International Learners Essay Example | Topics and Well Written Essays - 500 words

Worldwide Learners - Essay Example To begin with, they need to oversee everything by their selves that ranges from cooking, dishwashing, material washing, acquiring, and cleaning and other family unit works. The degree of multifaceted nature in accomplishing this is expanded manifolds when this must be finished living in a culture of which the student has no sense at all or previous involvement in. There are an excessive number of things to divert the gifted students from training that seem worth while. There is a characteristic sense to wander about the nation and investigate it for the travel industry. The student may need to alter living with individuals have a place with nations that have awful terms with the learner’s own nation on political grounds. This might be excessively troublesome. It is very basic for the universal students to fall prey to bigotry. Another possible test for the universal students is the absence of adequate information on the language where the training is conveyed. These components have commonly expanded the opposition for capable worldwide students. References: Cardiel, C. (2006). Global understudies face difficulties. Brookhaven Courier. Recovered from http://media.www.brookhavencourier.com/media/stockpiling/paper807/news/2006/09/11/News/International.Students.Face.Challenges-2268128.shtml.

Stephen King - Film Elements :: essays research papers

The African Jihads Jihad, the Muslim word meaning sacred war. During the eighteenth and nineteenth hundreds of years, this word carried dread to any individual who didn't completely have confidence in the Islamic state also, dwelled in West Africa. The Jihads of this period not just changed the confidence of numerous individuals, yet additionally the scene of West African majority rules system. In spite of the fact that Islamic Jihads had happened previously, they never conquered to the extent of those of the eighteenth century. What components and pioneers caused the West African Jihads, of the eighteenth and nineteenth hundreds of years, to be so viable? The individuals of West Africa were burnt out on governments who continually over burdened its constituents, and essentially couldn't have cared less for the prosperity of normal people. The Islamic religion, which was brought to Africa by Muslim merchants, gave people another chance of guarantee, fairness, and the probability of turning into an otherworldly being. Islam grasped most of West African individuals and got known as the predominant religion of the district. During the finish of the eighteenth century adherents of the religion went to the end that it was basically not adequate to have Islam be the predominant religion of the region. They felt that Islam should have been a piece of the legislature, rather than having the detachment of chapel and state. In the eighteenth and nineteenth hundreds of years the Islamic populace of West Africa joined together with the normal conviction that under Sharia(Islamic law) the legislature would not abuse people, and the law of the Koran would turn into the tradition that must be adhered to. "The Sharia furnished an elective model of government with which to think about what's more, go up against rulers." This development, which concentrated on removing the non-Orthodox Muslim pioneers of West Africa, is because of the administration of Usman Dan Fodio and Al-Hajj-Umar. These men made ready for the development of Islam through the making of the Orthodox Sokoto and Tukolor Empires. The ascent of the Islamic Jihad and the extension of the two Empires, are at the start because of the persecution of the Fulbe individuals in the mid 1700''s. The Fulbe were pastoralist migrants who at the time had settled in the district of Futa Jalon, which is available day territory of Guinea. In this locale the Fulbe were persecuted by the decision agnostic ranchers, who thought of them as gatecrashers to the land. These agnostic dictators oppressed the Fulbe individuals to superfluous charges and upheld a few laws to shield them from exchanging. Because of these extraordinary factors, the Fulbe hoped to answer their agonies by going to the religion of Islam, which guaranteed a superior future.

Government response to terrorism Essay Example | Topics and Well Written Essays - 3250 words

Government reaction to psychological warfare - Essay Example There have been various discussions encompassing lawful meaning of fear mongering. Left-wing pundits guarantee that utilization of a nation’s military in smashing an opponent’s political advancement adds up to fear mongering. In this specific circumstance, a decision government which utilizes unpredictable viciousness to demolish an opponent’s progress takes part in fear based oppression. Aside from a decision government, fear based oppression contain brutal exercises utilized by patriots battling a severe system. Actually the late Nelson Mandela was once marked as a psychological oppressor by the white government in South Africa. This implies these contentions sabotage presence of an unmistakable limit between legitimate employments of brutality for political advancement. Fraser and Staniforth (2012) says that from a legitimate point of view, UK law characterizes fear based oppression as any demonstration of viciousness that causes or takes steps to cause aimles s loss of lives, property harm and make a genuine hazard to wellbeing and security of general society. The UK government takes any such type of savagery which looks to impact legislative establishments or people in general as demonstrations of dread. Fear based oppression isn't new in Britain. In the most recent decade, British security powers captured around 1800 individuals in association with dread related cases. The majority of these people captured are British residents included or connected with achieving help jobs in radical exercises. Socioeconomics show that a considerable bit of those captured are radical youth baited by culprits towards a way of rough fanaticism.

Free Essays on The Painted Door

The Painted Door Of the a wide range of state of mind issue, melancholy is the most well-known, and one of the most misjudged. While present day inquire about showed that mind synthetic irregular characteristics cause the condition, numerous individuals despite everything accept that incessant gloom demonstrates a frail character or character imperfection. This makes looking for help troublesome as individuals delay before conceding this shortcoming, anyway mending just beginnings with figuring out how to perceive the side effects. â€Å"The Painted Door’s,† Ann, shows numerous characteristics that lead the peruser to accept such turmoil is available. Ann is so despondent because of her disappointment with her way of life, her dissatisfaction with her better half, and the internal clash she encounters. In the primary occurrence, it’s very evident that Ann isn't happy with her way of life. At the point when John initially chooses to go visit his dad, Ann rushes to clarify how desolate she gets while alone in the house. Despite the fact that remaining at home alone is a standard event for her, it’s not something she’s fundamentally become accustomed to. Ann attempts to disclose this to John yet he doesn’t see, so she at last surrenders; â€Å"Pay no regard for me. Seven years a farmer’s wife†it’s time I was accustomed to remaining at home alone† Additionally, Ann goes to the acknowledgment that they are on a way of ceaseless everyday practice. Every day comprises of work, day in, day out, with nothing to anticipate. Tragically, this isn’t adequate for Ann; â€Å"She was youthful still, energetic for fervor and distractions† Lamentably, these wants of hers are not ones effortlessly satisfied as a farmer’s spouse. Ann is an amiable individual yet doesn’t get out as much as she’d like. The work associated with such a way of life is steady absent a lot of progress. These standards of being a farmer’s spouse are as yet alienated to Ann, and she doesn’t appear to make due with it any longer. The disappointment she holds towards her way of life adds to her unhappine... Free Essays on The Painted Door Free Essays on The Painted Door The Painted Door Of the a wide range of mind-set issue, wretchedness is the most well-known, and one of the most misjudged. While present day look into demonstrated that mind compound irregular characteristics cause the condition, numerous individuals despite everything accept that interminable wretchedness shows a frail character or character defect. This makes looking for help troublesome as individuals waver before conceding this shortcoming, anyway mending just beginnings with figuring out how to perceive the indications. â€Å"The Painted Door’s,† Ann, shows numerous characteristics that lead the peruser to accept such turmoil is available. Ann is so troubled because of her disappointment with her way of life, her dissatisfaction with her significant other, and the internal clash she encounters. In the primary example, it’s very certain that Ann isn't happy with her way of life. At the point when John initially chooses to go visit his dad, Ann rushes to clarify how desolate she gets while alone in the house. Despite the fact that remaining at home alone is a normal event for her, it’s not something she’s essentially become acclimated to. Ann attempts to disclose this to John yet he doesn’t see, so she at last surrenders; â€Å"Pay no thoughtfulness regarding me. Seven years a farmer’s wife†it’s time I was accustomed to remaining at home alone† Additionally, Ann goes to the acknowledgment that they are on a way of ceaseless daily schedule. Every day comprises of work, day in, day out, with nothing to anticipate. Shockingly, this isn’t adequate for Ann; â€Å"She was youthful still, enthusiastic for energy and distractions† Unfortunately, these wants of hers are not ones effectively satisfied as a farmer’s spouse. Ann is an agreeable individual however doesn’t get out as much as she’d like. The work associated with such a way of life is steady absent a lot of progress. These standards of being a farmer’s spouse are as yet alienated to Ann, and she doesn’t appear to make due with it any longer. The disappointment she holds towards her way of life adds to her unhappine...

