On the Roads optimism Essay example - 2844 Words

nbsp;nbsp;nbsp;nbsp;nbsp;In Jack Kerouac’s novel On the Road, the narrator, Sal Paradise offers up to us what seems to be a very optimistic view on life. He is forever singing the praises of how wonderful his adventures will be and his high expectations for the future. To Sal, the novel is defined by youthful exuberance and unabashed optimism for the new experiences that he sets out to find. A deeper look into the novel, as well as a look at some of the critics who have written on it, reveals a much darker side, a more pessimistic and sad aspect that Sal simply fails to realize until the very close of the action. Whether Sal is hopped up on the optimism of jazz music, secure in his belief that he is off to find ‘IT,’ or just excited†¦show more content†¦nbsp;nbsp;nbsp;nbsp;nbsp;The influence of Dean Moriarty on the novel, in terms of everything from plot to general tone to the thoughts and dreams of Sal, is immeasurable. Most importantly though, he is the catalyst for much of this blind optimism – for in a sense, he personifies blind optimism. During the long introduction of Dean in the first chapter, Sal shows the vast impression that Dean will have on the tone of the novel: all my New York friends were in their negative, nightmare position of putting down society and giving their bookish or psychoanalytical reasons, but Dean just raced in society, eager for bread and love; he didn’t care one way or the other (Kerouac, 7). Dean’s refusal to look at the world with a disapproving eye and always having hope for simple things like food and sex exemplify his personification of optimism. This early passage of the novel shows that Dean will - and eventually does - become the driving force in the optimism that marks much of the book. Dean’s lust for life guides himself and Sal to places such as jazz clubs, old friends’ houses, and even Mexico. But with Dean as well as the cohorts that follow his madness, (Sal, Ed Dunkel, Carlo Marx and many more) the result ends up being much less than ideal, despite the fact that they sometimes happen to receive thatShow MoreRelated Maya Angelou: Hope into Art Essay1343 Words   |  6 Pagesof the hope and optimism in its heart that enables it to sing no matter its dour, trapped circumstances.   In similar ways, Angelou often used such hope and optimism to survive terrible life experiences, like living through the Watts Riots in Los Angeles and their a ftermath.   Over the years Angelou had to make tough choices for a female, especially an African-American woman in a racist society.   Nevertheless, she exhibited hope, optimism and courage that enabled her to walk the road seldom taken.  Read MoreDeath Of A Salesman And A Streetcar Named Desire1207 Words   |  5 Pagesto believe that there was ever any optimism. 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This philosophy reasons that, because god cre ated everything and is perfect, than it follows that anything that may take placeRead MoreLook Both Ways1405 Words   |  6 Pageswith pain. Presented when fear had taken control of the Western World as a result of the horrific terrorist attacks of September 11th, 2001, Watt convinces the audience that there can still be optimism which leads happiness even when people are fearful. Watt’s portrays a view that pessimism can lead to optimism when the characters develop their own individual ways of coping with grief through strong animation, photo montage and subtle symbolism. Nick struggles at first but develops an understandingRead MoreA Short Term And Long Term Goals1130 Words   |  5 Pagesdivided into short-term and long-term objectives. A short-term goal is something you want to accomplish in the near future, such as planting a garden next week, or buying a new car before the end of the year. A long-term goal is for further down the road like graduating from college, or saving for that sunny retirement you long for. They require more time and planning than a short-term goal and can be difficult to set. Here are a few tips to help make it easier for you to set or readjust yourRead MoreThe Internet, is it a privilege or a necessity?700 Words   |  3 Pagesbecause one can look on their GPS to get driving instructions. â€Å"Dorris and Charles Garton, of Ridgecrest, were following their navigator to get to an RV rally in Oregon when their motor home and golf cart got trapped behind fallen trees on a logging road. The Gartons’ instinct told them to turn around when the directions felt wrong, but the duo said their 6-month-old GPS told them to push forward.