Undocumented Immigrants Should Not Be Illegal - 1082 Words

On January 28th,2013, a document from Senators outlines the framework for comprehensive immigration reform was passed. It claimed that US create a tough but fair path to citizenship for unauthorized immigrants currently living in the US. Since then the problem â€Å"Should Undocumented Immigrants Have a Path to Citizenship?† has been risen to the stage of politics. Many governor and citizen think there should have some path for undocumented immigrants to gain citizenship. By helping the undocumented immigrant to get citizenship could boost the United Stated economy development, bring in more talent people and prevent more crime happened. The pathway to citizenship, naturally, has already been called an â€Å"amnesty† by critics, while making the path to citizenship depends on securing our borders and tracking immigrants could well be a â€Å"poison pill†. The president Obama says he wants a more direct path to citizenship than the senators have offered. As a result, it is more important to find ways for undocumented immigrants. There are about eleven million undocumented immigrants in the United States. By legalizing the people would boost the country’s economy and increase the tax revenues. The undocumented immigrants are usually afraid of working in some public places or great revenues company because the boss or the human resource office will not accept those people without official documents. Just like Jose Antonio Vargas claim in his outlaw about his internship at Seattle Times. WhenShow MoreRelatedRedefining Illegal Immigrant : An Essay1288 Words   |  6 PagesVeronica Hidalgo Professor Jennifer Russum ENG 105- 73060 14 October 2015 Redefining Illegal Immigrant There are many phrases that dehumanize an individual. One of these phrases is illegal immigrant. The phrase has been used by media outlets, politicians, and the public for years in the United States. It diminishes the idea that diversity is substantially vast in our country (Chomsky, 2014). â€Å"Immigrants exhibit a large proportion of ingenious and valuable workmen,† said Founding Father, ThomasRead MoreIllegal Immigrants Exploited During The Workplace1675 Words   |  7 Pages9, 2017 Research Paper: Illegal Immigrants Exploited In The Workplace In the United States, the number of illegal immigrants has stayed steady, landing at 11.3 million. (Blanco, 3). About 8 million of the undocumented immigrants are holding a job, making up 10% of the workforce in the U.S. Most of them look for jobs that do not require validation of citizenship and pay under the table; however, most of them also do not understand the dangers of being an illegal immigrant in the workplace. (fig.Read MoreImmigration : Amnesty Or Amnesia1305 Words   |  6 PagesAmnesia Immigrants cross the American border with hope of a better life so; the subject of illegal immigration is greatly debated topic in the United States. With all things considered illegal immigrations affects everyone. These undocumented people can be a neighbor, a waiter, or even a housekeeper. The controversy behind illegal immigrants is whether or not they should be reprimanded for violations of immigration laws. According to the Arizona Sentinel Newspaper, illegal immigrants should be grantedRead MoreDrivers License for Illegal Immigrants763 Words   |  4 Pages14 March 2012 Driver`s License for Illegal Immigrants Should illegal immigrants be given a driver`s license in California? In the Sacramento Bee article â€Å"License battle resurfaces† by Jim Sanders on February 26, 2012, the author informs that Assemblyman Gil Cedillo tried again to grant driver`s licenses to undocumented immigrants which were vetoed by Republican Gov. Arnold Schwarzenegger years ago, but now Gil Cedillo wants to work with Democratic Gov. Jerry Brown on this issue that can â€Å"passRead MoreWhy Are They Illegal Immigrants?1562 Words   |  7 Pages In IMA BE ME, Wanda Sykes said, â€Å" Why are they called illegal immigrants? They re undocumented workers. If someone broke into my house, and vacuumed? You know, I might be a little confused. But I ain’t calling the cops†. This is one of the funniest line from the show and at the same time, it captures audience’s heart. I believe, the United States is trying to change a lot now as a country where have been accepting various immigrants continuously since the foundation of the nation. In 2008, BarackRead MoreThe Civil War : The Battle Over Illegal Immigration844 Words   |  4 Pagesbetween who is the â€Å"us† and â€Å"them.† The conservative documentary Border War: The Battle Over Illegal Immigration (2006), takes the viewer into the lives of several people who are impacted by the growing issue of undocumented Mexican immigrants crossing the The Mexico–United States border. This film creates a one-dimensional or single conception of undo cumented immigrants through the use of language, such as â€Å"illegal† or â€Å"alien† and various other combinations. Another method is through the imagery it showedRead MoreIllegal Immigration Is Defined As The Phenomenon Of Entering And A Territory Without Any Government s Approval1442 Words   |  6 PagesBourkouli Professor Worley Throme English 101-3007 02/15/2016 Final Draft Research Paper Illegal immigration is defined as the phenomenon of entering and living in a territory without any government’s approval; In fact, it has lately raised a considerable debate on the pretext of the fact that it is an image of threat and weakness for the country. Many researches proved that the percentage of undocumented people is shooting up each year particularly in the United States as it is considered as oneRead MoreIllegal Immigrants And Illegal Immigration964 Words   |  4 Pageswas illegal immigration. One student said that America should send the illegal immigrants back to their country because they are taking American’s jobs. He stated that he would send his dad back to Mexico because he is an illegal immigrant. Going around the circle that we created, everyone gave their opinions, most disagreed, but some agreed with the student. When it was my friend’s turn, she agreed with him and said that teachers, professors, friends, and etc. should report any undo cumented personRead MoreEssay on Dream Act for Dreamers1237 Words   |  5 Pagesto achieve their dreams. Some immigrants have real documents enter into the United States but some do not. Those people who do not have real documents are called illegal immigrants. Most of them made across the border enter into the United States. No matter what they are legal or illegal, all of them are here looking for a good life. Many different people from different countries come to the United States because America is a land of immigrants. Legal immigrants are properly becoming the UnitedRead MoreThe Effects Of Illegal Immigration1507 Words   |  7 PagesStates is a nation of immigrants but illegal immigration has created many consequences. The number of illegal immigrants living in the U.S. is 11 million in 2017 (Jens Manuel Krogstad) . An Illegal immigration can be defined as the action of come to live permanently in a foreign country without legal permits from the government. According to Immigration Laws, there are 28.4 million immigrants in the U.S. and roughly half of them are illegal immigrants (The Social Effects of Illegal Immigration). There