Understanding Effects Of Ethnicity In Afghan Culture Essay Example for Free

Understanding Effects Of Ethnicity In Afghan Culture Essay Ethnic contrasts predominant in Afghanistan have greatly affected peoples’ individual lives particularly during relational correspondence. As an Afghan resident, having a place with the Pashtan ethnic gathering, brought up in a multicultural society, I needed to ace the specialty of compelling correspondence at an early age. Here in this paper, I will clarify how my life has been affected by ethnic contrasts in Afghanistan particularly during relational correspondence. I will clarify how I speak with my companions from my ethnic gathering, from other ethnic gatherings just as outsiders living in Afghanistan. My fatherly granddad, a Push tan was a senator in Central Afghanistan while my maternal granddad, a Tajik, was the Interior Minister and money serve and my dad was the Mayor of Herat City, in the west of Afghanistan. Afghanistan is arranged in South-western Asia. It outskirts Iran, Pakistan and a few different nations in Central Asia. The â€Å"Islamic State of Afghanistan† is Afghanistan’s official name. Kabul is the capital and the other two significant urban communities in Afghanistan are Herat and Kandahar. Multiple quarters of Afghanistan’s populace possesses provincial zones. The education level in Afghanistan is low and it is among the world’s nations with little economies(Hussain 34-35). My ethnic gathering, Pushtun, is the significant ethnic gathering in Afghanistan representing very nearly an a large portion of the populace (42%). Tajiks represent 27% Hazaras 9% Uzbel 9% Aimak 4% Turkmen 3% while the other ethnic gatherings represent 4% of the populace. Because of the assorted ethnic gatherings, Afghanistan has been embracing different language arrangements in an offer to encourage national solidarity. For example, in 1992, the socialist system fell because of steady battling which emerged because of issues, for example, language arrangement. Etymological contrasts made different groups battle one another. Subsequently, between the year 1992 and 1996, Afghanistan’s national song of devotion was changed from Pashto language to the Dari(Hussain 40-44) The 2003 Draft Constitution in Afghanistan saw the Pashto and Dari dialects become the official dialects during the Draft Constitution’s corrections of Afghanistan’s language arrangement. The constitution made arrangements ensuring all dialects as equivalent. In today’s world, most nations endeavor to safeguard its people’s culture just as the language. Afghanistan has embraced the Assimilation Language Policy, which is planned for cultivating national unit by having a solitary national language. Pashtu is the national language of Afghanistan(Hussain 35-39) In Afghanistan, bilingualism is extremely normal. The vast majority, particularly literates can compose and talk in at any rate two ethnic dialects. As a kid, I procured two ethnic dialects. When I went for my essential instruction, I could talk a couple of Dari words and expressions notwithstanding my first language, Pushtan. At the point when I joined school, I took in the Dari language which is instructed on the grounds that it is the national language. At the point when individuals become equipped in at least two dialects, they will in general utilize the two dialects in relational interchanges. This outcomes in exchanging among codes and blending phrases from two diverse ethnic dialects. Code exchanging is the utilization of words or expressions from two particular dialects or vernaculars in relational correspondence. Code blending involves the utilization of different words or expressions. At the point when members code-blend, they figure out how to relate what is adjusted by the speaker during a discourse action with the proposed importance just as figuring out how to contrast what is spoken and what they know(Wood 67). In Afghanistan, individuals may code switch intentionally or unknowingly. At the point when an individual code switches unwittingly, it is on the grounds that s/he has picked up ability in the two dialects. In this way, one will switch between the dialects and may not aim any informative impact on the audience members, in spite of the fact that the audience members may accomplish an impact contingent upon how the speaker switches or blends phrases. Cognizant exchanging or blending between various dialects involves the speaker’s cognizant exertion. The speaker chooses where to put a specific word or expression with the point of accomplishing a specific correspondence impact (Julia 30). At whatever point I am with my Pushtan companions, we now and again switch between the Pushtan language and the Dari language. Now and again, we do this unknowingly without placing into thought the correspondence impact it should our audience members. Ability in the two dialects empowers us to know where, when and how to blend the codes and switch between the two dialects viably. All things considered, we have spoken and written in these dialects since adolescence. In Afghanistan, individuals switch between dialects for various changed reasons. For example, at whatever point I am with my Pushtan companions and a band of individuals from state Dari whom we may disdain and look downward on joins our band, we will code switch and code blend purposefully. We do this in an offer to cause them to feel undesirable. Infrequently, a few of us will blend some Pashtun words with the Dari language. Infact, an incredible level of the words and expressions utilized in the discourse may establish Pashtun words. Regularly, during most relational correspondences, everybody needs to take an interest and this involves understanding what different members state in order to react viably. Since we retain certain data from them by code exchanging, this makes the Dari speakers avoid the discourse demonstration. Subsequently, some of them may pick to leave the band while the obstinate ones may stay behind. Nothing aggravates like individuals breaking into giggling and you are left considering what entertained them. One can even be made to imagine that he is the subject of joke. In this way we may code switch in order to take out those we don’t need in our band (Jacobson 54) Our gathering may likewise code switch in order to cause different gatherings of individuals to feel increased in value. For example, at whatever point we are with our companions from other ethnic gatherings, a portion of my companions who have aced a couple of expressions and words from the dialects will blend them in with the Dari language. This causes them to feel obliged in our band. They feel that we value their dialects which are esteemed to be second rate just in light of the fact that they are not the official or national dialects in Afghanistan. During relational correspondence, everybody needs to be a piece of the discourse occasion. Thusly, our companions will feel propelled to partake in light of the fact that we recognize their essence. Moreover, at whatever point I am with my Pushtan companions and we experience Dari speakers who are not capable in Pushtan, we decide to utilize the Dari language in an offer to suit them. During a discourse occasion, individuals will in general oblige different speakers. This is critical for viable correspondence. Envision a circumstance where you address somebody in, state, Dari, and he reacts in Pashtun. Will you keep talking in Dari? Obviously not you would prefer to pick to change to Pashtun in the event that you are skilled in it to keep away from correspondence hindrances. Language contrasts in Afghanistan can prompt correspondence obstructions thus individuals have figured out how to oblige others during a discourse occasion by changing to the language utilized by different members (Giles and Coupland 52). During a discourse occasion, we may change our styles now and again. A portion of the reasons which make our band change styles during relational correspondence incorporate the theme being talked about, the members in our band, and the thought processes/aims of our band, etc. So we oblige different members by changing the occasions we switch among dialects and endeavor to limit the quantity of switches relying upon the individual we are addressing. The convenience is applied in our everyday discourse occasions. Actually, a portion of my Dari companions who are not equipped in Pushtan have aced a couple Pushtan words and expressions. At whatever point we are speaking, they may blend a couple of Pashtun phrases with Dari expresses in a sentence. They do this in order to satisfy us. They need us to imagine that they perceive and value our language. Truly, some of them do this mockingly; nothing bothers a Pashtan speaker than to hear a Dari speaker or some other speaker utilize a Pushtan word or expression of which the person doesn't have the scarcest thought of its significance. More terrible still, some of them may even utilize an inappropriate word request. I once lived in Hawaii and educated a couple of Hawaii words. At the point when I visited the United States, I could hear the Americans change to the Hawaii language. A few Americans could even blend otherworldly expressions and words in with English. What disturbed me more than anything else was the way that the Americans were not equipped in the Hawaii language, yet they could set out blend Hawaii otherworldly words and expressions of which they didn't have the foggiest idea about the importance. I think about this as a sort of burglary and a smack on the face to the Hawaii language. Individuals should regard other peoples’ language particularly profound words and expressions. Moreover, Afghan’s may likewise code switch since they feel that they can't communicate well in a specific language. They feel that they do not have certain words or articulations from a given language and that another dialect may have a prepared word or articulation for the message they need to pass on. At whatever point I am talking with my Pashtun companions, who comprehend the Dari language, I won't trouble a lot to think for a word in Pashtun when I have a Dari word or expression for it. The vast majority will some of the time think that its hard to communicate in their native language. To certain individuals, communicating in an official language is a lot simpler since it is the language they utilize more often than not, in this manner, they generally have prepared words and expressions. The vast majority concur that it is anything but difficult to communicate in Dari, the national language basically on the grounds that they use it all the more regularly

