the Kentucky and Virginia Resolutions. They called for state’s rights and supported nullification, which meant that a state can nullify a law that the federal government passes. This did not become public policy mainly because of Federalist opposition. It was fought for in the Civil war, and today states have to obey federal law. 4) Jefferson said â€Å"The day France takes possession of New Orleans we must marry ourselves to the British fleet and nation.† Why was he so alarmed? New Orleans was a key port on the Mississippi that gave the possessor a substantial amount of power in that area. France would gain critical access to the Mississippi River and have the ability to travel about it and maybe take land along the way. Possession of New Orleans would also give it access to western land, which is something America was after. America wouldShow MoreRelatedDid Thomas Jefferson Abandon His Ethics for the Lousiana Purchase1020 Words   |  5 PagesDid Thomas Jefferson give up his deeply held political values in order to purchase the Louisiana Territory from the French (P. 2)? This is the major question that has led to much debate within the early history of America (P. 1). Some historians argue that Thomas Jefferson did, in fact, throw away his commitment to states’ rights and constructionism by the large purchase of Louisiana for the U.S. (P.1). On the other hand, some believe that President Jefferson supported his political beliefs, theRead MoreIn The United States, Voters Have The Choice Between Republican1494 Words   |  6 Pagesthe government should be ran, how big it should be, and how officials would be elected. Through this political turmoil, many agree that two men had strong voices in how the government should be shaped, Founding Fathers Alexander Hamilton and Thomas Jefferson, and they, combined with the overall eventual setup of the government, are what led to the formation and sustaining of the two-party system that is present today. Studying the topic of the two-party system in America can be difficult. When learningRead More The Goals of the Declaration of Independence Essay1062 Words   |  5 Pagescolonists; it was a historical movement that brought about new ways of thinking. The ideas of liberty and equality began to be seen as essential to the growth of the new nation. The separation of the American colonies from the British Empire occurred for a number of reasons. These reasons are illustrated in the Declaration of Independence. Although Thomas Jefferson wrote the document, it expressed the desire of the heart of each colonist to be free of British rule. British rule over the coloniesRead MoreAnalysis Of The Book Jefferson The Pillow By Roger Wilkins1289 Words   |  6 PagesInstitution: Date: Jefferson`s Pillow by Roger Wilkins Introduction This book is titled as such because the first memory Jefferson had was being carried on a pillow by a slave riding a horseback. In a time when Americans either criticize or congratulate the founders due to the History of the state, Wilkins sees these men for who they are, their rights and their wrongs, and acknowledges them for who they are and what they did for the country He blends family history, national history and personalRead MoreThe State Of The Louisiana Territory1616 Words   |  7 Pagesone might think. It was a very rushed, stressful process that caused President Thomas Jefferson a considerable amount of mental and emotional anguish. The problem that was the Louisiana purchase can be broken into three parts: Jefferson’s dilemma, Jefferson’s decision, and the consequences. The Louisiana Purchase was one of the most influential events in American history because it helped not only double the size of the US in the early 1800s, but also helped the United Stat es’ economy prosper. SomeRead MoreAnalysis Of George Washingtons Farewell Speech1450 Words   |  6 PagesSwathi Jacob Mrs. Allen AP US History 2017 August 24 AP US History Summer Homework George Washington’s Farewell Address In this speech, George Washington urges for national unity, and discouraged political divisions since it divides the country, any permanent alliances, and spending too much for the military for it can inhibit the sense of freedom. He wants to maintain as a neutral country, and equal to each country to keep harmony and peace with other countries. This country needs sympathyRead MoreThe Education System Of The United States Essay1504 Words   |  7 PagesEducation System Developed and Why Thomas Jefferson referred to education as a â€Å"diffusion of knowledge† in the bill he proposed to the Virginia legislature in 1779 (Jefferson, 1779, p.20). He meant that by diffusing the knowledge amongst the people they will be able to protect the values, liberties, and rights that had been granted to them. Jefferson’s ideas were derived from the English education system. His bill did not pass Virginia’s legislature, but it shows us Thomas Jefferson’s views about educationRead MoreDeprivation Of The Benefits Of Trial By Jury1182 Words   |  5 PagesBarbara Terry Donald Bloom English 102 16 October 2014 Deprivation of the benefits of Trial by Jury â€Å"For depriving us in many cases, of the benefits of Trial by Jury.† This is one of the most supreme points written in the founding principles of our Declaration of Independence according to the American founding fathers, George Washington, John Adams, Thomas Jefferson, James Madison, Alexander Hamilton, and Benjamin Franklin. This text in the Declaration of Independence explicitly upbraids King GeorgeRead MoreHoney Bees in the American Colonies Essay761 Words   |  4 Pagespeople know very little about how honey bees have been apart of our history from colonial times. Why were honey bees important to the colonial beekeeper? How were the bees kept? Does beekeeping now, vary from what it was then? These are all questions that must be asked. The honey bee is a unique insect that has been apart of the history of our country for centuries. Beekeeping has changed over time yet many of the essential results of keeping honey bees are unchanged. Lets look at their similaritiesRead MoreCivil Liberties And Civil Rights1500 Words   |  6 Pagesphiloso pher John Locke, Thomas Jefferson formally introduced the concept of civil liberties into the backbone of our new nation in 1776 with the signing of The Declaration of Independence. 1 Civil liberties are broadly defined by the Declaration in the statement, We hold these truths to be self-evident, that all men are created equal; 2 that they are endowed by their Creator with certain unalienable rights; 1 that among these, are life, liberty, and the pursuit of happiness (US, 1776). While civil

Wednesday, December 18, 2019

Pornography in the 20th Century - 2220 Words

Laura Kipnis has described pornography as â€Å"an archive of data about...our history as a culture†. Therefore if, she described it as such, what can it tell us about the sexual history of the 20th century? Examining the history of the forms of archive from pornographic playing cards to blu-ray discs and the internet, this shows the ever changing form of how as a society we view pornography. From the forms of archive come the social implications of pornography. This will be examined through the 1986 Meese Commission in the United States of America into the pornographic industry. Finally, this exposition will also examine the differing views of Gay and Straight pornography and the changes that have taken over the 20th century. Overall, the†¦show more content†¦What this shows about the sexual history of the 20th century is that individuals are willing to take control into their own hands, and want to be able to express themselves. With the advent of lower cost techn ology – individuals and couples are able to take part in their own sexual adventures and show an audience of their choosing. The reason I have added the title of the article of the Coopersmith article leads me onto my next point – social implications. It goes back to the Kipnis article, where she states that pornography is outside the strict, social codes that are defined by parental role models from when we are babies. We are, therefore, seen to be ‘living by the edge of our cultural norms’ that we then self identify with as we grow up through childhood, because we do not know differently. We end up having this ‘taboo’ thought about sex that is brought about by western thought process. This could be the due process of ideology that pornography can only be viewed after a certain age – in most cases – 18 years of age. Therefore, when we think of this â€Å"Does Your Mother Know What You Really Do?† it can make you think that we are breaking a preconceived social norms which for most people do not exist due to differing attitudes. One of the ways the social norms wereShow MoreRelatedA Brief Overview of Porn and the 20th Century1978 Words   |  8 PagesPorn and technology: Pornography has, more than any other type of media, been on the bleeding edge of technology. Pushing new mediums to their limit, usually in the last way they were ever intended to be used (Gross, 2010). We start off the 20th Century with the Half-tone printing process being only two decades old. This was the first process that allowed images to be inexpensively reproduced. Magazines were the leading pornographic medium, and they were only available by mail. Then, with the adventRead MorePornographic Pornography : An Human Brain For Today s Internet Essay1658 Words   |  7 Pagesrock art and venus figurines. 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Tuesday, December 10, 2019

