An Evaluation of Financial Accounting & Reporting Essay

An Evaluation of Financial Accounting & Reporting - Essay Example In 2005, 80% companies in Japan and 71% of UK companies have reported about CSR, which can be described as highest reporting in this area. Between 2002 and 2005, South Africa reported about 17% increase in reporting and this is considered to be a remarkable increase. KPMG research report published in 2005 also demonstrated a significant change in the nature of reporting, and it modified from chiefly environmental reporting until 1999 to sustainability (environmental, economic and social ) reporting of late. (Nehme& Wee 2008:135). CSR is not a new concept. It has been in existence in many parts of the world including Australia since from the nineteenth century. For instance, US Steel is continuously reporting on CSR issues regularly from the twentieth century onwards. Further, as early as 1850, Levi Strauss & Co has stated in its annual reports that it committed to offering a quality product, a best community service and good working atmosphere for its employees. (Nehme& Wee 2008:143). Socially responsible companies offers olive branch or positive signals to all of its stakeholders and distinguish themselves from their rivals , thereby augmenting both of their short and long-term gains; Philanthropic and ethical considerations- companies have general obligations to the societies they operate from. Under â€Å" noblesse oblige† which connotes the obligation of nobility , the notion that a company as an entity is far more vigorous than any single individual and hence assumes larger obligations toward society. (Nehme& Wee 2008:135). A company has to look into not only its financial bottom line but also to give due importance to their environmental and social performance. (Figge and Hahn 2001). The GRI states that ‘the triple bottom line of environmental, economic and social performance is to be dealt in a sustainability report. (Schaltegger, Bennett and Burritt 2006: 584). A research study namely â€Å"International Survey of Corporate Sustainability

SURVE Essay Example | Topics and Well Written Essays - 250 words

SURVE - Essay Example evaluation stage, where it has now been established that the physical and biological changes that adolescent girls experience cause them to become more concerned about their bodies, thus they look for every means possible to appear as they find pleasing in their own eyes. The literature review has also established that to achieve a perceived perfect body appearance, adolescent girls have become target group for most advertisers in the food and nutrition industry. Finally, the literature review has been able to establish that unfortunately, food products and services advertisements do not always represent the holistic truth about what they seek to portray, and thus the advertisers have been accused of keeping key information on products that has to do with side effects and risk effects of their food. However, the challenge at this point is using literature review to establish the remedies put in place to address the limitation of hiding key information by advertisers, regarding side effects and risk effects of their food. I am hoping that the professor will in guiding me through the data collection process, especially under qualitative methods of data collection applied in the study, which is highly subjective, to avoid the negative subjectivism that may result to biased

Scientific Writing Essay Example | Topics and Well Written Essays - 500 words - 4

Scientific Writing - Essay Example The research aimed at investigating the extent in which web browsers may be constructed to achieve a virtual machine and a real-time theory on the topic as mentioned above. The authors studied the minimum period taken by a Rooter. They developed their project by proposing modern types of flexible symmetries. The research involved refinement of active networks and virtual machines to increase the efficiency of a Rooter. The approach was found disadvantageous due to incompatibility of the public-private key pair and red-black trees (Siemens, 156). The researchers adopted four significant experiments to obtain their research findings. They used their desktop machines while observing the USB key throughput. The researchers made comparisons on the Microsoft Windows Longhorn, Ultrix and Microsoft Windows 2000 operating systems. They installed 64 PDP 11s across the internet network and investigated the acceptance blunder of Byzantine. They finally made eighteen trials with a simulated WHOIS workload and compared the findings. The considered a similar methodology employed by Martin and Smith. They claimed that the real-time algorithm for the refinement of write-ahead logging by Edward Feigenbaum et al. was an impossible method to adopt. Their research is prescribed as not able to hold a reality. It did not describe any natural phenomena related to Rooters. Their method of study deployed so many assumptions that they were not sure whether Rooter would satisfy. They also tried to disconfirm the results obtained by Ken Thompson. The study argued that expert systems can be made amphibious, highly available and linear time. The implementation of this research is the approach of low-energy, Bayesian and introspective. They advocated the need for Rooter development to locate mobile communication. These researchers claim a similarity between their works with the information contained in the Bayesian publication. They

Literary analysis Essay Example | Topics and Well Written Essays - 1000 words - 1

Literary analysis - Essay Example When reading a poem such as â€Å"A Song on the End of the World† by Czeslaw Milosz, one has the option of learning the history behind the poem since the poem makes sense either way, but a great deal more meaning can be gleaned from it when history is taken into account. The poem presents a picture of what seems to be a very peaceful day. The author shows his readers the insects drifting over the flowers, the daily peaceful activities of the people as they mend nets, take leisurely walks, sell vegetables, consider napping on a green lawn, tend to their gardens and play music that greets the night time sky. Animals are present too as the birds play in some remnant rain water, a snake moves through the area and â€Å"happy porpoises jump in the sea† (4). There is nothing overly aggressive or threatening in the scene presented other than the author’s assertion that this is the day the world ended. In presenting these descriptions, the author works to use as few abstract terms as possible, giving the reader a sense that he is being very specific as to his subject. However, this is somewhat misleading as it becomes clear that none of these actions, each an indication of a quiet, small-town lifestyle, provide any specific detail as to where these actions are taking place. The closest he comes to providing actual specifics as to location is when he points to a â€Å"yellow-sailed boat† that â€Å"comes nearer the island† (11). The porpoises are ‘happy’, the bee ‘circles’ and the people are ‘disappointed’, but each of these abstract terms are given specific definition by their context within the poem. This confines the reader on the page and within the vision the author is bringing forward. The way in which Milosz wrote this poem seems to discourage people from looking beyond the text of the poem itself for meaning. Although some abstract terms are used, as has been discussed, they are used in specific ways that seem to

