Other People s Children By Jonathan Kozol - 862 Words

Jonathan Kozol, in the chapter entitled â€Å"Other People’s Children, discusses and justifies the kinds of limitations placed on children who must attend poorly funded, educationally inferior school. Kozol argues that children in the inner-city schools are not fit to go to college and that they should be trained in schools for the jobs they will eventually hold, even though these jobs are less prestigious, lowest-level jobs in society. Kozol’s argument is based on the fact that students from the inner-city or rather from the societies that do not have enough job opportunities are not supposed to learn much because their society cannot accommodate most of the courses that are often found in the urban settings. For example, there is a point where Kozol cites one of the businessman’s statement which says, ‘It doesn’t make sense to offer something that most of these urban kids will never use.’ The businessman continues to argue, ‘no one ex pects these ghetto kids to go to college. Most of them are lucky if they are literate. If we can teach some useful skills, get them to stay in school and graduate, and maybe into jobs, we’re giving them the most that they can hope for’ (Kozol 376). This statement clearly indicate that the society should accept the inequalities and exercise the same inequalities even in education. Despite the fact that Kozol could be right in some ways, this paper will argue that Kozol’s arguments are baseless, biased and that they should not be applied. In otherShow MoreRelatedEssay on Response to Savage Inequalities by Jonathan Kozol934 Words   |  4 PagesResponse to Savage Inequalities by Jonathan Kozol In Savage Inequalities, Jonathan Kozol describes the conditions of several of Americas public schools. Kozol visited schools in neighborhoods and found that there was a wide disparity in the conditions between the schools in the poorest inner-city communities and schools in the wealthier suburban communities. 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How Can People Have A Healthier Lifestyle - 1780 Words

More than 78.6 million of U.S. adults are obese, that is almost one-third of the whole U.S. population. The U.S. ranks 27th on the scale of most obese countries (out of 188). America is the only country where the poor are more obese than the rich or middle class. Today’s generation might be the first in which parents will outlive their own children due to obesity related problems. The lives of the 20th century differs from this generation because of lifestyles, eating habits, GMO’s and lack of exercise. These situations could be resolved, by making this generation realize the hardships one could possibly phase if not taken into action. Is it that people just have poor living choices? Is it the businesses fault? Is it the government’s? How can people have a healthier lifestyle? Every individual has a unique lifestyle and a story that unfolds as time goes by. 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Issues In Field Of Accounting Of Companies â€Myassignmenthelp.Com

Question: Discuss About The Issues In Field Of Accounting Of Companies? Answer: Introduction The present study provides a clear understanding about the contemporary issues in the field of accounting of the companies. In order to carry on with the study, two-major Australian companied from energy is taken into consideration. They are BHP Billiton and Australian Worldwide Exploration Limited. BHP Billiton is one of the major Anglo-Australian multinational energy companies that is headquartered in Melbourne, Australia. The major products and services of the corporation are iron ore, coal, petroleum, copper, natural gas, nickel, uranium and others (bhp.com 2017). On the other hand, Australian Worldwide Exploration Limited (AWE) is a major Australian dynamic company and the focus of the organization is to provide oil and gas opportunities. AWE is based in Sydney, Australia (awexplore.com 2017). Both BHP Billiton and AWE are listed in Australian Stock Exchange (ASX). Different stages of this report compare and contrast various financial aspects of these two companies. There are so me basic requirements that the businesses must fulfill, there are some basic rules, and regulations that the companies must complied with. This particular report has a significant role to play in highlighting all these areas for the companies. Compliance of Annual Report with AASB It is required for all the Australian companies to comply with all the principles and standards of Australian Accounting Standard Board (AASB). In case of BHP Billiton, it can be seen that the annual