Financial Statements How Does Currency Translation Work

Financial Statements How Does Currency Translation Work If your business entity operates in several countries, chances are you also use different currencies as part of your business operations. But when it comes to reporting your company’s finances through financial statement, you aren’t allowed to use more than one currency.In order to have your financial statements recorded in a single currency, you’ll need to perform currency translation. What does currency translation entail and what are the different methods used in the process? This guide will answer both of those questions and give you tips to avoid common mistakes associated with currency translation in your accounting procedure. © Shutterstock.com | file404In particular in this article, you will learn 1) what is currency translation, 2) why currency translation is needed and used, 3) the three steps of currency translation, 4) how the rates are determined, 5) avoiding the common mistakes, and 6) how to mitigate the risks of currency translation.WHAT IS CURRENCY TRANSLATION?Before we look at the definition of currency translation, it is a good idea to define some of the key terms used in the process. Below is a break down of the three key terms: currency, financial statements and exchange rates.What are currencies?Currency is a generally accepted form of money, which includes both coins as well as paper notes. It is issued by a specific government and circulated within the government’s jurisdiction.Currency is used as the medium of exchange when people deal with goods and services. It is essentially the basis for trade.Most countries of the world have their own currency. Some of the most known official cur rencies and their countries include:The US Dollar â€" United StatesThe Chinese Yuan â€" ChinaThe British Pound â€" the United KingdomWhile most countries in the world use their unique currency, there are some instances where different legislations might use the same currency. A number of European countries, such as France and Germany, use the Euro, for example.Nowadays, there are also currencies, which are not tied to any specific country or monetary union. For example, cryptocurrencies such as bitcoin are an example of these currencies.There are also other currency types, such as branded currencies and local currencies. But currency translation mainly deals with the tradable currencies.What are financial statements?A business, individual or other such entity must keep a formal record of their financial activities. This is often for taxation purposes and these records are called financial statements.The most common financial statements for business include:Income statementsBalance s heetStatements of retained earnings and cash flowCurrency translation might show in all of these statements, although it is most essential for balance sheet reporting.What are exchange rates?Exchange rates are used in order to state the price of a specific currency in another currency. It has two separate components: the domestic currency and the foreign currency.Most exchange rates use the US dollar as the base currency, but the Euro is also often used for this purpose.Exchange rates fluctuate almost daily. It is important to understand this, as currency translation might require you to use a specific exchange rate from the past. You can find out different exchange rates through services such as XE.The definition of currency translationIn short, the definition of currency translation refers to the process of quoting the amount of money in one currency in the denomination of another currency. Companies typically need this process as part of their financial record keeping. Currency t ranslation is often used in balance sheets.Companies, which operate in different countries, tend to have to use different currencies as part of their bookkeeping. For example, a company which is headquartered in the US would mainly use the US dollar in its accounting. But it might also receive part of its revenue from sales in the United Kingdom. These sales would naturally use the British pound.But for accounting, the company has to use only one currency and therefore it needs to translate the British pound into US dollar.Currency translation must be recorded on the company’s balance sheet as an equity account. In some instances, such as in the case of large banks, the translation will be recorded as equity capital. The difference between functional and operation currencyMultinational companies can use different currencies for its operations. These are often referred to as the operational currencies.But for accounting purposes, the company also has to have a functional currency, which is the primary type of money the company uses. Most companies tend to use the currency of the nation they are headquartered as the functional currency. But this is not required and some companies choose to use a different currency â€" usually one that is the most relevant for its operations.WHY IS CURRENCY TRANSLATION NEEDED AND USED?As mentioned above, currency translations help a company create financial statements that feature a single currency. In fact, the governing tax authority often requires companies to only use one denominated currency as part of their recording procedure.While currency translation is typically mandatory process, there are certain benefits to currency translation as well. In the modern world, the multinational company is becoming the norm and even small- and medium-sized businesses tend to have cross-border operations. For these companies, currency translation will be essential.Using a single currency as part of financial statements will make these s tatements easier to read and analyze. It is near impossible to draw rational conclusions from a statement, which features more than one currency.THE THREE STEPS OF CURRENCY TRANSLATIONSo how does currency translation work in reality? In its essence, the process can be defined by three separate steps the company needs to take. These are:Determining the functional currency for the businessRe-measuring the financial statements of the business in the functional currencyRecording the gains and losses on the translation of currenciesTo make sense of each step, lets now look at the process in more detail.Step 1: Determining the functional currencyAs discussed above, companies must pick a functional currency and do all of the financial reporting in this single currency.While the functional currency is most often simply the company where the businesses main headquarters are, there are other ways to decide the functional currency. The other alternative often selects the functional currency ba sed on the currency majority of its operations are conducted.For example, while a company might have its headquarters in Brazil, its main business operations might take place in the US. Instead of using the Brazilian real, the business might choose to make the US dollar its functional currency.The above two ways of picking the functional currency are relatively straightforward. Problems might arise if the company operates in equal measure in separate locations outside of its country of residence. The company will just need to decide the most convenient currency under these circumstances.Furthermore, once a company decides its functional currency it shouldn’t make changes to it, at least not regularly. A change in functional currency should only take place in situations of significant change in economic facts and circumstances.Step 2: Re-measuring the financial statements in the functional currencyOnce the business has denominated its functional currency, it needs to ensure its fin ancial statements only use the selected currency. Instead of recording losses in separate headings for sales in separate currencies, the balance sheet shall feature sales only in the functional currency.Each aspect of the financial statement must be translated into the single currency. This involves calculating the total of the following items:The company’s assets and liabilitiesSpecific items in the income statement:Revenue, expenses, gains and lossesBusiness allocations such as depreciation and amortizationCash flowsFurthermore, it is crucial to keep a close eye on the dates in which any of the above transactions occurred. Currency translation often only occurs at the end of the financial year, but the rates you choose to use are determined by the transaction date in some instances.The following section will deal more on how the actual rates are determined in terms of calculating the currency translation. For now, it is important to note you might need to use the exchange rates from the past as well as present. Therefore, proper bank statements and income records are essential to ensure you use the right rates.Step 3: Recording the gains and losses on the currency translationFinally, currency translation often results in translation adjustments. These adjustments must be recorded on the company’s balance sheet as well. They are mentioned in the equity section of the balance sheet.Furthermore, the translation adjustment also requires the company to record the adjustment in the profit or loss statement of comprehensive income.HOW ARE THE RATES DETERMINED?As you are aware, exchange rates are constantly fluctuating. This fluctuation causes certain difficulties for companies, as they need to account for this in their currency translations.Instead of simply checking the current exchange rate when translating currencies, you might sometimes need to use different rates either for a specific period or even for a specific date.Below is a look at the different rate s companies need to use and the parts of the statement that fall under this specific calculation method:The average rate for the period â€"The average rate for a period refers to a calculated average exchange rate for the specific financial period. This is typically the financial year, as it is the basis for most financial statements. The average rate should be calculated by checking each rate during the period and dividing it by the number of these different rates. The average rate for the period is used for translation currencies for income statement accounts.The ending rate for the period â€" The ending rate for the period is the exchange rate at the end of the financial period. For example, if the financial year ends on December 31, the currency translation would use the exchange rate of this date. Liability and asset accounts use the ending rate for the period for currency translation. Nonetheless, fixed assets are not translated with the ending rate.The original historical rat e at the point of acquiring â€" The original historical rate at the point of acquiring simply uses the exchange rate of the date when the entry was created for the income statements. For example, if the qualifying transaction happened on July 7, even if the financial year ends on December 31, the exchange rate used should be from July 7. Fixed assets are always translated with the historical rate. It must be noted they also won’t be re-translated later on.Finally, you should keep in mind that equity accounts are generally never re-valued.The above rate calculations and methods are largely universal. But different companies might have slight differences as to which transactions should be recorded with which rate. It is a good idea to check with the responsible jurisdiction prior to currency translation to ensure you use the correct rates.AVOIDING THE COMMON MISTAKES IN CURRENCY TRANSLATIONAlthough the guidelines for currency translation have not evolved much in recent years, there are certain mistakes companies continue to make. These mistakes can naturally lead to misstatements in financial reporting and cause damage to the company’s bottom line. Overall, this leads to false statements and thus business results can be different from the real picture.In order to avoid regulatory scrutiny and to ensure your statements are correct, it is a good idea to look at these common mistakes. This way you can learn from them and ensure to avoid falling foul of them with your currency translation.Hiding gains and losses in comprehensive income instead of recognising in net incomeThe first mistake often involves companies misclassifying a foreign currency loss or gain in other comprehensive income instead of net income. This might not sound like a big issue, but it results in incorrect net income and hides the gain or loss in the account, resulting in missed changes in the equity part of the statement.This mistake is most persistent with companies that have an intercompa ny account and this account it recorded on the books of other units with different functional currencies.It is important to keep an eye on your company’s intercompany balance, especially if you have parties which record their specific balance in different currencies.Furthermore, recording the gains or losses in other comprehensive income is not always wrong. In situations where these gains and losses are essentially permanent, the gains and losses will be recorded on other comprehensive income instead of net income.Preparing the consolidated statement of cash flows based on amounts in the consolidated balance sheetWhile the cash flow transactions can be translated by using the average rate for the period, many experts think the statement should use the historical rates for each transaction. The problem arises because accountants often support the indirect method. While this indirect approach can work with smaller companies, it can be dangerous with larger companies with multiple e ntities.The indirect method used the historical average to calculate the cash flow. As mentioned above, you’ll use the average exchange rate for the period for translating the cash flow.But in many instances, this can lead to large-scale errors, as exchange rates can fluctuate quite a bit. Therefore, it is better to avoid using historical averages and instead use the historical rate for the specific transaction across all cash flow calculations.Not recognizing the need to modify accounting for translations in inflationary environmentsCompanies can sometimes end up operating in highly inflationary economies and this adds additional pressure to currency translation. But in many countries, such as the US, the general accounting rules require companies operating in a highly inflationary environment to re-measure as if the functional currency was the reporting currency of the business. This results in translation adjustments and changes slightly how the earnings are reported.A recent e xample of this was the Venezuelan economy, which received a highly inflationary status in 2009. Companies operating in the country would have had to change their reporting method in terms of currency translation, although some initially forgot to do so.HOW TO MITIGATE THE RISKS OF CURRENCY TRANSLATIONIt is possible to mitigate the risk of currency translation through three simple practices. By using the following three methods, you can reduce accounting risks and improve the accuracy of your financial statements.Implement proper accounting policiesFirst, it is essential to create clear accounting policies. This might sound obvious, but for companies operating in several different jurisdictions, this advice is essential. You need to have clear guidelines across the different entities to ensure the accounting practices used are universal across your company.It is especially important to create a proper set of currency translation guidelines. These can guarantee companies to prepare an d adjust to this at the initial phase to make currency translation later much more straightforward.Scrutinize your accountingYou should also check your current accounting procedures and make sure each unit complies with the main accounting procedure of your reporting country. You need to be able to check each individual accounting procedure and backtrack on the information provided with ease.Have appropriate internal controls to detect mistakesAccounting mistakes can happen, but the crucial thing is to limit them as much as possible. You want to create an internal system that acknowledges mistakes, instead of having a tax authority accuse you of reporting errors.The key is to ensure the internal controls focus tightly on the accounts in terms of net income and the currency translation account. This can guarantee your currency translation is a successful one.

