The Plight of The African Slave Essay - 1558 Words

Introduction Slavery was one of the darkest periods in African American history. Africans were taken from their homes in West Africa and brought to America to work on plantations. However, slavery was not something new as it existed in Africa before Europeans partook in it, but slavery in Africa was very different from slavery in America. During their voyage through the Middle Passage many slaves perished. Those who survived were sold and subjected to the harsh life on the plantations. When this happened, their authentic cultures were drastically changed from the way of life in their native homelands in Africa to life in the plantation society of the American colonies. In this essay, I will attempt to show how the enslaved Africans’†¦show more content†¦(direct quote-douglass) Some slave owners began to have relations with relations with slave women that resulted mixed or mulatto children and they too were sometimes added to the workforce. In his novel, â€Å"Clotel; or the President’s Daughter,† William Wells Brown observed that â€Å"With the growing population of slaves in the Southern States of America, there is a fearful increase of half whites, most of whose fathers are slave owners, and their mothers slaves† (325). Political System Kings and queens had the authority in many villages such as in Venture’s. Often times there were more than one person in charge of the government. As in the case in Oludah Equiano’s homeland, there were no kings but chief and elders who ran the government of his village. According to Equiano, â€Å"for every transaction of the government, as far as my slender observation extended was conducted by the chief or elders of the place† (191). The political system also was consisted of judges and senators in addition to the chiefs and elders. Surprisingly there were no jails and the punishment depended on the crime committed. For example, according to Equaino, â€Å"Adultery was sometimes punished with slavery or death†¦.† (191). In America, the enslaved people had no political or judicial systems. They went from being kings and chiefs to merely commoners under enslavement. They were two classes ofShow MoreRelatedPlight of African Americans720 Words   |  3 PagesAfrican Americans Plight Throughout U.S. History Published by Shirley H. Sanders Read MoreRace Relations Between African Americans and Whites Following Reconstruction761 Words   |  4 Pagesspecifically between whites and newly-freed African Americans. Legally, dramatic changes had been made at the federal level, providing African Americans with a host of rights that had never been offered them before. It was no wonder, then, that former slave owners in the South rejected these changes and rights, taking whatever steps necessary to keep African Americans down. The dramatic changes that took place in terms of race relations between African Americans and whites following ReconstructionRead MoreThe Emancipation Proclamation : The End Of Slavery1313 Words   |  6 Pagesas it symbolically freed the African-American population from slavery, the document did little to improve the plight of the more than four million members of said population formerly held in bondage in the Southern United States in the times following the war. In fact, the end of legal sla very in these areas only led to continued and unofficial de facto bondage, sanctioned and enforced by local governments. In this way, it can be inferred that the plight of the African Americans in the South continuedRead MoreEssay on WEB Du Bois: Racial Co-existence703 Words   |  3 Pagesindividuality. In this analysis, there appears a distinct parallel between the plight of African slaves, and the laborers of the Industrial Age. 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Exercise Is Not Something That I Do - 2034 Words

Exercise is not something that I do often, I think about it but don’t actually do it. I work out in my room or the gym about four times a month, meaning I only exercise 12 weeks out of the 52 week year. The lack of exercise is a key factor in the approach taken in the paper. After taking this class it has been reiterated how important exercise is in a healthy lifestyle. In high school I was very active but when I got to college my motivation slowed down tremendously. My sophomore year of college was the best year in terms of exercise, I had a steady gym schedule and I ate fairly well for a college student on a meal plan. Exercise is said to bring positive feelings of well-being and lowers anxiety and depression. I tend to handle stress†¦show more content†¦This plan will be broken into decades starting from my current age, twenty-one, advancing to my late eighties. As we have learned in class, it is important to maintain an active life both physically and mentally in order to live a truly healthy life and to live a longer, fuller life, so will incorporate e ways in which I can challenge my mind as well as my body. Family History As children my parents got us into sports and allowed us to remain active and involved in various school activities. At age eight I was in tennis classes and in high school I played tennis for all four years. My brothers and sister were all involved in various sports like baseball, basketball, football, track, volleyball, ball room dancing, and dance classes. Growing up we would go on walks and runs with my parents and older siblings for fun. In terms of eating, we were always taught to eat at home and prepare the food in the house and not eat out. Growing up we had a balanced diet of fruits, veggies, and protein. This knowledge and reflection will help with this plan because I can account for the motivation children may have on their parents. It has been said that children bring out the child in everyone, and as a child we tend to be the most active and the healthiest. In the present years the balance is a little off, everyone tends to cook for themselves and eat whatever is brought into the house. Now that we are

My Career Goals Work in the Legal Field and Become an...

