Essay about puritanism - 1242 Words

The Puritans dream was to create a model society for the rest of the Christians.. Their goal was to make a society in every way connected to god. Every aspect of their lives, from political views and employment to recreation and dress, was taken into account in order to live a more pious life. But to really understand what the aspirations of the puritans were, we must first understand their beliefs. The Puritans believed that a man’s only purpose in life was â€Å"to glorify God on earth and, if he were especially fortunate, to continue the good work in Heaven.† For the puritans, to glorify god meant keeping him in mind at all times, working to the best of their ability at whatever job god had had set fate for them to do, and following a†¦show more content†¦The Puritans goal in New England was to create the perfect pure society where nobody sinned and God ruled completely. They attempted this by making laws about and regulating every aspect of life in the colo ny. To achieve this, the church needed to rule the colony. And if the church ruled the colony, only the real Puritans could be part of the church. They believed only a minority of the population pure enough to be a part of the church. In reality very few people were ever able to give enough evidence that they had completed their part. As a result, two-thirds of the population failed to qualify as church members. The Puritans enacted many laws to keep the non-Puritans living religious lives. They created an official whose only job was to check up on ten families daily to see if anything out of the ordinary was happening and to make sure everyone who was able went to church. Their idea was that everybody, even if they weren’t part of the church, should be very religious. Therefore they created their laws with principles based on the Old Testament. They dreamed of a society where everybody followed the laws and lived a peaceful, god-fearing existence. To make this dream realizab le, the Puritans created severe penalties for breaking the laws. These ranged from whipping and being thrown in the stocks for minor offenses, to banishment and death by hanging for serious ones. To be a good Puritan one had to work hard allShow MoreRelatedThe Existence Of Religion Of Puritanism1770 Words   |  8 Pageseighteenth centuries was home to the religion of Puritanism. Many writers of the period were Puritan and produced large quantities of religious poetry. In the seventeenth and eighteenth centuries, Puritan poetry was primarily written with the purpose of converting people to Puritanism, and used death as the primary device in motivating people to convert. Before addressing the primary topic of Puritan poetry and its primary purpose of converting people to Puritanism, it is prevalent to address some factorsRead MorePuritanism And Its Negative Portrayal Of The Body1641 Words   |  7 PagesPuritanism: Resisting The Body’s Temptations Puritanism has been a strong influence on American Literature and it still is to this day. Puritans have shaped our culture immensely with their art that represents their beliefs so clearly. One of the most fascinating things we have come to learn about the Puritans is the constant battle they faced each day. Puritans struggled to stay true to their religion due to everyday temptations. One of the biggest temptations would be The Body. We can identifyRead MoreYoung Goodman Brown: The Evils of Puritanism Essay1728 Words   |  7 PagesPuritanism dominated 17th century history and literature. Nathaniel Hawthorne born in 1804 was an American writer who sought to resolve his conflicts with Puritanism through his writing. Hawthorne wrote several stories showing the world the horrors of the Puritan faith and the isolation of individuals who failed to uphold the faith. For Hawthorne, Young Goodman Brown illustrates the difference between Puritan teaching and practicing and reflects his ow n guilt about the mistreatment of men at theRead MoreDiffering Views Of Puritanism : Bradstreet Vs. Taylor2044 Words   |  9 PagesFedor 1 Differing Views of Puritanism: Bradstreet vs. Taylor When the Puritans came to America in the 1600s, they brought many aspects of their lives with them, including their beliefs in modesty, hard work, and religious devotion. Their strong values in religion were a constant part of their everyday life and were a big feature of their society. Even though they were urged to suppress their feelings and fully devote themselves to God, some Puritans had struggles with this, and used poetry toRead MoreHow Far Was James Successful in Dealing with the Problems Presented by Puritanism in 1611-1625?954 Words   |  4 PagesThroughout James’ reign, religion, especially Puritanism was kept respectably under control, however incurring minor ‘hiccups’ along the way. James was indifferent to religious prejudice and aimed to please both Catholics and protestants; introducing the Jacobean compromise. Before 1611 when Abbot succeeded Bancroft (previous archbishop), there were many glitches concerning the puritans including the Millen ary Petition, Hampton Court Conference and Bancroft’s Cannons which caused mild uproar amongRead MoreThe American Dream: Colonial Period2656 Words   |  11 PagesAmerica today. The writings from the Colonial Period helped lead a movement of the Puritan faith away from the Church of England. The writing of the American Puritanism was one of the most influential religious movements of the 1600s, spurred by the writings of authors like Jonathan Edwards and Mary Rowlandson. The writing of the American Puritanism movement were led by the movement of the puritan’s rebellion against the Church of England (Lawson). Works from the Colonial Literary period aided the developmentRead MoreThe On The Hands Of An Angry God1056 Words   |  5 Pages Edwards, a puritan preachers from the eighteenth century, uses his words as scare tactics to persuade the listener to repent. This would be considered similar to the hellfire and brimstone preachers of today. This is one of the lasting effects puritanism has left on America. Although the ideology of the puritans has lost its favor in society, and its hold is slowly loosening. This can be seen in politics, churches, and society as a whole. Edwards would not be pleased with this. The thought of himRead MoreThe Scarlet Letter By Nathaniel Hawthorne1026 Words   |  5 Pagesgave a discourse of his own views on how people act and how hypocrisy can be deadly. By writing The Scarlet Letter and integrating the symbols of Pearl, various settings, and the red A of Hester and Reverend Dimmesdale, Hawthorne shone a light on Puritanism as a judgmental, negative way of life and with excessive punishment for sin. Read More Hawthornes Young Goodman Brown - The Puritans and Love Essay1121 Words   |  5 Pagesnecessity, that is, they saw physical love (between a man and a woman, or sexuality and all it carries with it) as such. The emotional turmoil affecting Goodman Brown clearly expresses this. nbsp;nbsp;nbsp;The problem we find in this story, and in puritanism, is that it presents contrasting views of love. Attachment to earthly possessions, to other people in fact, is discouraged, because everything physical leads to temptation and damnation, and ultimately hell, while the road to salvation of the individualRead MoreForced to Choose Between Morals and Society in The Puritan Dilemma by Edmund S. Morgan600 Words   |  3 Pagesless risky than being associated with the church of the old world. In Morgans Puritan Dilemma, Puritans actually somewhat provided opportunity for the British population in the early American history. They established a purely religious society. Puritanism created both loyal supporters and critics. In most peoples opinions in the world now days, we may believe that puritans were evil brainwashing crazy people but I do have an open mind and I could somewhat agreement with the things they have done