Wit and Wisdom - Literature Essay Samples

In literature (novels, folk tales, plays, movies, etc.) one finds presented two forms of so called coming-of-age stories. The traditional method is preparation for adulthood. A youth (generally between 10 years old and 20) passes, by some calamity or other intense situation, from the world of innocence to the world of experience to join the rest of the adults who made the passage before him. The youth is stripped of utopian illusions about life and acquainted with the hard facts of reality in a fashion that is painful, but never lethal. Classic examples of this type of tale include the folk tale Hansel and Gretel and Charles Dickenss novel David Copperfield.Another coming of age or rite of passage presented by literature is the preparation for death. In this version, the character is stripped of the illusions of adulthood and made ready to die peacefully. The plot of these stories (like any in literature) involves some conflict or dilemma which opens the eyes of the character to the certainty of death. Once this is done and the character accepts mortality, he is then able to put his affairs in order (usually with loved ones) and possibly able to pass on learning to his loved ones. An example of this form of literature is the play Wit by Margaret Edson (also wittily titled W;t).So what is the purpose of this less often used rite of passage? Generally it is to teach readers/viewers about death in order to allow them a fuller life. Furthermore, if they are presented with someone elses mistakes that cause the conflict of the story, they can perhaps see a reflection of themselves in the literature and be able to side-step the unpleasant dilemmas that cause anxiety about death which can prevent living a fulfilling life.One of these dilemmas presented in this rite of passage is grappling with the illusion of control. If a person cannot accept that control is an illusion, then he will face much anxiety and unhappiness. Religion has often sought to deal with this crisis , offering the simple mantra let go and let God as well as the more meaningful serenity prayer (used by Alcoholics Anonymous, an organization dedicated to helping people to regain some measure of control in their lives). The serenity prayer attempts to meet people halfway: Lord, give me the serenity to accept the things I cannot change, the courage to change the things I can, and the wisdom to know the difference. A key word used in this prayer is the driving goal behind much of literature and religion the attainment of wisdom. Part of this wisdom is understanding that total control in life is an illusion. The thwarting of control leads to anxiety and pain because people feel that something is being taken from them. Literature often seeks to show that it was never there to be taken (truthful literature, at least). While it is possible and desirable for one to be the captain of his or her own soul, that is the extent of the control one can achieve in life, and some, the mentally ill for example, do not even have that control. It is this wisdom that is the focus of the play Wit.Wits main character is Vivian Bearing, a scholar of 17th century poetry, particularly John Donne. Her life, which has been under control for half a century, is undergoing drastic changes. She has been diagnosed with terminal stage four metastatic ovarian cancer, the cancer having slipped by undetected when it would have been treatable in stages one through three. Up until this point in her life, she had exercised great control over her environment. In terms of her scholarly career, she at one point refers to herself as a force in the study of literature (Edson 17). She is the queen of the department, and her colleagues, it appears, cannot wait for her to move on so that they may take her place, even those that are former students of hers (32). In the classroom, Vivian exercised tremendous control and poise, never needing notes and never slipping in her lectures (74). She had tremendous c ontrol of the subject matter, saying, I could work my students into a frenzy. Every ambiguity, every shifting awareness. I could draw so much from the poems. I could be so powerful (48). Apparently, she expected others to control their situations to the same extent, not showing mercy to students who may have needed a little extra time or a little extra help. If a student could not control his situation, this was no reason for her to show kindness ironically, this comes back to bite her in the end with her doctors not showing her the kindness that she aches for when she starts to feel as if she has lost control of her life.This perceived loss of control is evidenced in the latter half of the play; however, she could not lose what she never had. In her life, she felt the illusion of control, but she never really had it. If she had control over her life, a few things would have been different. First off, she would not have ever gotten cancer. She did not tell her cells to behave in su ch a manner, nor did she have the power to stop them. Furthermore, she is not able to control what happens to her body as a result of the treatment. While she has actively chosen to undergo the particular therapy, she cannot control the hair loss or nausea that she experiences. Moreover, she has given herself over to the care of the doctors who treat her not as a person but as research. These doctors may claim to be trying to help her, but they are actually more concerned with seeing the effects of their experimental medicine. Further evidence of this lack of control is that she must submit to the rules of the hospital: she must wear a gown, she must be ready when the doctors are ready, and most importantly, she must undergo tests when they want her to, no matter how inconvenient or demeaning the test may be. For instance, at one point she has to (at least, she feels she has to) undergo a degrading pelvic exam by a doctor who is a former student of hers (30-32). This subservience to the doctors is well characterized by her comments in regard to the grand rounds of the doctors. This is when the head researcher, Dr. Kelekian, brings all of his students through the hospital to examine the patients in order to review diseases, treatments, symptoms, side effects, etc. She saysFull of subservience, hierarchy, gratuitous displays, sublimated rivalries I feel right at home. It is just like a graduate seminar. With one important difference: in Grand Rounds, they read me like a book. Once I did the teaching, now I am taught. This is much easier. I just hold still and look cancerous. It requires less acting every time. (37)This gives us further evidence that Vivian is not in control, rather she must bend to the doctors wishes. The most salient example to prove this subservience to the doctors comes a little later in the play when she is demonstrating for the audience what it was like when she taught a class. In the middle of this enactment, however, the nurse Susie com es in and tells Vivian that the doctors need her for a test. When she complains that she is busy teaching her class, Susie is insistent and finally persuades her to go down to the lab for the test. As it turns out, though, the test which has to be done immediately (as per the doctors order) must be postponed because the technician is on break at the moment, thus revealing that she actually could have reveled in her teaching fantasy for a while longer after all (50-52).Regardless of who is in control, Vivian finally comes to terms with lack of control (and her need for human kindness) at the end when confronted with the certainty of death. She has undergone every phase of the treatment and realizes that she is not getting any better. Moreover, she fully realizes by this point that Dr. Kelekian never really expected her to get better, but was rather using her to further his research (67). She confesses her lack of control and the fear this generates to the nurse Susie. In an atypical emotional display, she breaks down and declares: I do not feel sure of myself anymore (65). With the help of Susie, Vivian exercises one final bit of control, perhaps the only control one can have in life. She decides, in one of her final scenes, that if her body should stop functioning, she will not be resuscitated; she will be allowed to die peacefully (68-69).Despite the fabulous control that Vivian felt she had in her life, her circumstances brought her face to face with her fear of losing control. This fear, along with the fear of death, troubled her greatly throughout the play until she was able to gain the serenity to accept the things she could not change. Before she could do that, before she could grow, she had to lose everything in her life, she had to leave behind the lifestyle that she had. There is a fantastic quote from the movie Fight Club that goes something like its only when youve lost everything that you are free to do anything. Because she lost everything, Vivia n was able to be prepared for death and to lose her fear of death, thus bringing about the final scene of the play in which she was able to walk gracefully from her earthly life.Works CitedEdson, Margaret. Wit. New York: Faber and Faber Inc.,1993.

Alzheimer s Disease A Progressive Degenerative Disease

Introduction Alzheimer s disease (AD) is a progressive degenerative disease of the brain from which there is no recovery. There are three brain abnormalities that are the hallmarks of the Alzheimer’s disease is initially caused by plaques buildup in the brain’s neurons as illustrated in figure 1. The support structure that allows the flow of the nutrients through the neurons gets damaged and ultimately there is loss of connection among the neurons and they die off (National Institute of Health, 2015). This causes the brain tissue to shrinks, which is called atrophies. All this ultimately lead the victim of this disease to face difficulties in governing emotions, recognize errors and patterns, coordinate movement, and remember. Ultimately, a person with AD loses all memory and mental functioning. On November 26th 1901, Alois Alzheimer, an assistant physician at the psychiatric institution in Frankfurt met Auguste D, aged 51 (Berrios , 2004). After talking to her and carrying out the preliminary diagnostics, the physicist realized during talking to her that his patient was giving different answers to the same questions. She also often stopped mid-sentence as if she had forgotten what she was going to say. She seemed confused and anxious. When she died, Alzheimer received her brain for analysis. When he was inspecting the brain, he came to notice the neurons had thick, strongly staining fibrils. Moreover, the cortex was full of plaques of unknown composition. Auguste D’s brainShow MoreRelatedAlzheimer s Disease : A Progressive Degenerative Disease Of The Brain981 Words   |  4 PagesAlzheimer’s disease is a type of dementia that gradually destroys brain cells, affecting a person’s memory and their ability to learn, make judgments, communicate and carry ou t basic daily activities. The disease is a progressive degenerative disease of the brain. It was first described by the German neuropathologist Alois Alzheimer in 1905 (Selkoe, 2016). The average life expectancy of an Alzheimers patient is between five and ten years, but some patients today have live for up to 15 years afterRead MoreAlzheimer s Disease And Its Effects1188 Words   |  5 Pages Alzheimer s disease is a cognitively degenerative disease with irreversible side effects. The disease was first discovered in 1901 by the late German psychiatrist Alois Alzheimer while he was working with a fifty year old patient by the name of Auguste D. Since the disease s discovery, scientists, psychiatrist, and many other medical professionals have worked diligently to learn more about the disease s effects and potential treatments to hinder its rapid progression. 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It is a progressive disorder in result of affected nerve cells in the brain. The disease progresses gradually taking several years moving from prodromal period into motor period, and the motor period may take up to twenty years. Symptoms of PD are mostly

“I just want to be someone, mean something to anyone, I...