The definition of career is, progress or general course of action of a person through life, as in some profession or undertaking. In my; life-long goals, I plan to become a thoroughly educated defense lawyer, and I aspire to become an entrepreneur. But before I can do any of these things, I plan to go to a prestigious college, to attain all my degrees. When I become a lawyer in my future, I plan to be the best, because I strive to be a role model to many young people around the world, a leader, and a great success. The legal field is something I’m particularly interested in because of the fact that I like helping people that are in need. Helping someone else that you may or may not know is something so†¦show more content†¦An entrepreneur is someone that organizes and manages any enterprise, a business, usually with considerable initiative, and is something I have always dreamed of doing. Beauty and Cosmetology are the other two fields I’m interested in getting involved in after college. I have always wanted to find a building space, seeing my name on the outside of the doors of my own building, and walking in to my very own hair and nail salon. I feel that as an entrepreneur you have to be willing to take a lot of risks to get to the point in your business that is important to you, because many entrepreneurs in this world today have not succeeded because they lacked a solid and strong business plan. I will do my research and homework when it comes down to my business and I plan on knowing everything I need to know to truly be successful. I’m willing to take all of the risks involved, because it’s something that I love to do. It all goes back down to helping people. When you’ve done someone’s hair or nails, they really love everything about the hairstyle or what wonders you’ve done for their nail they’re happy and that makes me happy. 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Frees Growth of Janie in Their Eyes Were W Essay Example For Students

Frees Growth of Janie in Their Eyes Were W Essay atching God Their Eyes Were Watching God EssaysTheir Eyes Were Watching God: The Growth of Janie People grow and develop at different rates. The factors that heavily influence a persons development are heredity and environment. The people you meet and the experiences you have are very important in what makes a person who he/she is. Janie develops as a woman with the three marriages she has. In each marriage she learns valuable lessons, has progressively better relationships, and realizes how a person is to live his/her life. In Their Eyes Were Watching God, by Zora Neale Hurston, Janies marriages to Logan Killicks, Jody Starks, and Tea Cake are the most crucial elements in her development as a woman. Janies marriage to Logan Killicks was the first stage in her development as a woman. She hoped that her forced marriage with Logan would end her loneliness and desire for love. Right from the beginning, the loneliness in the marriage shows up when Janie sees that his house is a lonesome place like a stump in the middle of the woods where nobody had ever been (20). This description of Logans house is symbolic of the relationship they have. Janie eventually admits to Nanny that she still does not love Logan and cannot find anything to love about him. She knew now that marriage did not make love. Janies first dream was dead, so she became a woman (24). Janies prayer is her final plea for a change in her life. She says Lawd, you know mah heart. Ah done de best Ah could do. De rest is left to you (23). Janies prayer is answered with her next husband, Jody Starks. He is the man who fills the voids of loneliness and love, and continues her development as a woman. When they first met, Janie was convinced that Jody believed she was a very special person because of the compliments he gave her. For two weeks, before they married, they talked and Janie believed that Jody spoke for change and chance (28). The problem Janie had with Jody was that he did not treat her as equal. He would not let her speak in front of people, teach her to play checkers, or participate in other events. Janie notices the problem early in the relationship and confronts Jody about it when she says it jus looks lak it keeps us in some way we aint natural wid one nother. Youse always off talkin and fixin things, and Ah feels lak Ahm jus markin time. Hope it soon gits over (43). Janie realizes that she cannot be open with Jody and that he is not the same man she ran off with to marry. Jody has many of his own interests, and none of them are concerned with Janie. She found out that she had a host of thoughts she had never expressed to him She was saving up feelings for some man that she had never seen (68). Jody only gave material goods to Janie. She knew she was missing something in her life, and that is how she realizes the next man she meets is perfect for her. Her development as a woman is complete after living and learning with Vergible Tea Cake Woods. Tea Cake is the catalyst for the final stage of development of Janie as a woman. From Tea Cake, Janie learns to love and what it feels like to be loved. Tea Cake not only made Janie feel special with his words, but proved it as well by taking her fishing, hunting, to the movies, dancing, gardening with her, and other signs of possession (105). For a while, Janie and Tea Cake worked the fields together. .u795350736ede6278f704a8fc68e7d31f , .u795350736ede6278f704a8fc68e7d31f .postImageUrl , .u795350736ede6278f704a8fc68e7d31f .centered-text-area { min-height: 80px; position: relative; } .u795350736ede6278f704a8fc68e7d31f , .u795350736ede6278f704a8fc68e7d31f:hover , .u795350736ede6278f704a8fc68e7d31f:visited , .u795350736ede6278f704a8fc68e7d31f:active { border:0!important; } .u795350736ede6278f704a8fc68e7d31f .clearfix:after { content: ""; display: table; clear: both; } .u795350736ede6278f704a8fc68e7d31f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u795350736ede6278f704a8fc68e7d31f:active , .u795350736ede6278f704a8fc68e7d31f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u795350736ede6278f704a8fc68e7d31f .centered-text-area { width: 100%; position: relative ; } .u795350736ede6278f704a8fc68e7d31f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u795350736ede6278f704a8fc68e7d31f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u795350736ede6278f704a8fc68e7d31f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u795350736ede6278f704a8fc68e7d31f:hover .ctaButton { background-color: #34495E!important; } .u795350736ede6278f704a8fc68e7d31f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u795350736ede6278f704a8fc68e7d31f .u795350736ede6278f704a8fc68e7d31f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u795350736ede6278f704a8fc68e7d31f:after { content: ""; display: block; clear: both; } READ: Marketin Strategy In E-Commerce Essay For the first time in her life, Janie is enjoying life. She says we aint got nothin tuh do but do our work and come home and love (127). Eventually Tea Cake dies and Janie goes back to Eatonville. From her marriage with Tea Cake, Janie experienced love. This is something she believes very few people have experienced. Janies marriage with Tea Cake finishes her development as a woman. Janie clearly progressed in her development as a woman through the three marriages she had. Logan Killicks was her starting place. From him, she learned that she was missing love. Joe Starks gave her what she thought was love. It was only a show to win her over, which eventually gave way to his ulterior motives of building himself a name. His death gave Janie a new chance. Tea Cake was given the privilege of being the next to marry Janie. He taught her what love was. Although Janie became a woman when her first dream was broken, she completed her growth as a person when she learned about love.

Accounting Policies Adopted By Woolworths-Free-Samples for Students

Question: Discuss about the Accounting Policies and Procedures adopted by Woolworths Limited. Answer: Introduction The financial reports are developed by business entities by taking into consideration the significant accounting policies and procedures. The accounting policies can be described as the particular rules and procedures implemented by business entities in development of its general purpose financial statements (Horngren et al., 2012). In this context, this report presents an evaluation of the accounting policies and estimates used by an ASX listed company, that is, Woolworths Limited, an Australian retail giant. The report analyses the major accounting policies of the company used in developing financial statements. In addition to this, the comparison of the accounting policies of the company is undertaken with one of its major competitors for identifying the accounting strategy used by Woolworths for achieving competitiveness. Also, the issues of concern in the financial reports of the company are also discussed as red flags in the report. At last, the compliance of the annual disclos ures of the company as per the conceptual accounting framework is evaluated in the report. Section 1: Identify Key Accounting Policies The Woolworths Limited develops and published its consolidated financial reports on the basis of principle of consolidation. As per the principle of consolation, a business entity needs to develop consolidated statements by integrating the financial information of all its associated groups of subsidiaries to represent a single economic entity. The consolidated financial statements are developed by the company in accordance with the Corporations Act 2001, AASB and IFRS standards. The financial facts and figures are presented in Australian dollars as per the ASIC Class Order 98/100. The company has adopted the use of historical cost principle for measurement of its financial instruments except sale derivatives financial assets and some liabilities that are measured at fair value (Woolworths: Annual Report, 2016). The company has applied the relevant AASB standards for disclosing the information related to its cash flows, operating leases and segment disclosures (Hoffman, 2016). The company has implemented the required accounting policies in relation to valuation of inventories, financing costs, trade receivables, derivatives, property, plant and equipment and other financial instruments. In addition to this, the company has also implements significant accounting policies for risk management in order to mitigate the risks arising from its daily operational activities. The major risks identified by the treasury function of the company are market risk, liquidity and credit risk. The Board of Directors has developed written policies in relation to management of the significant risks through the use of derivatives for hedging the risk. The treasury function holds the responsibility of reporting the compliance with the risk policies of the overall Group to the board of directors on an annual basis(Woolworths: Annual Report, 2016). Section 2: Assess Accounting Flexibility The accounting managers are provided with some flexibility in selecting the accounting policies by the Board of Directors as per the corporate goals and objectives. The fact is supported from the findings of positive theory of accounting (PAT). The PAT theory have argued that accounting managers should select the accounting policies that helps them to maximize the value of the firm and thus providing larger returns to the shareholders. Thus, as per the theory the standard-accounting setting board has provided some discretion to the management to exercise some flexibility in the accounting policies. The accounting managers make certain assumptions and estimates in the accounting policies for financial reporting (Wolk, Dodd and Rozycki, 2012). The annual report of Woolworths Limited has also provided a description of the accounting estimates of management during development of its financial statements (Woolworths: Annual Report, 2016). However, the company has maintained that the estim ates, judgments and assumptions are made as per the historical cost basis that is adjusted as per the current market conditions. Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf The accounting estimates and judgments that have a significant risk of causing material adjustments are discussed in detail in the notes to financial statements section of the annual report. The major accounting assumptions are undertaken by the company in estimating the useful life if its fixed assets, impairment value of non-financial assets, put options valuation in non-controlling interests, provisions and discontinued operations. The accounting managers are provided the flexibility in selecting the policies and estimates by the management for reporting of financial performance of the company. However, the Board of Directors ensures that flexibility provided to the management in selecting the accounting policies and estimates do not distort the financial performance in any way. The Board of Directors has adopted the corporate governance framework for providing standard guidelines to the managers and employees. The corporate governance principles provide the ethical policies that the mangers and employees should obey while carrying out their job roles and responsibilities (Woolworths: Annual Report, 2016). The Board in its corporate governance framework has also provided the consequences of non-complying with the ethical policies and procedures for the managers while performing their job roles and responsibilities (Hussey and Ong, 2017). Section 3: Evaluate Accounting Strategy The accounting strategy developed by a business entity depends on the specific accounting policies and procedures selected for developing its financial performance. The accounting strategy depends on the norms of accounting policies selected for competing with industry peers, incentives policy, changes in policies and estimates for achieving the corporate aims and objectives. The Woolworths operates in highly competitive retail market of Australia and thus has many competitors including Wesfarmers Limited, Billabong, Coles and many others (Woolworths: Annual Report, 2016). The major competitor of the company is Wesfarmers Limited that is also recognized a supermarket giant in Australian retail sector. The Wesfarmers is presenting a major challenge in front of Woolworths as it has recently reported an increase in its sales revenue by about $13.1 billion from its retail outlets (Pierce, 2015). The Coles, a Wesfarmers company, has also reported an increase of sales to about 4.5 per cent as compared to Woolworths that have reported only rise in its sales of about 0.7 per cent. Thus, Woolworths current faces a large challenge from its competitors and thus need to implement proper strategies that help it to attain competitive advantage. The Board of directors of the company is planning to implement a lean retail model in the company for reducing its operating expenses to about $500 million in the coming two years. The Wesfarmers have also attained a competitive advantage over Woolworths as it develops its financial reports in a simple format as compared to Woolworths. This helps Wesfarmers to achieve the trust and confidence of investors and creditors more in comparison to Woolworths (Wesfarmers: Annual Report, 2016). Therefore, it can be said that Woolworths need to develop strategic goals and objectives that helps it in attaining a competitive advantage (Wesfarmers full-year profit drops 83.3 per cent on $2 billion writedown, 2017). However, the Woolworths Limited has adopted a proper reward management structure to drive its long-term growth by providing proper motivation to its key management personnel (KMP). The reward management structure comprises of short and long-tem incentive plans provided to its managers fro achieving the companys strategic objectives and goals. The incentive plans of the company are based on share-based payments and are approved from its shareholders in order to promote transparency in the business operations (Sheridan, 2016). There is flexibility provided by AASB to the business entities in developing their incentive plans as per the nature of their business operations and goals. However, the AASB has mandated that such flexibility provided to the companys management should not lead to any manipulation of its financial performance by managers for their personal benefits. The performance targets are linked with the net profit after tax (NPAT) and the EBIT (Earnings before Interest and Tax) (Woolworths: Annual Report, 2016). However, the Board of Directors of the company have maintained that linking of incentives with the profitability does not lead to occurrence of many fraudulent activities such as manipulating finance data for achieving higher benefits by the managers (Bamberg and Spremann, 2012). The incentive plans of the company can be depicted as follows: Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf The company have also adopted the specific change in the accounting policies and adopted some estimates during development of its financial reports. The comparative amounts impacted by the change in the accounting policies are adjusted by the company for each of the prior period. The changes are done in order to improve the relevance and reliability of finance information for example the company has adopted the use of fair value in measuring some of its specific assets and liabilities as compared to its previous use of historic cost principle. The changes in the accounting policies are made by the management in order to comply with the current AASB and IFRS standards. The company has also made some estimates in relation to assessing the carrying and recoverable amount of assets. However, the changes in the policies are estimates are carried out by the company for carrying out some specific accounting transactions as per its long-term strategic goals and objectives (Woolworths: Annual Report, 2016). Section 4: Evaluate the Quality of Disclosure The company has provided significant details of the specific accounting policies for identification and measuring of its various financial elements. The notes to financial statements section of the company have disclosed all the accounting procedures adopted for developing its consolidated financial reports. The statements representing the accounting transactions in the financial report of the company have also included footnotes for providing the relevant accounting policies adopted for their development (Woolworths: Annual Report, 2016). Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf The notes to financial statements section of the annual report of the company are sufficient for providing an insight into the key performance of the company. The notes are also consistent with the current performance of the company and the notes have provided each of the details that have been used in development of the financial reports. The accounting quality of the disclosures of the company can also be analyzed with the application of GAAP (Generally Accepted Accounting Principles) standards. The GAAP are the accounting rules and standards that are used by business entities across the world for financial reporting. The principles are developed by the FASB for promoting consistency between the financial reporting of different firms. The development of uniform accounting standards will help the firms to reduce the chances of occurrence of fraudulent accounting activities. The basic accounting principles as per GAAP are cost principle, matching principle and full disclosure. As ana lyzed from Woolworths Limited, the company has adopted the GAAP principles and standards during measurement of its major success factors. The company has adopted the use of historic cost principle for the recognition and measurement of its different financial elements (Woolworths: Annual Report, 2016). This is done as per the GAAP principles as Australian entities incorporate the use of historic cost principle for valuing its different financial instruments. Thus, it can be stated that the adoption of GAAP principles by Woolworths have enhanced its disclosures in relation to its key success factors (Bragg, 2010). The company has also provided relevant information in relation to its operating segments in its notes to financial statements section. The major reportable segments as analyzed from the financial reports of the company are as follows: Australian Food and Petrol New Zealand Supermarkets Endeavour Drinks Group BIGW Hotels The reportable segments of Woolworths have been identified as per its internal reports and these are continuously monitored by the Chief Executive Officer. The review is carried for allocating the required resources to each of the reporting segment. The different business units of the company provide different products and services and also are managed distinct from each other. The financial performance of each of the reporting segments is done on the basis of comparing their respective EBIT (Earnings before interest and tax). This is done in accordance with the AASB standards and section 334 of the Corporations Law that directs all business entities of Australia to report the financial performances of their individual reporting segments. As such, it can be said that Woolworths Limited is complying effectively with AASB and Corporations Law principles in developing its financial reports (Woolworths: Annual Report, 2016). The quality of disclosure provided by the company is also adequ ate as the financial reports are prepared on the basis of application of standard accounting principles and regulations (Walton, 2011). The segment disclosure in the financial reports of the company can be illustrated as: Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf Section 5: Identify Potential Red Flags The potential red flags are referred to as the areas of concern for the management that requires more disclosures in the future financial reports of the company (Gray and Manson, 2007). The company in order to improve its profitability position as compared to the competitors has discontinued its operations in the home improvement market. The company has assessed the value of its property assets on the basis of disposal strategy and investment yields. The values of the assets are determined on the basis of estimation of the management regarding the net sales to be achieved from discontinuing the operations of home improvement. The company has included the impairment loss of the assets in the loss from discontinued operations and the carrying amounts of fixed assets are transferred to Assets held for sale. As such, these refer to unexplained changes in accounting in the annual disclosure of the company that requires more disclosure by the management in the future financial reports (Woo lworths: Annual Report, 2016). The company has also reported a decrease in its inventory value and sales revenue in comparison to its past financial year of 2015. The inventory had significantly decreased from $ 4,872.2m to $4,585.5m and the sales figures have reported a decline of $58,812m to $58,085.7 m in the financial year 2016. The company has also reported a loss of about $2,347.9m in the financial year 2016. The company financial performance is declining and thus it needs to significantly provide the reasons for same in its financial reports and the strategies it is planning to implement for improving the profitability. This is essential for the company to maintain the trust and confidence of its present and potential investors. The main reason for the loss reported in the financial year of the company is due its discontinued operations from the home improvement market (Henderson et al., 2015). The comprehensive loss from the discontinued operations as reported in the income statement of the company is $3,1 91.9m (Woolworths: Annual Report, 2016). The company has also reported cash inflows from the sale of its items of property, plant and equipment to about $722m in the accounting period of 2016. Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf However, the notes to financial statement of the company have not stated any reason for large asset write-offs by the company. The reduction in the value of fixed assets of the company reported as asset write-offs is recorded in the statement of cash flows of the company. The company in order to enhance the understandability of its financial information should provide more information about its asset write-offs it in its financial reports (Mintz, 2013). Section 6: Compliant With Conceptual Framework The conceptual accounting framework has been developed by the IASB for improving the quality of financial reporting. The major principles as identified by IASB of conceptual accounting framework are relevance, reliability, faithful presentation and understandability. Thus, financial information should be according to these qualitative characteristics for meeting the needs and expectations of the end-users of financial reports (Pietra, McLeay and Ronen, 2013). The Woolworths Limited has provided financial information in its annual disclosures as per the qualitative characteristics of conceptual accounting framework. The financial information presented is relevant, reliable and also complete in all aspects. The company however needs to enhance the understandability of its financial reports by developing its general purpose financial statements in an easy format. The quality of the financial reports is also significantly influenced by the political factors that the company faces while o perating its business in different countries (Kenny, 2009). The Woolworths Limited is operating on a global level and therefore needs to develop its financial reports in a way for meeting he expectations of its diverse users across the world. As such, the company is complying with the IFRS standards as stated in its annual reports in order to meet its corporate goals of diversification and expansion. The company is also making some voluntarily disclosures for improving its competiveness on a global platform in its annual reports. For example, the company has presented detailed information regarding its trading performance in its annual report that is not required under AASB standards. This is done by the company voluntarily for improving its global competiveness and thus driving its sustainable growth in the foreign markets. The company making such voluntarily disclosures will be bale to achieve its long-term goals of attaining global competitiveness and thus achieving a recognized brand name in the global market of Australia (Woolworths: Ann ual Report, 2016). Thus, the selection of such accounting policies and disclosures will help the company for improving the reliability and transparency in the business operations and thus achieving the trust of foreign investors (Jensen, 2001). Conclusion It can be inferred from the overall discussion held in the report that accounting policies and procedures plays a significant role in depicting the actual financial performance of a business entity. The flexibility provided to the managers in selection of particular accounting policies can also lead to manipulation of accounting activities. Thus, as such it is important for the Board of directors to review the discretion power of the management for ascertaining that the authority provided to them is not used for achieving any personal gains. The analysis of annual disclosure of Woolworths Limited has revealed that the company has effectively followed the relevant AASB and Corporations Law standards for developing its financial reports. However, there are some areas of concern identified in its financial reports that needs more disclosures by the management for improving the understandability of its general purpose financial statements References Bamberg, G. and Spremann, K. 2012. Agency Theory, Information, and Incentives. Springer Science Business Media. Bragg, S. 2010. Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles 2011. John Wiley Sons. Gray, I. and Manson, S. 2007. The Audit Process: Principles, Practice and Cases. Cengage Learning EMEA. Henderson, S. et al. 2015. Issues in Financial Accounting. Pearson Higher Education AU. Hoffman, C.W. 2016. Revising the Conceptual Framework of the International Standards: IASB Proposals Met with Support and Skepticism. World Journal of Business and Management 2 (1), pp. 1-32. Horngren, C. et al. 2012. Financial Accounting. Pearson Higher Education AU. Hussey, R. and Ong, A. 2017. Corporate Financial Reporting. Springer. Jensen, M.C. 2001. Foundations of Organizational Strategy. Harvard University Press. Kenny, G. 2009. Diversification Strategy: How to Grow a Business by Diversifying Successfully. Kogan Page Publishers. Mintz, S. 2013. Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society. Springer Science Business Media. Pierce, F. 2015. Wesfarmers vs. Woolworths: which has the upper hand? [Online]. Available at: https://www.businessreviewaustralia.com/finance/1639/Wesfarmers-vs-Woolworths:-which-has-the-upper-hand [Accessed on: 5 October 2017]. Pietra, R., McLeay, S and Ronen, J. 2013. Accounting and Regulation: New Insights on Governance, Markets and Institutions. Springer Science Business Media. Sheridan, T. 2016. Managerial Fraud: Executive Impression Management, Beyond Red Flags. Routledge. Walton, P. 2011. A Global History of Accounting, Financial Reporting and Public Policy: Asia and Oceania. Emerald Group Publishing. Wesfarmers full-year profit drops 83.3 per cent on $2 billion writedown. 2017. [Online]. Available at: https://www.news.com.au/finance/business/retail/wesfarmers-fullyear-profit-drops-833-per-cent-on-2-billion-writedown/news-story/ca70aa1e16fbe1824a5376a975a0d387 [Accessed on: 5 October 2017]. Wesfarmers: Annual Report. 2016. [Online]. Available at: https://www.wesfarmers.com.au/docs/default-source/reports/2016-annual-report.pdf?sfvrsn=4 [Accessed on: 5 October, 2017]. Wolk, H.I., Dodd, J.L. and Rozycki, J.J. 2012. Accounting Theory: Conceptual Issues in a Political and Economic Environment. SAGE. Woolworths: Annual Report. 2016. [Online]. Available at: https://www.woolworthsholdings.co.za/downloads/2016/WHL-Integrated-Report-2016.pdf [Accessed on: 5 October, 2017].

