Wednesday, May 6, 2020
Big Brother Is Watching You - 1186 Words
When people talk about government snooping or spying on Americans the big thing they really have a problem with is the Patriot Act. What this act did was give sweeping surveillance and domestic gathering powers to law enforcement in the name of fighting terrorism. I wonder if you take a poll between the people who have suffered through a terror attack and the people who have not, how much off a difference in opinion there would be. The debate has heated up over the last few months thanks to an individual named Snowden. Who by the way is to chicken to even come back to his own country and back up his own accusations. Gen. Keith Alexander along with the director of the FBI testified before a House committee to answer these accusations.â⬠¦show more contentâ⬠¦Even President Obama who criticized it while he was running for president has since had a change of heart and was part of why it got renewed in 2011. People have to understand that the government canââ¬â¢t just target any U.S. citizen, any other U.S. person, or anyone located with the United States. James Clapper, who is the director of the national intelligence, stated in a statement, which described the law. Information collected under this program is among the most important and valuable intelligence information we collect, and are used to protect our nation from a wide variety of threats (Williams, 2006).â⬠So what this means to me is they are monitoring phone calls from people with known terrorists associations. General Michael Hayden who is the deputy director of the national intelligence stated that ââ¬Å"This is targeted and focused. This is not about intercepting conversations between people in the United States. This is hot pursuit of communications entering or leaving America involving someone we believe is associated with al Qaeda (Williams, 2006). Like I stated earlier if you are not chit chatting with people whose sole purpose is to kill Americans, then you dont have anything t o worry about. In conclusion to me I donââ¬â¢t think that there is any argument here.Show MoreRelatedBig Brother Is Watching You1106 Words à |à 5 Pages AP US Government Mrs. Bradshaw 25 August 2014 Big Brother is Watching You 1984 is a novel that takes place in a Totalitarian dystopia named Oceania. The story follows a member of this futuristic society named Winston Smith, who is strongly opposed to the omniscient and oppressive ââ¬Å"Big Brotherâ⬠who runs the country. Winston works for the government in a division called the Ministry of Truth. He is responsible for altering history in the governmentââ¬â¢s favor. The government attempts to control theRead MoreIs Big Brother Watching You725 Words à |à 3 PagesMark Horton AC1208870 EN130.1.1 English Composition II Assignment 7 Argument Essay 03/03/13 Is Big Brother Watching You Employers want their employees to feel safe at the work place. After all a safe, happy worker is a productive worker. Today companies spend millions of dollars annually on security systems and security guards. Some companies even check the purses and bags of its employees as they enter and leave the workplace. Many employees feel that this is necessary. However, weRead MoreBig Brother Is Watching You2232 Words à |à 9 PagesBig Brother ââ¬Å"Big Brother is watching youâ⬠(Orwell 2). Orwellââ¬â¢s simple phrase in his novel, 1984, has become the backbone of modern-day conspiracy theoristsââ¬â¢ discussions. While Orwell may have been writing this novel for cautionary purposes, he is far closer to reality than he might have thought with his prophesies of the future and what would come of the government. Surveillance is one of many topics that Orwellââ¬â¢s 1984 incorporates into its fictional tale of a robotic society held under the strongRead MoreBig Brother Is Watching You Essay880 Words à |à 4 Pagesââ¬Å"BIG BROTHER IS WATCHING YOUâ⬠(p. 1). Headed by a sacrosanct leader identified as Big Brother, the Partyââ¬â¢s solitary goal is to retain absolute power over Oceania. The citizens are subjected to constant supervision and incessant propaganda via telescreens that not only monitor the citizensââ¬â¢ actions and thoughts but also rectify them to suit the Partyââ¬â¢s invidious desires. The Party is even developing a new language called Newspeak, which eliminates abundant verbiage from the dictionary, to narrow theRead MoreBig Brother Is Watching You Essay1770 Words à |à 8 Pages ââ¬Å"Big Brother is Watching You,â⬠is the famous quote from George Orwellââ¬â¢s 1984, where the government regulates everything and the Thought Police could be reading the m inds of the citizens at any moment. Many people fear big government; the world has experienced the destruction of fascists, dictators, Marxist socialism, as well as other dangerous political ideologies. More recently, people have been worried about the demagogue that has become our next president and ATT selling information to law enforcementRead MoreEssay on Is Big Brother Watching You?1669 Words à |à 7 Pagessome point were considered impossible. The concept of having a personal computer was once impractical because the computers were just too big for the average home, now we can just about fit them in our pockets. What happens when that kind of innovation and creativity is turned against you? What if someone else was watching you through your computer without you ever knowing? Government surveillance has always been an issue in the past, a touchy one at that; people love their privacy however withRead MoreBig Brother isnt watching you- analysis961 Words à |à 4 Pagesï » ¿Big brother isnââ¬â¢t watching you Big brother isnââ¬â¢t watching you, is a commentary written by comedian, actor, writer and musician, Russell Brand. The commentary is about