Homosexuality in the Roman Catholic Church - 2078 Words

Equivalent Love, Acceptance and Justice Today the topic of homosexuality is often a controversial one around the world, but one that arises frequently none the less. It is becoming more and more socially acceptable for people all over the world to be open about their sexual orientations towards people of the same sex. It is now very clear and apparent that homosexuals worldwide come from all walks of life and take on nearly every single occupation and career. Many homosexuals have even come to make life long commitments to a single partner and raise families. However, homosexuals are repeatedly refused equal rights as heterosexuals, and are often discriminated against because of their sexual preferences. As an America, same sex marriage is†¦show more content†¦Because two men or two women are physically incapable of procreation, homosexuals cannot enter into marriage according to the Catholic Church. Therefore, because no sexual act is to be performed outside of marriage, no homosexual acts can be accepted, or eve n go uncondemned according to the church. Thus, despite the facts that homosexual orientations are not sinful according to church doctrine, homosexual acts are. The church considers homosexual acts sinful and immoral, and the church considers the free decision to engage in such acts intrinsically evil. Homosexual acts are condemned for the same reason the church opposes contraception, abortion, cloning, stem cell research and the death penalty. All the above-mentioned things are in strong opposition with the church’s belief in natural law - as set forth by the great philosopher Thomas Aquinas. Aquinas stated that God orders, directs and governs the entire universe and all the ways of the human community (Yip, 1997). Naturally, the church believes that man and women were made by God to engage in sexual activities not simply to bring pleasure to them, but for the pleasure of bringing new life into the world. The church believes homosexual acts to be inhumane, and animal like be cause such acts are performed simply to bring pleasure to individuals. The Vatican sees no distinction between homosexual sexual acts and such things as bestiality and masturbation, which it alsoShow MoreRelatedEssay about Gender Issues in Religion1633 Words   |  7 Pagesthe Christian religion, the Roman Catholic tradition can be seen to take the most extreme position where sexism is concerned. Catholicism, being the first known branch of Christianity, began the first Christian teachings that did not originate from the Bible. So these first laws came from Roman law, which became the basis for the Churchs laws, granted women a low status in society.[2] So it is the opinion of some people that many of the Catholic Churchs rules are notRead MoreEssay on Authority in Lisa Cahill’s â€Å"Homosexuality1169 Words   |  5 PagesAuthority in Lisa Cahill’s â€Å"Homosexuality The most difficult part of any modern theological debate is choosing the authority. With the variety of Christian denominations, individual thinkers, and outside influences, and it is often difficult to reach a general agreement. In her essay, â€Å"Homosexuality: A Case Study in Moral Argument,† Catholic theologian Lisa Cahill examines four major authorities and different ways to determine how they work together to produce a cohesive Christian ethic.Read MoreSexual Ethics Essay1020 Words   |  5 Pagesdilemmas in sexual ethics such as homosexuality, marriage and divorce and pornography. For instance homosexuality is a major problem within sexual ethics because homosexual sex cannot lead to reproduction. However sexual ethic it differs between denominations compared to government law. Therefore these issues are a concern to religious belief; different faiths have different view on homosexuality or marriage and divorce. Many religious beliefs do not encourage homosexuality in fact it is severely discouragedRead More Deontology and Homosexuality Essay887 Words   |  4 Pageshomosexual lifestyle. Several researchers have addressed the issue of sexual preferences and consequential discriminative beliefs. According to research by Herek (1987), religion is one of the most important social agents in defining viewpoints against homosexuality, and their intolerance reflects on both the academic community and the entire society. As a moral realist, I cannot form prejudices because the main rule of moral realism states that the objective truth is not related to subjective beliefs. TheRead MoreThe Changes Brought On The Catholic Church1575 Words   |  7 PagesAbout to the Catholic Church by Pope Francis Roman Catholicism has long been seen as one of the most unwelcoming religions to date. With its strict guidelines and little to no forgiveness, the church is sometimes feared by other religious groups around the globe. Though lately, there seems to be promise being brought to the Catholic religion. The election of the 266th pope, Pope Francis, has ushered in extensive change for both Catholicism and the way it is perceived by non-Catholics. These reformsRead MoreI Honors, Mccormack / Ecker1080 Words   |  5 PagesPhilosophy I Honors, McCormack/Ecker Period 3 Papal Paper On April 19th, 2005, when the wisps of white smoke puffed from the chimney of Sistine Chapel, the Roman Catholic Church had their first German Pope since the 11th century. Joseph Aloisius Ratzinger, known as Benedict the XVI, is the two hundred and sixty-sixth Pope of the Roman Catholic Church. Joseph Aloisius Ratzinger was elevated to the papacy on April 19th the year 2005, due to the death of the beloved Pope John Paul the II. He is also theRead MoreThe Roman Catholic Church And Caribbean Cultures Essay1615 Words   |  7 Pagesaddress are the Roman Catholic Church and Caribbean cultures. Namely, the first one that I will be spiel is my Roman Catholic Church culture. The Roman Catholic Church culture has been an important stake in my life. As well as, it is being the largest Christian church in the world, with more than a billion members worldwide. As far as I can remember I have always been involved in the Roman Catholic Church from being baptized at two months old to starting pre-k at my local Catholic school. The mechanismsRead MoreThe Rights Of The Lgbtq Community1217 Words   |  5 Pagesdenied certain rights because of their sexual preference. Because there is not a natural born man and woman standing at the aisle, many states deny them the right to marriage. Many protest the rights the LGBTQ community should be able to have. The Catholic Church has condemned the LGBTQ community since the beginning of time. While some states have changed their views and laws on LGBTQ rights and privileges, there is still much improvement that needs to be done. Who gives someone the right to tell othersRead MoreA New Era For Catholicism?1324 Words   |  6 PagesA New Era for Catholicism? There has been a new renewal in the Catholic Church since Argentina’s Bishop, Father Francis, became the new Pope. This renewal appears evident when listening to the Pope’s speech on homosexuality. Many of the world’s approximately one billion Catholics were shocked that he is taking a liberal stance in the Church and opening the Catholic community to these supposed sinners. However, it is important to consider why people still view Pope Francis as an open-minded PopeRead MoreThe Relationship Between Religious Institutions And Society1456 Words   |  6 Pagessense of resolution within the Catholic Church about homosexuality has also reopened the original debate on the propriety of a coexisting homosexual Christian. This has been a concern in not only the Catholic Church, but sub-religions within the entire Christian community. It is interesting to comprehend the relationship between religious organizations and society—mainly how one influences the other in doctrines, values, and beliefs, specifically in regards to homosexuality. Regarding the relationship

Humanism The Reformation free essay sample

Examines influence of major 16th Cent. humanist thinkers on religious, social political trends leaders of Protestant Reformation. The increased freedom of thought and challenges to authority that were features of Renaissance Humanism contributed strongly to the critical spirit of the Reformation. Northern variants of earlier Italian Humanism, especially the critical philological approach to Scripture and a growing belief in personal religion, were also extremely influential for Martin Luther, John Calvin and other reformers. By the sixteenth century the secular power of the Church and the abuses of the clergy had produced widespread dissatisfaction. This feeling was voiced by Martin Luther who felt that the word of God had been superseded by a merely human, and deeply flawed, authority. From a criticism of the churchs abuses, Luther moved on to question the authority of the papacy, which he eventually set aside for the authority of the word of God alone. Scripture, rather than any the earthly. We will write a custom essay sample on Humanism The Reformation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page .

Modification to the Opinion in the Independent Auditors Report free essay sample

My report ‘Modifications to the Independent Auditor’s Report’ is a very interesting topic as it involves different opinions and some of its modification parts or paragraphs. As a student who wants to be an auditor, I am interested on how an auditor’s report looks like even though our professor, Ms. Catherine Aquino, said to us that auditing firms have already their format for these reports. My report is, however, an extension of the report of Mr. Kevin Daan which is also about specific elements of auditor’s report. Modifications to the Independent Auditor’s Report involves different paragraphs included in the auditor’s report, just for instance, emphasis of matter paragraph, basis of modification paragraph and other matter paragraph. I’ve learned that when there is wrong in the financial statements or when there is insufficient audit evidence, an auditor have to make additional effort in doing tests and preparing a longer auditor’s report as more information is needed to be communicated to the users of the financial statements, management and those charged with governance. We will write a custom essay sample on Modification to the Opinion in the Independent Auditors Report or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I have also learned the things that an auditor should consider in making the auditor’s report and even after the auditor’s report but before financial statement has been issued. Also, I have able to clear my views regarding some misleading and unclear facts with the help of Mrs. Aquino discussing these things. And so, this report helps me to be more familiar with the subject and gather additional knowledge for the preparation to the incoming Board Exam. I am also looking forward to see myself doing these reports after having my license.

Best Places to Study on a College Campus

Best Places to Study on a College Campus Finding a place to study on a college campus can be a challenge. Even if youre lucky enough to use your room for periods of time without having your roommate barge in, you still might need a change of scenery from time to time. Any of these places to study on campus can do the trick! Libraries Look for nooks and crannies in the undergraduate library. See if you can rent a carrel or small study room. Head to a floor youve never been to before. Check out the stacks and find a small table pushed against a wall somewhere. There are undoubtedly little spaces you can find that will help you focus on the task(s) at hand. Head to the medical, business, or law library for a completely different scene. Nice furniture, quiet study rooms, and nicer digs are much more common here, and youll be less likely to bump into- and get distracted by- people you know. Check out the smaller libraries on campus. Many large schools have tiny libraries scattered around. Ask for a directory of libraries and find one that is small, not busy, and perfect for getting some work done. Coffee Shops If you work best with some background noise and a distraction now and then, not to mention easy access to food and drinks, the campus coffee shop may be a good bet. Outdoor Areas When the weather is nice, reading out on a lawn can be a great way to get some fresh air, clear your mind, and still get some work done. If youre worried about running into people you know, head to a part of campus you and your friends dont usually visit. Classrooms Check out empty classrooms. You dont have to be in class to take advantage of a nice classroom: if a room is unoccupied, feel free to claim it as your own and get to work. Utilize the campus computer labs. You dont have to be using a computer to take advantage of the quiet atmosphere that most labs provide. Grab your work, your laptop, and an empty seat at a table and enjoy the lack of noise and distraction. Other Areas Camp out in the dining hall during off hours. When everyone is free for lunch, the dining halls are totally chaotic. But between meals, they can be quiet and peaceful. Grab a snack and enjoy the large table space you wouldnt otherwise have access to. Head to larger venues that arent in use. Large theaters or music halls often arent in use all the time. Head to one of these areas for some quiet time in a place that can help free your mind from distraction. Reading Shakespeare in an empty theater may be just what you need to get into your assignment! Use a Tutoring or Learning Center Peek into a writing/resource/tutoring/learning center. Many campuses offer resources for students working on projects. Even if youre not meeting with any of the centers volunteers or staff members, see if you can work there for a few hours.