† (Cruz, 2013) Luckily, this might be one technology that is beneficial not to have. Many lose their commonRead MoreAmerican, Little Miss Sunshine, By Jonathan Dayton And Valerie Faris1675 Words   |  7 Pageshave shifted the common definition and instead of optimism the American Dream is now defined in more cynical terms of upward mobility and wealth. UK director Andrea Arnold’s 2016 film American Honey about a young woman who joins a roaming magazine crew critiques the American Dream through the lens of this cynicism. Conversely, the 2006 comedy Little Miss Sunshine by Jonathan Dayton and Valerie Faris follows the journey of a dysfunctional family’s road trip to California for a beauty pageant. These twoRead MoreJohn Steinbeck s Of Mice And Men1397 Words   |  6 PagesGeorge with an escape route from the troubles of society, also helping him to sustain an emotionally and economically healthy life. However, when ascending into the depths of this novella, it is revealed that there is more than just happiness and optimism when it comes to the American Dream. In the third chapter, an interesting quote emerged. This is when George rants, â€Å"‘if I was bright, if I was even a little bit smart, I’d have my own little place, an’ I’d be bringin’ in my own crops, ‘stead ofRead MoreLeadership Reflection Paper1174 Words   |  5 Pagesself -care go hand in hand. Employees respect leaders who actively listen and align their purpose around the vision and mission of the organization. Dees (2013) mentions, â€Å"Optimism is an outer display of the inner quality of hope that leads towards a positive future† (p. 222). When the honor of leadership is given to an individual, the road is not always smooth and easy. Sometimes, there are difficult situations and times in which a leader must display strength of character under pressure. It is theRead MoreOptimism In My Father1350 Words   |  6 PagesOptimism. In the Merriam-Webster English Dictionary, optimism is defined as â€Å"a feeling or belief that good things will happen in the future† (â€Å"Optimism†). It is a trait that is disastrously becoming less and less common in the world today given the instability of jobs, the status of our economy, and the cost of our mortgage and insurance. Should we allow the reality of becoming adults, we did not envision as children, hold us back from attaining happiness and success; the few of many attributes that

The Human Resources And Compensation Committee. The Human

The Human Resources and Compensation Committee The Human Resources and Compensation Committee consists of three or more directors who must all be outsiders, unrelated and independent with one of the members of the Committee. This committee is responsible for any appointments, promotions, terminations and performance assessments for senior leadership team to include the CEO, monitors the succession plan developed and executed by CEO, approve pension plans for the organization, and reports on occupational health and safety matters. The committee does include the CEO but when matters of CEO compensation are discussed it mandates that the CEO must leave the meeting (Human Resources and Compensation Committee Charter, n.d.). The Finance and†¦show more content†¦Bombardier attempted to work with a non-family CEO on a previous occasion but that CEO lasted only two years before he was replaced by a family member. The Governance and Nominating Committee is required to monitor and set guidelines relating to the Boards access to information and management. In the Bombardier executive environment these guidelines are challenging to monitor and control due to the family control of the Bombardier and the lack of truly independent board members. It is further complicated by having members of the family holding other executive and c-suite positions through the organization. Bombardier and Outside Auditors The independent auditing firm for Bombardier is Ernst and Young. The independent auditor has direct access to the Audit Committee and has the right to attend all meetings of the Audit Committee, unless there is a private session. The responsibility of the independent auditor includes preparing the annual audited consolidated financial statements and conducting a quarterly financial review, and making recommendations to strengthen the internal accounting and financial controls of Bombardier. The independent auditor also determines if Bombardier s financial statements are complete and accurate and are in accordance with generally accepted accounting principles. The audit committee reviewsShow MoreRelatedA Report On Bombardier Canada1132 Words   |  5 Pagessupervisory board at SMS Holding GmbH:, and is a director since 2005. (Director s Bios - Board of Directors - Bombardier, 2014) Committee Structures The board of directors is separated into different committees as we can see in the table bellow taken from Board Committees and Charters - Bombardier (Board Committees and Charters - Bombardier, 2014) Audit committee The audit committees responsibilities are to help directors reach their responsibilities while taking into account accountability,Read MoreEqual Wage Essay1046 Words   |  5 Pagesfactors which stop or slow equal pay for genders. 