the 2011 UK riots, also called the ââ¬Å"Blackberry riotsâ⬠because the riots were organized with social media and mobile devices, such as the phone Blackberry. Russell Brand critiques the behavior from his countrymen and the riots make him go through his memories from his time living in London (Essex). He now resides in Los Angeles,Read MoreEssay about Big Brother Is Watching You763 Words à |à 4 Pages Big Brother Is Watching You nbsp;nbsp;nbsp;nbsp;nbsp;My name is Winston Smith, a man of 39 living in Oceania, and I am the last sane man on earth. I believe the date to be 1984, even though I have no real proof of it. London, as I know it, is a place devastated by hunger and disrepair. A place where every action and thought are closely monitored. For as long as I can remember, the Party has been in control. The principles of Ingsoc1 and Big Brother have been dictating public interest hereRead More 1984 Big Brother Is Watching You Essay1149 Words à |à 5 Pages Someone has always been there to tell you what to do in life. As a young child, you were told to behave properly and not to eat too many sweets. As you grew older and older, it seemed as if the responsibilities became greater and greater in number. Even as an adult, there was always an officious boss telling you what to do. There was always some higher force that bound your actions. Authority was the major theme in the novel 1984, by George Orwell. Authority was also a profound factor in StanleyRead MoreTotalitarian Government In George Orwells Big Brother Is Watching You1276 Words à |à 6 PagesIn 1984, ââ¬Å"Big Brother Is Watching You.â⬠One can not take two steps without bumping into a poster of a stern-looking man seeming to stare into the soul of the viewer. Big Brother acts as a Godlike figure to the citizens of Oceania, a super-nation constantly at war with the two super-nations. The government of Oceania, the Party, keeps citizens in a vice-like grip through constant surveillance and laws placed on every aspect of human existence. The only loyalty allowed is to the Party. They control
Tuesday, May 5, 2020
Factory Influencing Disclosure Transparency ââ¬Myassignmenthelp.Com
Question: Discuss About The Factory Influencing Disclosure Transparency? Answer: Introduction A business division performs in an effective manner when the management is able to have a strong hold on the matter related to accounting policies and the quality of disclosures. The preparation of the report is done keeping into consideration Woolworths Ltd, a pioneer in the retail operations and listed on the ASX. Moreover, the competitor that is considered in the question is Wesfarmers. In the report, the discussion is done ranging from the critical evaluation of the accounting policies together with identification of the key accounting policies and its flexibility. Further, the discussion stretches to the disclosure quality together with the highlight on red flags. The report then stretches to the main concept that is the conceptual framework. Assessment of accounting policies and estimates In relation to Woolworths Ltd, its significant accounting estimates and policies are prevalent in the notes to financial statement section of its annual report. In relation to PPE, the same is depreciated over its relevant life after considering residual values. Further, all PPE items are recognized at cost minus accumulated depreciation and accumulated losses of impairment. Besides, assets are depreciated on a straight-line system over their estimated useful lives (Bushman Piotroski, 2006). Moreover, such lives are reevaluated regularly. In relation to borrowings, the same are identified at fair values minus attributable expenses (Woolworths Limited, 2015). After this, these are described at amortized costs with differences betwixt redemption and cost value. Lastly, in relation to intangibles, the same are identified at cost (if procured separately), or at fair value (if procured as a business combination). The company has complied with the AASB 101 standards that not only is relat ed with the judgments of accounting policy but also offers valuable information regarding the steps that can be taken during estimation uncertainties. Based on this standard, Woolworths discloses how it has ascertained the carrying values of every assets and liabilities. In addition, it has also described various significant accounting policies in its financial statements as a response to several uncertainties owing to the prevalence of foreign currencies (Woolworths Limited, 2015). Nevertheless, the company also provides necessary information relating to judgments about lease liabilities and assets in its notes to financial statements. The estimates of all such policies rely on past factors and other reasonable factors that form the basis of making proper judgments about carrying amounts of liabilities and assets that are not apparent from other segments. Besides, estimates that can result in a significant risk of material adjustment in the carrying values of such assets or liabili ties are incorporated in other notes in the financial statements (Brigham Daves, 2006). Flexibility in such policies and estimates can be observed because the Group clearly depicts how accounting policies are required to be applied in practice. Besides, each asset of the Group poses a specific reporting issue and necessitates organizations to make relevant choices about these must be accounted for (Everingham et. al, 2007). Nevertheless, the decision to account for such assets is guided by such accounting policies and estimates. Its competitors like Wesfarmers Ltd. also utilize such accounting policies and estimates. For instance, in relation to PPE, both entities depreciate their assets based on a straight-line basis and their PPE are