The Cultural Differences Between My Mother And I Explain...

the cultural differences between my mother and I explain our disagreement. My mother considers what I wear, which is a black t-shirt, jeans, and converse, as more masculine. In addition, the idea that Latinas are submissive and domestic is another myth that stems from the fact many Latinas who speak little to no English and have few skills work in domestics (Cofer, 2011). My mother promotes the stereotype because she was raised to generalize women as being a good housewife that cooks, cleans, and takes care of the children. She also generalizes men for being the handyman who is the head of the household. While there is nothing wrong with being a housewife or a handyman, it does not hold true for all Latinos. Personally, I find gender roles toxic because it places limits on how people view themselves, which can lead to confusion later in life. Gender and gender issues must be viewed through an intersectionalized approach. 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Bigger Than Life By Nicholas Ray - 1593 Words

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Corporate Tax Avoidance and Audit Efforts †Free Samples to Students

Question: Discuss about the Corporate Tax Avoidance and Audit Efforts. Answer: Introduction The companies have to prepare the financial statements as per the conceptual framework and present the requisite information on the companys financials to both the internal and the external users, which can help them to take the economic and financial decisions (Flix, 2017) Internal users include employees, the director, the customers, the creditors, debtors, etc. whereas the external users include the financial institutions, banks, the government, tax authorities, etc. Further, one of the companies Wesfarmers listed on ASX has been analysed for disclosure aspects on PPE and how it fulfills the disclosure and qualitative information requirements of the user. The general-purpose financial statement aims at providing the relevant and reliable information and that can meet the requirement of recognition, definition, assets, liabilities, etc. The users of information do not only need the data on resources of the company but how they are being optimally utilised to the best benefit of the company. General-purpose financial statements also aim at disclosure of all the critical and valuable information on the company and its claims and the major and significant changes that the company might have gone through which may have an impact on the decisions. It also aims at finding out the reasons for the changes in the cash flow of the company through the statement of comprehensive income and the cash flow statement. Not only quantitative but the qualitative information is also required to complete the image of total changes in the companys claims and resources. For this purpose, the company prepares the statement of changes in equity.(Bae, 2017) Qualitative characteristics of financial reporting is equally important as the financial report itself as it helps in useful decision-making. It becomes more relevant and useful when it is timely, understandable, comparable and verifiable. The major aspects of this includes faithful representation of the financial data based on which decisions can be taken and it should be fairly material in the circumstances of the case. Comparability of the data means it can be easily compared with the prior period, with the other company in the same industry, with the budgeted data, and therefore it should be prepared in the same fashion. Further timeliness means it should come at the right time and not after the decision is already taken or at the last minute or else it will lose its relevance. (Jones, 2017) The 3rd qualitative aspect, which is verifiability, denotes that the financial statement should give a reasonable assurance to the users about the status of the company and should impart the information, which it purports to represent. The 4th and the last aspect of qualitative information is the understandability of the data which means that it should not be complex and should be easy to read and convenient to interpret. It should not be misleading and incomplete as this may have severe impact on the decisions taken. Generally, the financial reports is being prepared for a user having reasonable knowledge or finance and who can interpret it with diligence. The company chosen for analysis here is Wesfarmers Limited which is one of the major Australian conglomerate dealing in retail, coal mining, fertilizer, chemical, etc. It founded in 1914 and is currently listed on the Australian Stock exchange. (Jones, 2017) Depreciation is a major non-cash expense of the company, which can have a huge bearing on the financial results of the company. As a result, the disclosure in financial statements w.r.t. property plant and equipment becomes very critical considering its impact. As per AASB 116, the company is required to disclosure some of the significant information on PPE in the financial statements like the method of depreciation used, the change in the policy of depreciation, the addition to the gross and net block from the year, the retirement and write off in the blocks during the year, what is the class of the assets and the major category of assets which will form a part of the PPE, the impact of foreign exchange fluctuations on the PPE, etc. In addition, important is the disclosure of the management estimates and judgements taken in this respect and whether there is a change in the estimated useful life by the management.