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This group is tasked with assisting the Board with the oversight of The Home Depot’s financial statements, ensuring that they are in compliance with legal and regulatory requirements. They also review and monitor the Company’s Compliance program, making changes when appropriate to ensure that the Company remains compliantRead MoreThe Human Resource Management Strategy Essay1368 Words   |  6 PagesGoogles human resource management strategy maintains a compensation strategy that is very competitive. The compensation strategy focuses on addressing the interests of well performing employees at the company. The company’s career development program is designed in a way that ensures that all its employees are given considerable opportunities for their personal and professional career growth. This competitive compensation strategy and the career development programs which are very holistic enablesRead MoreAffirmative Action And Equal Employment Opportunity Guarantees Similarity1266 Words   |  6 Pagesability to secure and advocate for the rights of all employees. Human resource development plays a major part HRM. It is the part of HRM that generally deals with training and development of the employees. The development includes training a person after they are hired, providing opportunities to learn new skills, distributing resources that are beneficial for the employee s tasks, any other developmental activities. Human Resource Development is centered around developing the most tiptop workforceRead MoreImplementing A Company Wide Recruitment961 Words   |  4 Pages If you’re looking for an experienced human resources professional that that has developed retention based recruitment programs and has been responsible for the succession planning process in order to build company bench strength, then look no further – consider me for you next Human Resources Manager. As an experienced human resources and business professional with over 15 years of experience, I bring the depth and breathe of expertise needed to be successful in this position. In particular: Read More Human Resources Development Strategies Essay examples1469 Words   |  6 PagesHR Strategies which are being formulated and planned for human resource of a company. Human resource is the most valuable part of the organization. It plays a crucial role in enhancing the productivity of the organization. Plans are prepared, but the implementation is the most important part. This paper gives guidelines of implementing various processes in Human resource. Guidelines for implementation of strategy related to Human Resource Development: People: It is important for people in theRead MoreSexual Harassment And A Zero Tolerance Policy865 Words   |  4 Pagesreprisal against an individual for any action they take following this policy and its procedures. Possible Actions of Sexually Harassed Individuals If a Wills Incorporated employee feels that, he or she is sexually harassed, he or she can talk to Human Resources, the chaplain, an immediate manager, a supervisor, or the police. These employees are encouraged by the Corporate Headquarters to maintain records of incidents, including dates, times, places, witnesses, responses of the alleged harassed and

English Essay Writing The Rhetoric Analysis

Question: Discuss about the inaugural speech by Barrack Obama in the year 2009? Answer: Introduction The rhetoric analysis of the texts helps the reader, to get an idea of how the three texts every angle of persuasion. It may not happen that, the use of ethos, pathos, logos and Kairos will be distinctively understood in the text, but the four rhetorical analysis can be considered from the point of view the speech was given. Subject The following is the inaugural speech by Barrack Obama in the year 2009 when the cuurent president first became the President of United States of America. As it is the inaugural speech, there will be very few instances of Obamas work in the speech, but the speech can still be divided into ethos, pathos, logos and kairos depending on the literary viewpoint of the text. Ethos mainly deals with the credibility of the past. It is noticed that the speech contains works that the ancestors have done in the past to develop America. No leader can work alone. Any leader will require the support of the citizens to work in the country. The president takes up examples from the past by saying that there was no short cut in the road to achieving something, nor the country has settled for anything less (Lall, 2012). The speaker then added that the road to development is not for those who are afraid of hard work or for those who only want to enjoy the delights of riches and monetary pleasures. There are people who have fought for the freedom of the country by fighting the personal loses, through bloodshed and keeping the country before themselves. It is for the country that these people have traveled far and wide, sacrificed pleasures of life to bring the country where it is now today. The ancestors have not only fought the enemies but also suffered in the hands o f the enemies to achieve freedom. The ancestors have lost their lives for the country in Concord, Gettysburg, Normandy, Khe Sahn. The president by pointing out what the ancestors have done for the country urges the people of America to support the president in the journey. By incorporating these