The Swedish Pronoun free essay sample

Gender roles and stereotypes are obviously a part of today’s society, all around the world. However, some appreciate them more than others, and how these facts will develop in the future is something only time can tell. In Sweden, the debate of equal rights between sexes is a part of the political agenda and the politics of equality was provided with 1. 5 billion Swedish kronor between the years of 2007 and 2010. Nevertheless, voices have been raised for the cause of accusing the government for not doing enough. [2] During the spring of 2012, a vivid debate took place in the Swedish media regarding the gender-neutral pronoun â€Å"hen† (which is structured as a combination between the Swedish words for she and he). The pronoun has been used for decades within Swedish feministic networks. For this reason, it is interesting examining why hen is as provoking as it seems to be and how it is illuminating the fact and question about mankind: are there humans or sexes? Background According to Goteborgs-Posten, the second largest daily newspaper in Sweden, the debate regarding â€Å"hen† snowballed when the children’s book Kivi and Monsterhund (Kivi and Monsterdog) was published in January 2012. We will write a custom essay sample on The Swedish Pronoun or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page [3] The genders of the characters in the book were intentionally chosen not being displayed and the author Jesper Lundquist has commented on the making of the book as both creative and enjoyable because of the decision to exclude stereotypes. Due to, the criticism and the discontent conveyed about hen, have numerous times referred to the improperness of the children’s book mentioned above. For one thing, many critics are afraid the children can be confused by the message being sent. However, the pronoun was included in the online version of the Swedish National Encyclopedia in 2009 and was introduced by Swedish linguists during the 1960’s. The linguist Hans Karlgren reintroduced it in 1994. [4] The meaning of hen is described as a suggested gender-neutral personal pronoun, used instead of he or she in the National Encyclopedia. Furthermore, androgynous alternatives for third-person pronouns exist all over the world; Chinese, Armenian, Finnish and Persian are examples of languages, which contain gender-neutral pronouns. Several pronouns have been introduced to the English language during the last decade. Among them are: thon, ip, sim, e, ey, eir, em and se (all created by Americans). [5] Also, there is one presented by Joel Weiss from Illinois, who combined the words he, she and it and the word horshit was introduced. In spite of these examples, the English language has hardly something corresponding to hen. Thesis statement †¢ Why is there a need for the Swedish gender-neutral pronoun â€Å"hen†? Method Because of the fact that the debate, which the thesis statement is about, has primarily occurred in the media my main choice of sources are old articles. To find the widest spectra of ideas and opinions possible, the collection of sources was found on blogs and in media with a wide political diversity. Regarding texts in English, the varieties of political positions were difficult finding. Mainly, the texts were politically far right and published on, consistent with me personally, strongly conservative webpages. At the same time, the articles and entries were in general without any constructive criticism. Instead, the texts were explaining facts in a condemnatory tone with a predefined idea of Socialism and Sweden. By analysing and comparing several different texts, the facts and ideas were able to complement each other very well in the result. Obviously, the most important facts to be presented are those which, can answer the thesis statement. For this reason, it was prioritized to find several kinds of needs for the pronoun. Additionally, an episode of the television show Debatt, a Swedish debate program, was used as source material. Naturally, it contained a short debate about both the children’s book written by Jesper Lundquist and the usage of hen. This was indeed an important source because several kinds of opinions were displayed and together they created a dynamic and constructive discussion. Results During a discussion in the Swedish television program Debatt (Debate) about hen and the book Kivi och Monsterhund, a transsexual person described her view on genders by saying â€Å"There are not enough genders. Instead, there are two islands, one called women and one called men but we are many who are swimming in the ocean between. In addition, Dominika Peczynski, who is critical to the gender-neutral pronoun, is then responding with a rhetorical question: â€Å"But then, could it not be sufficient if only ‘the people swimming in the middle of it all’ would be called hen? † The Social Democrat Ylva Johansson is the spokesperson for gender equality questions. [7] Johansson has commented on the debate about hen by criticising the views of the minister of equality questions, Nyamko Sabuni. Sabuni has stated her hopes about hen being â€Å"a new fresh concept to accomplish equality†. In contrast, Ylva Johansson emphasises the importance of political initiatives and legislation. Furthermore, Johansson clarifies that she does not object to the pronoun itself but she would be cautious against putting a too great value in a word. â€Å"It is worrying if we have a minister who believes that only a word can change womens wages, employment conditions, / /and the withdrawal of the parental insurance†. Besides reviews in the newspapers, interviews have been published, including parents who have decided not to reveal the sex of their baby, connected to the pronoun debate. To sum up the most discussed one, published by Dagens Nyheter, the parents are explaining how they are raising their children gender-neutrally to avoid the restrainments that the children otherwise jeopardise to be faced with in the society, based on their gender. Regarding the foreign media interest, there is mostly sharp criticism directed to â€Å"this far-left attempt to reduce gender†. [9] For example, an article written by the journalist Nathalie Rotschild firstly criticises the Swedish idea of the society and government are tolerating the fact that there are no social differences between men and women. Owing to this idea, the writer both concludes and criticises it, by explaining how radical it is for a society to accept people who do not identify themselves as a certain gender and to allow them to marry each other. Consequently, Rothschild writes: â€Å"But that’s the least radical part of the project. What many gender-neutral activists are after is a society that entirely erases traditional gender roles and stereotypes at even the most mundane levels. † Concerning hen, the journalist mentions Hans Karlgrens idea of the pronoun being appropriate for practical reasons. Overall, a word that according to Karlgren enables dialogues to proceed without the need to specify genders of the people concerned. Consequently, Rothschild contrasts this fact with the impression of the proponents of hen having a â€Å"typical political agenda†. The author of the blog Forskarfeministen (The Scientistfeminist) has written an entry in which gender-neutral language was discussed and a statement of hers or his was explained. In order to avoid the risk of moving focus from the actual message, to the stylistics, the writer of the blog do not use hen, among other examples. 