recorded at cost minus accumulated impairment losses and depreciation. Further, the intangibles of both entities are also initially recorded at cost. Nevertheless, in relation to estimates also, both entities follow the same strategy (Woolworths Limited, 2015). The policies and estimates are even though effective and revealing in nature, yet there are various potential gaps that can be witnessed. For example, the Group does not assume how to revalue the fair value of some tangible assets, in particular, situations (Deegan, 2005). Critical evaluation of accounting quality With due course of time, it has been witnessed that accounting has changed from being a non-political concern to a political subject. The prevalence of significant pressures plays a vital part here in influencing the accounting environment. Further, the figures depicted by the accountant also results in having a powerful influence on the financial aspects. Hence, accounting rules have a direct impact on human behavior as a whole. This is the reason why the message depicted by BHP Billiton focuses on the fact that it can easily destroy the anticipation of investors, thereby affecting many of them (Graham Smart, 2012). Moreover, it is the major nature of interested parties to play a pivotal role in tracing the safety of the financial amount. Hence, overall, this process is regarded to be of political nature. Furthermore, the setting of accounting standard can be regarded as a product that is incorporated into several actions that are of political background such as logic that is believed to be flawless in nature or findings of an empirical background. The reason behind such can be attributed to the fact that social decision is a major result of such standards. Moreover, such standards often exert pressures on restrictions and therefore, must be properly accepted the affected parties as a whole. Besides, such acceptance can be voluntary in nature because obtaining it can necessitate the emergence of various complexities that further requires marketing skills in the area of politics. The statutory regulation of disclosure can be explained as the major outcome of political pressure that prevails betwixt the standard setters and management as a whole. Moreover, a status quo is prevalent in every period that plays a key role in focusing on the standards that are historical in nature (Woolwort hs Limited, 2015). Further, it is the duty of such standard setters to frame new regulation proposals so that management can then decide whether to deny such proposal or accept the same, thereby assisting in strategic decision-making. However, during the prevalence of a huge denial, such proposal is failed to be taken into account. As a result, the standard setter fails to gain control or authority over the matter and a new statutory regulation is taken into account by the approval that is enhanced by the existence of such status quo (Hanlon, 2013). Therefore, on a whole, the main outcome that is obtained from the case of Woolworths is that political accountability does not often assist in the production of a standard-setter that can further assist in the enhancement of welfare regulations. Nevertheless, when an organization opts for a specific disclosure, it highly affects many interested parties. This is the reason why accounting choices can assist in offering an enhanced exposure so that the stakeholders and other related parties can attain a better viewpoint of the organization (Woolworths Limited, 2015). Besides, appropriate policies can assist in better decision-making so that the parties are provided with what they actually deserve. Key Accounting Policies The treasury function of the Group is liable for managing the liquidity concerns and safeguarding from financial risks that are associated with the overall functioning of the Group. This is done through the implementation of continuous assessment and monitoring techniques. The financial risks of the Group consist of liquidity risk, market risk, and credit risk that influences the measurement of fair value concept. Furthermore, the Group complies with various policies that offer written principles on such risks including the utilization of derivative financial instruments for hedging (Hanlon et. al, 2014). Further, compliance with such policies is reported by the Treasury on a periodic basis to the Board of Directors and these are further assessed by the internal auditors of the company. Liquidity Risk The company to manage the requirements of short, long, and medium-term liquidity has framed a framework for the management of liquidity risk. Further, the Group also maintains a liquidity reserve as undrawn bilateral standby facilities with unexpired durations of at least twelve months. Moreover, in order to decrease re-pricing and refinancing risks, the Group exerts few limitations upon the amounts that can terminate within such twelve-month duration (Woolworths Limited, 2015). Market Risk The affairs of the Group also make it vulnerable to various financial risks owing to variations in the rates of foreign currencies, interest rates, and price risk of equities. In relation to foreign currency risk, the Group has significant exposure from expected purchases from equipment and inventories, term borrowings of foreign currencies, etc (Harrison Colle, 2010). Further, in order to hedge against such exposure, the Group enters into cross currency swap agreements and foreign exchange contracts. These contracts and agreements are entered into for addressing the foreign currency payments and other receipts up to 100% of generated exposure (Woolworths Limited, 2015). Besides, the Group depicts these as hedging risk of foreign currencies and hedges of cash flow. Credit Risk This risk is the outcome of