(Raiborn, et al., 2016) All this has been taken care by the management while preparing the financial statements which is evident from the below snapshots which pertain to the PPE section of annual report of 2016. The company has also disclosed the the funds used in buying the assets as well as the sale proceeds from the sale of property, plant and equipment via the cash flow statement in cash flow from investing activities.(Murray Markey?Towler, 2017). The company has clearly disclosed that it uses the straight line method of depreciation and the useful lives being used for various block of assets like 20-40 years for buildings, whereas 3-40 years for vehicles and plants and equipments, land being non depreciable. It has also shown the previous years data points, which help in comparison. (Knechel Salterio, 2016) The company has also disclosed the inter unit transfers, the inter entity transfer and the impact of foreign currency movement which needs to be adjusted at year-end. Thus, overall it meets the criteria of disclosure requirements in all the respects. Based on the findings of the information being disclosed in the financial statements for the property plant and equipment in the financials above, the company has disclosed all the fundamental disclosures and information namely relevant and faithful representation of the information on the basis of which the users of the financial statements can take decisions. (Fay Negangard, 2017) Moreover, all the material information namely the addition the retirements for the has been disclosed separately. These mainly comprise of vehicles, leasehold improvements, and plant and equipment is and is $ 984 Mn and $ 1,104 Mn for the year 2016 and 2015 respectively. In addition, disclosed is the information on the finance costs being incurred on the major capital projects, these are being capitalized with the construction costs and forms part of the borrowing cost. This complies with the standards on Accounting IFRS, which says that the finance costs being incurred on the qualifying asset should be capitalized with the value of the asset. Further, the basis of calculation of the interest rate has also been shown. Besides that, it also fulfils one of the enhancing qualitative characteristics of the financial statements being comparability.(Das, 2017) In each of the excerpts, the data pertaining to the last financial year which was reported in the last years annual report has also been given in a readable and easily interpretable format which enables the user to get better understanding of the financial report and thus enable comparability to do the run rate analysis and what is quantum of change as compared to last year and what is the reason of such change. (Gooley, 2016) Based on the findings we had in part c, the disclosures being made in the company financials with respect to Property, plant and equipment, the same fulfils most of the objectives of the general purpose financial reporting. It has been prepared and presented in accordance with the relevant laws and regulations, the International Accounting Standards and IFRS, which renders it useable and reliable and can be used by both the internal and the external users of the financial statement to take decisions. It has made all the necessary disclosures on the PPE being the method of depreciation used, the class of assets in the company, the change in accounting estimate, if any, the rates of depreciation used, the estimated useful life of the class of assets, what are the basic assumptions in PPE, the movement of cash flows in respect of PPE over the year and finally the management estimates and assumptions. The improvements that the company can make in terms of PPE is making the data presented in a more simpler way as every other person cannot interpret it in the way and manner it is presented. (Grenier, 2017)The company should move away from complexities and try to make the data short and relevant to the circumstances, Furthermore, for those who want in-depth analysis and information on the company, the management can present the methods by which it manages the PPE, the method of forecasting the requirements of PPE, etc. This would make the users to take the decision more promptly. Conclusion: In the given case study, we saw that the company has presented all the material information is an accurate and transparent manner, which enables the user to rely on such reports. It has also tried to keep the data points comparable, relevant and easily interpretable and published its financials within the right time making the information timely. Thus, it is the responsibility of the management to make financial statements as per the conceptual framework and make it relevant to the user. References Bae, S., 2017. The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea. Journal of Applied Business Research, 33(1), pp. 153-172. Das, P., 2017. Financing Pattern and Utilization of Fixed Assets - A Study. Asian Journal of Social Science Studies, 2(2), pp. 10-17. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Flix, M., 2017. A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies. MASTER THESIS, pp. 1-69. Gooley, J., 2016. Principles of Australian Contract Law. Australia: Lexis Nexis. Grenier, J., 2017. Encouraging Professional Skepticism in the Industry Specialization Era. Journal of Business Ethics, 142(2), pp. 241-256. Jones, P., 2017. Statistical Sampling and Risk Analysis in Auditing. NY: Routledge. Knechel, W. Salterio, S., 2016. Auditing:Assurance and Risk. fourth ed. New York: Routledge. Murray, C. Markey?Towler, B., 2017. A Theory of Return-Seeking Firms. SSRN, pp. 1-14. Raiborn, C., Butler, J. Martin, K., 2016. The internal audit function: A prerequisite for Good Governance. Journal of Corporate Accounting and Finance, 28(2), pp. 10-21. Sonu, C., Ahn, H. Choi, A., 2017. Audit fee pressure and audit risk: evidence from the financial crisis of 2008. Asia-Pacific Journal of Accounting Economics , 24(1-2), pp. 127-144.