How to Get Your CDL in Virginia

How to Get Your CDL in Virginia If you’re looking for information on how to get your CDL in Virginia, then the information below will walk you through the process. For information on all other states, refer to this guide on getting a CDL in every state of the country. EligibilityYou must be at least at 18 to obtain an intrastate CDL and age 21 to obtain a CDL in Virginia.  If you have never held  a Virginia driver’s license or ID card in the past, you must present documents proving your eligibility.If you are at least 19 years old, you must show two proofs of identity, one proof of  legal presence, one proof of Virginia residency, and proof of your social security number.If you are under 19 years old, you will be required to show one proof of identity, one proof of legal presence, one proof of Virginia residency, and proof of your social security number.RequirementsYour first step is to fill out an application for your CDL instruction permit.  You must apply for your permit and license in pers on at a DMV Customer Service Center. The permit allows you to operate a commercial vehicle under supervision while you learn to drive.Then, you must pass one or more knowledge tests (written or verbal), plus a vision screening test.All commercial vehicle drivers (class A, B and C vehicles) must take the general knowledge exam, which  determines your familiarity with the operation of commercial vehicles, motor vehicle laws, and safe driving techniques. You must answer at least 80 percent of the general knowledge questions correctly to pass the exam.  You must take the skills exams in the type of vehicle for which you want to be licensed.Once you pass the required knowledge exam(s), you can take the CDL skills exams. These exams include:Pre-trip inspectionBasic vehicle controlOn-road drivingIn order to take the tests, you must have held a CDL instruction permit for at least 30 days or show proof that you have previously held a CDL or completed a CDL driver’s education progr am.For the road test,  you you must  supply a properly equipped, legally registered and insured vehicle with  a valid inspection sticker. It must be of the proper type and manufacturer’s GVW  rating for the class license you are applying for, and it must pass a safety check by the examiner.

The Trio Sonata in the Baroque Period Essay Example | Topics and Well Written Essays - 3000 words

The Trio Sonata in the Baroque Period - Essay Example Trio Sonata is an instrumental piece [consisting] of two, three, or four successive movements of different character, which has one or more melody parts, with only one player to a part [i.e., "einfach" as against Mattheson's "stark," for multiple performance of the parts; Cf. SBE 25]. Depending on the number of concertante, melody parts that it has, a sonata is described as [being] à   solo, à   due, à   trà ©, etc. Clearly, in no form of instrumental music is there a better opportunity than in the sonata to depict feelings without [the aid of] words. The symphony [and] the overture has a more fixed character. The form of a concerto seems designed more to give a skilled player a chance to be heard against the background of many instruments than to implement the depiction of violent emotions. Aside from these [forms] and the dances, which also have their special characters, there remains only the form of the sonata, which assumes [any or] all characters and every [kind of] express ion. By [means of] the sonata the composer can hope to produce a monologue through tones of melancholy, grief, sorrow, tenderness, or delight and joy; or maintain a sensitive dialogue solely through impassioned tones of similar or different qualities; or simply depict emotions [that are] violent, impetuous, and [sharply] contrasted, or light, gentle, fluent, and pleasing. To be sure, [even] the weakest composers have such goals in the making of sonatas, among the weakest [being] the Italians and those who imitate them. The sonatas of the present-day Italians are characterized by a bustle of sounds succeeding each other arbitrarily without any other purpose than to gratify the insensitive ear of the layman, [and] by sudden, fantastic transitions from the joyous to the mournful, from the pathetic to the flirtatious, without our getting what the composer wants [to say]. And if the performance of these [sonatas] engages the fancy of a few hotheads, the heart and imagination of every lis tener of taste or understanding will still remain completely untouched. A large number of easy and hard keyboard [i.e., clavichord] sonatas by our Hamburg [Emanuel] Bach show how character and expression can be brought to the sonata. The majority of these are so communicative ["sprechend"] that one believes [himself] to perceive not tones but a distinct speech, which sets and keeps in motion our imagination and feelings. Unquestionably, to create such sonatas requires much genius [and] knowledge, and an especially adaptable and alert sensibility. But they also

Knife crime Essay Example | Topics and Well Written Essays - 1500 words

Knife crime - Essay Example 4. Introduction to the Research Topic (300 words) Knife carrying In this section you should provide some background to the research topic and describe why you consider your research to be important. Knife carrying among American youth is a cause of concern for educators and civic administrators alike. Knife carrying, along with other weapons such as guns, are significant contributors to youth crime in the country. Recent episodes of youth crime and violence in our schools have prompted many school administrators and psychologists to seek explanations for violence committed by students. Even extensive research projects have been undertaken toward identifying risk factors and behaviors associated with knife-carrying by youth. As of now, the relationship between violent acts and knife-carrying is firmly established. Indeed, â€Å"carrying  a weapon has been associated with physical violence), and in and of itself is a high-risk behavior that concerns stakeholders who are trying to ke ep schools safe.† (Malecki & Demaray, 2003, p.172) Moreover, exposure to knife-crime and gun violence profoundly affects the psychology of victims, even if it affects them only indirectly. For example, exposure to violence can desensitize young people to the use of violence as a means to conflict resolution. In the social sphere, carrying knifes and witnessing/participating in crimes can limit an individual’s ability to develop meaningful interpersonal relationships. There is also the danger of physical harm. Equally important is the fact that children who are exposed to violent crimes do poorly in school and hold little hope for a productive and fulfilling future for themselves. Further, such people can instigate the cycle of exposure to violence all over again when it comes to their own children. Hence, the subject of knife-carrying is of great sensitivity and relevance to politicians, parents and educators. Upon its successful resolution lie the prospects for a harmo nious society. (Garbarino, et.al, 2002, p.73) The purpose of this research exercise is to learn more about the issue by studying published literature as well as gathering information through direct research. Upon analyzing the information assembled thus, constructive suggestions can be given to Metropolitan Police Departments, to the youth and to the advertisers, so that our society functions in a more peaceful manner. Special attention is also given to claims of 1.self-defense as the primary motivation behind knife-carrying, 2. the usefulness of stop-n-search operations and 3. the effectiveness of advertisements in curbing this behavior. There is a substantial body of scholarly literature published on the issue of weapon-carrying, although studies focusing exclusively on knife-carrying are few in number. This makes a case for this research project, which is intended to fill that void. 5. Literature Review (800 words) In this section you should discuss what academic research and deb ates have gone on in this area and what conclusions and comments were made by those. Please in this section reference everything and from literature review, (date. Page, year) 1. Find literature review on knife carrying why do youth carry weapon? 2. Find literature review on stop and search 3. Find literature review on advertisement regarding knife carrying At last reference everything you have done research and reference in Harvard Surveying broader literature on the subject, we understand that adolescents in the United States are carrying

A Capstone Experience introduction 1 Assignment Example | Topics and Well Written Essays - 250 words

A Capstone Experience introduction 1 - Assignment Example First, the company has to identify projects for change. The management has to prioritize what needs immediate attention. Such case is more successful if the company consults with as many people as possible. The feedback for each person will determine the plans that would serve the firm better (Bryson, 2011). Secondly, the company has to develop an effective communication plan. The communication strategy has to be easily adapted by the whole company. A good communication strategy will make it easy for all employees to understand the proposed project. Additionally, the management will get the feedback in time. The third step is to eliminate implementation barriers. Most of these barriers are the people who do not welcome the change in the firm. Moreover, executives who insist on other employees to implement change are barriers. Such executives are not sure about the change and fear any form of risks. There should be extra time to deal with potential resistance to eliminate the challenge (Hawkins, 2012). The last step is to develop a good change plan. The company needs to formulate a simple and clear vision for its goals. Additionally, it is important to design an action plan. After all this has taken place, the firm then sets timeframes for implementation and