default on the part of counterparties in relation to the fulfillment of financial obligations. Besides, in association with the Groups policy, only short-term excess funds can be invested with financial institutions that are A rated or higher under Standard Poor so that the risk of financial loss can be safeguarded. Further, every counterparty is offered a maximum exposure value on the basis of their credit rating so that credit risk concentration can be restricted. In addition, the exposure of such counterparties together with their credit ratings is regularly assessed and compared with the counterparty credit limits sanctioned by the Board (Woolworths Limited, 2015). Nevertheless, the Group to measure credit risk also uses the risk methodologies utilized by financial institutions. Besides, during the reporting period, no default of credit risk can be observed on the companys financials. Assessment of accounting flexibility In relation to accounting analysis, the first step is the recognition of significant accounting policies and estimates of the company so that the risks and other relevant factors that can grant success can be identified. The second step is the assessment of accounting flexibility wherein the accounting information present in the financials may not provide adequate insights into the affairs of a company if the accounting managers pursue a high degree of flexibility in the selection of such accounting estimates and policies (Meeks Swann, 2009). This is because the accounting managers have the power or authority to implement the accounting methods like measurement, disclosure, and recognition in the financial statements, and owing to their choices in selecting such policies; they can reveal private information about the company or distort the accounting numbers for their own benefits. Incentives facing accounting managers are the most affected by such accounting distortion because they become obligated for influencing the companys state of affairs or financials in such a way that can offer them high incentives (Knight, 2014). Hence, in relation to Woolworths, if the accounting managers adopt some discretion during the selection of accounting estimates and policies, they can easily manipulate the figures for their own benefits. Evaluate Accounting Strategy The report of Woolworths has been prepared in accordance with the Corporation Act 2001 and it needs to be noted that the organization follows the same procedure on a continuous basis. The Australian standards and interpretations that are used by the industry are followed by the organization. Moreover, the group complies with IFRS and other needs of the law indicating that the standards of the industry are followed. The incentives of the managers have been determined as per the industry norms and in tune with the work that been undertaken by them. When the manager uses their discretion in the process of earnings then it can lead to differences and impact the financial report. However, such a situation is not observed in the case of Woolworths (Knight, 2014). As per the annual report of Woolworths there is no deflection in the plans and policies and hence, the company follows the principles on a consistent basis. This process has helped the company in having a continuous performance and the level of disclosure is effective. This has helped the stakeholders in getting a better view of the business and has aided in the process of decision-making (Woolworths Limited, 2015). As per the policies of Woolworths, it is noted that the policies comply with the regulations that are framed by the accounting bodies. Therefore, transactions even adhere to the accounting policies and there is no deflection in the policies that are followed. The annual report is prepared in accordance with the accounting standards (Merchant, 2012). Evaluation of disclosure quality Woolworths believes in the ideology of provision of relevant and accurate information in its annual reports so that the stakeholders like investors, shareholders, and the common public as a whole can attain a clearer view of its financial status. However, in relation to adequacy of disclosure measures, it can be seen that the Group has detailed its annual reports and made properly compliant with the standards framed by the AASB (Australian Accounting Standards Board). In addition to this, the financial performance of the company together with its plans for future development has been properly disclosed so that users can make relevant decisions out of the same (Ibrahim et. al, 2013). For instance, the outcomes of the Home Improvement Business of the company that relates to its discontinued operations have been separately disclosed in the financial statements. Further, in order to present such business as a discontinued activity, the Group has restated the comparative financial details in its consolidated profit and loss statement and consolidated statement of other comprehensive gains (Woolworths Limited, 2015). Besides, all the deviations in relation to the disclosures of the Group are effectively described in the footnotes section in the financial statements so that the users can extract significant information from the same to make proper decisions in the future (Needles Powers, 2013). Besides, in relation to the significant accounting policies of the company, various segmented disclosures have been incorporated in line with the reevaluation of the reportable segments of the company. In relation to segment reporting, the company has recognized reportable segments based on internal reports on its business units that are periodically analyzed by the CEO to apportion resources to the segment and evaluate its performance (Jones, 2011). The performance of every segment of the company is