Thursday, September 3, 2020

Analytical Essay About Leaders Essay Example for Free

Diagnostic Essay About Leaders Essay What is a pioneer? A pioneer is an individual who leads or orders a gathering, association, or nation. There are numerous sorts of pioneers. A pioneer can be a free enterprise pioneer that needs immediate management and neglects to give normal input to those they lead, a czar that has absolute position and take choices upon their own will without talking with the individuals who are following or even a participative pioneer who has the obligation of settling on a ultimate choice yet enormously incorporates the conclusions, thoughts and criticism of those they lead. Pioneers can likewise be value-based pioneers who get certain assignments to direct and give prizes or disciplines to those under them dependent on their exhibition or transformational pioneers who spur adherents and increment profitability utilizing informative procedures and association in the undertakings they set. Not just that, a pioneer additionally must have a few characteristics that relate to their sorts of initiative. For instance, transformational pioneers must show restraint toward their supporters in any case connections can separate and the entire thought of effectiveness is decimated. Pioneers should be enticing also to spur and persuade their adherents to have faith in a thought or their capacity to carry out a responsibility which they waver to do or think they can't. As found in history and numerous books, pioneers lead uniquely in contrast to different pioneers as thoughts, strategies and view of flawlessness vary between them. For instance, the thoughts and techniques utilized by Queen Elizabeth the First varied from those utilized by Sampath Chawla from the novel entitled ‘Hullabaloo in the Guava Orchard’ composed by Kiran Desai just as Mark Antony from the play entitled ‘The catastrophe of Julius Caesar’ composed by the popular William Shakespeare. Them three all contrasted by they way they drove their supporters and utilizing which thoughts to do as such. In spite of varying in numerous viewpoints, they all mutual some basic qualities that are the bases of initiative. In ‘The Tragedy of Julius Caesar’, a few backstabbers had murdered the practically roman ruler, Julius Caesar. They did as such, giving the bogus explanation that they needed to free him of the dread or stress of death. Imprint Antony, utilizing convincing strategies, figured out how to change the attitudes of the open who had confidence in the conspirators’ reason into accepting that Caesar was a decent man and had no awful expectations, which is the thing that the plotters thought. Imprint Antony utilizes convincing strategies like redundancy, bogus goals and fallacy. He utilizes these in his discourse at Caesar’s internment to persuade the group into accepting his thoughts by first recognizing Brutus on how decent he is nevertheless at that point rehashing that he is so fair to make the group question their confidence in Brutus. He additionally says that he didn't show up to applaud Caesar yet to cover him which is actually something contrary to what he needed to do. Another bogus expectation was that he would not like to negate Brutus which is actually what he did by utilizing fitting realities. Finally, his discourse was refined thus drove the group to accepting that he was better than Brutus which solidified his picking up the crowd’s support. In ‘Hullabaloo in the Guava Orchard’, the principle character, Sampath, is a pioneer later on in the novel subsequent to losing his position at the mail station where he peruses each letter that passes him. He turns into such an otherworldly pioneer as he passes on a portion of the information, both helpful and out and out silly, to the individuals who accept he is one. He figures out how to persuade the individuals who come to him for guidance, as he apparently has an answer that appears to be significant and insightful, utilizing enticing procedures that incorporate stacked language and sparkling consensuses. A case of the reactions he provides for individuals is the point at which somebody inquired as to whether anybody could fathom everything to think about god to which Sampath answered ‘‘ Once you have broken the container you can no longer recognize the air inside from the air outside’’ This speaks to the beautiful and stacked language Sampath speaks to just as his capacity to befuddle and control individuals into speculation good for nothing sentences like these have more noteworthy importance and that is the explanation they can't comprehend. He is additionally a pioneer since he speaks to an image of information and strict significance and this gives individuals something to anticipate, have faith in and depend upon. Sovereign Elizabeth the First was a pioneer too when she administered over England in 1588. She was bold, insightful, mindful and along these lines, adored by the individuals. As of now, England was going to do battle with Spain. The units in concern were the maritime armadas of the two countries that were going to take part in battle. The Spanish armada, nicknamed the Spanish Armada, were in contrast with the English armada, greater, more grounded and intensely reinforced and this made the warriors question their own capacity to win and caused huge episodes of weakness. In spite of this, the English armada came out triumphant. Sovereign Elizabeth, just before the Spanish Armada, gave an amazing discourse that inspired her warriors and gave her adoration and regard for the nation. She utilized convincing procedures like fleeting trend offer to draw out the craving to have a place in the troopers, compensates that offered impetus to the officers to battle, win and return, stacked language to speak to her crowd, a tone of confidence to show that she knows the situation of intensity she is in and how she isn't compromised by anything outwardly and in conclusion, the most impressive strategy she utilized was to continue utilizing the word ‘we’ to show how they are totally joined together and how she was eager to quit any pretense of everything for the country. This motivated the certainty expected to win the fight. A pioneer is an individual who leads or orders a gathering, association, or nation. This is the thing that every one of the three chiefs have appeared, the capacity to lead. They have indicated this in their own particular manners and with their own thoughts. They all offer this regular characteristic just as being powerful and adjusting shrewdly to fit the circumstance. That is the essential administration quality that every single effective pioneer from the beginning of time have appeared and that is all that is required so as to be a fruitful pioneer.