reports of the company is well complied with the rules and regulations of AASB. According to the annual report of 2016, the consolidated general purpose financial report of the company has been made in accordance with Australian Corporation Act 2001. All the financial and accounting works of the company has been done as per the norms and regulations of International Financial Regulatory System (IFRS) (bhp.com 2017). In case of AWE, as per the latest annual report of the company, all the consolidates financial statements and general purpose financial statements have been prepared as per the principles and standards of AASB. At the time of development of all these financial statements and reports, AWE uses to follow the standards of Corporation Act 2001. The consolidated balance sheet of the company has been developed with accordance to the principles and standards of IFRS. Thus, based on the above analysis, it can be seen that both BHP Billiton and AWE follows all the principles and standards of AASB, IFRS and Corporation Act 2001 at the time of preparation of financial statements (awexplore.com 2017). Prudence Prudence is a major accounting concept and it is also known as conservatism principle. According to the principles of prudence, the accountants of the business organizations needs to record the liabilities and expenses at the time of their occurrence; but they need to record the revenues only after their realization (Barker 2015). In the recent years, the concept of prudence has become vastly popular among the Australian companies. The main aim of prudence is to address the disparities that can be seen in the process of corporate reporting. Thus, prudence repair the corporate reporting disparities by taking into consideration accountability and true representation of the financial information. With the help of prudence, the accountants can increase the simplicity of various financial statements and reports as it implement better understandability of the financial statements (Bauer, O'Brien and Saeed 2014). In the present situation, disparities in the annual reports have become a majo r concern for the business organizations as it leads to accountability and fair representation of the financial information issues. From the latest annual report of both BHP Billiton and AWE, it can be seen that both the companies have addresses the issue of prudence in the effective way. As both the companies have been able to address the issues related with prudence, all the stakeholders of these two companies have been able to get true and fare financial information. The financial statements of these two companies include all the true and fair financial information (Mora and Walker 2015). Compare and Contrast the Annual Reports From the 2016 annual report of BHP Billiton, it can be seen that the company did not perform well in 2016. In the year 2016, BHP Billiton had revenue of $30912 million million as compared to $44636 million in 2015. Thus, it can be seen that there is a drop in the revenue of the company. This drop in revenue affected the profit of BHP Billiton. In the year 2016, the company had a loss after taxation from both continuing and discontinuing operation of $6207 million as compared to the profit of $2878 million in the year 2015. This indicates a massive drop in the financial performance of the company. Due to this, in 2016, BHP Billiton had a net loss of $6184 million as compared with the net profit of $2742 million in 2015. It shows the decrease in financial performance of BHP Billiton (bhp.com 2017). As per the 2016 annual report, AWE had annual revenue of $14509700 as compared with the revenue of $200297000 in 2015. Thus, a decrease in the revenues can be seen. From the annual report of AWE, it can be seen that the company has been facing financial problems for last two financial years. According to the 2016 annual report, AWE had a comprehensive loss of $371405000 as compared with the comprehensive loss of $137305000 in 2015. From this figure, it can be seen that the amount of loss has increased in 2016 as compared to 2015. It indicates the ineffective financial position of the company. This process has also affected the EPS of the company as the EPS of AWE in 2016 and 2015 were $68.94 and $43.84 respectively. Thus based on the above analysis, it can be said that BHP Billiton has a more stable and good financial position than AWE (awexplore.com 2017). Identification of Disclosure It is required for the business organizations of Australia to comply with all the accounting and financial rules and regulations. In this case, AASB and IASB have crucial roles to play. From the latest annual