measured on the basis of their respective earnings before interest and tax (Woolworths Limited, 2015). Nevertheless, the portion of segment disclosure has been clearly disclosed by the company so that the users of financial statements can easily know the plans set by the management for future development. In addition to this, the company in the financials also effectively depicts the footnotes that are associated with such segment disclosures so that the users can properly know all the operating segments of the company including other support functions and separately reportable segments (Noble Parker, 2010). On a whole, the previously mentioned analysis on disclosure clearly summarizes the fact that the company has not made ineffective attempts in disclosing material information to the users of financial statements. Moreover, the GAAP also clearly depicts the accurate measurement of the prime measures of the companys success. This can be proved by the fact that the company has adopted AASB 2015-2 as a disclosure initiative and amendment to the previous accounting standard AASB 101. In relation to such adoption, Woolworths makes sure that they take proper steps in ascertaining proper disclosures during the preparation of its financial statements. Therefore, in relation to the assessment of disclosure, Woolworths addresses all the requirements, thereby fulfilling the adequacies needed for a better outcome. Red Flags The remuneration of the CEO of Woolsworth is reasonable as per the scenario of the market, however, the share of stock-based incentives ranks below average. This problem can be enhanced with the remuneration component (Heffernan, 2015). The company also fails to portray the sensitivities of the carrying amounts of the inventories, and how to tackle such sensitivities as a whole. Therefore, apart from this, the accounting policies and estimates of the company are more or less consistent and appropriate. Moreover, if this red flag can be improved in the future, then the financial statements of the company would portray an enhanced true and fair view of its operations (Parrino et. al, 2012). Further, it was alleged that Woolworth strived to reduce the profit that is executed by intake of around $60 million from payments (suppliers) Compliance with the conceptual framework In relation to Woolworths Ltd, it can be observed from its financial statements that it has efficiently adhered to the requirements of conceptual framework by fulfilling all the necessary qualitative characteristics of the financial report in order to make sure that its reporting quality is enhanced altogether (Mark Michael, 2016). For instance, it can be witnessed that in association with materiality aspects, the company has adhered to the ASX Corporate Governance Principles and Recommendations in their reporting framework for maximizing their quality of reporting and possessing an ability to mold the decision-making on the part of users as well. Besides, material information relating to various segments has also been provided that offer a valuable insight into its operations. Secondly, in relation to faithful representation, it can be seen that the directors of the company have disclosed through a separate section wherein they ensure that the information forming part of the report is true and fair to the best of knowledge (Mark Michael, 2016). This requirement clearly portrays the fact that the management assures faithful representation in their financial reports. Moreover, to provide solidity to the fact, the company complies with section 295A of the Corporations Act 2001. Furthermore, the company has also complied with the relevance characteristic of corporate reporting in its framework. For example, it has offered relevant details regarding its termination of the Home Improvement venture that poses a threat of affecting its financials negatively (Woolworths Limited, 2015). However, despite this fact, the company has still provided information of the same. Further, in association with the aspects of reliability, Woolworths has provided significant information to the users to enable them in making proper decisions based on the same. The relevance qualitative characteristic of the conceptual framework assists an investor in making proper investment decision s as they entrust utmost faith upon the companys affairs (Williams, 2012). For instance, it has offered significant information regarding their emissions of greenhouse gas emissions into the environment. However, the company has offered information wherein it has offered information regarding their increment in greenhouse emissions even though it can influence its financials negatively. This proves the fact that the company has not stepped back in complying with the reliability characteristics of the conceptual framework. Lastly, the concept of prudence (recent revision in the conceptual framework) can also be observed from the financial statements of Woolworths. For example, intangibles like goodwill are measured at excess of procurement expenses over the acquired amount of the companys assets (Woolworths Limited, 2015). Besides, the impairment losses of all the companys assets are measured and reevaluated periodically to make sure that the amount of amortization is not exaggerated . In addition, the presence of AASB 9 standard in the financial statements of the company plays a vital part in the provision of information for measuring the investments of the company in various equity instruments so that if there are any material changes, the same can be identified at the initial stages itself (Samaha Dahaway, 2010). Therefore, the fulfillment or compliance with the prudence concept can also be seen in the financials of the company. Conclusion On a whole, after analyzing