Saturday, August 22, 2020

Happiness and Success in Islamic Concept Free Essays

string(403) or flawlessness with the exception of by knowing and wanting to the Master,there is just harmony in recalling that him, joy and achievement is just by being nearer to him and craving to meet him in the existence henceforth Finding self for joy In Islamic convention, the â€Å"who am I?† question in the broadest feeling of the word is increasingly significant and comes preceding the firmly related subject of happiness. Decontamination of central core The person is made of water and mud as we probably am aware however after that we have body and soul in it. Individuals simply care about body, shouldn't something be said about soul? Individuals couldn't care less about soul, how to decontaminate it, how to be nearer to fulfillment, how to arrive at nearer to bliss and achievement? Numerous individuals around the globe experiencing pressure, passionate ailments searching for the fix, yet they are as yet empty inside and don’t realize how to discover the fix. Attempt to perceive the ailment inside your own self. We will compose a custom exposition test on Satisfaction and Success in Islamic Concept or then again any comparable point just for you Request Now ALLAH all-powerful in Quran concentrated on the significance of sanitizing the spirit and heart. Attempt to perceive the infection inside your own self. Quran Verses: ALLAH says in Quran: He has succeeded who decontaminates the spirit, and he has bombed who ruins the spirit. Surah Ash-Shams[91:910] So you have two options either filter your spirit, attempt to arrive at nearer to the degree of fulfillment or degenerate it. Purging originates from Zakat, Tazkiyah and Tazkiyah of naf’s. He additionally stated: Go to Pharaoh, for verily, he is a violator. State to him: Will you filter yourself? Surah A Naz’iat [79:17-18] He has succeeded who cleanses himself, who recalls the name of his Lord and supplicates. Surah Al-A’la[87:14-15] This is the manner by which decontamination is identified with the achievement and satisfaction. We gain from these stanzas that our prosperity and bliss in life here and henceforth relies upon our profound purging. We should clean our hearts from natural and otherworldly illnesses like avarice, scorn, lie, pride, obliviousness and other destructive experience sicknesses and attempt to receive the profound temperances to support the earth and serve mankind by embracing equity, liberality, sympathy and some more. Sorts of heart Sound and solid heart ALLAH says in Quran: A day when there will be no advantage in riches or kids, however just in he who comes to Allah with an unadulterated heart. Surah Ash-Shu’ara [26:88-89] The sort of heart which is solid and sound and just purpose asylum from ALLAH and will safeguard him on the Day of Judgment. Reality and secure heart is which is secure from avoid and work will all the adoration and want that his activities are just for ALLAH’s purpose by complying with his all requests and platitudes. Their some inquiry can come in someone’s mind that: Does every one of these exercises done by man are only transitory, for to accomplish common things and want for acclaim from the individuals? Was every one of these exercises managed with no dread of individuals? Was all the exercises done just with the unadulterated accept to serve the Master ALLAH god-like? Was all the activities done likewise to satisfy the last Prophet (PBUH) of ALLAH. The first two inquiries requires truthfulness (IKHLAS) that all the things are only for the Master and third inquiry requires to follow the stride of last Prophet of ALLAH (MUTABAAH). None of our activities will be viewed as acknowledged whether â€Å"Ikhlas† and â€Å"Mutabaah† the two conditions don't met. Having sound heart it joins the positions of honesty, secure, solid and upbeat heart. We clean our home, when we welcome somebody to our home comparably clean your heart as though you need to welcome ALLAH and have confidence and tolerance. He will make all the entryways of joy and achievement open for you. No one knows your torment more than who makes us, no one in this world thinks about us as much as the ALLAH and HE is all knowing and most shrewd Indeed. Debilitated heart The unhealthy heart which is either nearer to make sure about his fantasies of world, secure his common life or exceptionally near destruction. This heart just contains love of ALLAH, show trust and dependence upon him just for his common fundamentals. This heart just demonstrates excitement to accomplish his wants, the wants which just does exists in this brief world. This heart likewise contains envy, self-importance, pride, self-shock and defilement just for the common issues which does just make us a lot nearer to obliteration and demolition. Man simply had overlooked his motivation of creation in this human world, ho overlooked that each body part has work, likewise a heart additionally had a vocation, and in the event that it is debilitated it won't carry out his responsibility appropriately . â€Å"Indeed ALLAH is the Guide of the individuals who accept, to the straight path.† Dead heart This sort of heart is dead, having no life. This heart doesn't follow any way else than then way which satisfied him. This heart doesn't think about its Lord or Master, in short it is his very own captive wants, activity and exercises. In the event that he satisfies his fantasies, he couldn't care less about satisfying or disappointing of his Master (The person who makes him). On the off chance that it adores, it cherishes only for his wants and in the event that he despises it does just barely for his own mean. In short his fantasies are his lord. He is his very own individual wants. The man with this heart is putting himself to the best approach to annihilation and pulverization. Soul: Soul is the pith of human body, the fundamental significance when contrasted with different manifestations of ALLAH. Science doesn't came to about the spirit, that what is the embodiment of the spirit. At the point when any living maker kicks the bucket like a creature when contrasted with human there is no distinction in its pause, yet the second when human bites the dust, promptly there is lost hold up that implies something he is losing the second he passes on. Quran Says: Each spirit will have taste of death. (Surah Al Imran) In this world there is a life for the trial of here after and each individual will have taste of death. ALLAH has made passing and life to test which of you in great deeds (Suran Al Mulk) For there is no joy, pleasantness, ibtihaaj or flawlessness aside from by knowing and wanting to the Master,there is just harmony in recollecting that him, bliss and achievement is just by being nearer to him and craving to meet him in the existence in the future Finding self for bliss In Islamic convention, the â€Å"who am I?† question in the broadest feeling of the word is increasingly significant and comes before the emphatically related subject of joy. Bliss isn't an objective to be sought after all alone, rather to be achieved as a major aspect of acknowledgment of finding and supporting oneself. As the subject of satisfaction is encased inside the investigation of the â€Å"self†, it can't be clarified outside the term self or soul, (nafs) that incorporates a wide scope of themes including the heart (qalb), soul (ruh), keenness (aql), and will (irada) just as human instinct (fitrah) (Nasr, 2014). The nafs when referenced in the Quran with no expansion, alludes to â€Å"self† and exists of three levels that are interconnected to one another (Schimmel, 1994, 184): nafs ammara (12:53) †The lower (creature) self, the licentious soul that actuates to detestable. nafs lawwama (75:2) †The battling self. nafs mutma’inna (89:27) †The higher self settled, the fulfilled, tranquil God acknowledged discerning soul. Naquib Al-Attas (Philosopher) discloses the two measurements to satisfaction in Islamic comprehension with two unique terms †delight and genuine joy. Oneself (nafs) achieves â€Å"true happiness† from information and great character (ethicalness) experienced by the levelheaded soul (higher self) and â€Å"happiness of transient quality† from common (substantial) delights experienced by the creature soul (Attas, 1995, 91-92). Be that as it may, appreciating and knowing reality with regards to the ‘self’ and God isn't adequate, one likewise needs to act as indicated by this fact and hence moral ideals are significant (Khadduri, 1984, 82). The association between joy, achievement and good excellencies, Al-Kindi clarifies that in conquering material and mental reasons for distress, material belongings and other common deeds are nothing contrasted with the development of temperances. Excellencies assume a significant job in the fulfillment of bliss identified with this world and the great beyond (Nasr, 2014). Tawakkul on Allah and Ibadat for bliss achievement The individual who has tawakkul achieves the condition of happiness. This individual despite everything faces the standard difficulties of natural life yet does as such in a condition of internal satisfaction. As the Quran states unequivocally, this is the reason the companions of God (the awliya?’), who have completely achieved the stations of tawakkul and rida, are neither dreadful nor troubled. For such individuals, even the dread of God is changed into euphoria, for this dread is the start of astuteness, as expressed by St. Paul and furthermore in the celebrated saying (hadith) of the Prophet, â€Å"The dread of God is the start of wisdom†. 13 Performing compulsory ibadat requires self-control and penance however bring about joy and achievement. As call of supplication (Adhan) states: Hayya ‘ala-l-Falah Rush to progress (Rise up for Salvation) Accomplishment of Muslim is to hustle for its compulsory obligations which make him/her fruitful in this life and furthermore in henceforth. Thus, Sayyiduna Abu Hurairah has portrayed that the Holy Prophet expressed, ‘There are two happy greetings for the man who fasts; one at the hour of dusk and the other when he meets his Rab.’ (Sahih Bukhari 255/1 # 1805) It isn't anyway just the ‘ibadat themselves that achieve joy; it is likewise our knowing that in performing them we are doing God’s Will and along these lines encountering the elegance (barakah) that issues from the exhibition of consecrated ceremonies. In completing common human tran