10] In an article published in Dagens Nyheter, Kia, a transgender person, is being interviewed. Kia neither wants to be he or she, â€Å"hen wants to be hen†. Furthermore, Kia explains about the difficulties being â€Å"a hen† and how there everyday is a battle for the right to exist. â€Å"I have always told people at my workplaces about myself. I say that ‘if you like me and want to respect me then call me hen’. It feels extremely strenuous when people more or less unconsciously chooses not to use the word. It sends out a sort of signals that what I am feelin, the way I am dentifying myself is not valid. It is a way of rejecting my existence. † The publication of the children’s book Kivi och Monsterhund was commented on by the publisher Olikas: â€Å"We consider hen as a complement to he or she, and as a another possibility to allow us being individuals, rather than gender. Analysis Firstly, it is interesting analysing the function of hen according to different view. Judging by the comments made by people whom themselves are consideri ng hen suitable for their own identity; the establishment of hen is necessary. It is enough if a few people are feeling the need of a third personal pronoun, which they can identify with, to implement it in the language. Clearly, there is a linguistic need for expressing a human being without mentioning its gender. Not only for transsexuals, intersexuals and intergender as Kia finds herself being, but also for people who feel more comfortable being appreciated for their personality rather than their gender. However, for the sake of gender equality in the society, language and expressions do not solve the challenges regarding that development, as was mentioned by Ylva Johansson. Instead, maybe the attention that the practise of hen was given this spring can enlighten citizens of Sweden about the influence of gender in the society. Consequently, understand how the identity of other people is getting affected by the, partly, unconscious collective intolerance of sexual deviations. Introducing a word with the intention of removing focus from the word it is replacing is a long-term project. The stylistic purpose can easily be lost when conveying a story for a person who is not familiar with the alternative pronoun. In order to persuade a person to disregard sex and gender, the interest itself has to be eliminated. Offering a linguistic alternative could perhaps enable a less stereotypical conception, at least in the public space. It is simply not the case that hen is a pronoun which will erase or compete with the already established personal pronouns she and he. On the contrary, hen could improve the conception of sexual identity as well as gender stereotypes by giving the speaker or writer that option. In the reality, women and men are naturally more than their physical appearance and the generalistic social norms often casted in. Personally, â€Å"swimmers in between the two islands of gender† are regarded as the norm since being a gender, strangely enough, is involuntary. Thus, the gender of someone is socially forced upon and difficult questioning. Conclusion The Swedish gender neutral pronoun hen was discussed in the Swedish media during the spring of 2012. Mainly, a children’s book named â€Å"Kivi and Monsterdog† figurated as the most important factor for the start of the debate. For example, hen is a linguistic alternative linguistic alernative to illustrate a person without mentioning her or his gender. Additonally, there are people who do not identify with either men or women and are prefering to be called hen. Hence, the debate about hen is a question about their right to identify, not to intrude on someone elses integrity. The debate would be futile if the spectra of topics within the subject was not embraced, such as the tolerance for the transgender identity for instance.

Why This Medical School Secondary Essay Sample Is Best For You?

Why This Medical School Secondary Essay Sample Is Best For You?Although there are many possible medical schools in the United States, you still must ask yourself why this particular medical school secondary essay sample is best for you. It is important to know what this course is about before enrolling in it. In this article you will be able to find out the most common reasons why it is best for you.The thesis is one of the most important parts of a student's research topics. This should not be ignored and this kind of school secondary essay sample is designed to show students how to properly present their research. The student will be able to show the academic work they have done through this essay sample.It is one of the most common medical schools in the United States. There are several things that can make a student decides to attend this particular medical school. However, one of the most common reasons why this program is suitable for you is because the instructors are highly c ompetent and the job market is available for them.The major reason for this is because of the fact that it is a program that consists of medical courses from different countries. Since it is a specialized program, students who attend it will have a lot of experience. Since they are actually going into the medical field, they are going to gain a lot of confidence through this course. They will also learn how to deal with life and death situations.The second reason for its popularity is because it is one of the popular schools for students. This means that since it is one of the most popular schools, it is going to have more students. They will be able to take it as an easy road towards their future goals.Aside from being one of the most popular schools, it is also a classic course. It is actually a program that was originally designed by students who wanted to attend the finest schools. Therefore, it is perfect for you if you want to improve your GPA.The main reason why this is an id eal choice for you is because it offers an online program. Since it is online, students will be able to study at their own pace. You just need to do a little research to find out which medical school is suitable for you.