the previously mentioned information, it can be stated that the company has efficiently complied with the conceptual framework for financial reporting, and for such purpose, it has adhered to all the important qualitative characteristics for enhancing the quality of reporting. Therefore, Woolworths is clearly compliant with the conceptual framework requirements and hence, users are more likely to extract relevant information from its financials and make appropriate decisions thereafter. Overall, the entire report indicates that Woolworths has effectively followed the accounting standards and is strong in the process of compliance. References Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Bushman, R Piotroski, R 2006, Financial reporting incentives for conservative accounting: The influence of legal and political institutions, Journal of Accounting and Economics, vol. 42, pp. 107-148. Deegan, C 2005, Australian Financial Accounting, McGraw Hill, Sydney. Everingham, G.K., Kleynhans, J.E Posthumus, L.C 2007, Principles of Generally Accepted Accounting Practice,. Juta and Company Ltd. Graham, J. Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Hanlon, D, F. Navissi G Soepriyanto 2014, The value relevance of deferred tax attributed to asset revaluations, Journal of Contemporary Accounting Economics, vol. 10, no. 2, pp. 87-99. Harrison, W Colle, D 2010, Stakeholder Theory, State of the Art, Cambridge University Press Heffernan, M 2015, Pay deals imminent for supermarket giants Coles and Woolworths, viewed 22 September 2017, https://www.smh.com.au/business/retail/pay-deals-imminent-for-supermarket-giants-coles-and-woolworths-20150427-1mu42b.html Ibrahim M, Sweiti Dr. Osama F Attayah 2013, Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange PEX, Global Journal of Management and Business Research Finance, vol. 13 no. 6, pp. 9-15 Jones, E 2011, Coles and Woolworths duopoly hard to swallow, viewed 22 September 2017 https://theconversation.com/coles-and-woolworths-duopoly-hard-to-swallow-533 Knight, E 2014, Woolworths losing the two-horse race as Coles takes decisive lead, viewed 22 September 2017, https://www.smh.com.au/business/comment-and-analysis/woolworths-losing-the-twohorse-race-as-coles-takes-decisive-lead-20141104-11gnkj.html. Northington, S 2011, Finance, New York, NY: Ferguson's. Mark A. C Michael J. P 2016, The timeliness of UK private company financial reporting: Regulatory and economic influences, The British Accounting Review, vol. 48, no. 3, pp. 297315 Meeks, G Swann, G.M 2009, Accounting standards and the economics of standards, Accounting and Business Research, International Accounting Policy Forum, vol. 39, no. 3, pp. 23-44 Merchant, K. A. 2012, Making Management Accounting Research More Useful, Pacific Accounting Review, vol. 24, no. 3, pp. 1-34. Needles, B.E. Powers, M 2013, Principles of Financial Accounting, Francisco: Mc Graw-Hill Brook co. Nobes, C Parker, R 2010, Comparative International Accounting, FT Prentice Hall. Parrino, R., Kidwell, D. Bates, T 2012, Fundamentals of corporate finance, Hoboken, NJ: Wiley Samaha, K. Dahaway, K 2010, Factory influencing corporate disclosure transparency, in the active share trading firms: An Explanatory study, Research in Emerging Economies, vol. 10, pp. 87-118. Williams, J 2012, Financial accounting, New York: McGraw-Hill/Irwin. Woolworths Limited 2015, Woolworths Limited Annual Report and accounts 2015, viewed 22 September 2017, https://www.asx.com.au/asx/research/company.do#!/WOWhttps://www.woolworthslimited.com.au/
Tuesday, April 14, 2020
Death Of Salesman By Miller Essays (1753 words) -
Death Of Salesman By Miller Thesis: In Arthur Miller's, Death of a Salesman, the character of Ben is used as a catalyst to fuel the development of the main character, Willy. The character of Ben in Arthur Miller's, Death Of A Salesman, functions as a catalyst to fuel the development of his main character, Willy. Miller uses Ben as an idealistic figure for Willy. Ben is the figure that Willy strives to be like throughout the story. By exploring Ben's character, we develop a better understanding of Willy's character. We learn Willy's personality and character by looking at Ben's actions and beliefs. Ben's personal morals become Willy's rules of life. Throughout the story, Willy strives to be like his brother. Ben's character allows us understand the importance of living one's life by their own rules. His character helps us to understand that we must play with the hand we are dealt. Life is too short to be playing someone else's hand. The contrast between Ben and Willy's characters allows the reader to recognize the importance of letting go of the past and not dwelling on mistakes made or regrets. Willy is so eat up with his brother's success and the idea of living his brother's life, that he loses control over his own life and reality. Ben appears but three times throughout the story, first in a flashback, second in a quasi-flashback where Willy has inserted him into a scenario that actually happened, and finally in a complete hallucination. Through a comparison and understanding of each of these occurrences, we are able to gain vast knowledge of who Willy Loman actually is. These flashbacks and hallucinations show how Ben's character is used as a device to Taylor 2 allow us to understand what is actually going on inside Willy Loman's head. The first time Ben appears is in a flashback within Willy's mind. This flashback is used as an interruption of Willy's feelings of inadequacy about his present situation. Willy has returned home from a selling trip, unable to concentrate and unable to keep his mind in the present. Ben appears as a scapegoat for Willy from his situation, a way for him to forget about his present condition and feelings. This flashback with Ben provides us with a large amount of information about himself, and thus about Willy. We learn first that Ben is a lot wealthier then Willy, and that while they are brothers, they did not grow up together. We also learn through the flashback that Willy idolizes Ben, though they have never been close. "Ben! I've been waiting for you so long! What's the answer? How did you do it?