Friday, August 21, 2020

Examining switching costs as a moderator in the relationship between Essay - 1

Looking at exchanging costs as a mediator in the connection between administration personalization, consumer loyalty and client - Essay Example The clients may get efficient in looking, finding and assessing the choices administrations suppliers. They don't have to burn through their time on learning. They don't have to spend their endeavors, while changing to different merchants. In business see, client dependability is the key precondition for making progress in e-business (Reichheld and Schefter 2000). Steadfast clients advantage firm, since they bring extra incomes yet require little consideration from associations. Steadfast clients are bound to pardon administrations disables and diminished value affectability. Submitted clients produce positive work-of-mouth to other people, upgrade firms’ protection from rivalry, and reduction the expenses of selling. Accordingly, client steadfastness can be treated as an important resource. It is likewise a significant wellspring of supporting proceeded with gainfulness and authoritative development (Dick and Basu 1994; Anderson and Mittal 2000). The ebb and flow conditio n of research gives various meanings of client dependability. By and large level, client dedication characterizes the highlights and mentalities that shoppers display towards items, administrations, brands, and promoting messages. Client reliability implies client's readiness to re-purchase, rehash support conduct over some undefined time frame and a craving to proceed and keep a proceeded with relationship with the specialist co-ops (Dick and Basu 1994; Oliver 1999). (Anderson and Srinivasan 2003) depicted client dependability as a customer’s supported or picked supplier that drives them to act emphatically toward a specialist organization with rehash support conduct. When all is said in done, client dependability in writing is conceptualized as a type of attitudinal practices in advertising and business (Jacoby and Chestnut 1978; Dick and Basu 1994; Oliver 1999; Casalo, Flavian et al. 2008). From an attitudinal point of view, it incorporates psychological unwaveringne ss and full of feeling steadfastness. The clients need continued associations with their specialist co-ops. From the perspective of conduct, psychological unwaveringness is a type of rehashed support that sets the example for rehashed buys. Hypothetically, at whatever point clients recognize and pick the item or administration they like, which lives up to their quality and value desires, they are happy to utilize this item on a drawn out premise; accordingly, they are not, at this point worried about scanning for options and become unbiased in serious and publicizing messages and dangers. (Oliver 1999). (Oliver 1999) presented four phase devotion model; intellectual steadfastness is the main stage, which is basically about the nature of purchasing practices that are influenced by customer’s singular qualities and the conditions, in which buy happens. Clients can't be faithful to the brand, except if they have data about it. Faithfulness creates when clients have adequate data to conclude that the brand is an ideal decision comparative with different other options. Brand perspectives can be founded on earlier information on the brand or brand encounters. Emotional devotion is the subsequent stage, when clients interface their insight and encounters about the brand to this very brand. Conative dedication is the third step. This is an exceptionally profound responsibility by a client that might want to