Impact of Agricultural Changes in Goa

Impact of Agricultural Changes in Goa INTRODUCTION Etymologically the term Agriculture is derived as follows – ‘Agri’ means field or soil and ‘culture’ means the care of or tilling. It includes all such human efforts as are conducive to the quick and better growth of vegetables and animal products for the benefit of man. In the last fifty years of liberation, the state has undergone and witnessed in the agriculture sector. At the time of liberation, nearly two third of the population was involved in agriculture as their primary occupation. Paddy was the predominant crop of the state followed by cashew and coconut. The situation now changing and today we have cashew nut which is cultivated in nearly 55,000 Ha with paddy 31,000 Ha. The cultivation of horticulture crops nowadays are gaining importance due to the good returns, lower risk and tolerance of these crop for part time farming are greatly influence. The state of Goa is providing assistance to agriculture at all levels to provide substantial returns to rural people.The Agriculture Department gives assistance for farmer from land preparation of the extent of marketing of the produce. The Department of Agriculture with is head quarter at Tonca, Panaji implements developmental programme through zonal agriculture offices located in each talukas level and training center at district level. Laboratories are set up at district level to test the soil where soil health cards are issued for major and micro Goa being a progressive state, the farmers face tremendous shortage of labor who could work on the fields . The dependence of machine for activities in agriculture is emerging trend. Goan farmers having small land holding and nearly 80% of farmers own less than 1 ha of land. The government preferred smaller machine to farmers and provides financial assistance for such machines. In the state of Goa agriculture is one of the most important economic activity. . Lies between the Arabian Sea and the Western Ghats, to feed its own people Goa faces problems . The coastal areas are exposed to salinity and not suitable for agriculture , while the inland areas are not productive enough. So for its day-to-day needs of agricultural produce like vegetables, Goa is dependent on Karnataka and Maharashtra for its day to day needs of agricultural produce like vegetables. However, approximately one-third of the total land in Goa falls under forest areas and yields substantial profits. The government, however, has done much to improve and develop agriculture in Goa to make it more productive, thus enabling the farmers to get a better return for their labor. Rice and fish being the staple diet of the people, paddy becomes the prominent crop in the scenario of agriculture in Goa. The important crops, besides paddy, are maize, ragi, bajra, jowar and pulses. Cash crops like mango aerecanut jackfruit, banana pineapple, cashew nut coconut, are also grown in abundance. Cashew is one of the most important crop in Goa. One kind of intoxicating drink called Feni is produced from cashew. Sugarcane cultivation has been recent phenomena and a sugar factory has also been set up in Goa. There are different variety of mangoes are grown in Goa. Some of the famous Mango varieties are mancurade, mussarade, fernandine, xavier, alfonsa, colaco. Kapo (hard) and Rasal (soft) are two varieties of jackfruit are grown here. The vegetables that are commonly part of the agriculture in Goa are ladys fingers, radish, brinjol, pumpkins, cucumber, drumsticks, breadfruit and different varieties of gourds. Sweet potatoes, chillies, onions are also available in Goa. Paddy being the principal crop of Goa, it is grown in two seasons, namely Kharif or sorod and the rabi or vaingan. The crops which are grown in monsoon are called the kharif crops and the winter crops are called rabi crops. The main sources of irrigation for winter crops are the nallahs, rivers and streams, tanks, wells and canals. Crops which are grown in the Kharif season consist of paddy, ragi (locally called nachani) and some pulses. Crops grown in the rabi season are comprised of paddy, pulses like horse-gram (kulith), black gram (udid), a variety of beans and some vegetables. However even though one fourth of the population is sustained by agriculture in Goa, it contributes to only 15 to 16 percent to the income of the state. Due to rapid urbanization the availability of agricultural land is reducing. In Goa, shifting cultivation is locally known as Kumeri and it is this form of agriculture that is largely responsible for producing Goas output of nachne, other millets and pulses. However, agriculturally trained farmers, scientists or foresters condemn kumeri cultivation as ecologically damaging and sustained effort have been made by the forest and Agriculture department to discontinue such cultivation. There are basically 5 stages in Kumeri cultivation. Felling an area of forests, fixing the dead vegetation, planting or sowing seeds without the plough, weeding; and eventually harvesting. Though virgin forests give higher yields, kumeri cultivation prefers a secondary forest for cultivation. This is because clearing primary forest is quite an dangerous task, requiring more manpower and demanding a larger drying period for the felled vegetation. In Goa, Kumeri cultivation became a problem for 2 reasons. First, during Portuguese regime, large chunk of hilly areas have been declared a s forests and later by the Goa government thus reducing drastically the Kumeri cycles of the tribals. Secondly forest Department cleared felled forest with in the non-protected areas and converted these to monoculture species of eucalyptus and teak, thereby affecting forest availability to Kumeri cultivation. The elimination of Kumeri cultivation has led to a drastic decline in the availability of millets like nachne which have remained the traditional diet of the economically unprivileged population in Goa. Goa being a small state in area, agricultural land is sometimes used for nonagricultural purposes. Large areas are used to build bus-stands, highways, buildings etc. Being situated in the coastal belt, the real estate industry in Goa has grown much higher during the last few years and the land prices are soaring high, thereby luring the farmers to keep their land fallow and then sell it off for a huge market price. It is also found that the increase in residential area has led t o increased dumping activities which may include mud and rubble. These activities lead to rain water clogging instead of it rushing into the sea. This factor too keeps the farmers from cultivating their lands and they prefer to keep it fallow as improving the drainage can be a very costly affair. Farming in Goa is mainly dependent on the arrival of monsoons. The quality and quantity of cropd by timely required rains . At times the farmers are helpless with the late arrival of monsoons which in turn leads to delayed sowing and thus low yield. At times there is a dry spell which also affects the growth of crops. All this calls for better irrigation facilities. The fact that tourism industry in Goa has flourished, has had its implications on agriculture too. The tourism industry gives more lucrative offers to the present day youth, thus providing them with regular employment. And this aspect leads to the next problem faced by farmers i.e. availability of labour and high labour cost. Wi th the younger generation not wanting to soil their hands in the land and looking out for white collar jobs and green pastures overseas, shortage of labour has led farmers to hire labour from other states. This in turn has increased the cost of farming. The neighbouring states of Goa like Maharashtra and Karnataka have abundant of 4 agricultural activity and thus the agricultural products are low priced. Thus importing these products works out much cheaper than cultivating them. LITERATURE REVIEW According Olekar Ramesh (2008) agriculture has been one of the important part of our economy. There are more than 60% of our people depend upon agriculture for their livelihood. It is a way of life, a tradition; agriculture will continue to be central to all the strategies for socio-economic development of the country. Rapid growth of agriculture will not only ensure continued food security but also aid in growth in industry and the GDP. To maintain growth in agriculture credit plays an important role. The amount of agriculture credit given by the bank to the farmers has increased from over the year. This has been an impressive development in banking credit sector, considering the fact that there are several problems like accessing credit for agriculturist and problem providing loan by the bank. Chand Ramesh et. al (2010) talks about agriculturalproduction and farm income in India involve several risks. One and only mechanism available to safeguard against production risks is crop insurance. For eg.the scheme called as NationalAgriculturalInsuranceScheme(NAIS) operating in the country and has suggested several modifications to make crop insurance more effective. But the coverage of this scheme in terms of crop area, number of farmers and value ofagriculturaloutput is very small.To make agriculture risk management more effective the present level of coverage have to be improved. Such an improvement has financial implication and will have an impact on current insurance practices.Therefore it requires renewed effort on the part of the government in terms of designing appropriate mechanism and providing support in terms of finance.,to agricultural insurance. Kumar and Sameer(2009) focuses on the implementation Kishan Credit Card (KCC)Schemein India.The Government of India consulted with the Reserve Bank of India, and National Bank forAgriculturaland Rural Development to establish KCC. Providing credit support to the farmers through banking system timely and adequately manner is the objective of thescheme. Advantages of thescheme include a full year credit requirement, simplified documentation, and availability of credit for 3 years. Sharma and E. Kumar (2008) reports regarding agriculture related concerns of different Bt cotton farmers those who are not eligible for any benefit under Indias Finance Minister P. Chidambarams Rs. 60,000-crore farm loan waiverscheme. The farmer name Gurram Adi Reddy, hold a view that the real issues behind there non elegibility for any benefit under waver scheme is lack of adequate water power, the timely availability of inputs and fair, remunerative and consistent prices for the produce. Rajkumar P K et. al (2009) talks about of onion and maize growers who have been under Market Intervention Scheme(MIS) in the state of Karnataka by selecting two districts of the state. Dharwad and Gadag. Due to several problems such as procedural complexities the scheme has been delayed payments and the requirement of meeting Fair Average Quality (FAQ) stipulations for the crops. It has also been found that if the procourement centres as farther it is more likely that farmer to go in the open market sale. The study suggest that simplification of procedure making timely payment and increasing the number of procurement centres to cover larger number of farmer under Market Intervenion Scheme This study talk about an important innovation in providing healthcare for the rural poor: the Yeshasvini Health InsuranceSchemefor rural farmers and peasants in Karnataka. This is one of the worlds largest health insuranceschemefor the rural poor, theschemestarted in 2003. So it is designed in a suc h a manner that overcome several obstacles to providing health security for rural populations. In the the second year, the scheme covered about 2.2 million widely dispersed peasant farmers for surgical and out patient care for a low annual premium of approximately US$ 2. According Jana and Sebak Kumar(2011) in India more than 50% are dependent on agriculture for their livelihood. Still Indian economy are agrarian economy.60% of the rainfed areas without any source of irrigation.And majority of these areas are covered by marginal farmers and rural poor. Due to lack of irrigation facilities small and marginal farmers are are at risk. There is need for sustainable and innovative forms of irrigation. For eg innovative experiment is happa experiment which is viewed as Integrated Natural Resource Management( INRM) emphasizing both water and soil management. According K. N. Rao(2002) inIndia nearly 2/3rd of the population depends onagriculturefor their livelihood andagricultureis highly depend upon nature, crop insurance has to play the role of a vital institution. Crop insurance alone cannot increase productivity or by providing finance both should increase same time .During the VIIth Five-year plan period, the Comprehensive Crop Insurance Scheme was introduce. Though the scheme has shortcomings, farmers received nearly 6 times the premium as claims, but only 5% of the total farming community were covered under this scheme. The National Agricultural InsuranceScheme(NAIS), which replaced CCIS w.e.f. 1999 is an improved version. Just like in other parts of the world the crop insurance programs in India is supported and financed by governments. According Jennifer(2009) In1985 crop insurance scheme is started offering by the government of India with the Comprehensive Crop InsuranceScheme.In the recent years NationalAgricultureInsuranceScheme replaced by comprehensive Crop Insurance Scheme. Though it is considered NAIS as an improvement over CCIS it is also flawed scheme just as the CCIS.It is found that Government crop insurance scheme have failed worldwide but India seems to have this reality. S.K. Mishra(2007) claims that rice, wheat, maize, millets and pulses are the major food crops of India where as major cash crops include Oilseeds, sugarcane, cotton, jute mesta, and potatoes. Minor cash crops include Tobacco, chillies, ginger, onion, turmeric, tapioca, sweat potatoes, etc. Plantationcrops includetea, coffee and rubber. 3/4th of the gross area under cultivation is cereals and pulses. This clearly shows that there is increaseinthe percentage area under thecashcropsis discernible. Less than 1% area is under Plantation crops. Among the foodcrops, wheat has highest growth rate followed by maize, rice and pulses. Millets having negative growth rate area. J K Sachdeva(2005) talks about cash crop like tea, coffee, spices, oilseeds, cotton and cashew . They are traditional export items, and India exports 50% cash crops of its total agricultural produce. These items are ready for consumption after some value addition. In industries these items are used as raw material in food. The commodities can be ranked highinhierarchy of demands after food items like wheat and rice. The consumer economic status plays a significant roleintheir demand. The paper analyses the exports of tea, coffee, spices, cotton, oilseeds and cashew byIndia, the growth in the exports after the coming of economic reforms, calculates the changes in export and discusses the relationship between exports, imports and production. According to Richa Kumar(2014) that farmers have limited information and many middlemen create problem in getting higher price for their produce . She gives the example of soybean farmersinMalwa, centralIndia, which is acashcropthat connects farmers to global consumers, this article argues that the very expectation of disintermediationinthe soybean supply chain is misleading.Indias positioninthese global networks puts farmers and intermediariesinMalwainthe position of price receivers: they are unable to influence the global price of soybean or manipulate its local priceinany way.Inthis context, providing price information has negligible impact on the final price obtained by farmers. To bring about potential changes there is a need to find out the waysinwhich power is exercised by various actorsinthe marketplace According Gulati, et . al (2002)Riceis the major food crop of almost 70% of the worlds poor who are stayinginAsia, where more than 90% of worldriceproduction and consumption takes place.Ricetrade liberalization therefore has tremendous implications for poverty. The worldricemarket of the world has been imbalanced partly due to intervention. Poor countries such as Thailand, Vietnam, andIndia not protecting à ¢Ãƒâ€šÃ¢â€š ¬Ãƒâ€šÃ‚ rice sectors, the rich countries of East Asia (Japan and Korea), Europe, and the United States heavily support theirriceproducers. This leads to great diversityindomesticriceprice levels, with very high pricesinthe latter countries and very low pricesinthe former. Trade liberalization would thus resultsinflows from these poorer Asian countries to East Asia and Europe. This will be positive effect on poverty, where price of producer will increase. It will also bring about second-round effects (wages, employment, and investment)inexporting countries. Parshuram Samal Rabinarayan Patra(2012) focuses on production lossesinricedue to natural calamities like drought, flood and cycloneinOdisha during period of(1965-66 to 2008-09) by using secondary data. It also tells the coping strategies adopted byfarmerson the basis of primary data collected from 100 affected samplefarmers. The result show heavy losses in riceproduction in calamity years. To earn additional income and smoothen consumption spending in the calamity years coping strategies used by farmers were Migration and shifting to wage workinthe construction sector. Given the impossibility of preventing the occurrence of natural calamities, it is possible to argue that a greater allocation of funds forriceresearch for developingricevarieties is useful to tackle various calamity situations and generation Sathishka k and P. A.Rego(2013) studied about Agriculture in Dakshina Kannada. This paper studies the major trends of agriculture sector in Dakshina Kannada District and also examines the crop diversification in Dakshina Kannada District. Dakshina Kannada is primary an agriculture district of karnataka state. More or less 60% of population of district depends on agriculture for their livelihood. Dakshina Kannada has replaced food grains with non food grains crops like rubber, areca nuts, cashew nuts. The writer concludes by saying that urban migration of agricultural labor and urbanization led to the diversification. According D. N. Patil (2010) It is now understood that the changes in the institutional credit is important factor to bring about development in the farm sector. This is particularly true in areas which could not participate in the process of development. There is an urgent need to increase the institutional credit in the agriculral credit. Therefore to reduce the regional imbalance, new bank branches should be open in rural areas. Narwade S. S. et.al (2009) studied about agricultural performance in the state of Orrisa during the pre and post reform period . in the pre reform period there was decline in both area and yield growth rates. The analysis reveals that in Orissa an yield per hectare of food grain crops have received severe setback during post reform period over the pre reform period. Output of the food grain crops and instability has also significantly increased during post reform. S. A. Sujatha (2010) studied the problems faced by farmers in the existing farming system. That all the categories of farmers facing scarcity of family labor due to involvements in non farm activities and fragmentation of land. Large number of farmers are dependent on rainfall, they are also faced with problems like lack of transportation and marketing facilities.