Contemporary Accounting Theory Business Affairs

Question: Describe about the Contemporary Accounting Theory for Business Affairs. Answer: Introduction: International Financial Reporting Standards (IFRS) is an international language related to business affairs in order to improve the understanding and comparison of the organisation accounts across global boundaries. In this context, Crawford et al. (2012) cited that the accountants of the global organisations are required to maintain the books of accounts in compliance with this standard for presenting the same to both internal and external users. Therefore, the current report focuses on critical elaboration of the usefulness of IFRS for sustainability reporting. The latter segment of the study sheds light on the use of accounting standards in the chosen country of Australia for supporting sustainability reporting. Part A: Current and potential usefulness of IFRS for sustainability reporting: The major usefulness of IFRS in order to maintain the sustainability in reporting standard is briefly enumerated as follows: Academic Literature: Focus on the investors: The primary usefulness of IFRS is that it is highly accurate, timely and provides wide-ranging information of the financial statements of the organisation. Along with this, the investors are able to understand the information presented in the financial statements without the need of the sources, which provides the investors with greater information (Ozkan, Singer and You 2012). For instance, after the adoption of IFRS in 2005 by Woolworths Limited, the organisation has credited the amortisation value of goodwill back to the income statement while computing the net income (Investegate.co.uk 2016).However, Crawford and Power (2015) argued that the extraordinary income or loss could not be included in the financial reports of the organisation, which has been a major issue in recent times. The detailed presentation and harmonisation of the reporting standards under IFRS result in zero payment for the investors in terms of processing and adjustments to the financial statements. This is because the breakdown of the reports in accordance with the IFRS guidelines helps in better understanding for the investors. Hence, it saves the fees to be incurred to the analysts for understanding the financial statements. Thus, it would help in ensuring the sustainability reporting by minimising the cost of equity capital for the firms. As a result, it would increase the stock price along with potential opportunities of attracting new investments. Timeliness of loss recognition: The major characteristic of IFRS includes realising the immediate loss, which aims to benefit the investors, lenders and other associated stakeholders of the organisation (Apergis, Eleftheriou and Payne 2013). The transparency and loss realisation of IFRS raises the contracting efficacy between the organisations and their management. Thus, it would help in enhancing the corporate governance procedures of the organisations. In addition, this realisation of loss triggers the issues at the time the organisation encounters economic loss, which would be delivered to its key stakeholders. Furthermore, the company would be able to review the book values of asset and liabilities, equity and earnings (Barbu et al. 2014). Comparability: The junction to IFRS has resulted in improvement of the financial statement comparability of the companies operating in the European Union. This has been accomplished by adopting the identical reporting standard in a single market of EU (Barbu et al. 2014). However, Kajter and Nienhaus (2015) argued that the focus of IFRS is to recognise the ways, in which the companies make disclosures, measurements and realisation of items. After the adoption of IFRS, the organisations have adopted an approach, which have reduced the changes from the past national standards. Standardisation of financial reporting and accounting: With the help of IFRS, the organisations are able to standardise the process of financial reporting, which ultimately results in greater comparison of financial statements in the financial markets. In addition, the trade barriers are removed, which would help the organisations to win the trust and confidence of the equity investors (Atwood et al. 2012). Ensuring transparency in financial reporting: This attribute is also of the major benefits of transferring to IFRS, since the makes the member countries of the European Union consistent on the different aspects of the macroeconomic environment. In addition, IFRS also ensures the consistency of financial reporting to enhance the relationship between the organisations and the investors amongst the member countries. Greater reach to the global capital markets and investments: Since, many global organisations have adopted IFRS, it has increased the chances of the organisations to access to the other capital markets by preparing the financial report under one single reporting standard. The primary reason of adopting this accounting standard is to make a better comparison in the global capital markets in order to increase the focus on investors. In addition, the companies are liable to disclose its corporate governance policies in its annual report for promoting sustainability reporting in compliance with IFRS. Professional literature: Benefits of IFRS would start to flow in 2018: Ian Mackintosh: The financial information could be compared, if the IFRS adoption diversifies including more countries. However, the situation might be worsened, if two organisations from the same nation use different accounting standards to present their financial statements. In this context, Dey (2016)stated that the local market is adversely influenced because of the gap between book and market values, if IFRS is applied with the other national reporting standards. However, the usefulness of IFRS in terms of sustainability reporting is not significant in short-term, when it comes to comparability of the financial statements. This is because IFRS is yet to enter in few countries and the harmonisation of the standard has not been fully accomplished by the member countries. However, it has been found that IFRS has shown its usefulness in the medium-long term. Hence, for improving the comparability of the financial statements, the organisations need to follow the same set of rules by adoption of IFRS. The unconsolidated statements could be developed under IFRS irrespective of the firm size for ensuring the consistency of the financial statements. In addition, the social disclosures and environmental disclosures of the organisations are mandatory under IFRS for complying with the sustainability reporting. Hence, based on the above discussion, it could be inferred that IFRS helps in ensuring the transparency, consistency and comparability of the financial statements of the organisations for improving the decision-making process of the associated stakeholders. Part B: Current or potential use of accounting standards in Australia for supporting sustainability reporting: Academic Literature: Improved quality of financial reports: As per the research of the Australian Accounting Standards Board (AASB), the quality of the financial reports of most of the global organisations has increased after the mandatory adoption of IFRS. This is because the value relevance of accounting reports has been largely improved along with fall in the number of companies, which are involved in earnings management. In addition, IFRS adoption in Australia has further improved the quality of accounting through goodwill impairment regime (Baskerville and Rhys 2014). However, as argued by Kaaya (2015), the treatment of intangible assets under IFRS was inappropriate in contrast to the Australian GAAP. Comparability of financial reporting: With the help of IFRS adoption, most of the Australian firms have improved the comparability of the practices of reporting with their international peers. This is because the consolidation of the income statement has been clearly represented in the annual report for greater understanding of the investors. As a result, the investors could undertake their courses of action based on the market exposure of the firms indicated in the ASX (Franzen and Weienberger 2015). Improvement in the valuation of intangible assets: The most notable feature in the Australian firms after the adoption of IFRS is the reporting of intangible assets, which could be expected by the investor by utilising the information under AASB 147. Previously, the intangible assets that are purchased at cost are realised, while the in tangible assets generated internally are not realised. The intangibles that are re-valued previously in the past need to be written down to the historical cost. This is because a firm is not able to retain its revaluation in the absence of any secondary market (Houqe, Monem and Clarkson 2013). Thus, it has ensured sustainability reporting on the part of the organisations for delivering necessary information to its stakeholders. Integration of the non-financial users into business strategies: With the help of IFRS adoption, the Australian firms are able to provide a broader depiction of the business performance, which could not be provided through traditional financial reporting. This is because the Australian firms need to depict the utilisation and resource dependencies to its various stakeholders (Odia and Imagbe 2015). In addition, the relationship of the resources with the environmental, economic and social spheres and their probable impact is disclosed in the annual report of the firm. The above-mentioned information is crucial in order to provide a meaningful evaluation of the long-term business model and strategy. Moreover, the firm would also be able to fulfil the information needs of the government and its associated stakeholders (Perera and Chand 2015). Since, IFRS helps in promoting sustainability reporting, the Australian firms have been able to improve the apportionment of scarce resources. Minimisation in information cost: In the contemporary era, the Australian firms have wide pool of opportunities to engage in global trading activities and accumulate capital from cross-borders. Under Australian GAAP, the cross-border investors observe the presence of risk related to accounting in the financial statements. Therefore, after the adoption of IFRS, the regulators of capital market would be aware of a single accounting standard and the Australian organisations have increased efficiency in accumulating funds (Nulla 2014). As a result, it has contributed to minimising the processing cost of information to the Australian economy. Appropriate presentation of financial statements: Adoption of IFRS in Australia has provided clear and concise preparation of financial statements. This is supported by the standardised measures for realisation, measurements and financial transaction disclosures. Due to this, the complexity in computing the global taxable income of the Australian multinational firms is lowered, since the taxes are imposed on the overall incomes of the organisations (Mironiuc, Carp and Chersan 2015). However, the mother firm and its foreign subsidiary need to follow the identical accounting standard, IFRS for tax computation. Listing on the global stock exchange: After the adoption of IFRS, most of the Australian firms have been listed on the global stock exchange by preparing their financial statements in the globally accepted financial standard. As a result, it has helped in listing the stocks in the foreign stock exchange much easier and convenient (Prochzka 2016). Prior to IFRS adoption in Australia, the firms are facing difficulties to place their stocks in the cross-border stock exchange due to different accounting standard. Better comparison of financial statements: Before the adoption of IFRS in Australia, the investors often find it difficult to compare the financial statements, as the different transactions are treated in different ways. However, IFRS has helped the Australian firms to compare their financial statements across different industries functioning in different locations. In addition, the investors are also able to anticipate the future standing of the organisations and accordingly, make investment decisions. Adjustment to the accounting systems: In order to comply with IFRS, the organisations are required to incur transaction cost for adjusting their accounting systems. In addition, the Australian firms also need to