â€Å"I just want to be someone, mean something to anyone, I want to be the real ME†, by Charlotte Eriksson. The quest of my journey is to discover my real purpose, my real goal but most importantly, find my real identity. This is known as the â€Å"Identity versus Role Confusion Stage† or as described by psychoanalyst Erik H. Erikson, the fifth stage of the Eight Stages of Man. It occurs between the ages of 12 to 18, where every person battles to establish a certain roll or skill that provides one with a sense of a sturdy foundation in the adult society. I too am currently going through this stage of life, dodging many obstacles in order to seek out my identity. The hardest obstacle- my attempt to fit in with my peers, but the extremes I took to†¦show more content†¦That there was the identity of Shikha Balani, an appellation chained to my name for years to come. Depressed as ever, I began opening my eyes to multiple ways of trying to gain happiness-the most effective: alcohol. My parents would keep the bar at home stacked up high for their grand parties and would never notice when some would go missing. The first sip I ever took was a little bitter but had a tangy after taste. It gave me sort of a rush, and I was promptly addicted. I felt carefree, not one trouble I had bothered me. My life finally had a sense of meaning, like I was someone who mattered and was not being compared to anyone else. It gave me a new identity. It quickly escalated from taking a drink every weekend, to requiring a drink every day before and after school. I would need at least one beer before I would even go to school, prepping me with a sense of confidence for the long day ahead. When I reached home, I would drink at least two to three beers to relax myself and not worry about anything else. My family was unaware of my drinking problem, as I had hid it perfectly. I paid keen attention to a group of people that would drink every weekend. 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Garvey vs. Du Bois - 1980 Words

The Common Difference’s of Elitism Vs. Nationalism The often fierce ideological exchanges between Marcus Garvey and W.E.B. Du Bois are interesting, not as much because of the eloquence of their expression, as because of the fact that although outwardly contradictory, these ideologies were often unified at their foundation. This unity was not simply in terms of the broad and obvious intent to better the conditions of â€Å"black folk†, it was in terms of the very details that defined the trajectory and means of the advancement of blacks in America and all over the world. It is clear that the seeming ideological disunity between the Garvey and Du Bois perspectives only masked the commonalities that underpinned each of their approaches to†¦show more content†¦He authored Black Folk Then and Now, to shed light on the often untold history of Africans and the transatlantic slave trade and, in fact, died and was buried in Ghana where he was living by the personal invitation of Kwame Nkrumah. Equally impassioned by the cause for black rights in the international arena, Garvey’s work toward this end was reflected in the name and practice of his â€Å"Universal Negro Improvement Association and African Communities (Imperial) League†. Like Du Bois, Garvey spoke fervently on behalf of the interests of blacks both in the United States and internationally. It was the express mission of this organization to bring together the people of what Garvey called â€Å"the African race†. He too participated in the Pan-African Congresses a nd a cornerstone of his movement was â€Å"pride in the race’s African heritage.† This concept of the interconnectedness of blacks across the globe, with African heritage as their anchor, was a unifying aspect of Du Bois’ and Garvey’ ideologies. Here again, however, this fundamentally similar belief was overshadowed by more superficial ideological differences. Although loyal to Africa, Du Bois saw himself and blacks born in the United States as Americans, a contrast to Garvey who rejected this concept, defining his identity and allegiance first and foremost in terms of his blackness. Du Bois, on the one hand, regarded himself and blacks born in the UnitedShow MoreRelatedAssess the Significance of the Role of Individuals in Reducing Racial Discrimination in the Usa Throughout the Period 1877-1981.1995 Words   |  8 Pagesdiscrimination in the USA. Although without events such as the Montgomery Bus Boycott, WWII or the actions of the NACCP to change atti tudes towards African Americans, these individuals would have had little effect. The likes of Booker T Washington and Du Bois set the foundation for civil rights along with the Second World War; however other individuals such as Martin Luther King help to actively progress the movement. Along with this the government and various presidents more so in the latter of the periodRead MoreEssay about The Harlem Renaissance1582 Words   |  7 Pageswar African Americans had more opportunity and freedom since the men were soldiers of the civil war. Most African Americans had the plan to leave the south and move to up north because of the racism still lingering in the south, for example the Plessy vs. Ferguson Supreme Court case. This case was about a light-skin colored man sitting in the â€Å"white† car of a train. Although he was light-skin he was still considered black and got arrested for sitting in that section of the train. This was an opportunityRead MoreSuffrage of African A mericans in Red Summer written by Cameron McWhirter1113 Words   |  4 PagesGuinn vs. United States, which confronted the grandfather clause and white exemption. They also lead a lawsuit called Buchanan vs. Warley in 1917, â€Å"which found municipal racial segregation laws unconstitutional.† The NAACP also expanded and raised money for anti-lynching efforts and â€Å"successfully petitioned the city school system to allow blacks to teach in black schools for the first time.† The leaders of this organization played a role in fighting for blacks. A man named Marcus Garvey â€Å"establishedRead MoreAfrican Americans Of The Modern World And The Discovery Of North America Essay2069 Words   |  9 Pagesdemanded reform but only for the Caucasian race. Blacks endured harsh working conditions, received a poor salary, and were still discriminated. This led to activists to demand equality for those enduring harsh conditions in the workforce. W. E. B. Du Bois for example, in the Niagara Movement’s Declaration of Principles, encouraged African Americans to keep pursuing equality and defined what problems needed to be stopped (Shi, For the Record: A Documentary History of America, 121). In regards to employers