Saturday, June 6, 2020

Liberalization Effect on Economy Essay

Liberalization Effect on Economy Essay Introduction Liberalization in general can be defined as the act in which something is made less strict. Financial Liberalization therefore refers to the reduction in any type of regulations in the financial industry of any given country (Hermes Lensink, 2005). It is the lessening of restrictions on different types of the lending instruments which can be traded and lending institutions. Examples of lending institutions that are affected by the financial liberations are the banks, money market funds, investment banks, county’s treasury or any individual issuing bonds, hedge funds and others. Financial liberation leads to the breaking away or avoiding the state of the economy being financial repression which is commonly related to government being involved in fixing interest rates which has adverse consequences in a countries economy based on the financial sector. Financial liberation is therefore related to the freeing of lending institutions interest rates as well as elimination in differ ent restrictions in the financial sector including the removal of the restrictions in banking sector, restrictions as well as managed changes in the monetary policy institutional framework, and even in the reform of different external sectors. This paper therefore assesses how financial liberation usually affects economies taking United Kingdom as our case study. It provides theoretical evidence on the merits and demerits of financial liberation in UK economy and how it spurs growth in productivity as well as marginally effects on the economy capital accumulation. The failure of some of the consumption models in predicting reasons for the fall in UK savings ratio during the late 1980s as well as in rise of the saving ratios in the early 1990s motivated economists to draw some of the US studies so as for other different models which would have been better for different consumers in UK that were unable to borrow. This, together with increased competitive lending markets led to financial liberation in UK where restrictions were eased for borrowers (ShehzaZ De Haan, 2008). UK is now known to have a liberalized system with many people blaming the current financial crisis due to liberalization. People view financial liberalization as having allowed risky financial instruments to be created and the interest rates restrictions which creates different more problems leading to recession. Examples of this include the increase in credit, increased number of loans that are risky, as well as different many bubbles. However, despite this, financial liberati on affects the economy productivity both positively and negatively as well as directly and indirectly in growth rates and capital accumulation. After the worst economic and financial crisis like three years before, the UK economy as well as the financial sector has in some ways stabilized due to financial liberalization and notably through ensuring that reform regulatory practices and policies are momentary maintained. This has been through the FSA which has played a major role in this important endeavor. For instance, the UK proposals for the new structure of financial regulation in 2010 that mainly remedies the failures in the already existing financial regulatory system and especially of the bank of England, the FSA, i.e. the Financial Service Authority as well as the Treasury are deemed to be collectively liable for the UK economic and financial stability. The new approach maintained in this structure to mostly partake supervision such as yearly stress tests in all UK financial institutions will reform them to better performance (Ucer). This will not only crystallized consumer risks but will also take care of consumers detriments. However, some significant demerits involves the inability is spotting and preventing some of the major risks from crystallization hence resulting in damaging consumers as well as market confidence and in the end harming consumers (Ross, 1997. One major argument is that financial liberation usually allows UK markets in determining interest rates which on the other hand stimulates savings as well as investments in the economy. This therefore gives rise to the economy’s virtuous cycle of growth and household’s savings. Through investments, major projects can be undertaken in the economy that leads to further growth and individual enhancements. UK as a liberalized system usually ensures that the financial system have a cyclical effects on the financial interest rates. However, deregulation in the economy has some adverse effects and especially on household saving although in the short-term (Maria Williams, 1999). On the other hand, financial liberation affects the economy productivity directly when it is expected to create international competition for different funds, thus forcing capital towards on different projects that are most productive. Indirect effects are seen when financial liberation fosters developments financially which on the other hand affects the economy’s productivity. Through increased competition, internationally, capital accumulation as an effect of direct financial liberation is usually ambiguous. For instance, liberation leads to openness of different capital stocks where capital reallocation on the other hand translates to different net flows in the country. As an indirect effect, financial development is defined as weak thus triggering the financial instability in UK’s economy as well as causing banking crises (Maria Williams, 1999).. Banking crises are risky as they harm the capability of any financial system of any economy in providing credit to the e conomy; therefore, these results to slow down in the investments in both physical capital as well as innovation investments. This may also lead to