update the methods of internal control and document the same. Furthermore, IFRS requires the Australian firms to present their financial reports for a prior year. The external consultants have been recruited to provide training to the staffs and familiarise the investors with the procedures of preparing the financial statements (Kajter and Nienhaus 2015). Relevance in the accounting procedures: The adoption of IFRS in Australia has ensured sustainability reporting by placing greater concentration on the economic constituent rather than the legal form. This has helped the organisations and their associated stakeholders to depict true value of the business transactions. In addition, the gains and losses depicted in the income statement of the Australian firms have placed the same in a trustful and reliable position in the eyes of the investors. The investors, before making any sort of investment decisions, lay emphasis on the corporate disclosures along with the fluctuations in the share prices of the stock market index (Crawford et al. 2014). The IFRS adoption has definitely helped the Australian firms to reduce their cost of equity capital by drawing adequate number of investments from the investors. Furthermore, the balance sheet statement after the IFRS adoption in Australia, has been highly modified because of its layout and the level of consistency. Thus, it depicts a fair representation of the asset and liability values of the organisations to help the investors and analysts in evaluating the financial performance of the business. Lastly, the managers of the big Australian firms could not manipulate the books of accounts for generating hidden reserves under the IFRS standard. Thus, the accounting standard is highly oriented towards the shareholders; thereby ensuring sustainability reporting procedures. Professional literature: IFRS where are the benefits?: As per the media reports and the comments of the members regarding complexity and growing disclosures, the benefits of adopting IFRS in Australia have been questioned. After the adoption of IFRS in 2005 by Australia, the accounting profession has encountered several challenges due to the complexity of IFRS rules and guidelines (Charteredaccountants.com.au 2016). The main objective of this paper is to review the big picture and the far-reaching aim of IFRS. With the rising competition in the global marketplace, global comparability is vital to ensure efficient apportionment of scarce resources. In order to achieve international comparability, the major countries need to adhere to a single accounting standard. It has been a global issue today for the investors to understand the complexity of the IFRS rules and regulations. Therefore, the government and standard setters of Australia need to address the complexities both at national and international levels. Dragging Australias financial reporting regime into the 21stcentury: The Australian reporting standard is yet to adopt the significant reporting mechanisms, which are vastly utilised in different global exchanges. In Australia, the information pertaining to financial statements are provided to the users in a complex and detailed format, which could not be understood easily (The Conversation 2015). These reports are given in the pdf format electronically; however, the major problem is that the reports could not be downloaded electronically. In addition, the statements are not easy to compare, which has hindered the prospects of the organisations to accumulate funds from the investors. Thus, the IFRS guidelines need to be implemented properly in the organisations for ensuring transparency and comparability in the financial statements. Why the numbers add up for direct cash flow statements: In Australia, the organisations report the information pertaining to direct cash inflows under Australian GAAP until 31st December 2004 under IFRS after 1st January 2005. This has made Australia a unique nation for determining the value relevance of the financial statements under different reporting standards (Clacher et al. 2016).. Therefore, data has been accumulated from 450 mining and industrial organisations of Australia, which are listed in ASX for the year 2000-2010. The different industries undertaken for the research include consumer goods, technology, telecommunications and healthcare. It has been found that the information generated from the cash flow statements has been captured by the stock prices of both extractive and industrial organisations under Australian GAAP and IFRS. However, the information is more for the industrial organisations under IFRS. For instance, every $1 of cash under Australian GAAP represents 94 cents of the share price. On the other hand, every S1 of net cash under IFRS represents $6.17 of the stock price. The investors, therefore, have placed higher emphasis on the direct information pertaining to cash inflow under the IFRS framework. In addition, the findings strongly support the compulsory introduction of the direct cash flow statements. Although, it might be argued that the cost issues and competitive disadvantage might be inherent under IFRS; however, the costs would be minimised along with ensuring competitive edge with thorough and detailed breakdown of items in the statement. With the help of IFRS, the organisations would be able to ensure sustainability reporting, which would provide the investors with a valuable insight on the financial performance of the organisation. In this context, the investors would determine the course of action to be undertaken for investment purpose after reviewing at the market exposure of the firms. Companies warned about changes to the way commercial leases are accounted for on balance sheets: According to IFRS 16 leases, the new changes would affect the organisations, which prepare accounts like listed organisations, bigger private investments and management investments. The new change will focus on eradicating the operating lease concept. Instead, all the leases will be categorised as financial leases (Keating 2016).Due to this, majority of the leases would be realised as liabilities in the balance sheet statement of the firm. The change will not be implemented before 1st January 2019. The potential ramifications could compel the small and medium-sized businesses in breach of loan covenants, since they could not lease their assets for renegotiation of loan agreements. This is because IFRS 16 leases could severely influence the calculations for gearing and interest coverage ratios. In addition, the nature of the expenditure realised in the income statement would change. This is because rent or leasing cost or rent could not be shown in the income statement. Instead, the expenditures could be shown as depreciation on the leased property or charge of interest on the liability of lease. Conclusion: Based on the above discussion, it could be inferred that IFRS has played a major role in improving the quality of financial disclosures and ensuring transparency in sustainability reporting of the global organisations. In addition, the investors are able to determine the market performance of the organisations by analysing their financial reports and stock market performance. From the Australian perspective, it has been evaluated that the comparison of financial statements has become relatively easier along with minimising the unethical accounting practices for ensuring sustainability reporting. However, certain improvements need to be made in IFRS, as the structure of financial statements is complex in nature to convey effective information to the investors. References: Apergis, N., Eleftheriou, S., and Payne, J.E., 2013. Analysis: The relationship between international financial reporting standards, carbon emissions, and RD expenditures: Evidence from European manufacturing firms,Ecological Economics, 88, pp. 57-66. Atwood, T.J., Cao, Y., Drake, M.S. and Myers, L.A., 2012. The Usefulness of Income Tax Disclosures Under IFRS versus US GAAP for Predicting Changes in Future Earnings and Cash Flows.Available at SSRN 2181069. Barbu, E.M., Dumontier, P, Feleag?, N, and Feleag?, L., 2014. Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK.The International Journal of Accounting, 49(2), p. 231. Barbu, E.M., Dumontier, P., Feleaga, N., and Feleaga, L., 2014. A Proposal of an International Environmental Reporting Grid: What Interest for Policymakers, Regulatory Bodies, Companies, and Researchers?,The International Journal of Accounting, 49(2), p. 253. Baskerville, R.F. and Rhys, H., 2014. A Research Note on Understandability, Readability and Translatability of IFRS.Readability and Translatability of IFRS (November 19, 2014). Charteredaccountants.com.au. (2016).IFRS where are the benefits?. [online] Available at: https://www.charteredaccountants.com.au/secure/myCommunity/blogs/khicks/number-one-in-numbers-blog/204/ifrs-where-are-the-benefits [Accessed 5 Oct. 2016]. Clacher, D., Wix, S., Reed, K., Reed, K. and Crump, R. (2016).Why the numbers add up for direct cash flow statements | Financial Director. [online] Financialdirector.co.uk. Available at: https://www.financialdirector.co.uk/financial-director/opinion/2319454/why-the-numbers-add-up-for-direct-cash-flow-statements#r3z-addoor [Accessed 5 Oct. 2016]. Crawford, L. and Power, D.M., 2015. Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8.Journal of Applied Accounting Research,16(1), pp.2-27. Crawford, L., Extance, H., Helliar, C. and Power, D., 2012. Operating segments: The usefulness of IFRS 8. Edinburgh: ICAS. Crawford, L., Ferguson, J., Helliar, C.V. and Power, D.M., 2014. Control over accounting standards within the European Union: the political controversy surrounding the adoption of IFRS 8.Critical Perspectives on Accounting, 25(4), pp.304-318. Dey, S. (2016).Benefits of IFRS would start to flow in 2018: Ian Mackintosh. [online] Business-standard.com. Available at: https://www.business-standard.com/article/opinion/benefits-of-ifrs-would-start-to-flow-in-2018-ian-mackintosh-115112900674_1.html [Accessed 5 Oct. 2016]. Franzen, N. and Weienberger, B.E., 2015. The adoption of IFRS 8no headway made? Evidence from segment reporting practices in Germany.Journal of Applied Accounting Research,16(1), pp.88-113. Houqe, N., Monem, R. and Clarkson, P., 2013. Understanding IFRS adoption: a review of current debate and consequences.FIRN Research Paper. Investegate.co.uk. (2016).FE Investegate |Woolworths Group PLC Announcements | Woolworths Group PLC: IFRS Announcement. [online] Available at: https://www.investegate.co.uk/article.aspx?id=200507050730014763O [Accessed 5 Oct. 2016]. Kaaya, I.D., 2015. The Intenational Financial Reporting Standards (IFRS) and Value Relevance: A Review of Empirical Evidence.Journal of Finance and Accounting,3(3), pp.37-46. Kajter, P. and Nienhaus, M., 2015. The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports.Available at SSRN 2377229. Keating, E. (2016).Companies warned about changes to the way commercial leases are accounted for on balance sheets - SmartCompany. [online] SmartCompany. Available at: https://www.smartcompany.com.au/finance/49597-companies-warned-about-changes-to-the-way-commercial-leases-are-accounted-for-on-balance-sheets/ [Accessed 5 Oct. 2016]. Mironiuc, M., Carp, M. and Chersan, I.C., 2015. The relevance of financial reporting on the performance of quoted Romanian companies in the context of adopting the IFRS.Procedia Economics and Finance,20, pp.404-413. Nulla, Y.M., 2014. Does IFRS Adoption Influence Quality of Reporting?: An Empirical Evidence from Large Canadian Banks.International Journal,2(2), pp.85-109. Odia, J.O. and Imagbe, V.U., 2015. Towards the Usefulness and Implications of Segment Reporting Standards.Mediterranean Journal of Social Sciences,6(6), p.30. Ozkan, N., Singer, Z. and You, H., 2012. Mandatory IFRS adoption and the contractual usefulness of accounting information in executive compensation. Journal of Accounting Research,50(4), pp.1077-1107. Perera, D. and Chand, P., 2015. Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES).Advances in Accounting,31(1), pp.165-178. Prochzka, D., 2016. Book-tax conformity: the review of recent research and its implication for the IFRS adoption in Europe.eJournal of Tax Research (2016), 14, pp.96-118. The Conversation. (2015).Dragging Australia's financial reporting regime into the 21st century. [online] Available at: https://theconversation.com/dragging-australias-financial-reporting-regime-into-the-21st-century-46670 [Accessed 5 Oct. 2016].

