вторник, 24 декабря 2019 г.

Women s Rights Of Women - 1184 Words

Plan of Investigation Many women around the world today do not have the same rights as women do in America. A country that has truly had a rough timeline is Iran. Women are looked down at and aren’t thought have true humans but as objects a lot of the time. Women are looked down at, and are expected to just do the house chores and what is expected of women, raising the kids. Today in day, that is not the case in the US, but in Iran it is still a hard and difficult situation. In the year 1979, the women were required to start wearing the Hijab everywhere. This really downgraded women, to the point where even activists were stopped through cruel punishments such as, imprisonment or even the cruel act of torture. In Iran, the women are often physically abused by their husbands when they don’t follow the rules of the religion or government, leaving women below them and having to follow as they please. In a lot of situations women are seen as sex objects and then the caretaker of the males chil dren and are supposed to make them grow up to fullfill the family name. For my investigation on the difference in women s rights before the Iranian Revolution and after, I will be discussing between articles and authors to find the differences and the outcomes of both time periods in which women were downgraded. One of my main articles (Women’s), the author is explaining the cruel laws that women have to follow from before the revolution to present day. It talks about elections toShow MoreRelatedWomen s Rights Of Women Essay1455 Words   |  6 Pagesa myriad of women have expressed through outlets such as public assemblies, literature, and speeches. There have been three waves of the women’s movement, each targeting a variety of issues within each era. The third wave was in 1995, where Hillary Clinton spoke in Beijing, China, claiming that women’s rights were the same as human rights, that every aspiring girl deserved the civil liberties that every man was given around the world. Moreover, the movement had shifted towards women in d evelopingRead MoreWomen s Rights Of Women1265 Words   |  6 Pagesstands in the way of women being equal to men? Journalist Carlin Flora suggests the following, â€Å"While not all claims to humanity are universal and no one context, culture or continent can truly represent all peoples, the following three examples from very different contexts, cultures and continents show that some violations of women’s human rights are universal. In particular, it is still the case the world over that a woman’s reproductive rights, which impact on her right to life, are still seenRead MoreWomen s Rights Of Women881 Words   |  4 PagesTwenty –first century ladies are discovering it a daunting task to keep up both sexual orientation parts as an aftereffect of the women s activist development. They are presently assuming liability for both the supplier and the nurturer, battling like never before to acquire and keep a superior personal satisfaction. Woman s rights has supp orted in equivalent vocation opportunity, battling to get ladies acknowledged into the employment advertise, and what initially began as ladies strengtheningRead MoreWomen s Rights Of Women Essay1647 Words   |  7 Pagesthe early 1920’s, women thought they had achieved the unachievable. They could finally work, keep their earned wages, marry whomever they please, and even vote. After reaching their goal and fighting vigorously, women could taste equality and the freedom they deserved. While women still have the right to work in today’s society, women are not exactly treated equal in the workplace. Regardless of the past and the extreme measures taken to ensure equal opportunities for both men and women, there are manyRead MoreWomen s Rights Of Women1590 Words   |  7 Pagesthe 1920s, women were ignored in every aspect of their life. From politics, to social situations, women were constantly looked at as lesser. The 20s was a decade of women ready to fight for their rights. From gaining social freedoms, to getting political rights, the 20s was the first decade of feminism. Many women played key roles in the fight for women s rights through speeches, marches, and much more. The women that fought for their rights in the 1920s completely changed how women live their livesRead MoreWomen s Rights Of Women1230 Words   |  5 PagesWomen’s suffrage has stretched from the 1800’s to present day, as women have struggled to have the same civil and constitutional rights as men in politics and be appreciated as equals in the workforce. Groups of women known as suffragists questioned the customary views of women’s roles. Eventually our nation has evolved and realized that male-controlled societies suppress women’s rights. From the beginning steps taken in 1850 to 2013 with women earning combat roles in the military, women’s rolesRead MoreWomen s Rights Of Women1206 Words   |  5 Pagesto speak of women and the role o f women in this election, the subject of women is tiresome but necessary in a world where gender is still existent as an obstacle for most. I cannot identify what woman is. I am basing my definition from our modern understanding of woman, our general view, and the popular experience. People are using younger women voting for Bernie Sanders as proof of gender’s irrelevant in this election, that women have achieved their rights. Even if women ‘have rights now’ it doesRead MoreWomen s Rights Of Women1393 Words   |  6 Pages Women all over the world are being treated different than men. Iran is one of the places that women are being treated the worst. From restrictions to punishments, women in Iran are being treated with no respect, and that is not okay. Women’s rights activists have tried to get it to change, and have traveled to many places to try and get more people to join their movement. There are many issues with women not having the same rights as men. One of the main problems is that they are treated lessRead MoreWomen s Rights Of Women1272 Words   |  6 PagesThroughout history, women have fought a strenuous battle for equal rights. Many men, and even some women, all over the world believe that women do not share the same value and importance to society as men do. On September 5, 1995, Hillary Clinton spoke at the 4th World Conference on Women, on behalf of women all over the world. Clinton raised awareness on how women s rights are being violated and why it is important to recognize women s rights as equal to everyone else’s rights. Even today, in 2016Read MoreWomen s Rights Of Women1052 Words   |  5 PagesThe family has traditionally been the basic unit of Chinese society where women have long been charged with upholding society s values in their roles as wives and mothers. Especially in the Qing Dynasty, women were required to balance society s i deals with the reality of raising a family and maintaining a household. Throughout the imperial period and into the beginning of the twentieth century, the relationship among family members was prescribed by Confucian teachings. The revered philosopher