Essay Being Culturally Responsive While Teaching Dance

Dance the vision and make it plain, Habakkuk 2: 23, Ezekiel 33:7. Equal educational opportunity to all students means that teachers and schools promote the full development of students as individuals, without regard for race, ethnicity, gender, abilities, and disabilities. (Parkay Stanford, Chapter 2) According to the article Educating/Fostering Culturally Responsive Teachers, it addresses issues of concern in the preparation of teachers, who will be expected to teach students from diverse backgrounds in a culturally responsive and educationally healthy way. The use of Standards as a framework provided specific indicators for determining the enhanced knowledge and skills those culturally responsive teachers needs in order to†¦show more content†¦On the contrary, Paulo Freire, Pedagogy of the Oppressed, informs us about the teacher-student relationship in/outside of school; relationship of subject (teacher) and patient and listening objects (student). Culturally Responsive Teaching is Empowering- enables students to be better human beings and more successful learners. Empowerment can be described as academic competence, self-efficacy, and initiative. Culturally Responsive Teaching is Transformative- respecting the cultures and experiences of various groups and then uses these as resources for teaching and learning. In contrast, Freire repeatedly, speaks about transformations- transforming structure, the world, the way language is used, and the relations between people. Thus, Becoming A Teacher, by Forrest Parkay and Beverly Stanford connects to being culturally responsive teachers through basic knowledge. In chapter 2, Learning to Teach, is based on the knowledge. Teachers need three kinds of knowledge: (1) knowledge of self and students- the ability to understand themselves students, and know students aptitudes, talents, learning styles, stage of development, and readiness to learn material, (2) knowledge of subject- is to modify strategies based upon students perception of content. In teaching a subject area, teachers should use analogies, metaphors, experiments, demonstrations and illustrations. (3) Knowledge of educational theory and research- enables teachers toShow MoreRelatedMore Zumba, Less Childhood Obesity1489 Words   |  6 Pagesof daily physical activity, and even culture. Zumba is a dance fitness class that was designed to combine fun and energy to help people feel amazing. Zumba has progressed into a worldwide phenomenon (Classes). 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As a mother, I feltRead MoreIntegration Of Creative Movement And Dance Into The General Education Classroom4523 Words   |  19 PagesIntegration of Creative Movement and Dance into the General Education Classroom: A Robust Approach Jessica Stabler Lesley University Graduate School of Education EARARTS Professor May 16, 2017 INTEGRATION OF CREATIVE MOVEMENT 2 Introduction Dance and creative movement in the classroom are robust teaching tools that ensure students retain and think critically about academic content. â€Å"Creative dance has the potential to open up new worlds for†¦students† (Gilbert p. 3). Incorporating movementRead MoreCultural Competency Definitions8081 Words   |  33 Pagesand what are the implications for nursing practice with Aboriginal peoples? 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Stakeholders Quality Assurance In Education â€Myassignmenthelp.Com

Question: Discuss About The Stakeholders Quality Assurance In Education? Answer: Introduction BHP Billiton is a pioneer in the field of commodities and has maintained a strong position in the market owing to the performance. It has maintained A rating and that is due to the performance. The main aim of the report is to shed light on the performance of the company and to highlight the accounting policies followed by the company. The report assesses the accounting policies and evaluates the accounting policies. Further, the accounting strategies are discussed along with the quality of disclosure. The red flag is highlighted whereby the flouts or deficiency of the organization is highlighted. It ends up with the discussion of the conceptual framework. Evaluation of accounting policies and estimates In relation to BHP Billiton, it can be seen that the preparation of financial statements requires its management to make estimates, judgments, and assumptions that can influence a number of liabilities, income, expenses, and assets. The group has recognized the following accounting policies wherein significant estimates or assumptions can be made, and where the actual outcomes may vary from such estimates under distinct scenarios, thereby materially influencing the financial position as a whole. In relation to inventories, the same is valued at net realizable value or cost (BHP Billiton, 2015). Further, such costs are ascertained on the basis of average costs. Its major rivals Rio Tinto also utilize this same inventory accounting policy. It also values its inventories at lower of net realizable value or cost heavily on a weighted cost basis. Secondly, in relation to the depreciation accounting policy of the company, it can be seen that the carrying values of BHPs property, plant, and equipment are depreciated to their estimated remaining value over the residual value of leftover concerned specific assets. Such estimates of useful lives and residual values are evaluated annually and any variation is taken into consideration for ascertaining the remaining charges of depreciation. To compare BHPs depreciation policy within its industry, it can be seen that Rio Tinto also depreciates its PPE over their remaining life or useful life and there is no other substitute methodology in relation to the same. Besides, such residual values and useful lives for the material assets of Rio have assessed annually and changes (if any) are depicted prospectively. In addition, the major categories of PPE of both companies are depreciated on a unit of production or a straight-line basis by using their respective estimated lives. In relation to the amortization of goodwill, it can be seen from the financials of BHP Billiton that goodwill is viewed in business combination wherein the company expands an interest in such business combination over their respective fair values. Moreover, in