Kosovo Essays - AlbaniaSerbia Relations, Kosovo War,

Kosovo Kosovo U.S. Involvement in Kosovo War has been waged in the Balkans for thousands of years. Yugoslavia has been divided, reunited, divided again, undergone wars and been through depressions. Each country within the Yugoslavia region has experienced hardships due to a failing economy, poor leadership, and civil wars. In the past few years, a major upheaval in the political structure and the disputes concerning land between the different religions and ethnicity's has caused a civil war. The country and ethnic group of this recent dispute is Serbia and Kosovo. The Albanian Kosovars want their independence from Serbia, while the Serbs consider Kosovo the location in which their cultural and ethnic identity is placed. The United States became involved in the Balkan conflict in the end of 1998 (Kosovo 1). U.S. involvement in Kosovo is making matters worse for the innocent people of Kosovo. Kosovo, a small area in the center of the former Yugoslavia, is playing an important role in the Balk an conflict. In the summer of 1998, the Kosovo Liberation Army (KLA) decided to launch a guerilla warfare attack on Serbia in attempts to liberate themselves and gain their cultural rites. The President of Serbia, Slobodan Milosevic, is refusing to allow Kosovo to break away from Serbia without a fight. Kosovo is a site of great emotional significance to the Serbs; it is the site of a historic defeat by the Ottoman Empire in the 14th century. From this defeat, Kosovo became the cradle of Serbia's cultural and ethnic identity. Milosevic began an ethnic cleansing campaign in which he killed thousands of ethnic Albanians. NATO forces, as well as the United States, began stepping in in the winter of 1998. The United States made a cease-fire contract with Milosevic, which ended in the early months of 1999 (1). The United States believes that it is benefiting Kosovo by intervening. Many diplomats are saying that U.S. involvement in Kosovo is helping the Albanians because it is stopping th e ethnic cleansing by Milosevic. Another argument for U.S. involvement is that the air strikes against the Serbs will dampen their spirits and attacks against the Albanians. A third argument for U.S. involvement is that it will stop from drawing in other surrounding countries into the war. (1) The first argument for U.S. intervention is easily refuted. The U.S. diplomats believe that the U.S. is benefiting the situation in Kosovo by intervening. The US's main goal in Kosovo is to stop the ethnic cleansing conducted by Milosevic. The manner in which the U.S. is trying to resolve this conflict is wrong. The U.S. began bombing villages and towns in which ethnic Albanians live. This drove out the Albanians and forced them to immigrate to other countries. It seems that the United States believes that ethnic cleansing is wrong, but bombing innocent people is acceptable (Landlay 1). The Serbs are using the NATO air raids as a way to kill the ethnic Albanians. The Albanians are being used a s shields as the NATO forces bomb the Serbs. On one occasion, in the city of Kamena Glava, five hundred Albanian men were killed (Atrocity5). The Serbs are using NATO forces against what they are fighting for. U.S. involvement in Kosovo would be more welcomed if they weren't killing innocent people and instead, helping them come to a peaceful resolution between the two areas. However, the air strikes against Serbia are believed to be Clinton's goal for protecting U.S. investors and exporters. Although the humanitarian tragedies of Kosovo are in the foremost eye of the public, U.S. economic interests are in foremost eye of the government (Landlay 2). The second argument for U.S. intervention can also be refuted. Air strikes are proven to be ineffective in winning a war. This fact has been proven many times in other wars such as World War II and Vietnam. On the contrary, however, air strikes often stiffen the will to resist, as was the case in World War II with the German citizens. Th e Serbs, as history has predicted, have intensified their aggressions against the Kosovar Albanians. This has caused even more Albanians to flee from Kosovo. The Serbs spirits are far from becoming damp. If, once again, history prevails,