reports of both BHP Billiton and AWE, it can be seen that both these two companies aim to disclose all the details about directors remuneration report and employee benefits. According to the AASB guidelines and principles, all the ASX listed companies have to disclose the details employee benefits and employee compensation plan on the yearly basis. It is required for the Australian companies to improve the level of accountability and integrity in terms of corporate disclosure and financial information (Lawrence 2013). Conceptual framework helps to show the most important aspects of annual reports. Corporate disclosure takes into account the various aspects of AASB and IASB for the disclosure of financial information. According to the previous discussion, it can be seen that both BHP Billiton and AWE comply with all the principles and standards of AASB and IASB. For this reason, it is essential for these two companies to disclose all the financial information of their business operations. In the annual reports of these two companies, differ financial notes can be seen. All the financial notes include the small details related to the disclosure of the financial information. All these notes have important roles to play in the process of disclosure. Thus, based on the above discussion, it can be said that both these two companies disclose all the necessary financial information (Cai et al. 2014). Remuneration Report There are three major components of the remuneration of BHP Billitons senior executives; they are base salary, pension and benefits. Base salary is based on the specific roles of the directors. Apart from this base salary, there are Long-term Incentive and Short-term incentive plan for the directors. Incentives are provided based on performance of the directors. In order to measure the performance of the directors, the remuneration committee has adopted the strategy of Balance Scorecard. As a part of Short-term incentive, awards are provided to the directors (bhp.com 2017). In case of AWE Limited, there are three major factors of the remuneration structure of the directors; they are fixed remuneration, short-term performance benefits and long-term performance benefits. There are some specific components of fixed remuneration; they are base salary, fringe benefits and superannuation contributions. The performance bonuses are provided based on some specific KPIs (Key Performance Measures) of the directories. The performance of the directors are assessed or measured based on these KPIs. In case of the long-term performance bonus of the directors, the directors performance are measured based on the risk parameter. Thus, based on the above discussion, it can be said that both BHP Billiton and AWE have almost same directors remuneration structure (awexplore.com 2017). Inventories BHP Billiton AWE Limited Year 2016 $3411 million $14140 million Year 2015 $4292 million $7103 million Table 1: Inventories of BHP Billiton and AWE (Source: As Created by Author) From the above table, it can be seen that the inventory position of AWE is stronger than BHP Billiton as AWE has more inventories than BHP Billiton does. It is essential for the companies to manage their inventories in a proper way in order to manage shortage and excess of inventories. Accounts Receivable BHP Billiton AWE Limited Year 2016 $3155 million $16423 million Year 2015 $4321 million $58591 million Table 2: Accounts Receivable of BHP Billiton and AWE (Source: As Created by Author) From the above table, it can be seen that AWE has more accounts receivable that BHP Billiton. It indicates that AWE has more credit sales than BHP Billiton does. Thus, it implies that the liquidity position of AWE is better than that of BHP Billiton. Hence, BHP Billiton needs to take corrective measures to strengthen their liquidity position. PPE (Property, Plant and Equipment) BHP Billiton AWE Limited Year 2016 $83975 million $14080 million Year 2015 $94072 million $14540 million Table 3: PPE of BHP Billiton and AWE (Source: As Created by Author) From the above table, it can be seen that the PPE position of BHP Billiton is stronger than that of AWE Limited. It implies that return from assets is more to BHP Billiton than that of AWE Limited. Thus, it is recommended that AWE Limited needs to increase the property and assets base of the company. Total Liabilities BHP Billiton AWE Limited Year 2016 $58882 million $316086 million Year 2015 $54035 million $549705 million Table 4: Total Liabilities of BHP Billiton and AWE (Source: As Created by Author) From the above table, it can be seen that BHP Billiton has less amount of liabilities than that of AWE Limited. It