worst effect of dropping down of the TFP as a major need to shut down some productive projects. Another important example of implication of financial liberalization in the economy is that it causes the relaxation in not only the consumption but also in causing liquidity constrains in the economy where savings precautionary are deemed to decrease. This therefore has the meaning that consumers are forced in holding low buffer-stock savings which leaves them very much exposed to the economy shocks. Reduction in the precautionary savings by individuals in turn results to consumers increasing in their aggregate consumption. The case of UK behavior in consumption particularly the savings ratio is one major example of the effects of the financial liberalization in UK. During the 1990s, UK financial sector was under heavy influence by broad deregulation of financial services and industries which led to long-run stable relationships for consumption function in U.K in shifting significantly. Financial liberalization influences consumption through the behavior that exists in two different groups of consumers (Barrell Davis, 2000). This include the consumers who are constrained in consuming only from their current income as well as those consumers who relies on borrowing mainly basing on the income inflows from the expectation of the future income flows. Financial liberation therefore affects the behavior of the consumers by shifting in their saving ratios. It also causes monetary policy transmission which alters in different significant ways leading implications in ways in which UK monetary policy are implem ented. For instance, financial liberalization is said to have the effect in which it strengthens the authority of finance over the UK State. The Bank of England autonomy usually removes different policies that are very imperative to UK’s economy such as, monetary policy, credit policy, and exchange rate policy from the government and hence trust such policies to the whims of different financiers, or even to a bunch of bureaucrats who on the other hand exercises control over the sovereign Central Bank (Sants, 2010). This therefore restricts the realm of intervention of UK. Additionally, since State borrowing from Bank of England is fixed, the autonomous Bank will simply push the State the financial market meeting it their requirements for borrowing above this limit†¦.Hence, UK state will only spends in limit to what it has been allowed by finance capital. This, in Finance capital’s eyes then becomes creditworthy and a matter of supreme importance to the State and it is dro ve to pursue policies that are only allowed by finance capital for the benefit of the economy. References Barrell, R Davis, P 2000. â€Å"Financial liberalization, consumption and wealth effects in 7 oecdcountries†,London: NIESR and Brunel University Hermes, Niels Lensink, Robert, 2005. Does Financial Liberalization Influence Saving, Investment and Economic Growth? Evidence from 25 Emerging Market Economies, 1973-96, Working Papers RP2005/69, World Institute for Development Economic Research (UNU-WIDER). Maria, M.C Williams, G. 1999. â€Å"Monetary policy and financialliberalization: The case of United Kingdom consumption†, Viewed 11 November 2011, http://www.sciencedirect.com/science/article/pii/S0164070401001604 Ross Levine, 1997. Financial Development and Economic Growth: Views and Agenda, Journal of Economic Literature, American Economic Association, vol. 35(2), pages 688-726,. Sants, H. 2010. â€Å"UK Financial Regulation: After the Crisis†, Viewed 11 November 2011, http://www.fsa.gov.uk/pages/Library/Communication/Speeches/2010/0312_hs.shtml ShehzaZ, C.T De Haan, J. 2008. Financial Liberalization and Banking Crises†, Viewed 11 November 2011, Ucer, M. E. n.d â€Å"Notes on Financial Liberalization†, London: Pembroke College University of Oxford United Kingdom, http://www.econ.chula.ac.th/public/members/sothitorn/liberalization_1.pdf

Sunday, May 17, 2020

Firing Smoking Employees, - 813 Words

In January 2005 Weyco Inc., company based in Michigan has brought up the issues based on firing employees who smoked. Wyeco Inc., gave their employees few months to quit and obey their new policy and also arranged variety of free programs such as drug therapy and acupuncture, to help employees quit smoking. About 20 of Weyco’s employees successfully quit smoking, for those who have not succeeded were fired. Howard Weyers, the company’s founder, justified the policy as protecting Weyco against high health care costs (Grace, Cohen, Holmes, p.79). In this paper, Weyco’s unjustified discrimination against smoking employees will be argued. I will examine various ethical issues and mainly focusing on the issues of discrimination towards the employees on Weyco’s policy against smokers. I believe that from the beginning, employers are allowed and should be organizing non-smoke workplace environments so that nonsmoking staffs do not encounter increased health risk due to second hand smoke. However the corporation’s right to adjust an employee’s personal health-related practice off work and interfere with their personal life style brings up numerous amounts of ethical issues. I argue that there are different ways to address the non-smoking policy, for example one company could provide a voluntary smoke quitting program and other healthier life programs during recess for the employee’s benefit. I like to say that this method serves as the blameless policy, but the report showed thatShow MoreRelatedEssay Ethical Issuses of Tobacco Companies in The Insider724 Words   |  3 Pagespresident/research chemist of a tobacco company but essentially an employee who was fired yet is still under a non-disclosure clause in a confidentiality agreement with said former company. 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Wednesday, May 6, 2020