Descartes Who Are You - 1051 Words

The Brains SOCRATES: Where am I? Am I finally in heavenly realm? DESCARTES: Who are you? And where are we? SOCRATES: I am Socrates. The last thing I remember is taking hemlock and dying. DESCARTES: Are you for real? I must be dreaming†¦ On a shelf in the lab, lies two vats of formaldehyde, one containing the brain of Socrates, and the other containing the brain of Rene Descartes. The two brains are wired up to each other so that they can communicate with each other about their current situation. As for Socrates, he would wonder if he is finally in heavenly realm, sometimes called â€Å"Platonic Heaven† and I believe that he would be happy about his current situation, not having any senses, or bodily cravings and needs. Because separating†¦show more content†¦At the same time, I do understand that the brain is still the ‘physical’ part of the body, which makes Socrates not happy, but I still believe that he would at least not be upset, because even though the brain is part of the impure ‘body’, it does not have any senses or needs to distract Socrates from focusing on The Forms. And I am assuming that the brain must be dead, it cannot survive by itself without the other organs, which makes more sense that Socrates would be happy because he believed that the death is nothing but the separation of the body and the soul. As for Descartes, I think that he would not be happy because he cannot sense anything. He claimed that he is a ‘thinking thing’. He said, â€Å"A thing that doubts, understands, affirms, denies, wills, refuses, and that also imagines and senses (Descartes, 20).† From here, we can see that he did not reject the role of the senses and that his senses are part of who he is. And I also think he would not be happy because even though Descartes would agree with Socrates that the body and the soul are two separate substances and that the body is easily deceived by the sense perceptions, and that pure knowledge is an attainable goal, but he didn’t necessarily claimed that it would be only after death, which Socrates did. Descartes believed that it is possible to erase all previously held beliefs and knowledge and let go of the influence of the body causing on our minds. And by doing this, we can pursue the realShow MoreRelatedAn Analysis of Descartes’ First Meditation Essay example1448 Words   |  6 Pages13th, 2012 An Analysis of Descartes’ First Meditation In Descartes’ First Meditation, Descartes’ overall intention is to present the idea that our perceptions and sensations are flawed and should not be trusted entirely. His purpose is to create the greatest possible doubt of our senses. 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Rene Descartes and John Locke were these two philosophers with the opposing argument on innate ideas. The place where Descartes discusses his views were in the Meditations on First Philosophy and Lockes argument is located in An Essay Concerning Human UnderstandingRead MoreDescartes Doubt And Crime1317 Words   |  6 Pages Descartes Re-visited Doubt and Crime Kirsten Besheer, in â€Å"Descartes’ Doubts: Physiology and the First Meditation,† makes the caution that â€Å"many commentators dismiss the First Meditation with a scant summary usually involving key words like ‘dreams’ and ‘doubt.’ This being the case, I am not surprised that the rest of the Meditations have remained opaque to them†(55). What Besheer is warning against, specifically, is an uncritical examination of Descartes. For, as the years continue to distant the