examples in the speech, the president hinted that as a president, the work will be done in the same manner the ancestors have done for the country (Obama, 2015). It is the human nature; one gets emotional when an incident from the past that involves personal experience or sentiments is put forward to the individual. The president gave the examples of the father and mother of all the people who has shed blood for the country. He urges the people of the country irrespective of social standing, irrespective of financial stability, irrespective of place of living to come forward for the nation (De Bellis, 2009). The president refers to own father, who was born in a small village to stir the emotions of the people living in rural areas. By mentioning about family, then adding that the president does not hail from a rich background, the president hinted that the speaker is not someone out of reach of the common man; the president is another common man. The president says that America is a friend of the citizens living in the country, and it is America who needs the citizens (Lall, 2012). It is a commonly used term that the citizens are from a count ry, but by inverting the sense of belonging that the country needs the citizens, the president was able to make the citizens more emotional towards the country, hence making them more responsible. The president also says that America is a place for people of all religion, Christians, Muslims, Jews, Hindus and non-believers. People from different languages and culture can be found in America. The President is very well aware of the ongoing tension with the Muslims countries and hopes that the tension will be solved some day, and the enmity will dissolve. The president even talks about the dark chapter, which the speaker refers to the World Trade Centre attack that the country has survived (Obama, 2015). Logos deals with logical appeal where the speaker will provide logical support for the speech. In the speech, the president has spoken to the audience in the inaugural speech. Hence, the speech is indicative of more to the future and less to the past. But still there are clear evidence from the past to support the present as well as create a better picture of the future. The president using incidents from the past supports his plans (Lunsford Ruszkiewicz, 2013). He logically points out that though the economy of America is successful due to Gross Domestic Product, but until the citizens work hard like the ancestors the nation would not achieve prosperity. The president even hints at reducing nuclear threat by mentioning Iraq and Afghanistan. The president does this to tell the citizens that by maintaining peace with these countries will help the nation to protect the citizens from the nuclear threat (Obama, 2015). As this is the first session of the Barrack Obama, he creates the ambiance for the speech by remembering history. It is by narrating how the ancestors sacrificed for the country, the hard work, and bloodshed; the president stirred the emotions of the audience as well as set an example for the audience to hint at them that the future work of the president will be somewhat like what the ancestors have done for the country (Whately Ehninger, 2010). The president starts the speech by generalizing the president with the people. The speaker distinctively mentions high office and then uses we the people to condition the audience and give them a sense of equality with the president. By doing this, it was helpful for the speaker to reach to the audience. The people will then not see the speaker as the president of the country but will regard the speaker as a one of the citizens and relate to the problem about which the speaker is saying. Conclusion Barrack Obama adhered to the ethos, pathos, logos and kairos of the speech by mainly touching down the history of America and how the ancestors contributed to the future of the country. The president even mentioned the family members to put forward the views to the audience (Nrgaard, Montoro Busse, 2010). References Burkett, J. (2011). Aristotle, Rhetoric III. [Fort Worth, Tex.]: Texas Christian University. Donawerth, J. (2012). Conversational rhetoric. Carbondale: Southern Illinois University Press. Hanks, P. (2013). Lexical analysis. Cambridge, Mass.: The MIT Press. Lall, M. (2012). Policy, discourse and rhetoric. Rotterdam: SensePublishers. Lunsford, A., Ruszkiewicz, J. (2013). Everything's an argument. Boston, Mass.: Bedford/St. Martins. Obama, B. (2015). Miller Center. Millercenter.org. Retrieved 25 July 2015, from https://millercenter.org/president/obama/speeches/speech-4453 Whately, R., Ehninger, D. (2010). Elements of rhetoric. Carbondale, Ill.: Southern Illinois University Press. Wilder, L. (2012). Rhetorical strategies and genre conventions in literary studies. Carbondale: Southern Illinois University Press. De Bellis, N. (2009). Bibliometrics and citation analysis. Lanham, Md.: Scarecrow Press. Nrgaard, N., Montoro, R., Busse, B. (2010). Key terms in stylistics. London: Continuum International Pub. Group.