relation to the business combination of BHP Billiton, goodwill is believed to have an indefinite lifetime and hence, cannot be amortized (BHP Billiton, 2015). Further, the goodwill of the company is evaluated annually for a possible impairment. Similarly, in contrast to this, the goodwill of Rio Tinto is also annually examined for impairment or more frequently if alterations or events in circumstances signify a potential impairment. Further, in relation to the estimation of reserves, both companies undertake the same by relying on the information offered by competent persons as management under the Australian Code for Reporting of Exploration Results. Therefore, all these accounting policies and estimates of BHP possess a flexibility to give proper details regarding their affairs and the users can extract relevant information from the same to make decisions. Besides, the company believes that it is able to mold its policies and estimates based on market fluctuations and user requirements as a whole (Landsman et. al, 2011). This assures the fact that the company is not concealing material facts from its annual reports and therefore, the strategies are not hideous in nature. However, there are some questionable items witnessed in the financial statements of the company. It can be seen that the gross profit of the company has been constantly declining from 2012 until the year 2016. This shows that the company is not performing well even though it portrays that its affairs are unmatchable. Besides, the company has not depicted any gain from the sale of assets in the past years, which is not true because, in 2014, the company has sold its pinto valley operations that must have fetched some gain. This means that the company is only trying to sell such business parts to improve its EBITDA amounts. Evaluation of accounting quality Previously accounting was well defined as a non-political subject, however, with the due passage of time; it has become political in nature. Moreover, various pressure influences the accounting standard environment. The figures that are provided by the accountant have a strong bearing on the economic aspect. Therefore, the rules of accounting have a bearing on the human behavior. The message conveyed by the BHP report stresses that annual report can make or break the expectations of the investor and thereby have the power to influence innumerable. It is the nature of the interested parties to have a track of the safety of the financial score. Therefore, the process is determined as political in nature. As per Horngreen (2013), the accounting standard setting can be said to be a product comprising of actions that are political in nature like the logic that is flawless or findings of an empirical nature. This can be cited due to the fact that social decision is defined by the standards. As a matter of fact, standards levy pressure on restrictions and hence needs to be accepted by the parties those are affected. Acceptance can be in the nature of voluntary or both. Getting acceptance can be said to be a complex process that needs marketing skills in the political arena (Harrison Colle, 2010). The regulation of disclosure can be described as the result of the political game or pressure that resides between the managers and the standard-setter. In every period a status quo is present that stress upon the standard of the past period. The standard-setter develops a new proposal for a regulation and the managers are able to take a decision strategically whether to deny the proposal (Bence Nadine, 2007). When a huge denial is faced it leads to failure of the proposal. Hence, the standard setter loses the grab over the agenda and the selection of the new regulation is done by the approval that is maximized over the status quo. The main result that can be garnered from BHP is that the political accountability does not always produce a standard-setter towards the maximization of the welfare regulations. When the organization selects any option or chooses a particular disclosure it influences the ones who are interested in the organization. Accounting choices can provide better exposure to the organization and hence, this will help the related parties and the stakeholders to get a better view of the organization (Leisyte Westerheijden, 2014). Selection of the correct policies leads to strong decision-making. Disclosures enable various parties to know about the strategy and the line of action of the company thereby leading to a better grasp of the matter. Identification of key accounting policies The major risk that arises from the operations of the Group consists of market, liquidity and credit risk. Such risks are present in the normal course of business and the Group carries on the operations in tune with the portfolio risk management strategy. The main aim of the strategy is to cushion the financial target of the group while safeguarding the financial security and flexibility by taking benefit of the process of diversification that is given by the scale, diversity, and flexibility of the operations of the group. Market risk The movement of the activities of the group makes it vulnerable to the risk that is consisted in interest rates, foreign currencies and prices of the commodities. As per the strategy, the group seeks to attain financing costs, the impact of the currency and the prices of the commodity that happens at index basis. Such a strategy or plan gives way to the difference in earnings that is measured as per CFaR structure. Activity Risk management process Mitigation of risk Hedging for the aim of reduction of risk or capital projects should be executed to cushion the strategic aims. The transactions that are having approved mandates should be executed Hedging (economic) sales, operation costs, etc Measurement and reporting of the exposure that is present in the customer commodity contract. Hedging derivatives should be executed so that an alignment is attained with the exposure of the group. The transaction should be done with financial instruments to snap value from the market that is perceived over other valuations. Exposure should be managed within VaR and stop loss limit. Transactions that are approved must be executed. The accounting policies are in tune with the goals of the organization and consistent with the previous year performance. The recognition of revenue is done when the title passes. When it comes to the concept of sales then the sale agreement provides a better view and the title moves on the date of the bill of lading (BHP Billiton, 2015). For various sales when the delivery of the goods is done then the title passes and revenue is taken into consideration. The accounting policies consist of the consolidation of BHP Billiton Limited, BHP Billiton Plc, and other subsidiaries. Evaluation of accounting flexibility The major drivers of profit for the company are its mineral servers and other extracts that corresponds to its majority of inventory. Furthermore, it can also be witnessed from the financial statements of the company that its inventory value can be easily altered by the company professionals for the