ISO 9000 :: Business Companies Essays

ISO 9000 Introduction In order to stay competitive, businesses have to be the best at what they do. Company's must be efficient and presise in all aspects of the job. (Metcalfe 1). ISO 9000 is made up of management's responsibility, the producers involved in the Quality Management System, the contract review, the design control, document and data control, purchasing, process control, inspection and testing, control of non-conforming product, corrective action, handling, storage, packaging and delivery, internal quality audits, training, servicing and statistical techniques (Prasanna 1). Quality control and quality assurance is very important there are certain requirements that take time and money to be met but in the end there are benefits. Types of specifications are very significant and the documentation of those is even more. Manufacturers and purchasers have major responsibility in the process of being successful. The quality of a product is so important, especially to the customer. A company's quali ty management system must become the documented proof of a firm's commitment to quality management. A plan put together with quality procedures and work instructions is provided to help companies design their own quality management system. After completing the quality procedures, companies are audited and then determined if they should be certified for ISO 9000 or not (Parsanna 2). ISO: International Organization of Standards Founded in 1947 in Geneva Switzerland, ISO developed international standards and helped exchange goods and services worldwide. It is made up of over 90 countries including the US, which is called the American National Standards Institute. The name ISO came from the Greek word, "isos," meaning equal (Henkoff 2). ISO was created by business men (Henkoff 2). These business men knew what businesses needed to become more competitive and how they could get higher customer satisfaction, so ISO was developed. ISO is not government regulated, but is ran by organizations like the US Registrar Accreditation Board. Such organizations authorize registrars which issue ISO certificates (Barrier 2). In Europe some organizations are government regulated. The American National Standards Institute runs the ISO in the US and authorizes the US Registrar Accreditation Board (Barrier 2). ISO's job is to set standards for companies all over the world so that their products come out efficiently and to the best quality. This helps the customers who receive the exports know exactly what they are getting and are satisfied with the product. Setting these standards is done by ISO members at assembly meetings.