is good for the companies to have fewer amounts of liabilities as it shows the efficiency of the companies. In order to be more effective, AWE needs to reduce the amount of liabilities. Share Prices BHP Billiton AWE Limited Year 2016 $18.65 $0.83 Year 2015 $27.05 $1.21 Table 5: Share Prices of BHP Billiton and AWE (Source: As Created by Author) From the above table, it can be seen that there is a huge gap between the share prices of BHP Billiton and AWE Limited. The share price of BHP Billiton is higher than that of AWE Limited. It shows the popularity of BHP Billiton to their inventors. Conclusion From the above discussion, it can be seen that both BHP Billiton and AWE Limited follow the principles and standards of AASB and IASB at the time of preparing financial statements. Apart from this, for the reporting of these financial statements, these two companies follow the principles of IFRS and Companies Act 2001. In addition, it can be seen that both BHP Billiton and AWE Limited use to address the issue of prudence in their various financial statements and reports. It helps to include accountability and integrity in financial reporting for the companies. It can be seen that both these two companies aim to disclose all the necessary financial information regarding the remuneration of the directors and employees compensations. After that, based on the comparison of the annual reports and financial statements of these two companies, it can be seen that BHP Billiton has more stable financial position that that of AWE Limited. Thus, it is recommended that AWE needs to take correctiv e measures to improve their financial position. References AWE, A. (2017).About AWE | AWE Limited. [online] Awexplore.com. Available at: https://www.awexplore.com/irm/content/about-awe1.aspx?RID=319 [Accessed 13 Aug. 2017]. Awexplore.com. (2017).Annual Report 2016. [online] Available at: https://www.awexplore.com/irm/PDF/2522_0/AWE39s2016AnnualReport [Accessed 13 Aug. 2017]. Barker, R., 2015. Conservatism, prudence and the IASB's conceptual framework.Accounting and Business Research,45(4), pp.514-538. Bauer, A.M., O'Brien, P.C. and Saeed, U., 2014. Reliability makes accounting relevant: a comment on the IASB Conceptual Framework project.Accounting in Europe,11(2), pp.211-217. BHP Billiton. (2017).BHP Billiton | Our Company. [online] Available at: https://www.bhp.com/our-approach/our-company [Accessed 13 Aug. 2017]. bhp.com. (2017).Annual Report 2016. [online] Available at: https://www.bhp.com/-/media/bhp/documents/investors/annual-reports/2016/bhpbillitonannualreport2016_interactive.pdf [Accessed 13 Aug. 2017]. Cai, Y., Dhaliwal, D.S., Kim, Y. and Pan, C., 2014. Board interlocks and the diffusion of disclosure policy.Review of Accounting Studies,19(3), pp.1086-1119. Lawrence, A., 2013. Individual investors and financial disclosure.Journal of Accounting and Economics,56(1), pp.130-147. Mora, A. and Walker, M., 2015. The implications of research on accounting conservatism for accounting standard setting.Accounting and Business Research,45(5), pp.620-650.

THE MANY SIDES OF HAMLET Essay Example For Students

THE MANY SIDES OF HAMLET Essay Hamlet is a very complicated character with many sides and many faces, making him one of the most analyzed characters in all of literature. His emotions shift about throughout the play, some emotions true to our own, and others, more far fetched and wild emotions. Hamlets complexity makes it hard to put a finger on the exact motive to many of his actions. In the story of Hamlet, the question also comes up: What is the exact motive of his inaction? Shakespeare presents to Hamlet some very traumatic and unusual circumstances. Hamlets father, King Hamlet, is supposedly killed in his garden by a snake. Not two months go by before Queen Gertrude has married the former kings brother, Claudius. We will write a custom essay on THE MANY SIDES OF HAMLET specifically for you for only $16.38 $13.9/page Order now At this point Hamlet is not in a very healthy or happy state of mind, but just to add to his confusion, the ghost of his father appears. The ghost tells Hamlet that he did not die of snake poisoning, but rather of the poisoning of Claudius. Upon hearing news of your fathers murder, the natural instinct would be to want brutal revenge. Hamlet, however, in spite of his rage and anger, knows that a fast and furious killing of Claudius would do no good. He first had to have a plan devised to prove that this ghost was real and spoke the truth. This delay in action shows Hamlets strength in a controlled mind, and his ability to think rationally in an intense situation. If Hamlet listens to the