(Miller 1938)." Obviously, Ben has achieved what Willy wishes for. We find out that Ben has made a fortune by "walking into Africa." He has prospered by essentially using other people for what they can give him. "When I was seventeen I walked into the jungle, and when I was twenty-one I walked out. And by god he was rich(1939)." We learn a lot about the character of Willy because he completely believes that this is an excellent way to make money. He obviously does not believe that a person has to put in a lot of hard work to achieve success, and that in fact Ben's way is the way to go. The flashback also illustrates a fight between Ben and Biff. Ben says, "Never fight fair with a stranger(1939)." This shows us his morals and values, that you cannot trust people, and that you should always take Taylor 3 advantage of people you don't know. This also demonstrates the essence of Ben's character. He believes that you should take advantage of which you can and use it for your own good in any way possible. Since Willy believes that Ben is a good example of a success, he essentially believes in what he says and believes that his boys should follow this. We have prior evidence that Willy believes you should take advantage of people when he tells Biff not to worry about his math, that Bernard will let him cheat off of him. This flashback provides more then just basic character traits. It reinforces our view of Willy as someone who tends to stretch the truth. At first we are told that Ben pleaded with Willy to go to Alaska with him. Yet we soon see that this is not at all the case, in fact rather the opposite. The second quasi-flashback has Ben placed into a scene in Willy's mind,
Wednesday, March 11, 2020
bioethics gene therapy paper essays
bioethics gene therapy paper essays Genes, which are carried on chromosomes, are the basic physical and functional units of heredity. Genes are specific sequences of bases that encode instructions on how to make proteins. Although genes get a lot of attention, its the proteins that perform most life functions and even make up the majority of cellular structures. When genes are altered so that the encoded proteins are unable to carry out their normal functions, genetic disorders can result. Gene therapy is a technique for correcting defective genes responsible for disease development. Researchers may use one of several approaches for correcting faulty genes. In most gene therapy studies, a "normal" gene is inserted into the genome to replace an "abnormal," disease-causing gene. A carrier molecule called a vector must be used to deliver the therapeutic gene to the patient's target cells. Currently, the most common vector is a virus that has been genetically altered to carry normal human DNA. The scientists are trying to make the virus that will work as it should, delivering the right genetic material to the right region. Specifically, to design virus-based vectors that can be injected directly into patients in order to accomplish gene transfer. The long-term goal is to engineer vectors that would target the correct tissue, insert into a safe site in the genome, and be regulated by normal physiological signals.( Anderson, 1999, para. 1) Viruses have evolved a way of encapsulating and delivering their genes to human cells in a pathogenic manner. Scientists have tried to take advantage of this capability and manipulate the virus genome to remove disease-causing genes and insert therapeutic genes. Target cells such as the patient's liver or lung cells are infected with the viral vector. The vector then unloads its genetic material containing the therapeutic human gene into the target cell. The generation of a functional protein product from the therapeutic gene restores ...
Monday, February 24, 2020
Crucibles of Leadership by Warren G. Bennis Article
Crucibles of Leadership by Warren G. Bennis - Article Example In order to understand thoughts, opinions and impacts of the article it is important to first present a brief discussion about authors of ââ¬ËCrucibles of Leadershipââ¬â¢. Warren Bennis who is the leading author of the article was born in 1925 and he is now recognized as the American scholar. He played a significant role in the development of modern leadership as a comprehensive field whereas he is also an organizational consultant (About Warren Bennis). He is renowned for his influence over people and also for introducing new concepts to the overall business approach. Robert J. Thomas is the fellow author of Bennis who contributed in the development of this article. He is a senior member and an associate partner with the Accenture Institute for Strategic Change. His profound thoughts have enabled him to understand the deeper concepts of leadership. On the basis of his knowledge and experience he has been able to help individuals to identify leaders within them. The message pre sented in the ââ¬ËCrucibles of Leadershipââ¬â¢ can be categorized as following (Bennis):Differences and Learning: As discussed previously that a crucible is actually an experience which alters the sense of identity of an individual. One of the commonly known types of crucibles is prejudice experience. When a person fall prey to prejudice then he is particularly forced to project a vague image of her or himself. The experience is highly traumatic in nature which also sometimes leads to the development of anger.