понедельник, 16 декабря 2019 г.

Secret Techniques for Business Management Essay Topics Only the Experts Know About

Secret Techniques for Business Management Essay Topics Only the Experts Know About To obtain competitive advantage two chief components are indispensable. Through the right guidance and advices a decision needs to be made. There are benefits and disadvantages to classic filing. Heck, you might not even have a start. Some have fixed guidelines you must follow. Standard filing systems are generally simple to comprehend. Standard file organization can get out of control. It is easy to access. Try to remember that all topics reference numerous, free on-line resources. Then pick which topics you want to master. Our panel of experts is quite thorough regarding the things that are essential for the thesis. You might also use a few of the assessments to the right in many of the sections to identify which topics that you wish to work on. Organizational culture is a significant aspect in any administration. Management or and business thesis alike have a lot of time. Topics are usually the same as we've listed them in the above mentioned discussion. The 5-Minute Rule for Business Management Essay Topics Included here are some time management tips I've picked up over time. Starting your own company normally requires a substantial investment. Small businesses create the greatest portion of new work in the nation. For instance, senior manager and me used to stop for a little chat with our clientele. Thus, our company is predicted to grow. When you run your own company, you're in charge of the direction that the provider goes, and you are in charge of your own future. In the area of digitalization, organizations are employing the email as an expert communication tool. Management of the restaurant is thinking about opening a quick food service attached to the principal restaurant as a way to deliver a possibility for those customers to take meals with them. So as to be popular, many restaurants are working to invent extra concepts that would entice customers. So our new restaurant had a terrific chance to attract them from the very start. Small restaurants that could offer excellent service typically have a stable flow of consumers. Managers must deal with multiple distinctive forces that pull and push their businesses and companies in any range of directions. Clients' preferences are always considered when selecting a segment of specialization. Selecting partners shouldn't be based on cost alone. On the flip side, detailed cost benefit analysis was carried out as a way to be certain that we don't suffer any significant losses by offering substantially cheaper prices. Low-income areas can draw in modest businesses as a result of decrease cost of operation, and can grow economically as a consequence of the new jobs, improving the standard of life of the region. Naturally, there's a location for improvement. Basically, the objective of a business is to generate income. The ability of a possible partner to support and add value to the supply chain later on needs to be taken into account. There are several prospective entrepreneurs who see themselves as making a great deal of money in a brief moment. Hence, if to begin a very good cause franchise may be the second hand. A good example of this could be a cabinet maker. You must be ready to accept that responsibility and the effects of your decisions. In spite of the fact that it is mainly employed for financial decisions, it can make just about any decision you've got to make somewhat easier, and more often accurate. Either by going into franchises, someone should have proper understanding of the product he would like to sell.

воскресенье, 8 декабря 2019 г.