ghost, and it turns out to be a demon telling a lie, or a figment of his imagination, he will have committed a sin and gone to purgatory for no reason at all. Hamlets main plan to trap the king comes when a group of players come to town. He asks them if they would enact a play titled The Mouse Trap, which, bottom-line, is a re-enactment of the murder of Hamlets father. Hamlet watches the King very closely for any signs of guilt or nervousness through the play. When the King finally catches on to whats going on, Hamlet gets a little more than just a hint of the Kings guilt. Claudius actually stands up and throws a fit for fresh air. Now Hamlet has the King caught, so Hamlet should be revenging his fathers murder at the first chance he gets, but are there still morals about killing and other lingering circumstances that will keep Hamlet from acting on his discovery? Hamlet gets his chance to stab Claudius in the back when he walks by the alter, and Claudius is openly crying to God and praying for forgiveness of his sins. The scene is set perfect for the once-and-for-all killing of the murderer, King Claudius. Something still stands in the way though. As Hamlet gives a soliloquy while standing behind Claudius, we gather that the reason he cant kill him now is that he is in confession and would go to heaven if he died clean of sins. King Hamlet was killed in sin and sent to purgatory, so Hamlet wants the same for Claudius. The decision to wait for a better time to kill Claudius was rationally worked out in Hamlets head, but that reason may have just been hiding some other feelings and moral implications. Killing another person is not an easy thing to do. There are so many things to think about when you take someones life away from them, that they may have gotten in the way, in Hamlets mind, of making the real right decision. So did Hamlet delay in acting once again because the time wasnt right like the first time, or did he simply chicken out of killing another person? These are the kinds of questions that arise when trying to figure out Hamlets many sides. In this case, Hamlet had a good reason to not kill Claudius at that very moment, but it was really just a good excuse to not have to go through with driving the sword through Claudius just yet. We can tell from other instances in the story, such as being the last griever of his fathers death, that Hamlet can be a feeler, and the type of person that would have a hard time killing someone. This decision, although justified from all sides in Hamlets mind, would prove to be a mistake that cost him the life of several other loved ones and his own life as well. .uc8619c9fdaa739f8736da0db0050ee8a , .uc8619c9fdaa739f8736da0db0050ee8a .postImageUrl , .uc8619c9fdaa739f8736da0db0050ee8a .centered-text-area { min-height: 80px; position: relative; } .uc8619c9fdaa739f8736da0db0050ee8a , .uc8619c9fdaa739f8736da0db0050ee8a:hover , .uc8619c9fdaa739f8736da0db0050ee8a:visited , .uc8619c9fdaa739f8736da0db0050ee8a:active { border:0!important; } .uc8619c9fdaa739f8736da0db0050ee8a .clearfix:after { content: ""; display: table; clear: both; } .uc8619c9fdaa739f8736da0db0050ee8a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc8619c9fdaa739f8736da0db0050ee8a:active , .uc8619c9fdaa739f8736da0db0050ee8a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc8619c9fdaa739f8736da0db0050ee8a .centered-text-area { width: 100%; position: relative ; } .uc8619c9fdaa739f8736da0db0050ee8a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc8619c9fdaa739f8736da0db0050ee8a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc8619c9fdaa739f8736da0db0050ee8a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc8619c9fdaa739f8736da0db0050ee8a:hover .ctaButton { background-color: #34495E!important; } .uc8619c9fdaa739f8736da0db0050ee8a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc8619c9fdaa739f8736da0db0050ee8a .uc8619c9fdaa739f8736da0db0050ee8a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc8619c9fdaa739f8736da0db0050ee8a:after { content: ""; display: block; clear: both; } READ: Alcohol Abuse Essay Hamlet is finally driven to kill Claudius in a fit of rage after a sword match in which he, Laertes, and the Queen are all poisoned. These are all lives that could have been saved if Hamlet would have acted on his plan sooner. Hamlets delay in acting was justified in both cases, but the second time there were some morals and some fear that kept him from seeing that that was the right time. Hamlet has so many sides, and his so complex that he has the ability to have the right frame of mind in any type of situation, but when those different sides of him cross, then danger lies ahead.