Saturday, February 8, 2020
Ethical Issues currently found in Education Research Paper
Ethical Issues currently found in Education - Research Paper Example Sexual misconduct in a school setting is a broad subject and basically defines unwelcome or unwanted sexual advances from teachers, lecturers, and administrators working in the school. In all educational institutions, the association between students and their teachers is central to the educational mission of the schoolââ¬â¢s administration. Various educational establishments have rules that stipulate that there should be no non-academic ties between students and teachers because they can affect the basic integrity of the academic relationship between students and teachers. Sexual relationships between students and teachers, even when they are consensual, tend to adversely affect both the student and teacher involved. The prohibition of sexual relationships in a school setting usually extends to include all people working within a school. For example, sexual relationships involving other workers in the school or between teachers are also prohibited. Moreover, the issue of sexual r elationships between teachers and students is what carries greater weight in public forums because it involves people who are empowered and people who are not empowered. There is a greater likelihood of teachers or lecturers taking advantage of their exalted positions within a school setting to procure sexual favors from less empowered students than the other way around. In addition, when there are sexual relationships between two teachers or other administration members, the relationships tends to have equal consequences for both parties- which is not the case for student-teacher sexual relationships. Many educational experts have stated that even when the student gives his or her consent to having a sexual relationship with the teacher involved, this is still a type of sexual harassment. This is because the relationship between the student and teachers can never be equal. Even if the student involved imagines that he or she is making an independent decision, this is just not the r eality. One of the reasons why many cases of sexual associations between teachers and students are not reported is because the student may not mention it to any adult. Usually, such stories are revealed when a student finds a reason to continue about the relationship. Educational institutions strive to protect their students from teachers who may threaten students with low marks or the possibility of failing examinations unless they provide sexual favors. Sexual relationships between students and teachers do not only affect the people involved in them. For example, if a teacher with a class of 50 students is having a relationship with one of his female students, the other students are likely to start resenting the female student in question because she may be the beneficiary of more favors than she is entitled to in an academic sense. The male students are particularly affected by this type of association because they tend to feel that there is nothing that they can do to be able to compete on the same level as the girls in the class; some of whom may choose to avail themselves to the teacher to get high marks. In the past, there were many societies in which sexual relationsh
Wednesday, January 29, 2020
Imagine you are Marco Essay Example for Free
Imagine you are Marco Essay Imagine you are Marco. Write a letter to your wife telling her about your journey to America, where you are staying and your work. Eddie and Beatrice Carbone 441 Saxon Street BROOKLYN NEW YORK U. S. A Dear family and friends I am missing you all desperately. It has been two months since I have seen you all. The journey was in cramped conditions, we experienced a mix of storms and showers. This didnt bother Rodolpho or me as the fishing trips to Africa and Yugoslavia prepared us well. I spent most of my time conversing with another group of Sicilians. We shared our hopes of America. Our main worry was that we would be caught getting off the boat and deported. The travelling was long and boring with loud thunderstorms at night, which made it impossible to sleep. Because of the large amounts of people on the ship it was very cramped. We had to sleep on the floor, which was hard and uncomfortable. The only way I stayed sane was thinking of succeeding at the American dream and returning to Sicily as rich as some of the tourists! When the ship docked in Brooklyn a very kind and hospitable man named Tony Bereli met us at the pier. He dropped us off at Beatrices house were we are temporarily staying. I was surprised at how nice Beatrices house was after Bereli described it as a slum. Over here in America people live in apartment blocks and estates instead of the shacks were used to back home. New York is a great city. At first I was some what taken aback by the citys daily hustle and bustle. Its so different from the town in Sicily where we know everyone. Beatrice looked very pleased to see us and asked after you and the childrens welfare. She introduced us to her niece Catherine who has stayed with them all her life as her parents died when she was very young. They were both very welcoming but Beatrices husband Eddie seemed as though he was a bit uneasy with our presence. Eddie told us about working on the docks as a longshoreman. He said we could earn up to forty dollars a week! The house is small with five people in it but I cannot complain otherwise I would be out on the streets. I am pleased to say both Rodolpho and me have found work as longshoremen loading and offloading things from other countries like coffee and tea. Whenever I get paid I will send the money home for you and the children. The main things I miss apart from you and the children are the scenery and the warm weather. In New York its cold with wall-to-wall skyscrapers. Rodolpho has taken to the bright lights of New York like a duck to water. He and Catherine seem to have something going on. Last week she took him on a grand tour of the city ending up in up in the Paramount Cinema. They arrived back at about midnight, Eddie was furious. He said Catherine had never been out so late. Eddie is too over protective of Catherine; he treats her like a kid! Its as if he is trying to keep Catherine for himself! Eddie treats Rodolpho like dirt. He insulted him calling him Danish because of his blonde hair. Eddie then went on to teach Rodolpho boxing classes in which he gave himself a good excuse to beat him up. Unprovoked incidents like these anger me. I wanted to get up and defend Rodolpho but didnt want to offend Beatrice. I asked Eddie if he could lift a chair from the bottom, he failed to do this. Then I lifted the chair over my head and looked him in the eye. This was my way of gaining a physical and mental advantage over Eddie. The look of defeat on Eddies face was a picture! How are Maria and Luigi? I am missing them so much. As soon as I get paid I will send money so you can buy Luigi some money for his chest. Tell them I wish I could be with them but I had no choice about leaving, wed have starved otherwise. I am working overtime everyday so I can come home to you and the kids soon. Then we will have plenty of food and will never have to worry about starving again. Take care of yourself and the kids. I will write soon Marco xxxxxx Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Arthur Miller section.
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