Contemporary Issues

Question: Discuss about the Contemporary Issues in Accounting ? Answer : Introduction The rule of corporate world is standing on the business transaction, wherein every transaction differs in terms of quantity, quality, process and price. In this contemporary world, businesses started to transact across the borders, which also increased immense level of competition in the global market. Thus, it became necessary to maintain all the financial processes in line and track all the investment, transactions and profit or loss (Babu, 2012). To illustrate the theoretical concepts associated with financial statements of BHP Billiton Limited, the study concentrates on outlining general purpose of financial reporting and different financial performance measures along with its relationship with accounting theoretical concepts. BHP Billiton Ltd is a leading global resource companies with the mission to create value for the sustainable stakeholders by developing natural resources. The company is categorized into two companies namely British BHP Billiton Plc and Australian BHP Billiton Limited, which are listed in Australia ASX Top 100 listed companies with different shareholders, but both are controlled by identical board of members (BHP Billiton, 2015). Accounting Theoretical Concept The basic theoretical concepts of accounting are largely related with the conceptual frameworks of finance, which demonstrate the required information through statements. Determining the Monetary Amounts Determination of monetary amounts is one of the important processes and theoretical frameworks through which BHP Billiton is able to maintain its viability in this competitive market. According to the company monetary amounts represented below, it is apparent that the production of copper has been increased by 9%, whereas overall revenue decreased by 21% from the previous years (BHP Billiton, 2015). Figure 1: FY2015 Performance Summary Source: (BHP Billiton, 2015) With the help of monetary amount or outcome of financial statements, the management determines the financial position of a company. The above depicted monetary amount clearly indicates that BHP Billiton needs to reassess its work process along with strategic implications as the performance has drastically been decreased from previous year. Elements of Financial Statement Financial statements include several elements such as assets, liabilities, equity, income and expenses among others, which help to identify the financial position of companies along with the annual expenses and income as compared to other competitors present in the market (Accounting Simplified, 2013). The assets of BHP Billiton can be categorized into two part namely current assets and non-current assets. Current assets include Cash, trade and other receivables, whereas non-current assets include inventories, property, plant and equipment and intangible assets among others.Figure 2: Assets of BHP Billiton, 2015Source: (BHP Billiton, 2015)On the other hand, the expenses of the company, as depicted in the below mentioned financial statement (Figure 3), include raw materials and consumables used, employee benefits expense, external services, third-party commodity purchases, net foreign-exchange, fair-value, government royalties payable, depreciation and amortization expenses, explorati on and evaluation expenditure among other. Figure 3: Expenses of BHP Billiton, 2015Source: (BHP Billiton, 2015) Recognition Revenue recognition is one of the accounting principles that acts according to the accounting principles and determines specific conditions of revenue. It maintains a record on business transactions, wherein loss is recognized as the 'lower of cost' (Alexander Archer, 2008). Considering this framework, in BHP Billiton Interest income are recorded on accruals basis and Dividend income is recognized based on the subsidiaries' declaration (BHP Billiton, 2015). Apart from this, the concept of probability is utilized in recognition to understand the degree of uncertainty and future economic benefits. In addition, the reliability concept of recognition measures the qualitative characteristics of financial elements (Alexander Archer, 2008). Selection of the Particular Basis of Measurement Based on the information obtained from determination of monetary amounts, certain elements can be outlined such as financial statements and recognition criteria for understanding of the companys economic conditions (Alexander Archer, 2008). Considering the situation of BHP Billiton, it structures its income statement or balance sheet for understanding the present economic position (BHP Billiton, 2015). General Purpose of Financial Reporting There are several financial measurements in the record of BHP Billiton that are considered as financial statements such as cash flow, remuneration process, valuation of assets, dividends, goodwill, provision, superannuation plan, net cash flow, market risk and balance sheet among others. These calculation processes critically help to implement the most suitable decisions in organizational process for both the management and its stakeholders. Based on these financial processes, creditors and investors can analyze the set of financial statements to predict future performances and its ability to pay the present as well as future debts (BHP Billiton, 2015). Financial Performances and Cash Flow Financial measure is known as subjective measure according to the measurement criteria based on which BHP Billiton Limited can identify the financial outcome along with future depiction (Frank James, 2014). However, to understand the financial performance, BHP Billiton needs a particular accounting measurement for which cash flow is the most suitable statement in evaluating its financial performance (BHP Billiton, 2015). Figure 4: Cash flow analysis of BHP Billiton, 2015 Source: (BHP Billiton, 2015) Cash flow is an important part of operation, which helps to raise the productivity of the performance and maintain the planning as well as control mechanism of the company as a whole (Frank James, 2014). Based on the cash flow statement of the company, it can be asserted that the cash generated from the operations in 2014 was comparatively higher than other two years (i.e. 2015 2013), which possess a challenge for continuing the business with higher profitability. Remuneration Process Remuneration is an index of financial growth provided to the employees of an organization for their efficient works and achievements. There are certain criteria for setting the remuneration for an organization, which are considered under the Remuneration Authority Act 1977, ss. 18, 18A. According to this Act, remuneration must follow a fair policy for the organization (Remuneration Authority, 2016). The Remuneration Report of BHP Billiton includes the elements that are governed by the legislation of the UK and Australia. The Remuneration Committee therefore determines particular remuneration for every member based on the elements that are presented in the below diagram (BHP Billiton, 2015). Figure 5: Components of Remuneration for BHP Billiton, 2015 Source: (BHP Billiton, 2015) Incentive and other Employee Benefits Incentives are