British Professional The Accountancy Bodiesâ€Myassignmenthelp.Com

Question: Discuss About The British Professional The Accountancy Bodies? Answer: Introducation The International Integrated Reporting Council (IIRC) was incorporated in August 2010 with the sole purpose of creating a sense of awareness and responsibility amongst the corporate managers about sustainable environment and corporate social responsibility. IIRCs governing body was constituted with 40 members, who were heads of the FASB, IASB, IFAC and IOSCO, the CEOs of the Big Four, heads of some of the major British professional accountancy bodies and some CFOs from major MNCs, including HSBC, Nestle and Tata. As can be seen, the Governing Council had majority members from the accountancy profession, hence it was not surprising that the two main issues of environment and sustainability for which it was founded, took a backseat in its operational charter, (Barkoczy, 2012). The main role designated to IIRC was outlined by the governing council in its first Discussion Paper published in 2011 (IIRC, 2011). (Barkoczy, 2011) says the discussion paper provided the answer to integrated reporting by stating that, and I quote Integrated reporting brings together material information about an organizations strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. It provides a clear and concise representation of how an organization demonstrates stewardship and how it creates and sustains value (IIRC, 2011, p. 2). Unquote The IIRC justified its recommendation for a new reporting model, where companies would be required to put forward a separate Integrated Report. This single report, anticipated IIRC, would eventually become the companys Primary Report and would be replacing the existing reporting pattern (IIRC, 2011, p. 6). Purpose The purpose of developing this new form of reporting, to be known as Integrated Reporting, under the overall guidance of the International Integrated Reporting Council (IIRC), was to make the companies devote more time and attention towards sustainable environment practice. With ever expanding networks, communication channels and role of the corporate managers in managing the companies, the corporate world is regularly facing greater challenges. These are connected with over-consumption of the already limited natural resources, the consistent change in climatic conditions and the growing need of providing healthy food, clean water and better standard of living for the growing workers population, (Barkoczy, 2013) Continuing with the purpose of IIRC, Prince of Wales, while addressing the inaugural meet, had said, and I quote We are at present battling to meet 21st century challenges with, at best, 20th century decision making and reporting systems. The IIRCs remit is to create a globally accepted framework for accounting for sustainability. The intention is to help with the development of more comprehensive and comprehensible information about an organizations total performance, prospective as well as retrospective, to meet the needs of the emerging, more sustainable, global economic model. Unquote. This address by the Prince of Wales underlined the unmistakable signs of IIRCs idealism: accounting has been given the task to save the planet from the perils of financial blunders. Conflict In the viewpoint of this paper, all decisions which should be taken for tackling the issues discussed above should be based on clear and comprehensive data available. But in actuality, the different points raised by the Discussion Paper of IIRC have conflicting attributes, (Barkoczy, 2012). The paper has described six categories of capital: Financial Capital Manufactured Capital Human Capital Intellectual Capital Natural Capital Social Capital In this Discussion Paper of 2013, IIRC clarifies the concept of these categories. Financial Capital denotes the companys funds; Manufactured Capital describes the material objects created by mankind; The Human and Intellectual Capital portions are the trickiest categories and so are the Social and Natural Capital categories. Although the basic idea of Integrated Reporting was to focus on sustainability and environment and since welfare of mankind is the mainstay behind a well-functioning relationship between people, this is what should have been demonstrated in the existence of an effective governance policy, (Barkoczy et al, 2010). But the boundaries between various categories are quite vague and this has created more confusion than offering a solution. Reasons The basic idea of an Integrated Report was for the management to present, through the report, how the company, with the help of sustained activities, was able to bring about change in the values of the notified capitals, which should be measured by the change achieved in the values of the capitals. The companies are to adopt the Balance Sheet approach, as has been their practice, (Cch, 2013). The IIRC also emphasises on this method of reporting but with a difference. Apart from reporting the Financial Results, the managements were to report the assessment of the firms performance of assets other than those appearing in the conventional balance