Essay --

In today’s society, no individual is free from discrimination. Discrimination can be defined as looking down on an individual or group because of sex, race, nationality or certain personality characters. Race, gender, disability, sex, age, religion, national origin, color, and marital status are the main features work place discrimination. It can also happen with regards to the terms and conditions of work for example salary, work hours, paid leave, promotions, work security and industrial health and safety. Workplace discrimination can be seen in all ranks of job and is it extremely expensive to businesses. Most corporations do not support this act because it is considered to be damaging and promotes disparities. According to (craig 2007), billions of dollars goes wasted annually because of work place discrimination or harassment. Work place discrimination can happen based on some features which are fairly different from workers performance. The damaging effect of this conduc t can be high as it decreases job performance, productivity and exposes the organization to costly lawsuit. However, businesses that places more importance on equal opportunities in the work place are tactically competitive than those that are discriminative. According (Craig, R 2007), businesses that are said to be discriminative are in a competitive disadvantages because discrimination disregard all eligible workers who are skillful of contributing to the overall purpose of the business. Appropriate ethics policies related to nondiscrimination issues There are a large number of well-established policies associated to work place discrimination. These policies prohibit any form of discriminatory practices. Businesses are obliged to obey where policies against... ...resented. Implementation steps for these policies All corporations requesting to build a workplace atmosphere in which discriminatory conduct are not accepted can take several steps towards the reaching of this objective. Policies of all organisations should clearly stipulate rules against all forms of discrimination. Equal opportunity statement must be clearly stated and should protect any employee who raises concerns of discrimination. The prevention of discrimination conduct must be part of the service contract of all workers. The prevention of discrimination conduct must be incorporated in the service agreement. Corporations must educate its employees on the importance of all forms of discrimination and frequently prompt them about the consequences of it. There should also be numerous avenues in which complaints about discrimination can be addressed or handled.

GCSE media studies coursework Essay

In this essay I will be comparing two articles taken from local newspapers in different areas. I will be looking at the techniques used in each article and their effectiveness. I will use this comparison to eventually decide which article is the more effective of the two. The two headlines from the articles are quite different. ‘Inches from tragedy’ is a large, bold headline written in a way that makes you want to see what the headline is talking about, as it sounds serious. ‘Firemen free bathroom tot’ on the other hand is quite small for a headline and only really uses one emotive word, free, making it sound like the child was imprisoned, which is worse than what actually happened. I think that ‘Inches from tragedy’ is the more effective of the two headlines because it grabs the readers attention and uses a lot of emotive language in such a short space to make the reader carry on reading. The language used in these articles is quite emotive in both cases. Both articles use exaggeration to tell you what they are trying to say. This is especially evident from quotes like â€Å"escaped death by inches† and â€Å"impossible for him to get out† as they are telling the truth about the events that occurred in each case, but are blatantly over-emotive to make the article more interesting. The firemen free bathroom tot article especially exagerrates the situation as it makes a toddler stuck in a bathroom sound like a major rescue attempt, whereas the other article Inches from tragedy features a very serious situation anyway. I think that both articles use emotive language very well, and that they are equally good at getting there point across through using language. Both of the articles feature one long, main interview and one shorter interview towards the end of the article. The interviews have been included in each case to give the reader an account of the events in the article from one of the people involved. This is a good idea as people who were actually involved in the events of the article will be able to give more information on what actually happened, and will probably know things that no-one else does. Having interviews also makes the reader sympathise with the people involved, especially if it is coming from one of the people mentioned in the main first paragraph of the article. The people who put together the articles must make sure that everything they include in the interviews is relevant and that they are not too long. I think that the article that uses interviews and quotes better is probably Inches from tragedy, because all the information given is relevant to and informative about what happened. I also think this because the interviews featured are not too long and leave room in the article for other information. Having a picture in an article is a good idea, because it lets the reader see exactly who was involved and let them see what effect the events of the article have had on them if at all. It can also give extra visual information to back up what is said in the article. This is especially evident in the picture from Inches from tragedy as it not only gives a picture of the avalanche victims, but also diagrams and labelled photos to show exactly what happened and where and when it happened. Journalists may also include pictures in their