utilized as the important drivers that the companies use to encourage the employees to work hard and achieve the target, which also help to retain potential employees based on better pay-rate (MaRS Discovery District, 2016). The Remuneration Committee of BHP Billiton provides certain benefits for the employees such as family health-insurance costs, personal tax return, death and disability insurance for employees and car parking among others. Apart from this, the company pays extra benefits for the CEO through travel allowance, wherein costs related to partner or spouse are also provided by the management. All the benefits are determined by the Remuneration Committee, wherein the benefits need to be within the limit of 10% of the base salary (BHP Billiton, 2015). Dividends Shareholders receive payments for owned shares from the particular company, which is known as dividend (Babu, 2012). Few companies avoid to issue dividends, as this can create a problem for them by forcing the companies to pay dividends on the same income amount twice. However, Australia ASX Top 100 listed companies pay dividends according to above stated aspects (Dividends.com.au., 2013). In the year 2015, BHP Billiton Limited paid 62 US cents for each share as final dividend, which further resulted as 124 US cents for each share of FY2015. The company always used to declare the dividend in US dollars as a main currency of the business. However, as mentioned earlier, there are two different entities which used to pay their dividends in different currencies. BHP Billiton Plc declares its dividends UK pounds or US dollars, whereas BHP Billiton Limited declares the dividends in UK pounds, US dollars, Australian dollars or New Zealand dollars (BHP Billiton, 2015). Superannuation Plan Superannuation plan refers to a companys pension plan designed for the employees. According to this plan, companies raise funds within the superannuation account, which do not include any tax implications till the employees retirement or any withdrawal. In Australia, superannuation plan is compulsory for ASX Top 100 listed corporations (Drew Stanford, 2003). BHP Billiton Limited ensured the superannuation contributions as 9.5% of fees for the financial year 2015 that has been increased from the previous year (i.e. 9.25%) as per the Australian superannuation law (BHP Billiton, 2015). Valuation of Assets As previously mentioned, cash, trade and other receivables, whereas non-current assets include inventories, property, plant and equipment and intangible assets are considered under the asset and listed in balance sheet according to current and non-current assets classifications. These values can be different for several significant purposes and procedures of establishment (BHP Billiton, 2015). Goodwill Goodwill is intangible in nature and is classified as the tangible assets and observed in the balance sheet, which cannot affect organizations' net income, but if it turns into impaired then it might affect the substantial (Babu, 2012). The company goodwill is largely associated with US Onshore petroleum from which the revenue generated in 2015 as US$3,026 million that is lower than previous years by US$542 million (BHP Billiton, 2015). Provision In context of financial accounting, provision is utilized as the account and BHP Billiton include around US$ 1,916 million provisions as depicted in the following statement (BHP Billiton, 2015). Without the presence of provision, ASX top 100 listed corporations directors have no right to pay for the services, which clearly indicate the significance of provisions in BHP Billiton (Tomasic et.al., 2002). Figure 6: Provisions in BHP Billiton, 2015 Source: (BHP Billiton, 2015) Net Cash Inflow The concept of net cash inflow is utilized in determining the short-term financial feasibility concerns of a company. The positive and negative net cash flow outcome is the basic indicator of companies viability, wherein negative amount of net cash flow represents the operational and functional problem within the existing process (Babu, 2012). Therefore, it is stated that the company cash flow outcome clearly depicts operational and functional problem in the work process (refer to Figure 4) (BHP Billiton, 2015). Market Risk Market risk is a systematic risk of corporate operations, which evolves in case investors experience loss due to certain functional problem factors (Babu, 2012). The major market risks for BHP Billiton is reduced price of commodities, changes in currency and demand in large markets such as Europe or China. Apart from this, the HSEC incidents or other frequent incidents also possess threats to continue the business with higher profitability (BHP Billiton, 2015). Conclusion From the inference of discussed sections, it can be concluded that each sections of accounting theory, statements and elements are the most important for maintaining the companys consistency and market hold in the long run. It is evident that with the support of monetary amount BHP Billiton can easily determine the financial position of it, which can also be utilized to attract large number of investors. Furthermore, cash flow, remuneration process, employee benefits, dividends, superannuation plan, goodwill and market risk among others also helped to understand the operational environment of the company organization along with the probable risks that might be raised in future work process. Based on the financial performance of the company for 2013-2015, it has been apparent that the company needs to reassess its policies and strategic priorities as the revenue, profit and cash generation has visibly been decreased within the particular period of time that in turn can have a huge neg ative impact to maintain a sustainable position for the long run. References Accounting Simplified 2013, Expense, Elements of Financial Statements, viewed 17 December 2016, https://accounting-simplified.com/expense.html Alexander, D Archer, S 2008, International Accounting/Financial Reporting Standards Guide 2009, CCH, US. Babu, G, R 2012, Financial Management, Concept Publishing Company, India. BHP Billiton, 2015, 'Resourcing global growth Annual Report 2015', Our Structure, 1-320. Dividends.com.au. 2013, Introducing the five star dividend rating system, Dividends.com.au., viewed 17 December 2016, https://dividends.com.au/ Drew, M, E Stanford, J, D 2003, Reasons for change, A Review of Australias Compulsory Superannuation Scheme after a Decade, no. 322, pp. 2-23. Frank, B, P James, O, K 2014, Cash flow and corporate performance: A study of selected food and beverages companies in Nigeria, European Journal of Accounting Auditing and Finance Research, vol.2, no.7, pp.77-87. MaRS Discovery District 2016, Incentives: Drivers in attracting the best employees, Employee compensation: Salary, wages, incentives and commissions, viewed 17 December 2016, https://www.marsdd.com/mars-library/employee-compensation-salary-wages-incentives-and-commissions/ Remuneration Authority 2016, Remuneration process, Remuneration Authority, viewed 17 December 2016, https://remauthority.govt.nz/remuneration-process/ Tomasic, R, Bottomley, S McQueen, R 2002, Corporations Law in Australia, Federation Press, Australia.