sheet. These should cover all those resources on which the company relies not only for financial prosperity but also for the prosperity of other values, (Marsden, 2010). These other values of the noted capitals includes the capital of society, including the environment. In this regard, it should be understood that most of the noted capitals rep orted in the integrated report may not be owned by the firm. IIRC in its Discussion Paper had proposed that an integrated report would be the companys primary report and shall replace the existing arrangements. In the later stage, IIRC dropped this proposal, although the council has not admitted it directly, (Marsden, 2010). Case Study Mtn Group Finally, what has been made clear by IIRC is that companies no longer are under the obligation of presenting a single integrated report. This is a big and highly significant retreat on the part of IIRC. Now, when we analyse the 2014 Integrated Report of the MTN Group Limited, which the Group made public with this title, we find that the company did not actually follow the guidelines of IIRC with respect to the various Capitals notified by the Council. Since MTN Group did not lay emphasis on these capitals, its Integrated Report has lost the status of being the Groups primary report. In fact, the presented report is just like the other reports which the Group has been releasing year after year. Thus the 2014 Integrated Report of the MTN Group is just an addition to those clutter of reports which IIRC had initially condemned in its Discussion Paper (IIRC, 2011, p. 4). Another significant result of IIRCs retreat from the declared policy is that the council accepts that companies may iss ue separate reports on the notified capitals, including the social and environmental accounting and sustainability. This is what the MTN Group has done with its 2014 Integrated Report. Hence, there is a greater need for a companys integrated report to cover the notified matters, which have far-reaching consequences for the whole of the society, as becomes clear when the actual contents of a report is analysed, (Nethercott, Devos Richardson, 2010). The basic problem which is being highlighted relates to the discrepancy coming in between the social costs, which refer to the loss being suffered by the society as a whole and the private costs, which are the losses being suffered only by the company. The change being sought by IIRC was to distinguish and then report on both the Social as well as the Private Costs, since under the conventional accounting methodology, only private costs are recognized. The companies following the IASB standards have been following the practice which states that all the social costs, such as pollution and environmental maintenance, have to be reported by the companies only after these costs have been converted to private costs, (Deutsch et al, 2011). Such costs, so far, were only related to the state levies, such as a fine imposed on the company for polluting the environment. Mtn Speaks Below are reproduced excerpts from the 2014 Integrated Report of MTN Group Limited. Our strategy is underscored by our strategic priorities. Strategic priorities are further developed into specific initiatives, delivery of which is quantified and evaluated against annual targets set by the Group exco at the start of the year. When determining material matters, we consider the size and contribution of each operation. 03 Our leadership, governance, reward and recognition Who is responsible profiles of our board of directors 34 Who is responsible profiles of our executive committee 36 How we are governed 37 Summarised corporate governance report 37 Risk management 46 Social and ethics committee chairmans report 50 Independent assurance report 52 How we remunerate our people 54 We provide supplementary information in associated reports on MTNs website. The sustainability and corporate governance reports, well as a full set of annual financial statements (AFS), are available at www.mtn.com/investors/FinancialReporting/Pages/IntegratedReports.aspx. Conclusion My claim that the MTNs concept of integrated reporting is founded on the capitalistic theory of the firm is based on the following aspects of its proposals. Capital allocation. The exco of MTN stresses the importance of efficient capital allocation; it writes: Integrated Reporting promotes a more cohesive and efficient approach to corporate reporting. . . to enable a more efficient and productive allocation of capital (IIRC, 2013a, p. 4). Primary focus: investors. The exco states that The primary purpose of an integrated report is to explain to providers of financial capital how an organization creates value over time (IIRC, 2013a, paragraph 1.7). Neglect of other stakeholders. The exco of MTN recognizes the existence of stakeholders other than investors and seeks to give the impression that it takes into account their needs. But it is abundantly clear that the company considers that reporting to stakeholders takes second place after reporting to investors and that its interest in stakeholders (other than investors) is solely as a means of assuring the future prosperity of the firm. There