articles because it breaks it up and makes it seem like less to read. An article consisting entirely of text can seem quite daunting. Again Firemen free bathroom tot is nicely done with a good picture of the firemen and the child they ‘rescued’, but Inches from tragedy uses it’s picture better because as well as a photo of the two brothers caught in the avalanche, it has informative and interesting diagrams as backup to the article. Using fact and opinion in an article is good because it lets the reader compare an outside factual account of what happened with an opinion given from a reliable source. These two things will probably differ from each other, so it is good to give the reader both so that they can compare the two to see what actually happened. As well as differing from each other fact and opinion also back each other up on certain points of the article, such as the effect something has had on certain people. Fact and opinion can add drama to a piece, but the journalist would be better off making sure that they tie in with one-another, rather than being totally different. This would give well backed up accounts of what happened, adding a sense of drama to the article. Both articles use fact and opinion very well and I think are equally successful at giving well backed up information about what happened in each. These articles are obviously aimed at different audiences. Inches from Tragedy is found in the Metro, a newspaper which is probably aimed at city types and people who live in places dominated by big news. Firemen free bathroom tot on the other hand is found in the Bury St. Edmunds Citizen which is probably aimed at the people who live in the town of Bury St. Edmunds where news like that in this article would probably be big in the town, but not many other places. This means that the article from the Metro has been written in an interesting and emotive style, but is condensed to a size that can be read quite quickly. It also contains just the basic facts about what happened, backed up by good interviews. The other article on the other hand is about the same length, but contains a lot of information on what happened, backed up by fairly short interviews with the people involved. This more long-winded style is probably better suited to an article of this nature. The final effect on the articles is that Inches from tragedy is interesting to anyone because of the use of language and pictures, but Firemen free bathroom tot would only be found interesting by the people of Bury St. Edmunds. However, this is probably what both articles wanted to achieve anyway, so they are both quite effective at reaching their target audience. Overall, I think that both articles are effective at getting their story across to the people intended. They both feature emotive language, a large headline, interviews and a picture. Inches from tragedy was very well put together and extremely informative. The language used and the picture are two of this article’s main strong points, but it could do with more information on what happened and how instead of the excess of interviews. Firemen free bathroom tot is also very well written and is probably aimed at being something of a comedy article. It makes the situation sound major by using lots of exagerration and emotive language. However, sometimes the language used is a bit too much for the situation, as it isn’t anywhere near as serious as the article makes out. There is also quite a bit of irrelevant information in the article, such as the child looking at the fire engine. I think the most successful of these two articles has to be Inches from  Tragedy, because it is interesting, informative and not too long. It also backs up the information given in the articles by picking out relevant quotes and sections from interviews. The other article I feel doesn’t do this as well and so it just loses out.

What Makes People Happy - 854 Words

The Good Life The question of what makes people happy has been an ongoing argument for years. Happiness according to dictionary.com can be defined as the quality or state of being happy. There are two perspectives that focus on answering this question of self-happiness, the hedonic and eudaimonic. The Hedonic view (Subjective well-being) is the perspective of how people experience the quality of their lives. Hedonism is about knowing the fulfillment of pleasure. This type of pleasure is physical pleasure, which focuses on the feeling of happiness, satisfaction and enjoyment. Hedonism is often something that is done for the moment and is short-term, and it is thought that an increase in pleasure there will be a decrease in pain. Things such as drinking, eating, and sex would be examples of this because they are all short-term actions that give us pleasure. I agree with the Greek philosopher Aristippus viewpoint that â€Å"the goal of life is to experience the maximum amount of pleas ure.† (Aristippus) However I don’t not agree with the notion of Hedonic view as a whole. Living life in short-term burst of pleasure is not the ideal life I would like. I believe you should do things that will bring you long-term happiness and not just short-term. Also if you live your life in short burst of happiness you will have some positive effects and some negative effects. The positives being you got happiness and pleasure for the moment and the negative being that you are no longerShow MoreRelatedWhat Makes People Happy?836 Words   |  4 Pages 2017 What Makes People Happy? The question â€Å"what makes people happy?† is a very difficult question to answer just because it is one of those questions that can be interpreted in so many different ways. 