Communication of Values and Ethics in Strategic Organizational Communication Essay

Starbucks organizational structure has been rearranged to better accommodate customer satisfaction. Schultz, CEO of Starbucks announced the expansion of their matrix organization structure. They will operate under four U. S. divisions: Western/Pacific, Southeast/Plains, Northeast/Atlantic and Northwest/Mountain (Schultz, 2008). There are some major advantages for this kind of organizational structure which include maximized communication channels. Once the appropriate adjustments are made, Schultz believes that Starbucks will be able to develop products specifically to market appeal. The continual support in the Starbucks organizational structure support functions operating being their own department and supporting shared visions and goals for each of the U. S. divisions and the international circuit (Schultz, 2008). In 1995, Starbucks opened its first coffee house internationally in Tokyo, Japan (Starbucks, 2008). Successful partnership allowed the company its footing inside foreign country. The large population and high disposable income from the consumers is what initially drawn the company and its executives to Japanese market. In adapting Japanese culture, extensive researches motivated Starbucks in changing their business model by catering to 40 year old businessmen and provide a smoking environment to enjoy their coffee. The Japanese locations included U. S. menus which the founder of the international segment for Starbucks ignored the advice stated previously. The complication of working in the East and West was understood by a Starbucks business partner, Sazaby. Japans’ attraction towards the kinds of products contributed to the understanding of the global market and leading Starbucks a success (Japan External Trade Organization, 2006). Unilever has another common organizational structure; the hybrid form. It operates with three divisional regions, two product segments, and five functional segments. It developed and implemented this organizational structure for their company to improve communication and to take advantage of resources that are available to them. This structure is typically organized in a top-down manner. It flows down to management once the executive level is satisfied with the structure. It is not always visible, however judging by actions and specified reporting protocol this structure is intact and in use. In equity based modes of entry involves managements decision to make foreign investments. This would require a partnership, collaboration, or alliance be made with another company or a distributor for a better grasp on the concept of the economy, culture, and climate in the new area. Exporting, subcontracting, and franchising could be with minimal cost to the company. Starbucks continues to stand behind their mission statement in all odds of the economy and publicly through public awareness. I read a story about Starbucks charging and not responding to sending the troops in Iraq coffee without charging them. Not every company can help everyone in need and there are times when they do have to say no for other obligations. Most companies already commit to donations to specific groups/organizations and have implemented that cost into their yearly/monthly/quarterly budget. However, there are some exceptions when it does exceed their denomination term. Starbucks Customer Relations organization handles these types of comments as best as they can satisfying all parties involved. The company retracted its answer in a formal public letter, (viewable for public) stating that â€Å"Starbucks has provided over 220,000 3-packs of Starbucks VIA to the USO for their care package program. † (Starbucks Newsroom) Starbucks are partnered with the American Red Cross and the United Service Organizations (USO) to provide coffee in efforts to relieve times of conflict, donating more than 141,000 lbs of coffee. Public relations are exceptional with the Starbucks Coffee Company. They have several outlets in communicating to them any questions or concerns and a hotline phone number to be contacted. The company responds within 24 hours most times and they answer all comments no matter how small or large and resolves conflicts as quickly as possible. Starbucks Mission: Our mission: to inspire and nurture the human spirit – one person, one cup and one neighborhood at a time.

THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET Essay Example

THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS] THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET Essay THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET Essay THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET By ssoekarno THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET: EVIDENCE FROM MALAYSIA PUBLIC LISTED COMPANIES EVI OKTAVIANI SORAYA A project report submitted in partial fulfillment of the requirements for the award of the degree of Master of Business Administration International Business School UniversitiTeknologi Malaysia JANUARY 2014 I declare that this thesis entitled The Effect of Convergence with International Financial Reporting Standard [IFRS]-Based Accounting Standards On Stock Market: Evidence From Malaysia Public Listed Companies is the result of my own research except as cited in the references. The thesis has not been accepted for any degree and is not concurrently submitted in candidature of any other degree. Signature: Name Date :JANUARY 2014 Dedicated to ACKNOWLEDGEMENT BSTRAK laDle 0T content CHAPTER 1 INTRODUCTION 1 Background 0T study 1. 1 Background of International Financial Reporting Standard [IFRS] Financial statements are important for investor in assisting them in making decision on where to invest globally. This is why high-quality accounting standards enables investors to receive appropriate information which in turn will give investor confidence in making decision . There is a drive to globalize accounting standards and practices that will be accepted by the regulators, certification bodies, the accounting profession and the business and academic communities around the world in order to minimize the potential dangers of bias, misinterpretation, inexactness, and ambiguity. Over the years the business community has recognized accounting as the language of business and financial information as a form of language. Since accounting has been accepted as a language, it is advisable that companies around the world to speak in the same language. Recent political and economic events have focused on the pressing need for more uniformity in international accounting standards . There is a requirement for a universal set of accounting standards which can unite the language of accounting around the world and solve the problem of differences in accounting practice. It is no surprise that the globalisation of capital markets has been accompanied by calls for globalisation of financial reporting. Indeed, the globalisation of the worlds capital markets has created the need for comparable and reliable financial information to support the varied transactions and operations of the markets Hora et al.. The accounting profession has faced the pressure of globalisation and continues to look for ways to produce financial situation using a unique accounting procedures that can be understood by all business society in the last few decades . Not only that, to ensure usability, financial information also supposed to be understandable and comparable to make credit decisions and investment more easily retrieved. Though the process of internationalisation might be difficult, Anderson said that a set of international accounting standards will allow new horizons of financial statement evolution by the fact that the comparative analysis of the rate of return and profit/loss set written in balance sheet has made the competition between companies become more pertinent. In order to solve this problem, a novel global accounting standard International Financial Reporting Standard (IFRS) has been introduced. Currently IFRS has been increasingly adopted by accounting policy makers all over the world. It is estimated ver one hundred countries are using International Financial Reporting Standards. For example, Australia and all members states of the European Union which have adopted IFRS since 2005, whereas Canada, India and Korea has moved into IFRS convergence in 2011 . I ne aaoptlon 0T Internatlonal Accounting stanaaras/lnternatlonal Hnanclal Reporting Standards (IAS/IFRS) by a significant number of developing countries in the past years is considered as one of the biggest events witnessed in the international accounting field. For most of these countries, the application of IAS / IFRS accounting is the transition to a new paradigm. This paradigm, mainly based on the communication of good quality and useful financial information for decision-making , consider the investor involved in the stock market as a specific user of financial statements . The objective of this financial report primarily to offer investors the necessary information for them in order to properly evaluate the economic situation of the company which in turn allowed them to put their money in profitable investment opportunities. Countries which have already adopted the IFRS accounting standard foresee various benefits, for example Australian government hopes that the setting of IFRS ccounting standards in Australia can lead to production of higher quality accounting standards which in turn will facilitate Australian business in terms of lower costs of capital and enables Australian companies to compete on an equal footing overseas, while also maintaining investor confidence. In the meantime the Chairman of the Korea Accounting Standards Board and President of the Korea Accounting Institute stated that his organisation is optimistic about the benefits of IFRS adoption in that it will not only make Korean companies more competitive through their enhanced ransparency but also will allow the South Korean accounting industry to expand worldwide. From those two statements, we can conclude that one common benefit sought by adopting IFRS is to eliminate barriers to cross-border investing . Moreover, Ball argued that IFRS promises more accurate, comprehensive and timely financial statement information compared to the national standards which it replaces for the public financial reporting in most of the countries which adopted it, including Continental Europe. Better quality financial statement information can even lead to etter assessment by investors in making capital market decisions and thus reduce the risk to these investors. Another attribute of IFRS is that it requires more extensive disclosure. For example, asset impairment FRSI 36 requires disclosure of goodwill and other intangibles, particularly in relation to the allocation of goodwill to cash generating units, the main assumptions used to measure recoverable amount and impairment testing. Increased level of disclosure in the financial statements may affect the quality of reported earnings. According to disclosure system which set at high quality standard ives investor confidence in the credibility of financial reporting. If more disclosure is required, any attempt to manage earnings can be more easily detected and addressed by the internal oversight bodies (board of directors and auditors) in a company. The use of international accounting standards in promoting various players in the capltal market can De a good cnolce Tor developing countrles tnat seek to promote decent functioning of their capital markets. To satisfactorily fulfill their role in the evaluation and financing of companies and in the development of various sectors of conomic activity, listed companies have to communicate good financial information . Since worldwide adoption of IFRS would create a common language for accounting, new capital markets would open to companies who have been reporting only in accordance with their national standards. Communication of financial information helps to limit the problems associated with information asymmetry and establishes a climate of confidence in the capital market mechanism. This in turn acts to encourage different actors to make more transactions. IFRS would allow the financial statements to be in a simple, nderstandable, and standardized format for investors and other businesses who are interested in the firm. A research which conducted by Centre for Audit Quality on July in the United States shows that sixty-two per cent of investors agree that the creation of a single, uniform, international set of accounting standards would give them a higher level of confidence . In general, convergence to IFRS provides many benefits such as enhancing comparability as a company financial report can easily compared to another, increasing global investment flow through transparency, decreasing cost of capital hrough global investment opportunity, rising financial reporting efficiency and enhancing financial reporting quality by lowering the chance to do earning management practice. However, despite the optimistic expectations put on IFRS convergence, the reality seems more unclear. Previous research which have studied the relationship between IFRS adoption and market behavior has seen a variety of results, for instant Horton and Serafeim which investigate market reaction to IFRS and valuation of IFRS reconciliation adjustment, their study resulting a negative abnormal return for firms eporting negative earnings reconciliation, mandatory IFRS adoption alters investors beliefs about stock prices, proving that the new IFRS numbers give new information to the market. Meanwhile Armstrong et al. finds that equity investors perceived the expected benefits of more comparable financial reports and the prospects of increased capital flows outweighed the expected costs of implementation and any economic distortions arising from reduced local accounting diversity. Furthermore study result shows that annual report publication does not produce unexpected nformation either before, on, or after the adoption of IFRS, however she found an interesting fact that IFRS adopters are valued higher before the adoption, but not afterwards. . 2 International Financial Reporting Standard in Malaysia Malaysia cannot let itself to be left behind in this worldwide movement towards aaoptlon 0T tne S Malaysian companles nave to De In step wit n tnese developments in financial reporting practices adopted around the world in order to make their financial statements accepted globally. Malaysian Accounting Standards Board chairman foresee to that by becoming fully IFRS compliant, Malaysias capital nd financial market will be further enhanced. In a statement, Azmi explained another benefit of adopting IFRS in Malaysia which are not only it is accepted globally as it already used in more than 100 countries, but using a common language also will turn reporting costs decrement since there is no need to reconcile accounts, can increase credibility of local market to foreign investors, have comparability across boundaries and cross border listing. Full convergence to international accounting standards will put Malaysia in good stead for increased globalization of capital markets, providing comparable financial tatements to promote investor confidence. The milestone of IFRS convergence in Malaysia began in the period between 1978 and 1997 where Malaysia started to adopt International Accounting Standards (AS). However, those standards which were set by the Malaysian Association of Certified Public Accountant (MACPA) together with the Malaysian Institute of Accountants (MIA) were not enforceable on companies at that time. Following the passage of the Financial Reporting Act 1997 by Malaysias parliament on March 1997 prior to Asian financial crisis, the Malaysian Accounting Standard Board (MASB) was established with a given mandated to developed financial reporting standards, develop Islamic accounting standard and conduct an extensive consultative process. Before 2005 all accounting standards issued by MASB had the prefix MASS. Subsequently in 2005, concurrent with global standard setting development, the MASB renamed all issued standards as Financial Reporting Standards (FRS) that was meant to be in line with standards issued by IASB except for some minor modifications. In 2006, Malaysia introduced 2-tier financial reporting framework, started on 2007 Malaysian FRS standards (known as FRS framework) have been dentical to IFRS AS. The difference lies in the standards that Malaysia has not adopted. The FRS framework is made mandatory for non-private entities while the private entities can continue using the old MASB standards known as PERS (private entity reporting standards) framework. Further, a new numbering system to its FRS and the interpretations was introduced by the MASB in 2007. MASB together with Financial Reporting Foundation (FRF), make up the new framework for financial reporting in Malaysia. On 1 August 2008, they announced their plan to move to full IFRS convergence by 1 January 2012. To facilitate a phased changeover to IFRS convergence, Malaysia has adopted FRS 139 Financial Instruments: Recognition and Measurement with the effective date of 1 January 2010. By 2012, all approved accounting standards applicable to entities other than private entities will converge fully with all IFRS issued by the International Accounting stanaara In November 2011 , the MASB issued a new MASB approved accounting framework, namely the Malaysian Financial Reporting Standards (MFRS Framework). As defined by MASB, the companies that are required to apply MFRS framework are Entities Other Than Private Entities shall apply the MFRS framework for annual periods beginning on or after 1 January 2012, with the exception of entities (known as transitioning entities) which are given options to continue with the old FRS framework that has not adopted IAS 41 Agriculture and/or IC Interpretation 15 Agreements for the Construction of Real Estate. Next, MASB plans that the full adoption of the MFRS Framework will be mandatory to all companies for annual periods beginning on or after 1 January 2012. Because of this, approximately one thousand Malaysian public listed companies will be affected y the IFRS convergence in 2012, however the companies or the group of companies that are involved in agriculture or real estate industry still have time to defer its convergence. In addition, the International Accounting Standard Boards (IASB) future work plans on some other core standards will also affect Malaysian entities significantly after 2012. There are a few IASB exposure drafts and discussion papers that are now going through due process and soon to be adopted including leases, revenue recognition, financial instruments, fair value measurement, insurance contracts, and consolidated inancial statements. As a consequence of this convergence, when IASB issues a new or amended IFRS, Malaysia will adopt those standards in their entirety. 1. 3 Problem Statement Principles-based standard accounting may reduce the likelihood of scandals, as shown on study by Nisbettt and Sheikh . One example of a world phenomenon that has occurred related to financial statements matter is Enron scandal. Enron which was founded in 1985 is one of the worlds leading electricity, natural gas, communications and pulp and paper companies before it bankrupted in late 2001, its nnual revenues rose from about $9 billion in 1995 to over $100 billion in 2000. At the end of 2001 it was revealed that its reported financial condition was sustained substantially by institutionalized, systematic, and creatively planned accounting fraud. This scandal shows weakness of GAAP system as compared to principles- based standard such as FRS. The benefit of IFRS upon businesses that have adopted it is still debated. Previous studies have shown that the financial reporting process is influenced Jointly by the accounting standards and economic incentives of market participants . That said it follows that if companies can be shown the positive effect of adopting IFRS, they will be more willing to do so. I nls would Imply tnat companles mlgnt accept tne convergence witn IHRS positively IT, for example, they expect IFRS to impact favorably on company performance, and reduce information asymmetry and the cost of capital Hope et al.. In contrast, companies might expect the costs to surpass the benefits of IFRS adoption, or that IFRS implementation is followed by managerial opportunism to reduce the regulatory compliance costs or variation in the application of IFRS . Studies on the impact of adopting IFRS on market behaviour is still relatively new and unexplored, particularly in Malaysia. Most researches have only investigates its effect into financial statement and ratio such as Stent et al. or into accounting quality . Many have focused solely on the technical accounting impacts related to IFRS. Understanding the broader impacts that IFRS may have is also important. Knowing such effects of IAS/IFRS convergence on stock market behavior is of major importance for several different parties including primarily, the national accounting standardization body, the IASB, nternational investors, as well as for the companies themselves. Although previous studies have provided evidence on the benefits of IFRS to quality of financial statement, such as Paglietti and Wang et al. there is a possibility that IFRS might not have a positive impact on company performance at all, in which case companies would not be too enthusiastic in adopting IFRS (outside of for compliance reasons). Based on the above discussion, this study will investigate whether adoption of IFRS is acknowledged by investment community and influences the investment decision making. The research result expected will give insight to firm and Jurisd iction whether to move into a single standard on financial reporting or not. This can be useful information for other emerging markets that are still not fully adopting this new standard such as Indonesia and Thailand. 1. 4 Research Question Signalling theory explains that signalling is done by management in order to reduce information asymmetry. A signal is an action taken by the more informed that provides credible information to the less informed. The theory assumes that managers of high-quality firms will have an intention to signal their superiority to the arket as described by Copeland et al.. One such example of signalling is accounting conservatism in which firms provide financial statements information to show that they applying conservative accounting policies which resulting a higher quality of earnings because its principle is to prevents companies to exaggerate profits and helps financial statements reader by providing under representing income and assets. This accounting conservatism is traditionally defined by the adage anticipate no profit, but anticipate all losses . Understatement of profits and net assets stated in financial statements is a positive

Critical Analysis of the Modernist movement and Architecture of The Royal Festival Hall The WritePass Journal