is no mention of how the company is going to maintain and improvise upon its Sustainability Target. In fact, all through the Chairmans as well as the CFOs report, they have not outlined any concrete policy about the future of environment and sustainability. If at all, any reference is made towards these issues, it is from the financial angle and the effects taken into account are solely those which affect the financial interests of the stakeholders. Hence the GRIs guidelines do define a report that sets out comprehensively the firms sustainability performance; they fulfil the conditions partially. The significant question is whether all conditions are met whether firms in issuing reports which they claim follow the GRIs Guidelines, do in fact faithfully apply these guidelines. It is obvious that the sustainability report of MTN is seriously defective. This raises grave doubts about the effectiveness of the assurance process. A possible explanation is that it is more difficult for the management to identify a matter that has been omitted than it is to comment on the truth of an item that has been included. But this does not alter the conclusion that in the case of MTN, the assurance process has been revealed to be inadequate. We cannot conclude from the above that the efforts of such public institutions as the GRI, the general guidance notes issued by them are a waste of time. As explained in the beginning of this paper, for the companies to publish their correct, complete and comparable information with regard to their performances in relation to sustainability, they must meet these two conditions: (a) An institution such as the IIRC or GRI should issue guidelines for the reporting standards, which when applied by the companies, would ensure that the reports published by the companies were complete and comparable. (b) Companies, while presenting their reports, apply the required standards correctly and consistently. It should be mandatory for the companies to meet both the conditions. What we find in the current scenario is that the framework proposed by the IIRCs relates only to condition (a). Although this framework is essential for ensuring comparability and would be helpful in assuring the completene ss of the report, it is regrettable that it is not being achieved by the companies. This then leads us to the conclusion that still much has to be done for ensuring that condition (b) is fully complied with, notably in the field of improving the effectiveness of the assurance process. References Barkoczy, S. (2011) Core tax legislation and study guide. North Ryde, NSW: CCH Australia Limited. Barkoczy, S. (2012) Australian Tax Case book. (9th ed.) North Ryde, NSW: CCH Australia Limited. Barkoczy, S. (2013) Foundations of Taxation Law. (5th ed.) North Ryde, NSW: CCH Australia Limited. Barkoczy, S., Rider, C., Baring, J. and Bellamy, N. (2010) Australian tax casebook. (10th ed.) North Ryde, NSW: CCH Australia Limited. Cch. (2013) Australian Master Tax Guide. Sydney: CCH Australia Limited. Deutsch, R., Friezer, M., Fullerton, I., Gibson, M., Hanley, P. and Snape, T. (2011) Australian tax handbook. Pyrmont, NSW: Thomson Reuters. Marsden, S. J. (2010) Australian Master Bookkeepers Guide. (3rd ed.) Sydney: CCH Australia Limited. Nethercott, L., Devos, K. and Richardson, G. (2010) Australian taxation study manual: questions and suggested solutions. (20th ed.) Sydney: CCH Australia Limited.

The Kanagawa Treaty Essays - Edo Period, , Term Papers

The Kanagawa Treaty The Kanagawa Treaty In 1852 the United States appointed Commodore Mathew Perry to lead an expedition to Japan in efforts to open diplomatic and trade relations. Japan had been closed off from the rest of the world for over two hundred years. Only the Dutch and Chinese had limited contact with Japan. Perry and his soldiers sailed into the Japan's Edo Bay in 1853. Commodore Perry presented the Shagun officials with a letter stating the Americans demands. The Japanese were very intimidated by the arrival of the American troops, but were unprepared to immediately agree the terms. One year later, Commodore Perry and his troops returned. This time Perry brought of one quarter of the entire United States navy, which consisted of three steamboats and five sailing boats. The naval vessels were referred to as the Black Ships because of their black hulls and the large amounts of exhaust given off by the coal fed engines. Perry used this great force to intimidate, threaten and final to persuade Japan into cooperating with the U.S. Perry was successful in negotiation a treaty between the U.S. and Japan, called the Kanagawa Treaty. This was the first treaty Japan had ever signed with a Western nation. The treaty required the Japanese to: open the ports of Shimoda and Hakodate to American ships provide supplies to these ships and treat American sailors with respect. After the details of the treaty were ironed out, a large celebration broke out in Japan. Commodore Perry showered the Japanese with gifts. Much of these presents were a demonstration of Western technology. One of the greatest gifts presented by Perry was a miniature locomotive complete with railroad tracks. In turn, the Japanese contributed entertainment as well a presents to the Americans. History Essays