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During this time, thousands of different people have given their interpretation of happiness. According to the Merriam-Webster dictionary, the simplified definition of happiness is feeling pleasure or joy because of a certain situation. In Aldous Huxley’s Brave New World, Controller, Mustapha Mond, conceals the truth in order to keep everyone happy. He gives his people drugs and brainwashes them into believing that their life is good. SatisfyingRead MoreThe Importance Of Happiness713 Words   |  3 PagesHappiness is a choice, and its only our choice. No matter what the circumstances are in our lives, we get to choose what emotion we want to react with. People show different ranges of emotions which can be caused by other people, but ultimately we choose our emotions with our mind an d hearts. It doesnt matter what has happened in your life today, you can still choose to be happy. By choosing to be unhappy you put yourself in a sorrowful and melancholia mindset, which isnt good for your mentalRead MoreThe Book Happy : Happy896 Words   |  4 PagesWhat is happiness? The answers are endless, some people finding something more relatable than others. In the United States, we are given the freedom of speech, and everyone has his or her own opinion. Based on opinion it makes the world a different place. We are not all the same which is better. Happiness is something that can be taken it different ways, like the way it looks and feels but scientist and personal experiences show how it really is. Personally what makes me the happiest is on sportsRead MoreUtilitarianism And The Most Important Argument1679 Words   |  7 Pagesabout utilitarianism and the most important notion that arises from it, which is that an action is morally right only if it maximizes the great est good for the greatest number of people (Cahn, 114). 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OneRead MoreThe Documentary Happy 905 Words   |  4 PagesThe documentary ‘Happy’ was probably one of the best documentaries I have ever watched. It is a documentary on what truly makes people around the world happy. The movie takes you through true stories of the lives of all kinds of people with different life situations within the entire world. Through each individual story it shows how even though they may have gone or are going through tough situations, they still remain happy with life itself. I really enjoyed this documentary because it made meRead MoreThe Frustrating Pursuit of Happiness1299 Words   |  5 PagesIn today’s society people are constantly striving towards happiness. People will work their entire life chasing something and in the end still be unhappy. Continually pursuing this idealistic goal of happiness and never feeling as though they have accomplished it, leaving people wondering if it is even worth it. It often makes people question what happiness is even considered anymore in today’s society and curious as to how they can achieve such a thing. Devoting one’s entire life to achieving happinessRead MorePursuit of Happiness732 Words   |  3 Pagesperson thinks about happiness at least twice a day. Its only 9pm and I can already tell you that Ive been happy and unhappy many times today. If I asked a group of people what they wanted most out of their lives for themselves or their family, whether for tomorrow or the rest of your life , most people would say happiness. Some might say money, but only because they think money will make them happy. Yes, money can buy things that will provide you with brief happiness, but for true happiness, I believe

Anti Islam Sentiments On American Culture Essay - 1696 Words

Though there is a seemingly massive amount of people who have just now come out with anti-Islam sentiments, it is clear that this is not really the case. Citing the radical policy suggestions and bans suggested by Donald Trump, there is also reference to American history and how the citizens of America are, unlike Europe and Asia, products of immigrants who chose to come to America (aside from slaves and Native Americans). Citing journalist Rose Wilder Lane in 1936, they take her quote that says Americans are â€Å"The most reckless and lawless of peoples†¦we are also the most imaginative, the most temperamental, the most infinitely varied† . The idea is not that American ethnocentrism is a product of immigrants establishing a hierarchy to benefit those that are in the majority. The report also provides a chart that encompasses attitudes of Muslims toward Americans and Americans toward Muslims (Figure 5) . From the chart we can see that Muslims have a significantly more n egative view of Americans than Americans do of them, which again can be attributed to media attention and different international decisions that affect the world. Though the report it is obvious that there is a disconnect between those that agree with the discrimination of Muslims in society and those that oppose it. But from the report is seems rather clear that the rise is ISIS, the Presidential election, and the United States call for surveillance on Muslims have created a sense of distrust among those thatShow MoreRelatedThe Islamic State Of Iraq And Syria1927 Words   |  8 Pagesstiffen, lips curve downwards, brows furrow, and the word â€Å"terrorist† comes to mind for many Americans. Since the tragedy of 9/11 thirteen years ago, Americans have generally become even more fearful of Muslims, and after wars in Iraq and Afghanistan, the public opinion of Muslims tends to be more negative. 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Judt does have faults in how in some instances his own opinions seem to overpower the text and take awayRead MoreThe Horror Of X And 11 : The Black Skin Of The Boston Bombers915 Words   |  4 Pagesleaving a listener with negative feelings toward the Islam religion and its followers, Muslims. Muslims bear the brunt of social construction because the United States continues to identify the Islamic religion as a whole verses excepting the different sects. 