Mexican american women and oppression Free Essays

Mexican American women are facing a lot of problems including ethnicity racial discrimination and social inequalities like lack of medical and educational assistance. The paper produces a brief overview of women facing oppression in America and how did they response against it Introduction The make use of concrete examples will illustrate the major points of the article. Mothers, Mexican immigrant women who preserve their cultural honesty in all arenas, chiefly in the schools, are often anxious of anyone actually or seemingly connected to U. We will write a custom essay sample on Mexican american women and oppression or any similar topic only for you Order Now S. establishment. (Geiter, L. 2000). But, pedagogy of hope, based on Vygotskian main beliefs (as we shall see below), can establish a correlation amongst way of life, language, and cognition as the organization to understand the role of culture in arbitrate the program of information and thinker improvement. This arbitration through appropriate cultural symbols for the purpose of constructing educational knowledge (or via â€Å"assisted performance†) must translate instruction into pedagogical practices that permit migrant children to engage in their possess progress, to invest their own artistic and linguistic capital, and to go forward without unfairness. Accordingly, in spite of the inherent challenges and difficulties faced by ethnographers, serious ethnography with a Vygotskian outlook continues to be one of the most promising fields in the hands of educational researchers unswerving to the full improvement of immigrant children, because it is a latest avenue to create pedagogy of hope in actual lessons. (Geiter, L. 2000). The clearly pernicious consequences of working in damaging and oppressive environments influence women in the most grave period of their lives — all through childbearing age — and this, in turn, affects children and the entire family and Exposure to pesticides, hunger, tiring substantial activities, and high stress, coupled with lack of medical attention, consequences in serious chronic health troubles for Mexican families. Explanation Oppression faced by Mexican America and kinds of work they did Mexican American Women Farm workers in do not have medicinal insurance nor can they have enough money to pay health center’ fees and they resort to home therapy and prayer When they are laid off, they can use joblessness benefits, go on happiness, and receive medical assistance, but only if they are permissible inhabitants or American people. (Tomes, N. (2000) The women of the farm in US. Soil does have access to a small local hospital that helps with vaccinations, information, and recommendation they have not given the educational facilities. This health center, the US. Soil Community Health Center, has received not enough state support from the Health Department of the State of California. And according to a recent report from this clinic, US. Soil has a very giant youth population, with 38.5 percent of its total inhabitants less than nineteen years of age, and a very tiny older population of only 7.6 percent above sixty-five years of period. Life expectation in the US. Soil is minor though than that in urban areas. El Rocao’s economic index advises extreme poverty and malnutrition: 5.13 percent of all live delivery s are low weight, and 16.22 percent are delivery to Mexican women below nineteen years of age. Medical consideration for pregnant women is scarce and late; in 37 percent of the pregnancies, women did not have access to a medical doctor until after the first trimester; and newborn mortality (measured as the number of infants dead per one thousand exist delivery) is 6.76 (Health and Welfare Department of California, 1994). When we go to relations and walking around in El Rocao, one gets the impression that the Mexican women workers are always exhausted and that physical survival demands a great deal of vigor each day and inconsistently, the only time people rest is when they are out of labor, when they are sick, or when they are planning to travel to Mexico. (Geiter, L. 2000). Carmen is the archetype of the lots of young and uneducated women I interviewed: although in poor health — with arthritis, ear disease, allergic reactions to pesticides, at times bodily weak, and unable to obtain medical care — she is committed to carry on the struggle for a better life and she is decisive in her actions and passionate concerning her faiths. She chats concerning her parents (both worked in California as farm workers) with great respect as role models in the fields, parents who skilled her early in life the importance of functioning hard, never giving up, and by no means taking whatever thing from others. She claims the respect of the Americans with her distinguished behavior. She highlight to her four children, ages 6 to 16, the need to be accountable and importunate and the oldest and the two youngest are boys, and all three are measured exceptional in school; their scores in mathematics are amongst the highest in their module. The 12-year-old girl is chosen as mentally retarded and goes to special education classes at times with a giggle and at times in tears; Carmen explained incidents of racial intolerance and unfriendliness by U.S. schoolchildren and She is bitter concerning the insensitivity of some bosses at work; indeed, recent humiliations and abuse suffered at work still bring to the surface profound feelings of anger and indignity. In general, she is deeply sad that as a young mother she missed important intimate moments with her young children, such as not being able to embrace them when they were asking for friendliness, as she was always too busy or too exhausted and In protest, for many years, she refused to chat in English. Actually only recently has she decided to use English and to prepare for her nationality examination in order to stay in the United States. This is a major change in her life, but she thinks she will ultimately have dual nationality in Mexico and the United States what chase is an outline of Carmen’s narrative. (Geiter, L. 2000). Carmen’s narrative In fact her family started coming to the United States together as a family in 1961 (prior to that Carmen’s father had worked as a farm worker for quite a few years) her father was not comfortable transferring his children to the local schools since he recognize they would not be bothered of her. Then on Carmen was sent back to Mexico to acquire some schooling in Michoacan. Nevertheless, while there was plenty work in Articia (near Los Angeles, California), Carmen works at house. (Hall, J. M., Stevens, P. E., Meleis, A. I., 1994) Mexican American traveled Mexicans primary moved to Washington Territory in the 1860s, most of the family raising sheep’s in the valleys and they all were seeking for a good future tahts why they came to US. In the twentieth century, above all after the start of World War II,  Mexican refugees  from the Southwest and immigrants from Mexico, together with women, made up a great part of the labor strength that brought in Yakima County’s yield and In the last half of the twentieth century, Mexican American women unspecified prominent roles in society and in political principles.   (Hall, J. M., Stevens, P. E., Meleis, A. I., 1994) The passage was full of hardships and they moved along with families because family experienced horrendous hardship arriving in â€Å"bitterly cold weather. Oppression and transformation over different periods Due to the particular theory of the the activism, resistance, and politics generally exclude persona actions, like directing for the mexican language or for mexiccan speakers either in one’s home or one’s scociety, as explained by a lot of activists. Despite of, various thought provkers always tends to focus on a particular, citizen performances and activities like political nominatiuos   coutering, and demonstrations that occur in supreme arenas, unions, and political groups. (Hall, J. M., Stevens, P. E., Meleis, A. I., 1994) There were various era of oppression and cruelty on mexican american women as various case studies of the white feminist movement in the america and in the decade of   the 1960s there was a feelof the tensions, constraints, and struggles that was faces by women both in the New Left movement and in the human rights movement. The domination and rule of the Male in each of these sociopolitical reaction movements shared directly to the rise of a feminist movement among white women all through this time typical era.   