Monday, December 2, 2019

Othello Summary Essays - Othello, Iago, Emilia, Michael Cassio

Othello Summary Plot Summary Iago is passed over for a promotion by his commander, Othello, a Moor and a general in the service of Venice, and vows revenge. Othello has just married Desdemona, the daughter of Brabantio, a Venetian Senator, and Iago enlists the aid of Roderigo, a rejected suitor, to tell Desdemona's father about the marriage. Brabantio goes to seize his daughter, but is interrupted by news of a Turkish attack on Cyprus. The Duke and the Senate convene, and after hearing Desdemona and Othello testify to their love for one another, they allow her to accompany him to Cyprus, which he will defend against the Turks. Iago, whom Othello regards as honest and trustworthy, is given charge of Desdemona on the journey. At Cyprus, Iago has Roderigo start a brawl, in which Cassio, Othello's lieutenant, wounds another man. Othello strips Cassio of his command, and Cassio goes to Desdemona to ask her to convince her husband to reinstate him. Iago, meanwhile, sets about convincing Othello that Desdemona has been unfaithful to him{with Cassio. Through innuendo and pretended hon- esty, Iago makes Othello almost mad with jealousy, until the Moor names him his lieutenant and makes Iago promise to help him kill Cassio and Des-demona. Desdemona has lost a handkerchief that Othello gave her as a love-token, and Emilia, Iago's wife, _nds it and gives it to her husband. Iago plants the handkerchief in Cassio's house, and then arranges for Othello to see Cassio give it to his mistress, Bianca. Othello is now convinced that Cassio has betrayed him with Desdemona, and that Cassio is aunting his sexual conquest by giving Desdemona's handkerchief to a common whore. Othello begins abusing his wife in front of messengers from Venice, who are amazed to see this change in a man they thought to be noble. That night, Othello tells his wife to wait for him in bed and goes out to walk about the city. Iago has convinced Roderigo that if he kills Cassio, Desdemona will sleep with him, so Roderigo attacks the former lieutenant. Cassio is saved by his mail shirt and wounds Roderigo; Iago ees, stabbing Cassio as he goes. Othello, passing, hears the cries and thinks that Cassio is killed, and so returns to the castle to kill Desdemona. Meanwhile, Iago and the Venetian messengers _nd the wounded men; Iago secretly kills Roderigo and sends Emilia to the castle with news of the brawl. Othello awakens Desdemona, tells her that she must die, and strangles her. Emilia returns and _nds her mistress; Desdemona revives for a moment and then dies, saying as she passes away that Othello is innocent of her death. Her husband, however, proclaims his own guilt, and as the others return, Emilia realizes her husband's plot and exposes it. Iago, furious, stabs her and ees; he is captured, and ordered to be tortured to death. Othello, heart-stricken, makes a _nal speech in which he passes sentence on himself, and then commits suicide. He falls beside Desdemona.

Wednesday, November 27, 2019

Tuition Funding and Assistance for Post Secondary Education in Ontario

Tuition Funding and Assistance for Post Secondary Education in Ontario Introduction Education has become a basic human right in Canada and the rest of the world (Watts 18). Secondary level education is not enough for a student to be well established in their life. Post-secondary education is very expensive and therefore many parents and guardians find it difficult to pay for their children’s college and university education (Watts 18).Advertising We will write a custom essay sample on Tuition Funding and Assistance for Post Secondary Education in Ontario specifically for you for only $16.05 $11/page Learn More The situation is worse for the less fortunate in the society with many of them being forced to drop out of college due to lack of tuition fees (Watts 18). This paper will highlight the efforts being made by the Canadian government in funding tuition for post-secondary education in Ontario. Level of Government Intervention The government of Ontario through the Ontario Student Assistance Program (OSAP) has been instr umental in funding college and university education in Ontario (Watts 117). The Ministry of Training in coordination with colleges and universities is responsible for fair administration of the OSAP program (Watts 117). The OSAP program is supposed to help needy students who are unable to pay for their post-secondary education (Canadian Center for Policy Alternatives 15). The government representatives vet all the applicants to ensure that only eligible students in Ontario receive this kind of assistance (Canadian Center for Policy Alternatives 19). The OSAP program is meant to supplement the payment of post-secondary education and not to necessarily pay for everything (Watts 117). There is some amount of money that a student is supposed to contribute towards their post-secondary education. The Central government facilitates the funding program through federal and provincial governments to ensure equal distribution of the post-secondary fund (Watts 117). Delivery Agents of Tuition F unding Apart from the Ontario Students Assistance Program, the government also channels funds through the Canada Students Loans Program (Mackenzie 48). The loans program is normally administered by the Federal government in coordination with the Department of Human Resources and Social Development (Canadian Center for Policy Alternatives 33). The loans program provides loans to students in Ontario where assistance is needed. The loans program assists students in universities, colleges and vocational schools. The student loans granted by the Government are normally interest free for a maximum of seven years (Mackenzie 49).Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More A small percentage of interest is charged on the loan after seven years in order to encourage students to pay up their loans after graduating from college (Canadian Center for Policy Alternatives 33). The loans kitty is funde d by the government with the loans body also relying on proceeds from loan repayment (Mackenzie 49). Interested candidates are required to fill out the reimbursement form. The Ontario First Generation Bursary is another agency used by the government to support needy students in Ontario (Mackenzie 75). The funds for this scheme are provided by the government, and the program only supports students in public post-secondary institutions. Students studying applied arts and technology are given priority when funds from this bursary scheme are being distributed. To ensure that this arrangement is adhered to, only public colleges and universities that specialize in applied arts and technology are considered (Watt 115). The First Generation Bursary scheme supports needy students who are the first ones to pursue post-secondary education from their families (Mackenzie 76). The other form of funding post-secondary education is through the Ontario Crown Ward Post Secondary Application Fee Reimb ursement Program (Beach 222). This program was set up to help former and current Ontario Crown Wards pay for their post-secondary application fees (Mackenzie 78). The program caters for application fees for full-time studies for eligible candidates. The Ontario Crown Ward Post-secondary Application Fee Reimbursement Program supports post-secondary degree, diploma and certificate programs (Mackenzie 79). Funding Arrangements The OSAP financial aid consists of a range of programs that include non-repayable grants and student loans that are refundable (Beach 59). The 30 % Off Ontario Tuition scheme helps high school graduates pay for their college and university programs within a period of four years after graduating from high school (Beach 64).Advertising We will write a custom essay sample on Tuition Funding and Assistance for Post Secondary Education in Ontario specifically for you for only $16.05 $11/page Learn More The OSAP Express initiative was develope d by the government to streamline the application process of post-secondary education funding (Beach 64). The OSAP Express eligible candidates apply and receive education grants in the shortest time possible (Beach 64). Gathering of Funds The Government of Canada in coordination with the Federal government of Ontario rely mostly on tax proceeds to fund education programs (Beach 79). Apart from proceeds gathered from tax collection, the private sector and other well-wishers make a significant contribution to the national education kitty (Beach 68). Apart from government loans, private banking institutions offer post-secondary education loans for those who are willing to borrow. Students who fail to meet the criteria of getting government loans have an option of applying for loans from private financing institutions (Beach 79). Conclusion Funding post-secondary education is a great challenge for any government especially if there are no programs to support needy students (Canadian Cen tre for Policy Alternatives 76). The Federal government of Ontario in coordination with the Central government of Canada has come up with funding programs that have helped many needy students access college education (Beach 89). The government still needs to do a lot to ensure that all students who deserve to attain college education are able to access government funds and loans (Beach 89). Due to the ever increasing number of high school graduates, the private sector should come in handy to support the government in assisting high school graduates pay for their college education. Beach, Charles. A challenge of Higher Education in Ontario. Ontario: John Deusstch Institute for the Study of Economic Policy, Queen’s University, 2005. Print. Canadian Centre for Policy Alternatives. Ontario’s Alternative Budget 2005: Addressing the real Physical Imbalance. Ontario: Canadian Centre for Policy Alternatives, 2005. Print.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Mackenzie, Hugh. Funding Post-Secondary Education in Ontario: Beyond the Path of Least Resistance. Ontario: The Ontario Coalition for Post-Secondary Education, 2004. Watts, Ronald. Post –Secondary Education: Preparation for the World of Work: Proceeding of†¦ Ontario: IRPP, 1990. Print.