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By Mbalu Sillah English 101 Professor Caldwell 16 June 2011 Thesis: Millions of people from different races, nationalities and cultures around the world are united by their widespread Islamic faith. Introduction I. What is Islamaphobia? A. What cause it? B. Where it was use the most? C. Who did it affect the most? 1. Muslims 2. United State 3. Europe II. Terrorism A. September 11, 2001 Read MoreRacial Dynamic Between Muslim Americans And Traditional Christian Americana1199 Words   |  5 Pages Americans view September 11th as the impetus for a paradigm shift in the racial dynamic between Muslim Americans and traditional Christian Americana. Following the rise of ISIL, Ben Affleck refuted a â€Å"codified doctrine of Islam,† that mandates fundamentalist aggression. This goes hand-in-hand with what has been coined as â€Å"civilizational arrogance,† the assumption of total understanding of a religion. Noted Islamophobes, such as Bill Maher, insist that the supposed doctrine of Islam impedesRead MoreReligion Is The Idea Of Faith1530 Words   |  7 PagesReligion is universal in our society. It dates back to the beginning of the culture itself making it an ancient institution. It s interested in the shared beliefs and practices of individuals. It’s own response to elements in life and environment that are beyond th eir ordinary understanding. Foundation of all religions is the idea of faith. By faith, one is differentiated from other beings. It is an important subject and private matter. Religion is joined with all aspects of human life such asRead MoreArticle Review : The List Created By The Runnymede Trust Runs2045 Words   |  9 Pagesthis country and around the world. Anti-terrorism legislation in the United States, and to an even greater extent in other countries like France and Switzerland, has become a vehicle for Islamophobia and creates even greater hardship for Muslims everywhere. On a social level, the Runnymede Trust’s forewarning of Islamophobia becoming more respectable is actualizing. Intellectual Islamophobia in the ilk of Bill Maher is becoming increasingly popular in American culture, and it runs largely on the views

Essay on Objectivity in Journalism - 665 Words

Objectivity in Journalism Merriam Webster defines objectivity as expressing or dealing with facts or conditions as perceived without distortion by personal feelings, prejudices, or interpretations. Objectivity, as defined by the school of media ethics, means standing so far from the community that you see all events and all viewpoints as equally distant and important, or unimportant for that matter. It is employed by giving equal weight to all viewpoints--or, if not, giving all an interesting twist, within taste. The result is a presentation of facts in a true non-partisan manner, and then standing back to let the reader decide which view is true. By going about it this way, we are defining objectivity not by the way we go about†¦show more content†¦If the ideal of objectivity is hard to grasp, then perhaps better words are fair, impartial, neutral or balanced. It is the last concept of balance that is in practice each day for journalists. Each story a journalist writes must present the facts accurately and provide a balanced view of both sides of the issue. For example, if a journalist finds accurate information about the mayor stealing funds from the public, the mayor must be given the opportunity to respond and explain the circumstances. The notion that journalists must maintain objectivity is a relatively new concept. The early American publishers were involved in politics and helped bring about the Revolution. Thomas Paine is admired for his words on freedom for the common man, and in motivating the colonies to rebel against the British Redcoats. Thomas Paine wrote, These are the times that try mens souls. The summer soldier and the sunshine patriot will, in this crisis, shrink from the service of his country; but he that stands it NOW, deserves the love and thanks of man and woman. I love the Internet as a journalistic platform, but I certainly see that it has as many flaws as traditional journalism. 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We live in a word where most journalists and news corporations are labeled as being corrupt , biased and deliberatelyRead MoreObjectivity in Journalism1988 Words   |  8 PagesJournalists should express their ideologies and opinions while covering poverty, however, at the same time they should aim to maintain the objectivity and impartiality standards for effective and truthful and accurate reporting. In news reporting, objectivity is seen as one of the chief values for journalists. The objectivity norm guides to separate the facts from opinions and focus on reporting only the factual content, resulting in neutral and detached reports rather than emotional ones (SchudsonRead MoreEssay about Objectivity in Journalism968 Words   |  4 PagesObjectivity in Journalism Public journalism has changed much during its existence. Papers are striving to actively involve readers in the news development. It goes beyond telling the news to embrace a broader mission of improving the quality of public life. The American style of journalism is based on objectivity and separates us from the bias found in most European partisan papers. American journalism is becoming too vigilant in being objective that the dedication to investigatingRead MoreIs There Any Objectivity in Journalism and Public Realtions? Essay examples805 Words   |  4 Pagesrespect and esteem. In order to be a good professional, a journalist has to work in many levels. It is very important to make research, to take photos or videos and to be sure of the authenticity of the story. Then the story should be written with objectivity before being published to newspapers, magazines, websites, the radio or on TV. People should be informed properly. If the information or the facts are presente d as they are, this authenticity will separate the good journalist from the rest. On theRead MoreAndrew Stephens s Beyond News : The Future Of Journalism891 Words   |  4 PagesMany critics reject the