A4 Essay Example | Topics and Well Written Essays - 2500 words

A4 - Essay Example 5). Before 1979, policies that came under the Labour and Conservative governments were more oriented towards greater equality and increased economic growth than on any other goal. The main legislation associated with equal opportunities at this time were the Equal Pay Act (1970, coming into force in 1975), the Sex Discrimination Act (1975) which specifically included education, and with respect to ‘race’ issues, the Race Relations Act (1976). All these Acts set legislation towards a range of policies which were initiated and developed by individual teachers, schools and local authorities, many of whom were anxious to see enacted the spirit as well as the letter of the legislation. Feminists played a significant role in inducing EU to emerge new strategies ensuring equality of opportunities regardless of gender, culture or race. The main concern however was to point the EU towards recognising inadequacies in schooling for girls. The school curriculum was followed by obsolete syllabuses and content were found to exclude the experiences of girls and women whether white or black. At secondary level, where choice was available, girls tended to opt for humanities, languages and social science, and boys for Science, Mathematics and technological subjects (Pratt et al. 1984). Also, students tended to be directed into traditionally male and female subjects and careers, and in the main, girls’ careers were believed to be less important than boys’. The hidden or unwritten curriculum of schooling was also found to exert pressure on students and staff to conform in sex-specific ways. For example, there were different rules on uniform and discipline for girls and boys, and sexual harassment and verbal abuse were found to be common features of school life (Lees, 1987). These inequalities were felt by the teachers and advisory staff and by the early 1980s female teachers began to develop a range of strategies in order to counter

China especially Essay Example for Free

China especially Essay â€Å"River Town: Two years on the Yangtze† is a book written by Peter Hessler describing how his life was in China. This is a book he wrote during his years in rural China when he was an English teacher. During this period, he was working for the Peace Corps in Fuling, a remote town located along Yangtze River. This was even before westerners became common in mainland China. In fact during this time, Hessler was one among the only four westerners in the whole rural town full of hundreds of thousands of people. He provides an account on his everyday struggles with the culture and language of the Chinese people. He tells how he teaches his English students on Shakespeare using the Chinese twist and the way communist party bureaucracy sometimes becomes a hurdle to some developments. Of much interest is the manner in which the education system in china is described as one of the most standardized. According to Hessler (34), students had the responsibility of cleaning the classroom. As explained, there are a lot of responsibilities for Chinese students in their system as they had to wash the blackboards between classes. Moreover, they had to clean the windows and the floor twice a week. Students are required to obey and accomplish their obligations and if for example the cleaning of the classroom was not adequate, they would be fined (Hessler 34). Here, students are fined if they miss morning exercises, if they skipped classes, returned late to the dormitories during the night and if they failed in the examinations. This is an education system that looks very different from that of America since students here have very little extra cash to spend and it was thus possible for the classrooms to be thoroughly and diligently cleaned. The education system has a place for exercises which is mandatory for all in the morning. Some of the exercises involved pressing two fingers on one’s eyes, cheeks or nose. Typically, children go to school as from 7:00am to 4:00pm. However, the elementary schools start as early as 7:30am. Common subjects here include propaganda, writing, reading and studying mathematics. It is during recess when children are expected to attend relaxation exercises and calisthenics. The schools seem to be overcrowded as there were around forty-five in every classroom pressed together seated on old wooden desks. Children here are accustomed to rote learning and this according to Hessler meant that they had to always follow models even to the point of plagiarism (Hessler 100). Students in this system are inveterate copiers and thus it is possible to get an exactly the same paper from a group of students. In this case, copying is not wrong in the Chinese education system as in their whole school life they are taught to imitate models, accept what they have been told by their teacher without questioning, copy things and this is what they often do (Hessler 100). In this education system, books used were mostly published in China and they had political intent overstated. For example, Hessler cites the example of â€Å"A Handbook of Writing† that he was using during his writing class that had model essay titled â€Å"The Three Gorges Project Is Beneficial† which was in the â€Å"Argumentation† chapter (Hessler 99). There is an explanation on the chapter on benefits and risks associated with the project that had made some to be against it. But in the end there was a transition that summed up everything that the worries of those against the project were justified â€Å"But we should not give up eating for fear of choking. † Thus the writer of the handbook had to focus more on the benefits of the project and thus gave examples of improved transport, more electricity and better control of flood. The conclusion was that the Three Gorges Project had more advantages than disadvantages. This is what the students are supposed to be taught and to write. When they are given a composition, they end up writing the same phrase â€Å"But we should not give up eating for fear of choking. † Thus, in short this means that the system stresses to give students literature that would make them to be more patriotic to the administration. Students are supposed to appreciate the ancient poetry as this is taken to be the strongest part in Chinese literary tradition. In comparison to American schools, the environment in Chinese schools is harsh for any writer due to culture. It is actually very difficult for any Chinese to write on what is happening at the present and especially if that writer wants to use fiction. Most of the outstanding fiction writers in China are exiles and since they had that status for a long time, it is quite difficult for them to write about what happened in the recent past in accuracy. It is actually difficult for writers in China especially due to censorship and political issues. Even the cultural elements make it really hard for them as those who are educated in this society usually look down on the working class and the farmers and they seem to have very little interest in that world. Educated Chinese are more preoccupied on ideas than on stories and individuals (Miller 1). In American schools, the structure involves set questions, worksheets and group activities. Children are required to perform most activities as a group and ample time is awarded for individual work. Moreover, more flexibility is seen in the American education system. The Chinese education system however is more relentless on group mentality. In most cases writers are individuals but unfortunately this is an instinct that is commonly broken in a Chinese classroom. Teaching writing in China has no emphasis on character, narrative voice or perspective. The focus is on getting the kids copy poetic phrases day in day out. Children are taught that they must spout off any set opinions instead of generating something unexpected. They also deal with so much handwriting. This is traditional Chinese education system that focuses purely on other values and skills. Communist system establishes funded film-schools which impart vital technical skills (Miller 1). American education system strives to teach the students on how they can think independently as opposed to the Chinese system that aims to teach the students on imitation. Educators in China teach their students to learn via rote. An American student is given room to ask questions. On the contrary, a Chinese student is not supposed to ask any question but should expect to be taught without his/her contribution. Traditionally, children are taught via rote learning, memorizing all material with no space for asking questions. In addition, there are so many topics that are banned and great amount of time spent to learn numerous Chinese characters that are supposed to be memorized. A classroom in China carries between 40 and 50 students and in some cases this may go up to 60. This number encourages rote learning instead of using discussions and other student-driven activities. American students however have more time to engage in self-driven activities and important discussions that encourage thinking (Hays 1). Works cited Hays, Jeffrey. School Life in China, 2008. Retrieved from http://factsanddetails. com/china. php? itemid=1094catid=13subcatid=82 Hessler, Peter. River Town: Two Years on the Yangtze, London: HarperCollins Publishers, 2006. Miller, JFK. Why I Write: Peter Hessler, 2010. Retrieved from http://www. urbanatomy. com/index. php/arts/why-i-write/2770-why-i-write-peter-hessler