Critical Analysis of the Modernist movement and Architecture of The Royal Festival Hall Introduction Critical Analysis of the Modernist movement and Architecture of The Royal Festival Hall IntroductionBibliography:Related Introduction The following essay will discuss the modernist movement and architecture of The Royal Festival Hall in Britain. It will demonstrate several different elements of modern design combined with the fabulous music, art and drama that unified the people of Britain, post war. It will also incorporate the underlying relationship between man and building and how together they contributed to the nation building of Britain. The Royal Festival Hall is a fine example of the technology and detailing of the period of modernism. Located in Southbank Centre the building was designed and constructed in 1951 by architects, Leslie Martin, Robert Matthew and Peter Moro to commemorate a century of the Great Exhibition and as a part of the Festival of London. The hall was built in just less than three years with the assistance of several young architects and designers who were inspired by Le Corbusier and Mies van der Roche and their fast pace sketching of modernist glass and steel pavilions.   With the knowledge and skills from some of the best known architects of that time and the influence of modernity, The Royal Festival Hall was completed, â€Å"inside within an outside† into a â€Å"shape within a shape†, the exterior and the interior were no longer separate, it was one unified formation, a true monument of modernism. The Royal Festival Hall was not only known for its modernist architecture but for its unique abstract and modern exterior. The structure of the hall consisted of five levels, the ground lower entrance level, main foyer, upper entrance level, balcony level, mid stalls level and front stalls level. All together comprising of cafe’s and bars, restaurants, shop, book store, balcony, terrace, stage, auditorium, practice room, organ, change rooms, promenade and library. The building is a classic modern structure that is simply held in by glass, a display whose immateriality is encouraged by all kind of design plans, like the way the auditorium form is lit at night-time, or by the insertion of flower boxes on both sides of the glass. Towards the inside, internal vistas transform every progress, giving a sense of graceful space and openness, an appearance of expectancy to embrace the nation. The exterior of the original Auditorium in 1951 Miles Glendinning describes The Royal Festival Hall in a piece of her as â€Å"a little unusual in that it was the focus almost exclusively of praise even during the 1980s nadir of the reputation of the Modernism. In fact, the history of its reception is essentially one of the successive attempts to appropriate its consensual prestige. That prestige stemmed, at the most general level, not from its architecture but from its role as a ‘soft’ nationalistic symbol of post-war revival, as the centre piece of the Festival, and as ‘Britain’s first post-war non-austerity and non-essential building.† â€Å"The times predicted that ‘the hall can serve the highest spiritual purposes of music in our national life.’† During the years of 2005 and 2007 The Royal Festival Hall underwent major renovations; however the overall style and structure of the hall remained the same. Jonathan Glancey an editor from The Guardian newspaper United Kingdom explains how although  £111 million was spent on the refurbishment of hall the initial concept of modernism will be not be altered, the building will just be restored to its original fashion keeping the ambience of the previous years of celebration, history and the culture alive in such an important British icon. Glancey quotes â€Å"Dont come here expecting the RFH to have been transformed into some whizzy, hippity-hoppity iconic architectural experience for the readily bored. No. The building has been brought back to life in a way wholly recognisable to those who first came to listen to concerts here when Clement Attlee was prime minister and ration books were still in belt-tightening force. Equally, the RFH looks wonderfully fresh and new. It is one of t hose buildings, from an era when most British architecture was too tweedy and austere for   comfort, visual or otherwise, that still seems generous, welcoming, blithe and, in part, opulent.† (Glancey, 2007) Natasha Goodfellow a writer for Home and Antiques made a statement in her article regarding The Royal Festival Hall â€Å"The hall they built used modernism’s favourite material, reinforced concrete, alongside more luxurious elements including beautiful woods and Derbyshire fossilised limestone. It keenly espoused the tenets of modern architecture and encapsulated a sense of both democracy and an incredible openness and generosity. There were no separate bars for different classes of visitor, no bad seats in the auditorium, and the large foyers – a revelation compared to the cramped lobbies of traditional West End theatres of the time – were pierced by white columns holding the huge 3,000 seat auditorium above them.† (www.homeandantiques.com)The above statements clearly articulate how magnificent this building is, not only by its structural form. This photo was taken from the Waterloo Bridge, post renovations in 2007 The Royal Festival Hall was built for the people of London, the bars and restaurants the hall were intended for everyone. Its contemporary design and choice of location smartly designed in a democratic space served all types of guests and offered â€Å"the broadest programme of arts and events possible†, from opera, classical music, films, dance and dramatic theatre drawing the people of Britain to attend spectacular events. During the months of May and September in 1951 over eight million people visited Southbank to attend the festival. (Mullins 2007)   An open Foyer programme was launched in 1983 allowing day time access to the hall at all times during the day rather than only being open an hour prior to a concert taking place. This encouraged the public to drop in for a bite to eat or a refreshing drink at any time during the day and enjoy the ambience, views and atmosphere, The Royal Festival Hall had to offer. The following is a statement made by Tony Blair, which appeared in the Gabion, by Hugh Pearmon, titled, The Royal Festival Hall, London: historic modernism reinvented. â€Å"If youre British, the Royal Festival Hall is a part of your life. Everybody knows of it. If you live in or visit the capital, chances are youve arranged to meet friends there, in the odd and seemingly permanently-changing assortment of cafes and restaurants and bars that has inhabited it down the years. So did your parents and grandparents. You might even have made it into the period-piece auditorium for any one of an astonishing variety of performances ranging from symphony orchestras and dance groups to the world premiere of Brian Wilsons psychedelic masterpiece Smile. And who can forget the sight of Deputy Prime Minister John Prescott not-quite-dancing to Things Can Only Get Better.† (www.hughpearman.com) Early in the piece there were several complaints regarding the acoustics from the orchestra. Publisher Victor Gollancz, an passionate concert attendee, remembers his first visit in 1951: â€Å"The place seemed horribly raw; there was no atmosphere, no smell (literally as well as metaphorically) about it†(Mullins, 2007) Regardless of these initial problems with the acoustics many thought the Royal Festival Hall was the best concert hall in the world, hosting several truly memorable nights.  Ã‚   As quoted by Bernard Levin in the Times 1976, â€Å"We have both aged, the Royal Festival Hall and I. But I remember, and I shall remember no matter how many more quarter centuries of the halls existence I survive, the first overwhelming shock of breathless delight and the originality and beauty of the interior.. (it felt that) we had been instantly been reported far into the future and that we were on another planet all together I do not exaggerate; I vividly remember talking to an attendant on a visit a week or two after my first, and being told at the end of every concert the ushers were assembled at the top of the building and that they then, linking hands, move slowly down from concourse to concourse, gently shepherding from the precincts audiences that otherwise simply could not bring themselves to leave, so affecting was the experience of being in diesen heil’gen Hallen.† (McKean, 2001) Novelist Ali Smith recalls her memories of The Royal Festival Hall, â€Å"One of my most vivid memories of the Royal Festival Hall is of being part of a crowd nearly taking its ceiling off with the cheering and clapping – at a silent film. It was the hugely celebratory second showing of Abel Gance’s brilliant Napolean, with Sir Carl Davis conducting his own fine score. Near the end the screen splits into a triptych of different images, each tinted a different colour, to make the tricolor, the orchestra played the Marseillaise, and something strange and revolutionary swept through the London audience, which stood up and yelled with excitement at the orchestra and the screen. I have seen several of the Royal Festivals Hall’s silent film events, with Davis conducting, including a screening of Charlie Chaplin’s The Circus, which as soon as it’s on a big screen accompanied by its full score, can be seen for the masterpiece it is. Just a couple of reason s why the Royal Festival Hall is a pretty special and versatile space.† (Mullins, 2007) Rachel Curtis explains her fond memories of The Royal Festival Hall, â€Å"My husband always admired the architecture of the Southbank especially the Royal Festival Hall. He remained interested in the renovations of Southbank centre despite living in Southampton. When we visited London we would always go to the Royal Festival Hall to relax, eat, enjoy the music and admire the magnificent landscape of London. When he was diagnosed with cancer at the age of 37 we were devastated, but he always maintained his enjoyment of architecture and music. When he died in 2004, I decided a fitting memorial would be to purchase a seat in his memory. He will now be able to hear as much music as he likes in the splendid surroundings of the Royal Festival Hall. I visit when I can and remember with fondness our special and happy times spent on the south bank.†(Mullins, 2007) The Royal Festival Hall known not only for its unique modern architecture but for its inviting casual atmosphere, welcoming people from all ages, religions, cultures. Here the citizens of Britain could come together and find similarities and – more importantly – differences, that they could celebrate through their art forms. Adrian Forty describes The Royal Festival Hall as a mutual exchange of seeing, It is not subjugated to some other purpose of the building owner – such as (in a shopping mall) to consume, or (in a station concourse) to travel; is it different from those places where, therefore, we see others and seen by them as less complete. At the Festival Hall, as stated by Forty, â€Å"the owner of the building is none other than the subject. Whoever you are, once you enter through the original main entrance at ground level, and stand with the space unfolding in front of you, beside you and above you the volume is yours and only yours alone. Of course exa ctly the same experience occurs for everyone who enters the building, and so the result is the sense of an equal right to the possession of the building, and in absence of any commanding authority.† (Mullins, 2007) It has been made evident that the construction of The Royal Festival hall has contributed to the rebuilding of the nation’s spirit, through not only its modern architecture, but the inviting atmosphere and availability of arts, music and dance it offers to the people of Britain. Bibliography: GLENDINNING, MILES.  Teamwork or Masterwork? The Design and Reception of the Royal Festival HALL MCKEAN, JOHN. Royal Festival Hall: London County Council, Leslie Martin and Peter Moro London: Phaidon, 2001 MULLINS, CHARLOTTE.   A Festival on the River London: Penguin Ltd, 2007. GLANCEY, JONOTHAN. Pomp and Circumstance. guardian.co.uk/artanddesign/2007/may/30/architecture. May 11 2011. guardian.co.uk/artanddesign/2007/may/30/architecture GOODFELLOW, NATASHA. Royal Festival Hall: A Building to Lift the Spirits. May 11 2011. homesandantiques.com /feature/royal-festival-hall-building-lift-spirits

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