notion of objectivity on the grounds that no person can be objective because we have biases and a variety of conflicts that we bring to our jobs. Mitchell Stephens, author of Beyond News: The Future of Journalism offers an argument against objectivity. Stephens states that objectivity is impossible because as much as one may try to disappear from the work, there is a kind of meditation that takes place in journalism no matter what, (117). By selecting who to interview or whichRead More Journalism and Social Media1319 Words   |  6 PagesBecause I am a journalism student, I have talked, researched and discussed with many of my fellow students and faculty members about the topics above. I am choosing to talk about this because I think it is important and they are pertinent issues in the journalism field. I am also very interested in this topic, so I thought it wou ld be fun to take the opportunity you gave us to design our own multi-part question and write about something in journalism that is appealing to me. I recently read anRead MoreObjective Journalism vs. Partisan Journalism1439 Words   |  6 PagesBen Thompson Rachel Miller DIS 611, W 9 a.m. Objective Journalism vs. Partisan Journalism Objective journalism in the United States should be reconsidered to accommodate the demands of varied audiences and increased media outlets. With the media growing in magnitude and influence, many people are looking for fresh, like-minded news sources. 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When the environment does in fact receive such scarce coverage, the issue of climate change is often times covered under a guise of false objectivity. A valid argument can be made that the media has failed the public on the issue of climate change by framing its legitimacy as subject to a balanced 50/50 debate in order to uphold a mutated standard of fairness and balance- when the reality isRead MoreIs Journalistic Objectivity Beneficial?1093 Words   |  5 Pagesfacts and not the opinions. In this paper I will first define what journalistic objectivity, and then address the following questions, Can or should a journalist be objective, under what circumstances can objective journalism be beneficial, and under what circumstances can objective journalism be harmful? â€Å"A definition of journalistic objectivity†¦Ã¢â‚¬  offered by Sandrine Boudana of New York University says that â€Å"Objectivity is a standard that promotes truth, defined as correspondence, grounded in correctness

Financial Accounting Cocoa Ltd

Question: Discuss about the Financial Accountingfor Cocoa Ltd. Answer: Introduction: Cocoa Ltd is carrying out the business of departmental store and applied Straight-line method for depreciation for the year ended 30th June 2015. The company is earning very high profit and expecting to maintain the same during 2016 and 2017. However, the economists are expecting that in the coming years that is, in 2018 and 2019. Based on the forecasting of economists the company approached their accountant to show less profit in 2016 and 2017 and wants to transfer it to 2018 and 2019, if possible. To implement the requirement, their accountant suggested them to change their method of depreciation from Straight-line method to Sum-of-years-digit method. Andrea, the accountant of Cocoa Limited was facing a problem, as she was worried regarding the renewal of her contract with the company. In spite of the fact that she was fully conscious that her act was not ethical, nonetheless she made the alteration in the financial report. Thus, the probable impact of this act is as follows: Communities, Governments, customers, suppliers, creditors, managers, shareholders will be affected as they will not be able to know the true position of the company It will lead to lack of transparency, integrity and contravention of objectivity. Choice of Depreciation: AASB 116 recommends various acceptable method of depreciation that suggests the systematic allotment of cost over the useful life of the asset. AASB does not stipulates any particular method of depreciation to be applied by any company. An organization can apply any of the acceptable method for calculating depreciation (Laing and Perrin 2014). However, paragraph 60 of the AASB explains that the chosen method must result in best indication of sample in which the probable future economic benefits of the assets are expected to be absorbed by the entity. The method of depreciation should be reassessed at the end of each accounting year and should report if there is any change in the method of depreciation. Generally, once a company adopts a particular method of depreciation, they should apply it constantly over the useful life of the asset. All the companies are needed to disclose the chosen method of depreciation in the annual report (AASB 2015). Straight-line method: Straight-line method of depreciation states equal amount of deduction as depreciation for each year over the useful life of the asset. As per the straight-line method, depreciation is calculated by the following formula: Depreciation = Cost-Estimated residual value)/estimated useful life (Paull 2016). Sum of the years method of depreciation: Under the sum of years method of calculating depreciation, the amount of depreciation decreases over years continuously. Under this method, more amount of depreciation will be written off in the beginning as compared to the ending years. The depreciation is calculated using the following formula: Depreciation = Reverse working life digit*(Cost of fixed asset- Scrap)/Sum of life years digit (Hastings 2015). This method of depreciation is also called as SYD method. One of the important objectives under this method is that it charges more amount of depreciation in the beginning years as more of the fixed assets are utilized in the beginning years as they are bought new. Therefore, the first years depreciation are calculated by multiplying the fixed assets cost with the end years digit