Internet and privacy essays

Internet and privacy essays Internet can be said as the most significant invention of the century. It simplified many annoying processes such as banking and shopping into one simple step that can be achieved at home. Nevertheless, there are some drawbacks. The control of one ¡s personal data on net is not as easy as in real life. Technologies on net can make tracking one ¡s behaviors and interests without asking for permissions possible. In other words, World Wide Web users may be monitored by someone they do not know. In what ways our personal data are leaked out and whether Internet and privacy can finally co-exist peacefully? According to  ¡Reconciling E-commerce and Privacy ¡ in  ¡Business Week ¡ of 10/05/1998, there are web sites that force the users to give out their personal data such as your name, email address, demographic information, marriage and financial status, interests, hobbies and so on while registering their products. These data will be sold or given to their marketing partners without asking the users for permission. According to the passage  ¡No Such Things as privacy ¡ in  ¡Report Newsmagazine (Alberta Edition) ¡ of 02/28/2000 Vol. 26, the emails people gives to newsgroups and business web sites may be sold to 'spammers ¡, those who send lots of advertisement messages through email to users, especially for some pornographic sites. It may cause extra time for the users to filter these 'garbage mails ¡. In addition to the information gathered from registration of products and newsgroups, commercials interested in these information uses incentives. In the passage of  ¡It ¡s free, but it ¡ll cost you ¡ in  ¡Black Enterprise ¡ September 1999 Vol. 30, the author suggests that there are companies provides free computers and free Internet services. Examples are FreePC and Netzero. The users, in return, have to give out their personal information. They have to promise that they will face the advertisements sh...

Integrating Strategy, Management and Change (Strategy Development) Research Paper

Integrating Strategy, Management and Change (Strategy Development) - Research Paper Example Academic researchers have pointed out significance of performance measurement in terms of both practical and theoretical perspective. The concept of performance measurement is multidimensional because the model incorporates not only accounting literature but other management fields like operation & production management, marketing and strategic management also. Organizational theory model played crucial role in developing performance measurement models such as Key Performance Indicator, Balance Scorecard and Performance Prism. Problem with the literature review of performance measurement is isolation because of disparate and fragmented findings of research scholars. Researchers have tried to create a link between Organizational effectiveness (OE) and performance measurement but unfortunately only a few of them have succeeded. Academic scholars have argued that organizational effectiveness plays cordial role for designing non financial elements of performance measurement tools. In 200 0, Flamholtz and Aksehirli proposed a relationship between financial aspect of performance measurement and organizational success model. They analyzed both financial and non financial elements of balanced scorecard in order to test the hypothesized relationship. They tested eight pairs of companies of various industries and Average Return on Equity was used as an indicator of financial performance. They used Friedman two way variance analysis and found statistically significant relationship between financial aspect of performance measurement and organizational success model (Flamholtz, 2003, pp. 15-26). Two Theoretical Perspectives for Strategic Performance Measurement Multidimensionality of performance always creates rift for deploying strategic performance measurement models. Multidimensionality of performance is exemplified due to involvement of complex financial and non financial elements. There is a common belief in the field of performance measurement that if the new models su ch as Balance scorecard or Performance prism are implemented, there will be overall organizational performance improvement (Bourne et al., 1999, pp. 373-95). Unfortunately the belief is partially true because impact of performance management is very much influenced by organizational objective. The study will be incomplete without mentioning impact subsystems in performance measurement. Researchers have pointed out that deploying enterprise strategic performance management is far more effective in comparison to strategic performance measurement. In 2005, Neely has argued business leaders need to adopt dynamic, flexible and capable strategic performance measurement model in order to cope with dynamics of external environment (Neely, 2005, pp. 1264-77). In 1993, Platts has presented a holistic approach of strategic performance measurement in terms of virtuous cycle of learning organization. Research scholars (Slack,