Saturday, November 23, 2019

Business English - Taking a Message

Business English - Taking a Message Read  the following dialogue between a caller and a receptionist  as they discuss a delayed shipment. Practice the dialogue with a friend so you can feel more confident the next time you leave a message. Theres a comprehension and vocabulary review quiz following the dialogue.   Taking a Message Receptionist: Janson Wine Importers. Good Morning. How can I help you?Caller: Could I speak to Mr Adams, please? Receptionist: Whos calling please?Caller: This is Anna Beare. Receptionist: Sorry, I didnt catch your name.Caller: Anna Beare. Thats B E A R E Receptionist: Thank you. And where are you calling from?Caller: Sun Soaked Vineyards Receptionist: OK Ms Beare. Ill try and put you through. †¦ Im sorry but the lines busy. Would you like to hold?Caller: Oh, thats a shame. This concerns an upcoming shipment and its rather urgent. Receptionist:  He should be free in half an hour. Would you like to call back?Caller: Im afraid Ill be in a meeting.  Could I leave a message? Receptionist: Certainly.Caller: Could you tell Mr Adams that our shipment will be postponed and that the 200 cases ordered should arrive next Monday. Receptionist: Shipment delayed †¦ arriving next Monday.Caller: Yes, and could you ask him to call me back when the shipment arrives? Receptionist: Certainly. Could you give me your number please?Caller: Yes, its 503-589-9087 Receptionist: Thats 503-589-9087Caller: Yes, thats right. Thanks for your help. Goodbye Receptionist: Goodbye. Key Vocabulary to catch a persons name (verb phrase) be able to understand a persons nameto be busy / to be engaged (verb phrase) have other work to do and not able to respond to a telephone callto hold the line (verb phrase) wait on the telephone  to leave a message (verb phrase) have someone take note of a message for someone elseto be free (verb phrase) have time available to do somethingurgent (adjective) very important needing attention immediatelyshipment (noun) delivery of merchandiseto postpone (verb) put off something to a later date or timeto be delayed (verb phrase) not be able to happen on time, be postponedto call someone back (verb phase) return someones telephone call Taking a Message Comprehension Quiz Check your understanding with this multiple choice comprehension quiz. Check your answers below, as well as practice key expressions from this dialogue.   1. Who would the caller like to speak to?   The receptionist  Anna Beare  Mr Adams 2. Which company does the caller represent?   Jason Wine Importers  Sun Soaked Vineyards  Beare consulting 3. Is the caller able to complete her task?   Yes, she speaks with Mr Adams.  No, she hangs up.  No, but she leaves a message. 4. Which information does the caller wish to leave?   That they havent received their shipment yet.  That there is a short delay in the shipment.  That the wine was of poor quality. 5. What other information does the receptionist ask for?   The time of day  The callers telephone number  They type of wine shipped Answers Mr AdamsSun Soaked VineyardsNo, but she leaves a message.That there is a short delay in the shipmentThe callers telephone number Vocabulary Check Quiz Good morning. How can I ______ you?Could I ________ to Ms Devon, please?Whos ____________, please?________ is Kevin Trundel.Im sorry, I didnt ____________ your name.Im sorry. Shes ___________. Can I take a ____________?Could you ask her to call me _________?Could I have your ___________, please? Answers helpspeakcallingThiscatchbacknumber

Thursday, November 21, 2019

Who is Jesus Essay Example | Topics and Well Written Essays - 1000 words

Who is Jesus - Essay Example Matthew was the only direct disciple of Jesus. Mark was a disciple of Simon Peter and Luke a disciple of Paul of Tarsus, hence the Synoptic Problem. Some scholars favor Matthew as the source and Mark and Luke’s Gospel derived from Matthew’s and a hypothetical source which they call Q. Document. There is no proof of this, only the historical testimony of who was with Jesus and who wasn’t.Jesus started His ministry by asking John to baptize him, (Mat.3:13-17) but John tried to deter him, Jesus insisted on the grounds of fulfilling righteousness. Once baptized, Jesus went up out of the water and in that moment heaven was opened and the Spirit of God descended upon Him. He then went to the desert for forty days and forty nights to fast and meditate. It was at the end of that fasting that de evil one came to tempt Him. Yet, although hungry in the flesh he was filled with the spirit of God and did not succumb. (Mat.4:2-11) Jesus’ strength and spiritual nurturing came from doing the will of God, from deep within. Foremost, He believed in his Father, he lived the scripture. In John.15:2-17 Jesus explains how remaining in God, by fulfillment of the law, giving to the needy, prayer and fasting is what leads the way. This is how He fostered his own spiritual life.

Tuesday, November 19, 2019

Art works Essay Example | Topics and Well Written Essays - 750 words

Art works - Essay Example v=FIVAEwjiU8I However, it is also no longer there. Due to copyright issues, they changed the music. The new music is more appropriate to the geographical location, but it does not have the power of the original, and there really is no narrative. The actual show in Hang Zhou is here: https://www.youtube.com/watch?v=MSMDgMhfM_M I found this because I was a little suspicious of the Chinese watermark on the building face in the upper right corner of the screen. Since a Chinese travel site is responsible for a link to this video, perhaps it was intentional. However, the fountains in Hang Zhou seem more tuned to their music. It is possible that the sound actually controls the fountains. This is not the case in Dubai. In the first video there was a slight disconnect, because of this. The first musical fountin I ever saw was in Seattle and the music actually controls the fountain. It is only one fountain, but an excellent experience, since there is no disconnect between the audio and the vis ual. The location of the Chinese musical fountain is really worth noting as a work of art in itself. West Lake in Hang Zhou is three large lakes joined by bridges, and it has been developed as a local and tourist attraction based mostly upon the Legend of the Snake Lady. Many attractioins have been created and they are all affordable even to the lowest wage earners in China at ranging from 10 rmb (1.5 cents USD) to 75 rmb (9 cents USD)Ten wood carvings are located in Leifing Pagoda and a nightly show of music and dance telling the tragic story of the snake who turned into a lady and fell in love with Xu Xian . "Leifeng Pagoda in Evening Glow" is one of â€Å"Top Ten Views of West Lake†. In the pagoda, you also can find a series of wood carvings themed Legend of the White Snake. Faced on three sides by typical Chinese landscapes of cloud shaped hills, the lake has been developed artistically as a World Heritage Site. The light and fountain show, Time to Say Goodbye is located in an inlet on the lake shore where these hills are the visible background on one side and the cityscape is the other. The fountain show plays nine to eleven times daily and it is free. https://www.youtube.com/watch?v=GXCTt8hXtF8 I found this video of the rather disturbing. I would not walk twelve blocks to see it. There was no narrative to connect the audio and the video. The sculpture was nice and changing the lights and colors is a great idea. But nice is not art to me; it is decoration. I would also prefer more musical sound, perhaps short musical sound bytes. The sound was the most disturbing element of this work, as it also had no connection, but seemed like a selection of random sounds, some quite unpleasant with random spaces of silence. Then if the viewer could control the whole exhibit somehow, either with a keyboard or with a pressure board or even video it could become quite interesting. As it is, it is obviously an expression of feeling, but it seems more like a nightma re, or indigestion. Of course this might have been intentional if the artist dislikes human creations and thinks they should not be seen alongside nature. I was unable to find out anything about this video, so I cannot even guess by the other works of this artist or by his or her history. Because of the extreme disconnection between the very ordered stack of blocks and the weird sounds, I assume that this is an intentionally

Sunday, November 17, 2019

Historical Critical Perspective on the Life and Works of Langston Hughes Essay Example for Free