Lml Swot Analysis Essay Example for Free

Lml Swot Analysis Essay LML Ltd is an India-based Company that manufactures, sells and exports motorized two wheelers. The company operates in one segment, namely motorized two wheelers. They offer scooters, motorcycles, and mopeds, as well as spares and accessories. They are having their manufacturing facilities located at Kanpur in Uttar Pradesh. LML Ltd was incorporated in the year 1972 as Lohia Machineries Ltd to manufacture machinery for the synthetic fibres industry. In the year 1983, the company commenced production of 100 cc scooters in technical collaboration with Piaggio VE, SpA, Italy. In the year 1984, the company incorporated a new company under the name and style of Vespa Car Company Ltd to manufacture 200,000 scooters and 50,000 three-wheelers annually. STRENGTH Vespa is an Italian line of scooters manufactured by Piaggio. The Vespa has evolved from a single model motor scooter manufactured in 1946 by Piaggio Co. S.p.A. of Pontedera, Italy—to a full line of scooters and one of seven companies today owned by Piaggio—now Europes largest manufacturer of two-wheeled vehicles and the worlds fourth largest motorcycle manufacturer by unit sales. Known for their painted, pressed steel unibody which combines a complete cowling for the engine, a flat floorboard , and a prominent front fairing , The Vespa was the first globally successful scooter. ï‚žVespa first came to India in 1960 with a collaboration with Bajaj Auto. ï‚žThe technical collaboration ended in 1971 and Bajaj and Vespa parted ways. ï‚žVespa at that time was considered an iconic scooter brand globally and the brand was owned by Piaggio. ï‚žPiaggio then joined hands with the Kanpur based Lohia Machines Ltd ( LML) in 1983 and started to roll out the Vespa range of Scooters. ï‚žBy that time Bajaj was ruling the market with the iconic Chetak . WEAKNESS Opportunities and Threats LML stands for the highest standards of technical expertise, product innovation and has one of the ï ¬ nest R D capabilities, particularly relating to designing, rapid prototyping, CAD CAM, tooling and industrialization. It is harnessing these strengths and its vast experience in the two-wheeler business coupled with a aggressive business strategy for  its revival and turnaround. The Company is perhaps the ï ¬ rst in the world to obtain Euro III certiï ¬ cation for its 2-stroke vehicles and subsequent to restart, it has also received the upgraded ISO 9001-2008 certiï ¬ cation from DNV.