benefit of the management, thereby offering them accounting flexibility as a whole. Furthermore, since the value of the companys reserves is also measured in terms of net realizable value per unit, an estimate of the market value of the ultimate product depicts some kind of flexibility in the valuation of inventories. In simple words, this accounting flexibility is easily open for distortion because this can influence the statement of income of the company by decreasing its expenses and depicting increased amounts of EBITDA that can easily influence or misguide the investors. Therefore, the managers have higher chances of manipulating such accounting strategy to misguide the investors and gain benefits from the same (BHP Billiton, 2015). On a whole, it is important that such flexibility must be minimized to a greater extent as possible because investors do not want to be fooled because of such flexibility and suffer losses as a whole. Evaluation of accounting strategy The accounting policies followed by the BHP are in compliance with the UK companies Act 2006 and other applicable UK Generally Accepted Accounting practices. It needs to be noted that the norms for accounting policies are the same as that of the peer and the competitor. The historical cost convention is into practice and that is followed, as well as applied on a regular basis (BHP Billiton, 2015). Earnings management happen when the manager uses their judgment in the process of financial reporting and to structure the transactions so that financial reports can be altered to mislead the stakeholders regarding the economic performance that is underlying to affect the outcome that is reported. Therefore, managers should provide greater incentives when it comes to the process of management of earnings as it will lead to better practices and any negative influence in the reporting can be avoided. As per the annual report of BHP, it can be noted that the policies and estimates are used on a consistent basis. There is no deflection of the policies as compared to the previous years. The rationale for doing so is that consistent policies help in structuring the reporting process. Moreover, the organization that follows a consistent approach has strong performance and stakeholders are able to get a better view of the organization (Nobes Parker, 2010). It is seen from the BHP policies that the transaction adheres to the policies and regulations framed by the accounting bodies. Hence, the transactions are not structured to provide result rather it adheres to the policies of the accounting bodies. For example, the cash dividend paid by BHP Billiton Limited is in tune to the equivalent cash dividend by BHP Billiton Plc in regard to the share of BHP Billiton Plc (Xi Holly, 2016). Assessment of the disclosure quality It can be seen from the financial statements of the company that Generally Accepted Accounting Principles have been properly adhered to by the company. Besides, KPMG Australia has also given their unqualified opinion upon the consolidated financial statements of BHP Billiton. In addition, it can also be witnessed that there is no departure and the financial figures correctly reflect the true position and performance of the company (Lai et. al, 2013). Furthermore, in relation to proper details regarding the businesses of the company, the company in Note 1 to its financial statements has undertaken proper and adequate segment reporting. Besides, underlying EBIT that is the major financial measures, which can be utilized to supervise the financial performance of the companys overall strategy, is also disclosed under such segment reporting. Moreover, such business and group level information are disclosed by the company on a statutory basis based on the International Financial Reporting Standards 8 (Operating Segments) requirements (BHP Billiton, 2015). The management also believes that the information provided through segments can play a key role in offering meaningful signs of the underlying performance of the companys assets. Therefore, in relation to segment disclosure, the company has provided appropriate and relevant details that can assist a user in taking proper decisions. Besides, the company in segment reporting section and other financial statements also disclose various footnotes as well. Such footnotes assist in providing more brief details about the disclosures so that more meaningful decisions can be made. The financial statements of the company have efficiently disclosed all major accounting policies adopted by it and the same is effectively depicted with the help of footnotes (BHP Billiton, 2015). Hence, both segment disclosures and footnotes are adequate in nature that has assisted the company in enhancing its reporting quality. Besides, other seg ments of the performance of the company are also properly disclosed with the help of footnotes and segments. Considering the above-mentioned explanations and analysis, it can be said that BHP Billitons disclosure strategy is adequate in nature and it does not lag behind when it comes to the provision of proper information to assist the stakeholders in decision-making. Moreover, the methods of GAAP principles undertaken by the company also plays a key role in reflecting its key measures of success that serves as the most significant concern for determining the ability of the company. On a whole, all the accounting policies are consistently disclosed in the financials of the company and these are surely compatible in comparison to its current performance (Hanlon et. al, 2014). However, the identification of red flags may come up as a genuine concern for the users and therefore, corrective actions can be taken to mitigate such issues and steps must be taken to minimize accounting flexibility to the managers so that they do not take undue advantage of the same. Potential Red Flags The shares of BHP Billiton plunged to a seven-year low on account of falling prices of commodity and the impact of the Brazil dam disaster. The shares dropped 5.64% on the ASX to $21.42 that is the lowest since the happening of the global financial crisis as it was announced that the iron ore output might be reduced owing to the disaster. The gross profit of the company saw a decline from 2012 to 2016. This indicates that the company did not perform as per its potential. Further, the major lacuna or the red flag can be witnessed from the fact that it did not project any gain from the assets sale in the past years. This is one of the gray areas because the company sold the operations of the pinto valley that would have provided profits. However, no projection was made. This means that BHP tried to enhance the amount of EBIDTA (Lai et. al, 2013). Further, BHP enhanced its production and profits without taking strengthening the dam walls that were built to combat lesser waste volume (Farrer, 2015). The company completely failed to take a decision in this regard whereby a technical report issues in 2013 highlighted that the dam was not stable. The nature of BHP triggers many tax obligations that include corporation tax, royalties other resources and taxes of production