Historical Critical Perspective on the Life and Works of Langston Hughes Essay The paper will focus on criticizing the works of Langston Hughes in the basis of his life and influence of his surroundings. The historical perspectives will be the basis of criticizing his works. How the political and social aspects did influenced him to create his poetries. The life and works of Hughes in response to his adamant life will be discussed critically in this paper. Langston Hughes Life Born at Mississippi in 1902, Langston was the son of both African American citizens. In his growth, his environment was stained with racial discrimination issues which were instigated by his grandmother and the environment he lived. This rooted in writing about social issues which is mostly the topics of his writings. His greatest achievement was that he was the first Black American who was considered with racial consciousness to make a living by writing (Leach 14). He received many awards regarding his writings as he is a well-known figure in the society, a leading literalist in the Harlem Renaissance and critique of racism. His works includes the book of poetry which is The Weary Blues published in 1926. He was famous in playwright and musical dramas which were used in his time. Three of his famous works will be summarized and the influence of his works will be discussed.  · The Black Nativity (1921) – this is a collection of gospel songs which must be presented by black people. This means the character within the gospel about the birth of Christ is portrayed by African Americans.   It was played in Chicago and became a big hit in its time. The play was made from the influence of racism in the state. Langston created a new image of nativity when he arranged it to be played by Black people. This had become controversial but still became popular because of its uniqueness in approach.  · Not with Laughter (1920) – is a novel which depicts the black life in a town of Kansas. The work shows the character’s life on his dealings with tragedies and peaceful life in the town.  · The Weary Blues (1926) – this is collection of poetry blues by Hughes. The blues poem shows the nature toward affirmation and self negotiation, both consolatory mourning and melancholia (Ramazani 144). His works shows the life of black people in his time mixed with fictitious plots and heartwarming ideas in his works. The people view his works as inspirational and influences the way people view on the black people. The Harlem Renaissance is described as a period wherein racial criticism is intense wherein the blacks challenge the white racism by producing African Americans good in various field. This inspired Hughes to continue his endeavor towards writing his own poetry. Criticisms on his works At present, his works can be seen as not to promote racism but to see how Blacks and Whites have the same talents and ideals. The thorough examination of his works shows how he gave the tragedies on the life of blacks but then provide the positive side of it. His renowned play which is the Black Nativity showed a different approach in the way people think about gospel plays. The new approach was criticized but then, the issue of equality in religion beyond racial boundaries prevailed. His works became useful in the development of African American literature and continues evolvement of the discipline. His experience and his thoughts influenced the society through his writings. He’s well known works influenced the culture and life of the people in his time and the present.

Friday, November 15, 2019

The Third Parent :: Biology Essays Research Papers

The Third Parent Once there was a princess who was born with three parents- a lovely mother, a wonderful father, and a third who was neither. The princess lived with her mother and father in a humble but charming little castle near the sea. The third parent lived inside the princess's head. The princess did not realize the existence of this parent for quite some time. It had hidden itself deep in her psyche, biding its time, waiting for precisely the right moment. It fed on her secret fears and weaknesses and grew strong on them. It watched her true parents stealthily through the princess's innocent eyes, waiting for them to look away for just one moment. They seemed unlikely to do so, as the princess was greatly cherished and well cared-for. In the princess's ninth year, however, the moment arrived. It was not the true parents' fault. They were only human. Still, it was rather unfortunate. The princess was, by nature, a blithe little soul. She loved to sing and dance and play in the courtyard with her younger brother and the royal pets. When not at play in the sun, she was equally happy retiring to her sunny yellow bedroom, where the curtains were laughing daisies and baby animals romped on the walls. There she would rest with a stack of books given her by the Old King, her father's father, and read contentedly for hours. One day the young king and queen had to face a sad matter, and for just one moment their attention was turned from their daughter. The princess came into her room one day to find her mother weeping. When told the reason why, the princess wanted to weep too, but could not. In that moment when her deepest fear had been realized, the Third Parent reached its full strength. "No crying," it said to her. "And no talking." It shooed the queen out of the little yellow room and, using the princess's own hands, locked the door behind her. There the princess remained as a prisoner to the Third Parent. The animals on the wall ceased their romping. The daisies no longer laughed. The sun disappeared from the window and the air grew heavy and still. Numbly, the princess crossed the darkened room to gaze into her mirror. She felt so cold and strange, she had to see if her appearance had altered.

Tuesday, November 12, 2019

Legal History of Bangladesh Short

Legal System has developed gradually in Bangladesh with her growth as a nation over the centuries. Before the advent of British rule this part of the country was under Mughal rule. The Mughals seized power from the Turko-Afghan sultans who ruled the country since the beginning of the 13th century. It was under the Hindu ruler (Aryans) for 1500 years before and after the beginning of Christian era when they conquered the land by vanquishing the indigenous people. During the Turko-Mughal rule the country formed the eastern part of Subah Bangla and, during the British rule, eastern part of the province of Bengal.Historical development of Legal System of Bangladesh: Legal history of Bangladesh can conveniently be studied under five important periods — Hindu Period, Muslim Period, British Period, Pakistan Period and after independence (or Bangladesh period History & Development of Legal System in Bangladesh: Hindu Period to Pakistan Period Md. Ziadul Islam Chowdhury Sadi Department of Law University of Dhaka Legal System has developed gradually in Bangladesh with her growth as a nation over the centuries.Before the advent of British rule this part of the country was under Mughal rule. The Mughals seized power from the Turko-Afghan sultans who ruled the country since the beginning of the 13th century. It was under the Hindu ruler (Aryans) for 1500 years before and after the beginning of Christian era when they conquered the land by vanquishing the indigenous people. During the Turko-Mughal rule the country formed the eastern part of Subah Bangla and, during the British rule, eastern part of the province of Bengal. Historical development of Legal System of Bangladesh:Legal history of Bangladesh can conveniently be studied under five important periods — Hindu Period, Muslim Period, British Period, Pakistan Period and after independence (or Bangladesh period). HINDU PERIOD: Introduction & Sources of Law Legal system in Bangladesh under Hindu period is also known as Aryan legal system because during Hindu period law and legal system were mainly developed by Aryans who migrated from central Asia[1]. After coming to India the Aryans followed certain norms in their conduct with one another. Read also History QuizzesThe rules of conduct (achar) of each class included religious observances which were binding, and violation of the same was expiated by the rituals of penance (prayaschitta). The Brahmins, the priestly class, helped the wrongdoers in performing those rituals. Those rules of conduct were called dharma and included duties and obligations. In course of time it became the dharma of the king to compel the people to observe their rules of conduct and the Brahmins, as the repository of knowledge of those rules, advised the king in administering the same. Legal obligations and their violations were

Sunday, November 10, 2019

President Jackson on the Twenty Dollar Bill

Jackson on the Twenty Dollar Bill Taylor Alton, 7th 11/13/11 I do not believe that President Jackson should be on the twenty dollar bill. He was not a man of good; all he cared about was pleasing himself and making other people believe he was doing good; manipulating them. Andrew Jackson was only concerned with keeping the union together. If he could get people to see that he could keep the states one nation then he would gain fame. I find this very ironic, he hated paper money and actually preferred coins, and people want him to be on the twenty dollar bill.The last reason I don’t want him on the twenty dollar bill is because of the way he treated the slaves and slavery in itself. Why should we put a man on money that does not deserve it? Andrew Jackson was a one man show unless it came to putting on a fake smile to â€Å"win† over his followers support. If something that he saw posed as a threat to his ideas then it was no good. Take cooperation’s or businesses for example, Andrew Jackson and most of his Democratic followers feared the growing economic and political power exercised by some corporations.Their ability to amass wealth, through banking and manufacturing operations, and to influence and even coerce individual citizens, posed a threat to the Jeffersonian ideals that Jackson held dear. So once again, those companies threatened his power and he did not like that. Andrew Jackson believed that the Second Bank of the United States was unconstitutional and that it posed a serious threat to the American economy and its democratic political institutions. Though its charter was not set to expire until 1836, BUS (Bank of the U. S. ) president Nicholas Biddle requested and received a congressional re-charter in 1832.Jackson decided to veto the bill. Jackson escalated this so-called â€Å"Bank War† in 1833 when he removed federal government funds that were on deposit with the BUS and distributed them to loyal state banks. Thatâ€⠄¢s not right of him to do that, in my opinion it doesn’t matter if he’s president or not. It posed as a threat to him and he feared for his own power. Jackson did not even like paper money anyways. He preferred to use coins instead, so putting him on money he wouldn’t even approve of us using is idiotic. Andrew Jackson was a man of action not of philosophy people say.He once was a slave owner before his presidency years. He took up the matter of slavery in only a political aspect. America was supposed to be a land of the free, and yet we have slaves. On July 5, 1852 people gathered in New York to here a speech about Independence Day by an African American former slave Fredrick Douglas. He blamed Andrew Jackson for the spread of slavery in America. He saw him as a hypocritical politician and a hypocritical American. Jackson transformed millions of acres of land that Indians lived on (Indian removal act) in the south into cotton plantations.This probably would ha ve happened without Jackson but he was the heart of this whole idea in making plantations for slaves to work on. Now if he was the man he says he is why would he want more land for African Americans to work on? Maybe Jackson has done some things that have had a positive effect on our nation today but for me I can’t get past all the wrong he’s done as well. He is a man of power and fame and he wants nothing to do with anything that he feels threatens or harms his ideas that he instills in people. He does not deserve the right to be on the twenty dollar bill.