The Prevalence Of The Obesity Epidemic - 1677 Words

We live in a time where parents are most likely to outlive their children. Not because of war on terror or school shootings, but because of a far greater villain that has yet to surface and the masses to learn about. Sugar - contemporarily the greatest stimulus that has been slowly augmenting child obesity levels in North America. Without a doubt, recent statistics prove that the prevalence of obesity in children has risen greatly. What we may refer to as the ‘obesity epidemic’, can account for a wide range of serious health complications among children including hepatitis type II diabetes, risk of impulsive illnesses, and premature death. The advocacy documentary, Fed Up, sheds critical insight on the raising obesity epidemic, caused†¦show more content†¦Moreover, other relationship and evidence that postulate an immediate connection between secondary external factors and the development of obesity during childhood will also be explored. Furthermore, a critical aspect of this paper is to study the effects or outcomes that have resulted as a part of the rise in childhood obesity. Healthy eating habits are not only good for the physical health but result in developing the mental health of individuals. This habit is still difficult to develop in many individuals because the use of unhealthy foods has become a custom for many. It is not an unknown fact that unhealthy foods, such as processed foods, provide incomparable damaging effects on the human body. Processed food comprises of 95% of an average American’s daily food diet. From tetra pack juices to ‘fortified’ cereals, everything that individuals eat and drink today have increased levels of sugar in them. Therefore, the intake of sugar among individuals in North America has risen greatly. Therefore, it is essential to focus on the detrimental effects sugar can have on the brain. Glucose is considered as a fuel for the brain but this consumption can lead to several problems if excessive glucose is taken, glucose is mainly taken from the sugar and excessive consumption of sugar can have neg ative impacts on the brain.