воскресенье, 1 декабря 2019 г.

Should There Be Armed Guards at Schools free essay sample

Guns are weapons that should be feared; it is not something that should be seen every day in schools. We all know that the best way to end gun violence is to limit or prohibit gun ownership. But Wayne LaPierre, the N. R. A. ’s (National Rifle Association’s) executive vice president, thinks differently. He wants America’s schools to fight fire with even more fire. He is proposing to place armed guards in the nation’s schools, although they are unnecessary. They are costly, they create an uncomfortable learning environment for students, and the chances of another school massacre happening are very slim. Having armed guards in schools are not only useless, but costly as well. The N. R. A. has not determined how every school could afford the security. While the salaries may vary, armed guards usually cost a school 50,000 to 80,000 dollars a year. The N. R. A. ’s proposal would also cost taxpayers 15. We will write a custom essay sample on Should There Be Armed Guards at Schools? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 4 billion dollars annually. Is it worth it to waste so much money to prepare for an occasion that rarely happens? The N. R. A. ’s suggestion to place armed guards in the nation’s schools is just another way to sell more guns, not to keep the students safe. What message are they trying to send the students by having them greeted by armed guards when they arrive at their school doors? This will only create an uncomfortable school environment for the students. Guns will only frighten them, when the government should be doing everything in their power to help children be safe and secure in their schools. Chances of another school massacre happening are very slim, and when it does happen, the guards are useless. The last time a school massacre as big as the Sandy Hook shooting happened fourteen years ago (in 1999) at Columbine High School. LaPierre said that an armed presence on school grounds actually would provide what he calls â€Å"absolute protection† against an attack. He made a shaky assumption, considering that Columbine High School had an armed county sheriff’s deputy on the campus when it was attacked by two teenage gunmen. The sheriff’s deputy was unable to prevent the two gunmen from killing a dozen students, a teacher, and injuring twenty-one others. This proves that even a trained and armed guard is useless in a situation like this. Guns are dangerous weapons that should be feared. They are weapons that should not be seen in schools. Hiring, training, and paying the armed guards regularly will be very hard especially to schools with very tight budgets. What message are they trying to send the students by having them greeted by armed guards when they arrive at their school doors? Having armed guards will only make the schools feel like prisons. LaPierre has made a strong statement that has that has locked America in thought. Will an armed presence provide â€Å"absolute protection† as LaPierre said it would?