Friday, November 8, 2019

How Organizational Changes Affect Employees Within An Organization

How Organizational Changes Affect Employees Within An Organization Introduction Research Background An organizational change can be described as a systematic approach to transitioning organizations, team members and individuals from the prevailing state to a desired future state (Lewis, 2011).Advertising We will write a custom proposal sample on How Organizational Changes Affect Employees Within An Organization specifically for you for only $16.05 $11/page Learn More It is a process within an organization that aims at assisting stakeholders to accept changes in their organizations or individuals affiliated with the organizations. The need for organizational change has been necessitated by the increasing market pressures (Lewis, 2011). In this regard, companies are often effecting changes so as to remain competitive in the market. Organizational changes can be done in numerous ways. They may entail realigning organizational goals and objectives, changes in budgets, reducing or increasing the number of employees in a project or within a department (Lewis, 2011). Organizational change management process requires some fundamental structures and tools to effectively control any form of organizational change (Lewis, 2011). In this case, the main objective is to capitalize on the benefits and curtail consequences for employees; besides, care is taken to guarantee that the process does not cause disruptions. Even though this is the case, organizational changes can have direct effects on all departments from junior to senior employees within an organization (Lewis, 2011).Advertising Looking for proposal on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Therefore, irrespective of the nature of change to be effected, the crucial aspect is an organization’s ability to win the buy-in of its employees in relation to the change (Lewis, 2011). Change is an unavoidable fact of any corporate organization; it also generally permeates in the society, thereby affecting everyone and every corporate organization. Therefore, the operations and structures of corporate organizations must have the capability of responding to change. The need to respond to change is brought about by changes in economic conditions, government involvement, limited resources and tight competitions among business entities (Lewis, 2011). Even though organizational changes are never deliberately intended to negatively affect employees, many employees still find themselves disadvantaged. Problem Statement Employees have been the main victims of organizational changes (Patterson, 2012; Allcorn, 2005). When employees are not well prepared and involved in an organizational change process, they are likely to be negatively affected by the change (Russel McGovern, 2012). Besides, failing to secure employees’ buy-in can prove to be disastrous to an organization’s change process (Bogardus, 2009). In this regard, many organizations do not pay at tention to how changes may affect employees on an individual basis. This is one of the reasons many organizations do not realize successful change processes. It is often important for an organization to find appropriate ways to involve its employees during the planning and execution of changes.Advertising We will write a custom proposal sample on How Organizational Changes Affect Employees Within An Organization specifically for you for only $16.05 $11/page Learn More However, many organizations fail to do this, the consequence of which is the inability to realize how the changes affect employees commitment, behaviors and attitudes. The following are the list of problems and related sub-problems: The main problem is: How do changes in banks affect employees at individual levels? The related sub-problems are: How do bank employees perceive organizational changes with respect to their job specification? How do bank employees cope with the effects of organi zational changes? How are bank employees prepared for planned organizational changes? How do planned organizational changes impact staff turnover? Research Objectives and the Scope of the Research The research study has the following objectives: To explore how changes affect bank employees at personal levels. To evaluate employee’s perceptions of organizational changes in regards to their work specifications. To examine how bank employees cope with organizational changes. To investigate the way bank employees are prepared for organizational changes. To find out how organizational changes affect staff turnover. With respect to scope, the study will focus on how organizational changes affect employees within an organization. Besides, the research will be confined to the banking industry whereby employees of different banks will be surveyed and interviewed. Since there are numerous banks within the country, and owing to the limited time, the research will only consider survey ing and interviewing employees from only a few selected banks. Besides, it is worth pointing out that the data will be gathered qualitatively and then coded for analysis. The instruments of data collection will only be two: structured interviews and open-ended questionnaires. The study will only be done for the purposes of academics. In this case, there will be no need to conduct a large-scale research study.Advertising Looking for proposal on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Literature Review There exist many research and literature materials on the effects of organizational changes on employees. Various scholars have examined the effects with respect to different aspects of employees’ working environments. Indeed, a study by Biron, Karanika-Murray and Cooper (2012) acknowledge the fact that there is a growing interest in cascading change through the hierarchical levels in corporate organizations and finally to individual employees. This implies that interventions at organizational levels often have different effects on different departments and individuals. Another study by Saksvik (2009) has stressed out the significance of an individual employee’s perception and participation in an organizational change process. Saksvik (2009) argues that the success of an organizational change process greatly depends on the degree to which employees are involved and how they perceive organizational change processes. However, the study does not address how the changes impact individual employees. This implies that the scope of the study did not capture how employees were individually impacted by changes in the organizations they worked for. This provides a gap that this study seeks to seal through a survey and interviews. Hansson, Vingard, Arnetz and Anderzen (2008) conducted a controlled study to examine the impact of organizational change on workers’ job satisfaction, exhaustion from work and self-reported health conditions. The study was divided into two groups: one group of individuals affected by organizational changes and another one as a reference group of individuals not affected by the changes. The outcome of the study pointed out to the fact that there was the importance of taking into account the interest of individual employees’ plight during the planning process of organizational changes. However, the study only dealt with the consequences of change on workers in relation to only a few selected aspects. It did not provide a holistic approach to the study of the effects, hence its limited scope. In this regard, this study will widen the scope and look at the effects of organizational changes on an employee in a holistic manner. Many different researchers contend that an organizational change is typically activated by a relevant environmental change that, once acknowledged by a corporate organization, results in an unintentionally generated response (Lewis, 2011; Contento, 2010). The implication of this is that changes within an organization are intended to transform crucial organizational variables that further have effects on the stakeholders of the organization and job-related behaviors, especially employees. Other scholars also describe change as an empirical observation of differences in a state or form over a period of time within an organizational entity (Antoniou Cooper, 2005; Singh, 2009). According to their perception, the entity may be a service or product, work group or an individual’s job (Antoniou Cooper, 2005; Singh, 2009). This means that an organizational change can be perceived as a critical event, which can prospectively evoke stress reactions and other forms of negative consequences in workers. Moreover, employees normally face unique sets of workplace stress factors emanating from a changing work environment, which may be stressful for employees. However, it is important to note that workplace stresses are not only brought about by organizational changes. Even though this is partly true, the scholars failed to acknowledge other variant factors that result in stress among employees. In this regard, Barling, Kelloway and Frone (2005) argue that sources of workplace stresses may include the position held, workload and time spend working. In this respect, a further study is necessary to determine whether or not an organizational change results in stresses for employees and how employees cope with such a situation. This proves that the argument by Antoniou and Cooper (2005) and Signh (2009) were biased; their studies did not take into consideration other factors that, apart from organizational changes, may result in workplace stresses. Joseph and Chacko (2010) argue that corporate organizations exist in a dynamic and changing environment. They further state that most of the corporate organizations undergo extensive changes as resources increasingly become scarce; the implication of this is that employees are required to do more with limited resources. In this case, Joseph and Chacko (2010) reveal that any change will have definite effects on individual employees. The consequence of these effects may be negative in terms of economic and social life of each employee. These, in turn, influence the employees’ behaviors, beliefs and attitudes. The bulk of research studies that have been conducted on organizational change only focused on an organizational perspective while ignoring an individual angle (Packard, 2 013; Peacock, 2008). Such research studies seem to either evaluate an organization’s strategic adaptation or environmental changes (Malm, 2008). Consequently, researchers have clearly neglected the attitudes and behaviors of employees charged with the implementation of planned changes; it is noteworthy of the fact that these employees are very important to the success of an organization’s change process (Wittig, 2012; Jimmieson White, 2011). Hence, most scholars have created a reasonable understanding of how corporate organizations take care of their environment and how particular contextual variables actually impact the achievement of specific organizational changes (Alkhaffaf, 2011). However, the scholars have done less with regards to how individual employees perceive changes taking place within a corporate organization. Moreover, the scholars have also failed to examine how such perceptions are impacted or influenced by particular organizational changes and their ultimate response to the changes. Therefore, this research study seeks to add to the little that is known about the impact of organizational changes on individual employees. Other studies show that employees’ opposition is the greatest obstacle to the implementation of organizational changes (Mittal, 2012; Pasmore, 2010). Workers create opposition to change since they have no other options but to acquire new talents that are relevant to the changes being prompted. The research studies show that employees have never disagreed with the necessity for change; they only experience what is known as the fear of the unknown and the capability of adapting to the new changes. Vividly, these studies succeeded in finding out the reasons employees resist organizational changes; however, they failed to precisely establish how the changes impacted the employees thereby making them resist the changes. This is also a significant gap that this research will seek through a logically designed st udy. Dean (2008) argues that despite the fact that organizational changes affect employees, effective and efficient change management is able to streamline the processes of change and minimize the negative effects on employees. He further posits that when an organizational change is appropriately managed, employees are able to understand the benefits of a suggested change and hence accept it. However, it is important to note that