based. The cross-border feature of the group leads to high complexities that are linked to the international transfer pricing (Farrer, 2015). The tax legislation even creates complexities that are highly specialized in nature and needs high-quality judgment that quantifies the provision or contingent liabilities. Compliance with the requirements of conceptual framework It can be seen from the annual reports of BHP Billiton that the company has effectively adhered to the Australian Accounting Standards within its framework and it has complied with other qualitative characteristics of a conceptual framework to enhance the quality of its financial information. Moreover, compliance with the requirements of the conceptual framework has assisted the company in sustaining a strong position in the market despite the prevalence of strong competitors in the market such as Rio Tinto. In relation to materiality aspects, the company has adequately addressed the same by providing material information to the users of financial statements so that they are able to make proper decisions. Besides, in order to address such aspect, the company has efficiently complied with the ASX Corporate Governance Principles and Recommendations within its framework. It also gives due consideration towards the provision of both financial and non-financial information as it believes that such details can allow users to make appropriate investment decisions (Hanlon et. al, 2014). Furthermore, in relation to faithful representation, it can be seen that the directors of the company ensure compliance with section 295A of the Corporations Act 2001 that they have disclosed every information truly and fairly. This means that based on the statement of directors, the financial information of the company presents a true and fair view of its operations. In relation to the fulfillment of relevance c oncept, the company has yet again adhered to the same by providing information associated with its greenhouse gas emissions that can altogether even influence its financial figures in a negative way. This assures the fact that the company gives due consideration towards the provision of information that even though can negatively affect its financials (Goodwin et. al, 2008). Further, for the compliance of reliability characteristic of the conceptual framework, the company has fulfilled the same by providing information that it is fully and entirely able to pay off all its debts in the future (as and when they become payable or due). With such assurance, investors can surely rely upon the financial figures of the company and thereafter, make relevant investment decisions from the same. The recent revision in the conceptual framework in order to address disparities in corporate reporting has also been taken into account by the company to enhance their reporting quality (Gibson, 2010). This recent revision is called the prudence concept of financial reporting. Nevertheless, in relation to BHP Billiton, it can be seen from its financial statements that its impairment events result in the write-down of the assets carrying value (Lapsley, 2012). The reason why this can be regarded as prudent in nature can be attributed to the fact that these can exceed the allotment of expenses of a non-current asset over its useful life. This plays a key role in highlighting various uncertainties related to future outcomes, thereby serving as a significant instrument or tool in attaining neutrality. On a whole, after analyzing these explanations, it can be easily stated that BHP Billiton is fully compliant with the requirements of the conceptual framework and it can, in turn, assist in enhancing its reporting quality and maximizing goodwill as a whole. Conclusion As per the discussion and the nature of activities of BHP Billiton it can be commented that the company follows the regulations and that the compliance is intact. The Group has effectively followed the conceptual framework and the regulations framed by the accounting bodies. The accounting strategy is in tune with the alignment of the performance of the organization. However, certain red flag is observed in the normal course of business by BHP that should have avoided as such activities deteriorate the performance and the goodwill. Owing to such activity, the shares of BHP plunged to a seven-year low. Overall, the company has high fundamentals that are evident by the performance and the trends in the past. References Bence, D Nadine, F (2012). The International Accounting Standards Boards Search for a General Purpose Accounting Model. Accessed September 23, 2017 from https://business.curtin.edu.au/files/bence-fry.pdf BHP Billiton. (2015). BHP Billiton Annual Report and accounts 2015. Accessed September 23, 2017 from https://www.bhpbilliton.com/~/media/bhp/documents/investors/annualreports/2015/bhpbillitonannualreport2015.pdf Brealey, R., Myers, S. Allen, F. (2011). Principles of corporate finance. New York: McGraw-Hill/Irwin. Connelley, Tripodi (2012) Aspects of leadership, Ethics, law and Spirituality, Marines Corps University Press Deegan, C. (2005). Australian Financial Accounting. McGraw Hill, Sydney. Edward Freeman, Moutchnik, Alexander (2013): Stakeholder management and CSR: questions and answers. Oxford Press Everingham, G.K., Kleynhans, J.E. and Posthumus, L.C. (2007). Principles of Generally Accepted Accounting Practice. Juta and Company Ltd. Farrer, M. (2015). BHP Billiton shares hit seven-year low after Brazil dam disaster. Accessed September 22, 2016 from https://www.theguardian.com/business/2015/nov/09/bhp-billiton-shares-hit-seven-year-low-after-brazil-dam-disaster Gibson, C. (2010). Financial Reporting and Analysis: Using Financial Accounting Information. Cengage Learning. Goodwin, J, Ahmed, K Heaney, R. (2008). The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study. Journal of Contemporary Accounting Economics, 4(2), 89-119. Hanlon, D, F. Navissi G Soepriyanto (2014). The value relevance of deferred tax attributed to asset revaluations. Journal of Contemporary Accounting Economics, 10(2): 87-99. Harrison, W Colle, D. (2010). Stakeholder Theory, State of the Art. Cambridge University Press Horngren, C. (2013)Financial accounting. Frenchs Forest, N.S.W: Pearson Australia Group. Lai, C, Lu, M Shan, Y. (2013). Has Australian financial reporting become more conservative over time?. Accounting Finance, 53, 731-761. Landsman, W. R, Maydew, E. L Thornock, J. R. (2011). The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics, 53(2), 34-54. Lapsley, I. (2012). Commentary: Financial Accountability Management. Qualitative Research in Accounting Management. 9(3), 291-292. Leisyte, I Westerheijden, D.F. (2014). Stakeholders and Quality Assurance in Education. Oxford university Press. Meeks, G Swann, G.M. (2009). Accounting standards and the economics of standards, Accounting and Business Research. International Accounting Policy Forum, 39(3), 23-44 Nobes, C Parker, R. (2010). Comparative International Accounting. FT Prentice Hall. Xi, LiHolly I. Y. (2016). Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts.The Accounting Review,91(3), 933-953.