Analysis of Corporate Political Activity †Free Samples to Students

Question: Discuss about the Analysis of Corporate Political Activity. Answer: Introduction: The study takes insight into the changing relationship between the standard setter that is International accounting standard boards (IASB) and Australian accounting standard board (AASB).Pronouncements issued by International accounting standard boards are incorporated in the Australian accounting standards. Relationship between the domestic standard setter and IASB is changing for establishing more formal link between the regional and domestic group of standard setters that is move currently motivated by trustees and IASB (Carey et al., 2014). Original strategic model of IASB was mainly developed for creating strong relationship with key standard setters and in this regard, Australia was one of the key standard setters. Australia was at IASB gathering from the start of operations of IASB. AASB has the responsibility of issuing and developing accounting standards that are applicable to Australian entities along with maintenance and care of the body of standards. A strategic decision was provided to the board for working towards those issued by International accounting standard board. The Australian that is equivalent to IASB comprise of accounting standards that are equivalent to Australian standards. Some of them can be listed as AASB 1-99 corresponded to AASB 101-199. Furthermore, interpretations that are issued by AASB are corresponds to the interpretations that has been adopted by IASB. In the absence of any IASB equivalent such as standards like AASB 1039 and AASB 1031, the accounting standards of AASB and IASB were retained (He et al., 2016). The several issues were proposed by IASB. Process of identifying such issues by Australian accounting standard is as follows: Assessment of proposal of issues by AASB is done against the criteria that such issues have practical relevant and are widespread. Divergent interpretations are significant in such issues Reduction or elimination of methods of diverse reporting would be reduced by improving financial reporting by way of addressing such issues. Such issue represents application issue and narrow implementation that is possible to resolve efficiently within the existing Australian accounting standards. Matter would be referred to IASB based on improvement and that will help them in reaching consensus (Harmon Ntseh, 2016). It is required to provide guidance on timely basis when the issues are related to current and planned AASB. On July, 2004 the AASB was made equivalent to IASB. Concerning this, AASB has acted in accordance with strategic direction of financial reporting council. The overall approach of AASB for adopting the IASB standards is adopting the working and contents of IASB. In need of adopting the environment of Australia legislation, words are being changed. It leads to inclusion of application paragraph of Australia that is mentioned in Corporation Act. Substances of requirement are not affected by such changes. AASB has the responsibility of setting accounting standards for all types of reporting entities and IASB on other hand is mainly focuses on adopting standards for profit entities. When there is requirement for not for profit entities, there are additional texts that are included in the AASB. Requirements in relation to profit entities are not impacted by the addition made to this standard. Under certain circumstances, non-profit entities that comply with the Australian standards to IASB will not be able to simultaneously comply with the standard because the additional requirements mentioned in the AASB are not consistent with requirements of IASB (Steenkamp et al., 2016). A highest quality of financial reporting is aimed by AASB in adopting the IASB standards. Some of the optional treatments in IASB standard are used only few times by AASB. AASB already requires some of the additional disclosures that are sometimes required by IASB. For achieving compliance with standards of IASB, the capacity of Australian entity is not impacted by removing the requirement of additional disclosures and optional treatments. There are some helpful commentary mentioned in AASB and this is not present in equivalent IASB standards. Such commentaries are considered beneficial for users of AASB standard and such commentary is not part of IASB standard. This helps in handling situations that are particular to and are encountered by Australian entities. For performing the functions in relation to standards of IASB, object of part 12 of Australian securities and investment commission act, 2001 are required. Adoption of IASB needs to be consistent with objective part 12 resulti ng from the inclusive advantage that is associated with the adoption of the same (Spencer, 2014). Some of the object of part 12 of Australian commission that needs to be involved in the Australian standards are as follows: The directors should be assisted in discharging obligations concerning financial reporting. It should help in facilitating the economy of Australia by reducing the required rate of return or cost of capital and adoption of standards that are easy to understand and are clear. Adoption of standards should be relevant for assessment of financial performance, investment and position. The standards adopted by AASB is relevant to situation of environment of Australia in which entities operate that particularly deal with non-profit entities and does not have equivalent to IASB board. IASB Framework (paragraph 29 and 30) are consistent with AASB 1031. Framework of IASB has been adopted by AASB and in order to ensure that meaning of materiality is concise and clear, AASB 1031 has been retained. Standard AASB 1039 is applicable to entities preparing financial reports that has registered schemes and sending concise report to members instead of annual report. Amendment to AASB 1039 has been made resulting from changes that has been announced due to adoption of AASB standard (Morais Curto, 2014). IASB 126 deals with Accounting and reporting by Retirement benefits funds. Domestic regulations impacts the superannuation plan that are considered not for profit entities and as a part of strategy of adopting IASB, AASB has not dealt with this particular fact. In this particular regard, AAS 25 Financial reporting by Superannuation plans would be retained by AASB and a fundamental review of requirements would be undertaken by standard. Requirement of AASB concerning superannuation plan is overcome other international standard (Chandramohan et al., 2013). The AASB is associated with limited number of accounting policies particular for small enterprise enterprises and the implication is mainly on transition and comparability. Amendments to be made to the reporting standards particular to Australian small entities come with a number of concerns on proposal. Public accountability definition- IASH has proposed that no clarification is required to be provided for judiciary term used in public accountability. This particular proposal of IASB is not accepted by AASB and it calls for clarifying the definition. Term contains some common legal meaning that is seemed to be not consistent with the way Judiciary term is used by IASB. Section 29 of Income tax: It has been proposed by IASB that income tax should be based on section 29 of IAS 12 to which AASB agrees. It is intended by IASB to reduce the reporting gap between public accountable entities and entities that are non-publicly accountable. This would be done by aligning with the principles of measurement and recognition of deferred tax in section 29 (Eisenschmidt Schmidt, 2016). Some of the other propositions concerning the Australian entities are given. While most of the proposal of IASB was agreed by IASB due to clarification that are provided in existing section and because of their minimal nature. Some of the concerns of AASB in this regard are given below: Requirement for disclosing accounting policies in terms of termination benefits should be removed. Other concern is related to exempting the intangible assets requirements in business combination in event when it is not possible to measure fair value without considering undue costs or efforts. Acquisition of subsidiaries in relation to disposal or with the intention of sale within one year and its clarification and needs to be excluded from consolidation. Standards created by IASB for small Australian entities are acknowledged by AASB and they have the stand-alone vision. It has been considered by