some changes may end up still having negative effects on employees even if they are to be appropriately managed. For instance, it has been noted that employees can only be motivated to participate in a change process if he or she is sure of getting expected returns on personal input. However, where a change process directly targets employees, especially in relation to salary reductions and layoffs, they are likely to be negatively affected, irrespective of whether the change process is well managed or not. Therefore, the argument by the Dean (2008) that an appropriate management of a change process motivates employees to support the change is generalist in nature and does not reflect the reality. The researcher should have noted that there are intervening or moderating factors that must come into play during a change process to determine whether an employee is willing to support the change or decline to do so. Another study highlightes the fact that some organizational changes that fill the work environment with uncertainty result in low work morale among workers (Harrington, 2011). Consequently, most of them become cautious when it comes to taking risks; in this case, job performance and productivity go down and the employees become emotionally withdrawn from work. The study additionally reveals that when a corporate organization undergoes an organizational change, such as a merger or acquisition, downsizing and departmental restructuring, it is likely to make workers have the feelings of uncertainty, insecurity, stress and fretfulne ss. It is important to note that this study will have a theoretical underpinning, which is drawn from the motivation theory (Foster, 2007). Some researchers have noted that motivation forces are mostly described as those forces that encourage and sustain human behavior over a given period of time (Ryan, 2012; Held, 2006). In relation to this, the main objective of organizational change efforts is to make employees sustain certain behaviors that enhance and support the organizational changes over a desired period of time; generating commitment is a significant part of the organizational change process. It is noted that a successful implementation of a change process and working with motivated employees are crucial to the sustenance of an organization’s competitiveness (Ryan, 2012; Held, 2006). Therefore, the most appropriate theory on which this study will be grounded is equity theory. Equity Theory was proposed by Adams (Msoroka, 2012). The theory proposes that people view th eir world in the form of comparative inputs and outputs. In this case, they calculate what they invest in their job and the benefit they get out of it (Msoroka, 2012). They then make a comparison between their input and beneficial outcomes, on the one hand, and those of their peers, on the other hand (Msoroka, 2012). After this, they develop a ratio of comparison. If their input/outcome ratios are identical to those of their peers, there is unlikely to be tension. However, any noted difference may result in tensions that may negatively impact organizational change processes (Msoroka, 2012). This is thus a social exchange process in which employees expect benefits that are commensurate with their input during work (Msoroka, 2012). The variables that entail the social exchange in the context of an organizational change include resistance to change, commitment to a process of change and justice (Msoroka, 2012). Justice, in this case, is a measure of how an employee may perceive some ou tcomes he or she gets from the organization following his or her input during the change processes (Msoroka, 2012). According to Adam’s theory of motivation, if an employee perceives that he or she has not been treated justly, then he or she is likely to have a negative attitude and behavior towards working in the organization (Msoroka, 2012). Therefore, the Equity Theory can help in understanding how organizational changes affect employees at personal levels. Theoretical Framework This research study will be guided by a theoretical framework. There will be two main forms of variables: independent variables and dependent variables. In a research study, the independent variables are the influencing or cause variables that lead to specific resultant outcomes (Wood Ross-Kerr, 2010). Dependent variables can be described as the principle variables in a research study. They can be defined as the outcomes that a researcher wants to predict by manipulating or causing change in the i ndependent variables (Babbie, 2011; Kothari, 2008). Thus, a researcher’s main aim is to establish the interplay between the independent and the dependent variables. There are also other variables that play a significant role in a research process. These are known as moderator variables. Moderator variables are those variables that have strong contingent effects on the relationship between the independent and the dependent variables (Sekaran Bougie, 2010). It is important to note that the independent variables will be considered to be the organizational changes that take place within the banks that will be studied. The independent variables will be the effects resulting due to independent variables; the dependent variables will therefore, entail the effects the organizational changes have on the employees of the banks that will be studied. It is also important to note that there will be intervening or moderator variables which will determine the type of effects organizational changes will have on employees. The following represents a diagram of a theoretical framework for the study: The main hypotheses for study include: Organizational changes negatively affect the attitudes of employees when they are not involved in the change process. Poor planning and implementation of organizational changes reduce employees’ job performances. The type of leadership enforced during organizational change processes within an organization impacts the beliefs and behaviors of employees. Proposed Research Methodology Research Methodology The study will utilize a qualitative method. A qualitative research is a method of inquiry that is used to gather information related to a deeper understanding of human behaviors. Besides, this method of research study allows personal ideas, thoughts and concepts to be integrated into research findings. A qualitative research method provides very rich explanations of issues that the use of a quantitative research method cannot a llow (Merriam, 2009; Creswell, 2012). Importantly, a qualitative research method yields information about people’s real experiences, feelings, opinions and knowledge (Flick, 2009). Therefore, having considered the type of data required to achieve the objectives of this research study, a qualitative research method is considered to be the most appropriate. Furthermore, the setting of the study will be in the form of a survey research and structured interviews. A survey research is usually utilized to evaluate beliefs, views and sentiments of individuals or subjects being studied. The use of survey research enables a researcher to analyze individuals’ behaviors that cannot be analyzed through other settings, like experimental settings (Andres, 2012). Besides, the study process will also take place in an interview setting. Interviews will be helpful to the researcher in terms of creating an affinity with the participants, hence permitting the collection of adequate inform ation. The survey process will involve identifying respondents in different banks. The questionnaires will then be taken to each bank for the respondents to complete. This approach will be taken because it may be difficult to gather all respondents together in the study process due to their tight schedules at the banks and the possibility of some of them failing to turn up for the study. With respect to the structured interviews, the study will also be conducted in each bank. The interviewees will be asked in advance to spare a portion of their time to participate in the interviews. Each of the interviewees will then be interviewed for not more than 10 minutes. Data Collection Methods During the process of data collection, a triangulated approach will be used. With respect to this, open ended questionnaires and structured interviews will be utilized as instruments of data collection. It is worth noting that a triangulated method of data collection combines a range of data collection techniques that ensure sufficient information is gathered for a study (Samsonowa, 2011). With triangulation, the levels of threats to internal validity are detected and dealt with promptly. This, therefore, results in a stronger research design and more reliable and valid research findings or outcomes (Nykiel, 2007). A sample of respondents will be selected from 8 banks. In this case, a simple random sampling method will be used to recruit 5 respondents from each bank. Thus, in total, there will be 40 respondents for this research study. It is important to note that there is a possibility of some respondents failing to turn up for the study. In this regard, they will still be replaced through a simple random sampling. Simple random sampling is preferred as the most appropriate sampling technique due to a number of reasons. First, the use of a random sampling technique allows every item within a population to have an equal chance of being selected for inclusion in a research study ( Antonisamy, 2010). In cases where a population is homogenous, a simple random sampling can guarantee representativeness within a research study. This implies that there is a high possibility of having a population under study to be sufficiently represented in a research study (Fink, 2006). In addition, a random sampling technique is one of the easiest approaches to selecting sample populations; it is time saving and a cheaper means in terms of cost. During the sampling process, research ethics will be observed. No individual will be coerced to participate in the study. Instead, every participant will be allowed to pull out of the study at his or her own will. Moreover, no form of deception will be used to enlist the participation of respondents. The triangulated instruments of data collection, as earlier mentioned, include structured interviews and open-ended questionnaires.Considering the context of this research study, structured interviews will be crucial to the study since they are usually more efficient than other forms of data collection (Hersen, 2011). Furthermore, the use of structured interviews enables a researcher to administer similar questions in a similar order, thereby ensuring standard responses from respondents (Hersen, 2011). The choice of open-ended questionnaires has also been informed by numerous factors. One of the reasons is that open-ended questionnaires allow respondents to answer questions by providing information according to their own perceptions (Kumar, 2005). Besides, during the study process, respondents are often free to provide as much information as they are able because they are not limited as in the case when they are to answer closed questionnaires (Kumar, 2005). Moreover, another advantage of using open-ended questionnaires is that they enable a researcher to collect accurate data. This happens in two ways. First, it is unlikely that respondents will forget responses they have to provide if they are allowed to respond free ly. Second, open-ended questionnaires ensure that respondents read and understand the questions before giving their response, unlike in closed-questionnaires where a respondent may simply disregard questions and end up providing wrong responses (Kumar, 2005). This happens when respondents are given very many questions with numerous options to choose from. During the data collection process, the respondents will be assured of the fact that the information they will provide on the questionnaires will be kept confidential and that their identities will also be kept confidential. Moreover, the opinion of every participant will be respected. Furthermore, the researcher will respect the time of the respondents, especially during interview sessions. This will be important in terms of gaining their trust and future cooperation. The data analysis process will involve inspection, transformation and cleaning with the aim of highlighting important and useful information. After the foregoing pro cess, the data will be coded. Coding is termed as an explanatory technique that is used to consolidate the data in a methodical fashion and provide a way to present the clarification of the data into specific quantitative techniques. With respect to this, the data will be categorized into themes. 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