Social Prejudice In Schools Essays - Special Education,

Social Prejudice In Schools Children from middle-class families generally are more successful in public schools than children from low-income families. Is the school system responsible for this problem, or is lower performance among low-income children a result of their home environment? The home environment has a big role in a childs education and if it is not supportive of the school environment, the student will not be as successful in school as the child whose home environment is supportive of the schools learning environment will. The typical public school teacher is a middle-class white female. The typical curricula, tests, and learning tools used in public schools were created by middle-class educators and are geared toward the needs of middle-class children. The middle-class teacher may not be able to communicate as well with the lower-class student as she could with a middle class student. A poor minority student may have trouble understanding English if English is not his/her first language or if English is not spoken in his/her home, and the teacher may have trouble understanding his/her broken English. Different social classes also use different slang and voice inflections, and have ways of speaking that contain hidden meanings. So the language a lower-class student uses at home may cause him to have trouble communicating with his middle-class teacher and classmates. In his book, Aint No Makin It, Jay MacLeod tells how a group of poor students in a particular school were able to relate to a teacher (Jim my Sullivan) who spoke their language. It was cool, cuz like you walk in thereyou talk to Jimmy, and you know Jimmys real cool, said one of his students. Related to this language barrier that exists between low and middle social classes are behavior differences which affect teachers perceptions and expectations of students. Poor and minority students are more likely to be placed in low tracks (Oakes, 64) than middle-class children, probably because teachers misinterpret certain students abilities. J. Oakes suggests that one of the reasons this happens is because of the existence of a hidden curriculum, one in which teachers expectations and judgments are based on subtle behavior traits that are a part of each students home life and are brought to the classroom. Many students in lower tracks are placed there because of, according to Oakes, misbehavior and nonconformity which teachers associate with slowness (91). So do teachers assume that poor and minority students are misbehaved and non-conforming? In Aint No Makin It, MacLeod told us that the Hallway Hangers (low-income problem students who would not behave or conform in school) res ponded better to the teacher (Jimmy Sullivan) that they identified as being a part of their same social class. The Hallway Hangers respected their teacher because he was raised in the projects where the students now live, he talked the way they did; he was tough and stubborn just like they were. The other (middle-class) teachers were found by the Hallway Hangers to be condescending and pussies that dont know how to deal with us kids (MacLeod, 108-109). Clearly, a teacher who understood their language and behavior and identified with their social background was able to communicate with them and help them at least to stay in school. Teachers who couldnt relate to lower-class students werent respected by those students. In their book, Social Foundations of Educational Decisions, Fischer and Thomas state that distinctive things about a subculture (including language and behavior) have a definite influence on a childs learning style (26-27) and that informal educationwhich occurs outsi de of a formal school setting (mostly in the home) and is different in every family and subculturecauses differences in the way children learn (34). In their essay Social Class and Education, Brookover and Gottlieb refer to studies done by sociologists and educators that indicate that eventual expression of talent (Chilcott, 264) is affected by the ways parents rear their children, and that the expectations and attitudes of parents affect their childrens achievements in school. Researchers found that more middle-class parents have higher expectations and goals for their kids than parents of lower-class children, and that children from higher class families typically have higher IQs, GPAs, and test scores than kids from lower-class families

The effect of temperature on a squash ball Essay Example

The effect of temperature on a squash ball Paper I did a preliminary experiment to see if my method would work and if there were any problems with the way I will conduct my experiment. Preliminary Results Temperature (i C) Distanced Bounced (Cm) 90 81 40 68 0 20 Factors affecting my experiment If I use different squash balls of different elasticity it will affect the bounciness of the ball.   If I use different surfaces for the ball to bounce on, I may get different results because different surfaces absorb energy better than others.   If the temperature increases, then in theory the bounciness should increase. This is because the atoms have more energy so theyll move faster; theyll have more kinetic energy inside the ball. This creates more pressure making the ball harder and bouncier. I increase the height I drop the ball from, the gravitational potential energy increases. The ball will have more energy so the bounciness increases. This formula shows how to work out the amount of energy the ball has at each height: Gravitational Potential Energy=Mass x Gravitational Strength (10N) x Height   The older the ball is, the less elastic it is. Obtaining Evidence i Temperature of the ball Distanced Bounced (Cm) 1st Test 2nd Test 3rd Test Mean Rounded Mean have carried out my plan and have used my equipment precisely to observe and measure the rate of reaction to a good level of accuracy. I have taken a sufficient number of accurate results and have recorded them in a table. I dont need to repeat any readings as none of them look to be anomalous. I made no changes to my plan but carried out a preliminary to make sure I wouldnt have to make any changes half way through the experiment. I made sure I was wearing safety goggles while I was heating the water with a Bunsen burner to protect my eyes. I stood up throughout the experiment to lower the risk of injury. When I took the squash ball out of the beaker I used tongs so I didnt burn my hands. Analysing Evidence. We will write a custom essay sample on The effect of temperature on a squash ball specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The effect of temperature on a squash ball specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The effect of temperature on a squash ball specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Ive plotted my results onto a line graph and a clear pattern is seen. As the temperature of the ball is increased, the distance the ball bounces is also increased. The squash ball starts to bounce higher and higher after every 10 degrees, but towards the end the distance of the ball doesnt increase as much than the first few points on the graph. This can be shown by looking at the gradient at the beginning of the graph and at the end. At the beginning, the gradient is 1. 