ratio and sum of working life years digits. In the same way, depreciation are calculated over the all year and the amount of depreciation will decrease fast (Haddadi 2014). Objective and Application of AASB 116: Objective: the main objective of this standard is to advise the accounting treatment for fixed asset so that the users of the financial statement can distinguish the data about the companys investment. The major issue in fixed assets accounting are the identification of the asset, determining their scrap value and their useful life, charges of depreciation and impairment charges, if any (Laing and Perrin 2014). Application: This standard is applicable to: All the companies those are required to prepare the financial statements and reports with consideration to Part 2M.3 of the Corporation Act and which is a reporting company Financial statements of general purpose for each reporting company (Newberry 2014). Ethics: Ethics and the value of ethical consideration have taken an important place as the stress placed on companys business by the creditors, shareholders and other interested parties who can be affected by the financial performance. It is not unexpected therefore that a recent assessment of investment management firms exposed that approximately three-quarters of the participants felt that unethical performance, such as insider trading, personal trading, and fraudulent financial reporting are the segments for big concern. Another assessment pointed out that approximately half of more than 700 human resource experts said that they feel stress to negotiate their organizations' values of ethical conduct of business (Zadek, Evans and Pruzan 2013). The factors, which increased the concern about ethics, are internationalization of the economy that has a combination of socioeconomic and cultures and systems. Progressively, a company cannot presume that what is measured as appropriate in its domestic market would be suitable in any other market. Technological know-how has helped the globalization tendency and made the impact of illegal decision and corporate dishonesty more transparent. Increasing competition raised the stress to cut corners, to earn an economical edge. The significance of meeting the forecasts for net income and Earnings per share has radically increased the enticements for companies to influence their earnings to meet the analysed target. Finally, increasing the expectations of public for ethical corporate activities and the capability to use the legal system to be remunerated for illegal and unethical corporate activities have enlarged the risk of organizational and personal liability. Expectations of high leve l of ethical corporate behaviour are increasing, as organizations face economic and legal punishment for practicing illegal and unethical activities (Harrison and Van der Laan Smith 2015). Governance: Corporate governance states the application of power over corporate entities. Corporate transparency explains the degree to which a corporation's activities are noticeable by outsiders. Transparency is one of the major steps to corporate governance and assures that management will not engage in unlawful and improper activities as their behaviour will be examined. To attain transparency, a company should accept accurate accounting policies, make full disclosure of companys data and make disclosure of divergence of interests of the controlling shareholders or directors (Michelon and Parbonetti 2012). A major aspect of good governance is transparency, which integrates a system of balances and checks among the board of management, directors, stakeholders and auditors. Disclosure of significant issues concerning the company shall be reported in timely and balanced manner to assure that all investors have right to use the factual and clear information. In total, it increases the behaviour and control and that sustain efficient accountability for performance result. A company is more probable to attain better result when corporate governance practices of transparency are given importance within the organization. On the other hand, firms with poor corporate governance are not likely to perform better in the long-run (Al-Maghzom, Hussainey and Aly 2016). Change in method of Depreciation Change in the method of depreciation is allowed only under the following circumstances: Application of new method is needed by the accounting standard or law Change is required for better management of annual statements When the depreciation method is changed, the amount of depreciation shall be recalculated with consideration to the new method beginning from the date of the asset coming into use. The shortfall or surplus resulting from the recalculation shall be adjusted in the books of accounts through recording an adjusting entry. If the change results into shortfall, the shortfall shall be adjusted against the profit and loss account and in case of surplus, the surplus amount shall be added to the profit and loss account. As per the accounting policy the effect of change in method of depreciation should be computed and disclosed in the annual statement (Stunguriene and Christauskas 2014). Effect of non-Disclosure on Shareholders: Shareholders are the person, who has substantial interest in the investment and earnings of the company. Shareholders represent considerably a wide group as they involve any person who is interested in success and failures of the company. This group involves not only the shareholders but also the communities, customer, creditors and government. Depreciation is regarded as non-cash transaction as it is an modification to the net earnings that permits the organizations to write off the definite amount from the value of the asset over its useful life. Shareholders equity is utilized to recognise the companys equity. Higher amount of net revenue raises the shareholders equity by increasing the retained earnings (Rice and Weber 2012). Expense of Depreciation is a