Dancing With Wolves essays

Dancing With Wolves essays Lt. John Dunbar was lying on a hospital bed, leg totally mutilated. Barely conscious, the man over heard the surgeon say he could not amputate this mans leg as tired as he was. Dunbar didnt like what he heard, so when the surgeons left, he grabbed his boat, and he slowly slid the boat up his mutilated foot biting on a stick to relive the massive pain. He returned to the battlefield, with only one thing on his mind, suicide. So, he took a horse, and rode it directly in front of the Confederate army. He rode and rode, never getting hit by any bullet flying by him. The Union army then crushed the Confederate army and this maid Dunbar a war hero. He pled to the general to keep his leg, and he did. After his foot healed he had the option of going to any fort. He chose to go west, to the plains. He left with one of the peasants from the fort he was in, to a post out in the plains. When he arrived there was no one there. He decided to stay and sent the peasant back. He settled in very well. One day when he was washing up, he had a run in with an Indian. He scared the Indian off. Then a few came soon after. He decided to go over to the tribe and talk with them. He found a lady along the way, who was slicing her wrists. He took her back to her tribe. The Indians did not respond very well. They later got along, the women he found spoke a little English, and they were able to communicate. Him and the Indians became very close. He was like one of the tribe. Ever since he got to his post, there was a wolf, he saw all the time, and he named him 2 socks. One day, he was playing with the wolf and the Indians named him Dances with Wolves. Most of the men of the tribe sent out one day trying to make peace with another tribe. Dances with Wolves was assigned to watch the chiefs family. While the men were gone, the tribe was attacked me other Indians. Danc ...

Social Entrepreneurship Essay Example | Topics and Well Written Essays - 1250 words

Social Entrepreneurship - Essay Example In this respect class, race, ethnicity, gender etc. do not play a role at all. If anything, it is the socio-economical background of a particular individual, and his access to the education and training facilities, that would determine whether he becomes an entrepreneur or not. When it comes to social entrepreneurship, we have any number of examples of striking success of voluntary efforts of individuals whether from the poor or the rich countries. Here, it is the indomitable human spirit to achieve something for the common good that drives such people to social entrepreneurship. One recalls the stupendous success of Prof. Md. Yunis of Bangladesh and his Grameen Bank, for which he was recently honored with the Nobel Prize. Of course, he is a well-educated person by any standards, but the fact that he hails from a very poor country, the fact that he is a Muslim, and most importantly, the very concept of his enterprise: to lend money without any collateral guarantees, especially to poor women (in Bangladesh and the concept successfully copied in dozens of poor countries around the world) who in turn use it for the purpose of pursuing traditional skills like weaving, basket making, pottery, etc., and supporting them at every stage, lends credence to my choice of Pearl 1. In other words, social enterprise to develop business enterprise! The fact that over 95% of the loanees do not default on repayments is a testimony to both ethical values of poor and middle class people as well as the fact that this 95% constitutes, in Susan Davis words, "...every culture, class, race, ethnicity, gender, sexual orientation, physical ability and age." We have many such examples of both business and social entrepreneurship, unencumbered by man-made differences like culture, class, race, ethnicity, gender, etc. Nelson Mandela, Mother Theresa, Mahatma Gandhi, Rev. Martin Luther King and Aung Sung Suki in socio-political fields; Indra K. Nooyi, Kiran Majumdar Shah,

Canadian Real Estate Vertical Go to Market Plans and Strategy Term Paper - 1

Canadian Real Estate Vertical Go to Market Plans and Strategy - Term Paper Example The paper utilizes suitable illustrations to support the relevant details. The paper terminates in suitable conclusion that emanates from prior discussions of the paper and illustration provided. CREV endeavours to succeed in the Canadian real estate market. However, realization of the above requires the firm to enact an ambitious advertisement plan that will expand the firm’s clientele base. Such an undertaking will require an appositely coined strategy. The strategy should adequately appraise the nature of the market. This write-up will seek to institute an opposite promotional approach that will culminate in the success of the above real estate entity. Evidently, the above strategy will be critical since the real estate sector has encountered key upheaval due to the economic crisis. The market base is dwindling. Consequently, CREV requires to repositioning itself ensuring it maintains and boosts its clientele base. This strategy will enlist certain data and relevant illustration to support it assertions. The assertion will relate to strategy that the entity should adopt. This strategy has identified communication as an integral element in this industry. Therefore, advertising has sizeable implications on the fortune of real estate firms (Vertical news). Rogers is promotional firm enlisted to undertake the above task. The marketing strategy aims at enacting appropriate measures that will ensure that it has sizeable share of the market. This plan will enlist of information from credible informer that have undertaken through research. Evidently, the Canadian real estate sector is overly competitive (Canadian real estate association). Consequently, marketing will serve as an integral tool of boosting the clientele base. However, the realization of the benefits of marketing will demand utilization of shrewd advertising campaign. Therefore, CREV will require enlisting