23, towards the end the gradient is 0. 44, this shows that its decreased which means theres less difference between the results towards the end. This means that after a while the ball isnt affected as much by temperature. In my investigation I found out that temperature does affect the bounciness of the squash ball, like I said in my prediction. I thought this would happen because as the temperature increases the pressure inside also increases making the ball harder and bouncier. The pressure increases because the atoms are moving around with more force and faster because they have more energy. My results back this up. I dont have any extreme anomalies but my second point on the graph is a bit anomalous. This could be or a number of reasons due to human error. For example I might not have seen the distance the ball bounced correctly, or I might have dropped the ball a little bit lower than the other times. Evaluation The evidence I obtained was good for the simplicity of my investigation. I think the way in which my investigation was carried out was effective but could have been more accurate. For example, I carried out all of it. If I used machines or computers it would have been a lot more accurate. If I had the equipment to this I would have a machine drop the squash ball from an exact point and use either or video camera or light motion sensor to get the exact measurement of the bounce. This would be a lot more accurate than my own eyesight. But saying that, my results were very accurate without machines and I can see this by how Ive plotted them on the graph. They were easily accurate enough to make a firm conclusion on that increasing the temperature increases the bounciness of the ball. There werent any results that didnt fit into the main pattern. I think this is because I took great care while carrying out the experiment. There are many other experiments I could do to extend the work Ive done. For example I could look at all the other factors that affect the bounciness which I mentioned in my plan. I think an interesting one would be to change the material the ball lands on, to see which material absorbs the most energy.

The current Political issue of legalizing drugs in the United States Essay Example

The current Political issue of legalizing drugs in the United States Essay Example The current Political issue of legalizing drugs in the United States Paper The current Political issue of legalizing drugs in the United States Paper Essay Topic: Current In todays world, drugs are everywhere, some of the legal ones include; coffee, alcohol and medicine from hospitals Some illegal ones include heroin, cannabis and cocaine. People take drugs for various reasons, for example people take drugs because of curiosity, peer pressure, mental stress, guilt, enjoyment, low self-esteem, ignorance, running away from problems and idleness. Drugs interfere with the physical body, health, social, emotional being, psychological, job life of a person, spiritual and financial life of an individual. Many people have been involved in the abuse of drugs. Abuse is where an individual has, too much of a drug and also has it too often. In the United States just like in other countries, arguments have been concerning the legalization of drugs. It has been a time of push and pull, where some people think that it essential to legalize them, and others think that legalizing them would be unethical. Doug Husak of Rutgers University in New Jersey says that legalizing drugs would lead to the careless use of drugs by young people hence leading to a declined species of young people as some will die, while others will have mental related difficulties. Another argument put forward is that legalizing drugs would not have a great effect on issues that regards law and making and passing of policies, therefore, there would not be any problem in legalizing it. Secondly, it is argued whether drugs will be used to defend a person in a criminal case. For example, if a person is caught having murdered, will your case be written off because you were found to be under the influence of Heroin? It is also argued that legalizing drugs would mean banning the Food and Drug Administration which looks into the safety of food and drugs. If drugs are legalized it would mean baning FDA, because allowing it to function would be hypocritical, because it would continue to ban dangerous drugs. For example the ban of the use of Red Dye number 2 which was conceived to be causing cancer, this however will not work since the other drugs will still be existing having been legalized. Therefore what will be the need of the continual existence of FDA? The other argument is, if drugs are legalized what would happen to â€Å"Dram Shop† laws, these are laws that are used to govern the people who sell in bars. If a bar person sells alcohol to a person, and then the drank person goes on and commits a crime,the bar person will be held responsible. The question is, if drugs are legalized will those laws still be functional and if they will not what about those laws protecting the ethics of the people. Are we then going to allow crimes to keep happening in the name of making profit and legalizing drugs? In June 2005, there was an argument whether Marijuana should be used for Chronic related cases. In June 6, 2005, the supreme court ruled against the use of doctors using Marijuana to treat diseases like cancer. For a period of time,there has been an outcry for the government to legalize the use of Marijuana and defy the FDAs rules, but it has not worked. However Marinol, that is found in Marijuana is being given to patients by doctors especially to those who suffer chronic pain. Recently, the anti-drug effort has held many people in the courts and charged them highly for selling drugs that are a health hazard to people. However, legalizing drugs to the government is seen as a means of gaining more taxes.. In this endless war on drugs, Hilary Clinton, in 8th October 2008, said that once drug criminals are held and agree to stay out of drugs, they should not be held for criminal acts, however, they should be offered treatment so as to get out of their addiction. Drugs legalizations has it own pros and cons, the Unites States would benefit a s well as be affected if they would decide to legalize drugs. The advantages towards legalizing the drugs would be