metric used in concluding adjusted total income for the purpose of tax. The AASB require companies to circulate statement of net revenue. As a result, the companies circulate that one, which presents a lower amount of net income. The statement of net income is not prepared with the investors consideration. The most perceptive investor only adds back the depreciation to net revenue in order to verify actual operating revenue. While expenditure of depreciation is stated in the statement of income, equity of stockholders is presented in the statement of financial position. It presents that fraction of companys properties that are held in absolute form and not from the funds, which are borrowed. The equation of statement of financial position is, assets equals to stockholders' equity plus liabilities. Only if a firm has $0 equity for stockholders' then only payment for all the assets are made with debt funds and vice versa. Stockholders' equity involves retained earnings from generated revenue and investment funds arrived from issuing stock each year. High amount of net income results into a high amount of retained earnings that increases shareholders' equity, especially when the received cash is utilized to disburse obligations. As depreciation is not an example of real cash incident, it is tough understand how it really influences the equity in a company (Ioannou and Serafeim 2014). Effect of non-Disclosure on Consumers: Consumers make their decision about investment based on the financial statement. They assess the performance of the company as per the statements of accounts. If the required transactions are not disclosed properly or are misstated, it will influence the customers decision and they will not be able to take proper decision (Kim et al. 2012). Effect of non-Disclosure on Creditors: Creditors go through the financial statements before allowing any credit to any company. If the financial statement is misstated and depending on the statement the creditors allow credit to the company, chances are there that their money may sink in future. To allow any new credit also the creditors depend on the financial statement. Therefore, if it is misstated or the material factors are not disclosed properly, creditor will not be in a position to know the companys actual position (Ball, Jayaraman and Shivakumar 2012). Suggestion: Showing less profit in one period than actual and keep it reserved for future is against the accepted principle. So the decision of general manager, Max Cocoa of Cocoa Ltd of approaching their accountant and asking her to find a way to show the less profit in next two years that is in 2016 and 2017 and transfer the same to 2018 and 2019 is against the accepted accounting principles and ethics. On the other hand, Andrea, the accountant of Cocoa Limited was facing a problem, as she was worried regarding the renewal of her contract with the company. In spite of the fact that she was fully conscious that her act was not ethical, nonetheless she made the alteration in the financial report. She even did not disclose the fact that the company changed its method of depreciation from straight line method to sum of years digit method as she felt that Max did not explain the reason of change properly. However, the disclosure of material fact should be as the accounting principles and not as per the feeling of accountant. The accountant here should be held guilty for not disclosing the fact of changing the method of depreciation. Therefore, the company Cocoa Ltd should disclose their profit and method of changing depreciation properly in their financial statements and notes to account. Reference: AASB, C.A.S., 2015. Investment Property. Al-Maghzom, A., Hussainey, K. and Aly, D.A., 2016. Corporate Governance and Risk Disclosure: Evidence from Saudi Arabia.Corporate Ownership and Control Journal,13(2). Ball, R., Jayaraman, S. and Shivakumar, L., 2012. Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis.Journal of Accounting and Economics,53(1), pp.136-166. Haddadi, M.H., 2014. The Study of Accumulated Depreciation and Stock Prices in Iranian Industries.The International Journal of Business Management,2(9), p.254. Harrison, J.S. and Van der Laan Smith, J., 2015. Responsible accounting for stakeholders.Journal of Management Studies,52(7), pp.935-960. Hastings, N.A.J., 2015. Further Financial Topics. InPhysical Asset Management(pp. 481-496). Springer International Publishing. Ioannou, I. and Serafeim, G., 2014. The consequences of mandatory corporate sustainability reporting: evidence from four countries.Harvard Business School Research Working Paper, (11-100). Kim, J.W., Lim, J.H. and No, W.G., 2012. The effect of first wave mandatory XBRL reporting across the financial information environment.Journal of Information Systems,26(1), pp.127-153. Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models.International Journal of Critical Accounting,6(5-6), pp.509-519. Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models.International Journal of Critical Accounting,6(5-6), pp.509-519. Michelon, G. and Parbonetti, A., 2012. The effect of corporate governance on sustainability disclosure.Journal of Management Governance,16(3), pp.477-509. Newberry, S., 2014. The use of accrual accounting in New Zealands central government: Second thoughts.Accounting, Economics and Law,4(3), pp.283-297. Paull, C., 2016. Alternative assets insights: Fixed assets-a case for further inspection.Taxation in Australia,51(6), p.325. Rice, S.C. and Weber, D.P., 2012. How effective is internal control reporting under SOX 404? Determinants of the (non?) disclosure of existing material weaknesses.Journal of Accounting Research,50(3), pp.811-843. Stunguriene, S. and Christauskas, C., 2014. Benefits of Applying Different Depreciation Methods of Long-term Tangible Assets in a Company.Social Sciences,82(4), pp.38-47. Zadek, S., Evans, R. and Pruzan, P., 2013.Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.