AASB that in order for small entities in Australia to avail the benefits, they should take full advantage of improvement made to the standard. There was disagreement on part of Australian accounting standard board on part of proposal of IASB relating to amendment made in contribution of sale of assets between joint venture and investors in IAS 28. This is so because it is thought by board that such amendment helps in reducing diversity in practice and addresses the existing inconsistency between requirement of IAS 28 and financial reporting standard 10. The board continued proposal by IASB and board should expedite the equity method of accounting research (Bond et al., 2016). Specific instances depicting whether accounting standard should change or not as recommend by IASB: Amendment made by IASB to AASB 116 would prohibit deducting cost of property, equipment and plant from the proceeds of selling items. Proceeds from sales of asset would be recognized as loss or profit. As per the amendment, Australian entities should recognize sales from proceeds in terms of loss or profit. Company accounting would be positively effected as this will help in reducing the diversity gap in a manner that will help improving financial reporting of reporting entities. Recognizing sales as income from the sales of such assets would help users of financial statement by providing them relevant information. As per the existing IAS 116 requirements, the sale from proceeds might be offset against the cost, property and equipment that do not give users a clear picture (Deegan, 2013). There would be change in method of depreciation and its process as the amendment would not involve depreciation in their costs. Entities would not be required to identify costs in relation to before items are sold and produced and property, plant and equipment are available for use. Identification of cost would lead the entities to apply judgements. Costs of inventories would be required to recognize as an expense and costs that are directly attributable to equipment, property and plant needs to be included in cost of assets (Chandler, 2014). Proposed amendment by IASB on section 18 that deals with intangible assets other than good will. It says that recognition of intangible asset in business combination should be exempted. This is done when the fair value without including costs cannot be measured. Adding this particular line is not agreed by AASB. It is considered by Australia board that there are many circumstances when reliable fair value of intangible assets are required and it is not possible to know the value of business combination when the value of intangible assets are not known. In such circumstances, a reliable fair value for measuring intangible assets is required. AASB perceives that recognition of intangible assets in business combination should be done based on same requirement as those of IAS 38 Intangible assets (Pacter, 2017). Another proposed amendment is section 28 concerning employees benefits that deals with eliminating the need for disclosing accounting policy for benefits attributable from termination. This particular proposed amendment is not agreed by Australian board because the decision to disclose accounting policy or not needs to take into consideration that whether the users of financial statements would be assisted in understanding conditions and transactions are reflected in such transactions. General principles as stated in paragraph 117-121 stated in IAS 1 should form the basis whether the disclosure of accounting policy should be done or not (Henderson et al., 2015). While AASB amending Australian equivalents, it should also consider the amendments proposed by IASB. It is considered by AASB that are needs of some unique domestic interpretations that is equivalent to requirements of IASB and such requirement is needed in some exceptional and rare circumstances. Considering the discussion above, it can be said that there are ambiguity within the components of accounting standards of several countries. Different components and transitions would have influence on transactions of developing countries. It is mainly essential for such countries to adapt to the international standards. On the other hand, countries for not complying with the internal reporting standard would have certain political and economic sanctions (Zeff et al., 2013). International standards help in providing more detailed financial reports and this leads to increased level of comparability and transparency. Optimal presentation of provided by the adoption of such standards, as this helps investors in giving proper insight about the transactions included in financial report. It has been perceived by investors that countries aligning their reporting standards with the international standards offer a sense of security and this helps inn attracting international investments. Non etheless, it has been continuously recognized that the approach of one size fits all often lack relevance for the users of the financial statements of private companies. Not all reporting entities would fit under the one size approach and the need for reporting standard should be provide ease to prepare as well as users of financial statements in every aspect (Nobes, 2015). Therefore, it can be said that adopting the international standards would help in standardizing the reporting standards of respective entities operating in different countries. Recommendation: Some of amendments introduced by International accounting standard board has been incorporated in the Australian accounting standard board. Any such arrangement that would interfere with the standard setter independence and good due prices would should not be considered by Australian standard. Furthermore, it is highly considered by Australian counting board that there should be consistency between sectors as it will help in facilitating economic decision-making. Some of reason that would lead Australian standards not to comply with the international reporting standard is use of different due process, different times and different resources. Conclusion: Considering several aspects of the International accounting standard board, the Australian accounting standard board supports and agrees with the arrangement. However, there are some instances to which the Australian standard is not agreeing. Regardless of the model adopted by the Australian entities complying with the reporting standards, the main concern of AASB is adequate level of funding concerning accounting standard setting of public sector entities. Furthermore, the adoption of one size approach would partially assist prepares of financial statements. Adopting the amendments offered by IASB would help in improving the company accounting in several ways. Reference: Bond, D., Govendir, B., Wells, P. (2016). An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136. Accounting Finance, 56(1), 259-288. Carey, P., Potter, B., Tanewski, G. (2014). AASB Research Report No. Chandler, R. A. (2014). 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Henderson, S., Peirson, G., Herbohn, K., Howieson, B. (2015). Issues in financial accounting. Pearson Higher Education AU. Jorissen, A., Lybaert, N., Orens, R., Van der Tas, L. (2014). A longitudinal analysis of Corporate political activity towards the IASB: An analysis of context and firm-level antecedents as well as adopted strategies. Laing, G. K., Perrin, R. W. (2014). Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models. International Journal of Critical Accounting, 6(5-6), 509-519. Morais, A. I., Curto, J. D. (2014). Accounting quality and the adoption of IASB standards: portuguese evidence. Revista Contabilidade Finanas, 19(48), 103-111. Nobes, C. (2015). IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe, 12(2), 153-170. Pacter, P. (2017). IASB Corner. The International Journal of Accounting. Spencer, J. (2014). AASB Staff Paper: To Disclose or Not to Disclose: Materiality is the Question. Steenkamp, N., Steenkamp, N., Steenkamp, S., Steenkamp, S. (2016). AASB 138: catalyst for managerial decisions reducing RD spending?. Journal of Financial Reporting and Accounting, 14(1), 116-130. Tan?Kantor, A., Abbott, M., Jubb, C. (2017). Accounting Choice and Theory in Crisis: The Case of the Victorian Desalination Plant. Australian Accounting Review. Warren, C. M. (2016). The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16). Property Management, 34(3). Zeff, S. A. (2013). Political lobbying on proposed standards: A challenge to the IASB. Accounting Horizons, 16(1), 43-54.