as follows. There would be an increase in employment opportunities once the drugs are legalized. Many people would have to be employed in the manufacturing, sales and marketing industry. The manufacturing industry would require personnel to help in the process and mixing of the ingredients that make some of those drugs. The sales industry would employ people to help in distributing the drugs while the marketing industry would employ people who would assist in making the products known to the public domain The Agricultural sector would still benefit from employment opportunities. Farmers would be able to plant Marijuana and other drugs at a great deal. There would have to be massive and large scale production of these drugs, as a result farmers would accumulate profits. The farmers would also have to employ other people to be assisting them in the farm. Legalizing drugs would lead to a tremendous decrease of people in the prison, since most of the people in the prison are those held on drug related crimes. Consequently, if drugs were legalized, once in the market, they would be charged taxes, the money would then be used for massive developments such as build more schools, roads and even rise the economy of the country. As the government embarks on legalizing the drugs, an economic boom would be realized. This would be felt from the other products that are used along with the drugs. For example, heroin drug is used together with needles, they are injected in the body. With a rise of the drug in the market, the syringes would also be massively bought. This would result to a rise in the economy. Legalization of drugs would also have some negative effects on the country. The disadvantages of the action strikes a balance to the advantages. With there being an increase of the drugs in the market, this would lead to the drugs being acquired at a lower price. The lower prices of drugs would lead to lack of business for drug dealers, since drugs will become cheaper, many people will be selling them and therefore the big companies will also have to lower prices. There will lack a healthy competition in the economy. Big companies will have to buy the drugs in large amounts but sell to small scale people at a cheap price, these cheap prices will destroy the drug dealers. With the price of producing the drugs being lower, the cost of the drug will cheaper too and this might lead to drugs being cheaper than even grain foods like bread which would be a great economic fall. The results of the drugs being cheaper, would lead to many people wanting to experiment the drug. This would eventually lead to addiction. An upcoming generation of drug addicts would be raised, in addition to a lawless society that is, physically, emotionally and mentally unstable. As a result of this the employment sector would go down, since the age of being employed would all be affected by the addiction. With the legalization of these drugs, there would be a total collapse of the corporate sector and the employment arenas. This is because the drugs would find their way in the offices and corporate sectors. Once taken, there will not be sound decision making because of the drugs influence. Mental diseases would largely affect people causing them to be taken to rehabilitation centers. The increase of the drug addicts would require an increase of those centers. More money would have to be dispensed leading to taxpayers money being increased. In the United States there isnt any drug producing producers, therefore, the Government would have to import the drugs from other neighboring countries like Costa Rica. These imports, requires billions of money which would not be if there were no imports being bought. It is worth noting that drugs are still finding their way in the US, this means that they still get entry into the country. Despite the much fight against the drugs, they are still thriving. In conclusion, the legalization of drugs is a hot debate, either side is convincing however, every good side seems to be producing a bad element in it. The US has got a lot to do as well as other countries especially the developing ones where the used of drugs is spreading like bush fire. Chapter nine: legal; issues surrounding the legalization of drugs. Accessed on 27th September 2008, from druglibrary. org/schaffer/DEBATE/myths/myths Prons and cons of drug Legalization. Accessed on 27th September 2008, from bookrags. com/essay-2006/3/8/84936/88453 War on drugs -pros and cons. Accessed on 27th September 2008, from angryharry. com/esWaronDrugs. htm Balanced politics – legalization of Marijuana. Accessed on 27th September 2008, from balancedpolitics. org/marijuana-legalization Pros and cons. Accessed on 27th September 2008, from echeat. com/essay. php? t=31349

Nonstandard Accounting common to the High-Tech Industry Essay

Nonstandard Accounting common to the High-Tech Industry - Essay Example The main idea behind the convergence concept was that, all nations would come together and form a unified set of accounting standards that would be applied in major capital markets. Additionally, the IFRS also wanted to ensure that the standards are adequately and rigorously used. More over the international standards formulated by international accounting standards took into account the financial reporting needs of the developing nations as well as small and medium-sized entities (SME’s).The IFRS is also in charge of maintaining the IASB independence and financial autonomy. By 1973 the international Accounting standards Committee was formed and it served as the first international accounting standards setting body. In 2002, it was however reorganized and became an independent accounting standard setter. Currently, more than 100 countries use the International Financial Reporting standards (that is set and issued by IASB) or a local direct of the IFRS. In the United States, the IASB have been developing Generally Accepted Accounting principles (GAAP) as well as IFRS. Additionally the Asian community (China and Japan) are also formulating their accounting standards to conform to the IFRS (Michael, 77). The IFRS dictates that financial statements must be structured in such a way that they reflect the true and fair view of the organization’s financial performance as well as the fair financial position. In this regard the financial statements must provide accurate information about the assets, equity, liabilities, incomes and expenditures of a given organization as well as the operating profits or loses. Additionally, to other relevant information include cash flow movement, contribution by/distributions to investors, notes. Such information enables a prospective investor to predict with great accuracy on when to invest profitably in the organization based on the prediction of future cash flows. IFRS dictates that financial