Were The Red Fern Grows Essays - English-language Films, Coonhound

Were The Red Fern Grows "I was walking along whistling when I heard the dogfight", Billy starts the story. He rescued an old redbone hound dog and took it home. This brought memories back to his mind. It all happened over 50 years ago. This is a story about friendship between two coon hounds and a boy named Billy Colman. Billy is ten years old and lives in the Ozark Mountains. He had long straw-colored hair that was shaggy. He wore patched and faded coveralls. Billy did not wear shoes during the summer. He was a good boy and worked hard to help his mother and father. His family lived in a farm on a Cherokee land because his mother was part Cherokee Indian. Billy's mother taught Billy reading, writing and arithmetics. They lived in a log house near the Illinois river. Billy loved the nature and roamed the hill and river bottoms. He knew every game trail and every animal track. He was most fascinated by the tracks of a river coon. "I was a hunter from the time I could walk", he tells. He hunted lizards, rats, frogs and other animals. He wanted to have dogs but his mom and dad did not have the money. A pair of coon hound would cost $ 75. Billy's father bought him three small steel traps. He took them to bed with him. Billy started to trap the next morning and caught their cat Samie. Very soon the cat was limping with all four legs. After he caught his mom's chicken he had to set the traps in the forest. He caught opossums, skunks, rabbits and squirrels, but he wanted to have a coonskin. One day he went to Shannon Ford where the fishermen camped. He found things the fishermen left behind. He had found a knife and a fishing pole and other stuff. Now he found the magazine. In the magazine was a small ad: Registered Redbone Coonhound Pups Twenty-five Dollars Each Billy remembered a passage from the bible that said: "God helps those who help themselves " and slowly saw the plan began to form. He could sell stuff to fishermen and save money. Billy had 23 cents which he put in an old can and started to work. He caught crawfish and minnows, and trapped opossum, squirrels and skunks. He picked up blackberries. A good hide would sell for 25 cents and a bucket of berries for 10 cents. It took him one year to save twenty-seven dollars and forty-six cents. Billy worked another year and had his fifty dollars. He took the money to his grandfather who had a store and asked him to buy the coonhounds. Billy's grandpa loved Billy very much. He was very fair and hardworking. Billy waited for days. Then they got the message that the dogs were in depot in a near by town. Billy did not want to wait for a week when a neighbor went to town. He packed a bag and started walking. The town was 20 miles away and it took Billy all night to get there. He got the pups and walked back. On his way back he spent a night in a cave and was scared by a mountain lion. He stopped at the camping ground he had found the magazine. He saw two names carved on a tree: Dan and Ann and decided to name his dogs Old Dan and Little Ann. Billy wanted to train his pups to hunt coons but he needed to have a coonskin to train them. His grandpa taught him a trick to catch a coon. It took him a week to get the coon. He taught his dogs every trick he knew. Billy got most of his ideas from the stories the coon hunters would tell at his grandpa's store. Billy tied his first coon hide to a string and drag it around the forest. He would drag it through the water, and walk up and down the river bank. He would pull the skin up a tree and swing it twenty or more feet away from the tree as the coons would try to trick the dogs. He trained them all summer and waited the hunting season to open. He was almost fourteen. Little Ann is the brain of the team. A smart old coon would climb a tree jump far away from the tree. This move would trick many dogs, but Little Ann would find the trail once again.