It is a sense that, however, recent thought provokers are experiencing notions of activism and resistance in front and it is due to the fact of their particaular sole reliance on a very typical dominant arenas to define the site of politics. Information after many researches shows Mexican Americans women are leading a miserable life as on top of all immigrants have the lowest of the income per month and they have maximum shortage rates, highest concentration in the employment market most especially in blue collar/service grouping. According to some very fresh examination we can say that currently census fact and statistics can show numerous true fact and information that for Mexican American women as a whole and habitually not for separate their groups, but when separate groups are report Mexican Americans have the top working class characters and lowest living average and class of life standards.   (Hall, J. M., Stevens, P. E., Meleis, A. I., 1994) The struggle and the association with labor, Mexican Americana and Asian Americans has been bulwarks of vigor for recent advances and Up till now while the Democrat legislatures of California and Texas pass drivers authorize laws for undocumented immigrants, the Republican governors veto them, and the Republican dominated Congress moves the trouble countrywide. (Hammersley, M. 1992) Mexican American women has left no stone unturned to successful over come the situation faced, but it is also very vital and significant that they hear other equally real stories of victory. We can say virtually any Mexican American community these days there are men and women who have left behind the migrant river or other forms of poverty and built very flourishing and enviable lives. We know that Teachers should invite a number of those everyday women heroes who had worked a lot in this regard into their classrooms to share their experiences, or assign students to carry out oral olden times interviews in their personal and active communities. (Hammersley, M. 1992) If we see this analysis is a refreshing and critical examination of a patriarchal rite of passage into Mexicans heterosexual womanhood, an expression of Catholic popular religiosity, and a fiscally expensive cultural tradition in the midst of resist for ethnic self-definition. Third, a thought-provoking inspection of the internationally acclaimed novel and movie Like ‘Water for Chocolate invites the reader to deem a queer alternative to look at the metaphors that come into view when both culinary appetites and human enthusiasm are cooked in fire (Lewis, M. A., DeVellis, B. M., Sleath, 2002) To conceptualize the learning findings of Mexican American women we have situated the discussion within the perspective of cruelty and struggle adjacent to it that is in olden times ingrained in the U.S.-Mexico border region and inside it. Cruelty generally involves a systematic and inappropriate control of nation by those with more supremacy and for oppression to take place; a power-laden, unequal relationship must stay alive. (Lewis, M. A., DeVellis, B. M., Sleath, 2002) The individuals in this affiliation or health care encounter (Mexican women immigrants and U.S. health care providers) are uneven on the basis of personal power derived from assets, education, racial uniqueness, prestige, and other personal or national distinctiveness. By and large nature of unequal power in the relationship between the U.S. TB health care provider and the women sets up a struggle that extends beyond the LTBI diagnosis and suggestions for preventive treatment. It is also a struggle over the discrepancies of how the past (BCG) and present (LTBI) illness-prevention actions should be understood and reconciled, a struggle to identify causes and assess blame, a arguable effort to give partisan import to Mexico’s TB prevention program. (Lewis, M. A., DeVellis, B. M., Sleath, 2002) References Geiter, L. (2000). Ending neglect: The elimination of tuberculosis in the United States. Institute of Medicine Committee on the Elimination of Tuberculosis in the United States. Washington, DC: National Academies Press. Hall, J. M., Stevens, P. E., Meleis, A. I. (1994). Marginalization: A guiding concept for valuing diversity in nursing knowledge improvement. Advances in Nursing Science, 16, 23 Hammersley, M. (1992). What’s wrong with ethnography? New York: Rutledge. Lewis, M. A., DeVellis, B. M., Sleath, B. (2002). Social influence and interpersonal communication in health behavior. In K. Glens, B. K. Rimer, F. M. Lewis (Eds.), Health behavior and health education: Theory, research, and practice (pp. 240-264). San Francisco: Jossey-Bass Nevins, J. (2002). Operation Gatekeeper. New York: Rutledge Staudt, K., Coronado, I. (2002). Fronteras no mas: Toward social justice at the U.S-Mexico border. New York: Palgrave Macmillan Tomes, N. (2000). The making of a germ panic, then and now. American Journal of Public Health, 90, 191-198. 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The Organization At Common Law Of Director - Myassignmenthelp.Com

Question: The question that needs analysis in relation to the given study is that whether the common law duties owed by the directors tocompanyalong with the statutory duties as provided by the Corporation Act 2001(Cth) have been violated by Juliette in relation to her actions. Answer: Issue The question that needs analysis in relation to the given study is that whether the common law duties owed by the directors to company along with the statutory duties as provided by the Corporation Act 2001(Cth) have been violated by Juliette in relation to her actions. Rules The directors of a company own a duty to the organization at common law as well as under the provisions of enacted legislations of the parliament. The legislation governing the actions of the directors operating within Australia is the Corporation Act 2001 (Cth) According to the CA section 9 the duties provided by the Act is applicable on the directors and other officers of the company. In addition there is a fiduciary relationship of directors with the company[1]. At common law the duties of the directors include Duty to use the powers for a proper purpose Duty to retaining discretion Duty of acting in good faith towards the companys interest Duty to observe Skill, Care and Diligence in relation to their company Duty of avoiding conflict of interest The statutory duties of directors as provided through the relevant sections of the CA includes Section 180- Duty to observe Skill, Care and Diligence in relation to their company Section 181- Duty of acting in good faith towards the companys interest Section 182- Duty not to use position in an improper manner Section 182- Duty not to use information in an improper manner Section 191-194 Duty to make proper and timely disclosure Section 588G Duty not to indulge in Insolvent trading The directors have a statutory as well as a common law duty to act bona fide and towards a proper purpose for the company under Section 181. This means that when the powers are discharged by the directors it needs to be in good faith, in the best interest and for a proper purpose in relation to the company[2]. The question in relation to this duty had been discussed in the case of Re Smith v Fawcett[3]. In this case it had been ruled by the court the directors owe the duty to the company and the company may directly sue the directors in relation to the breach. The directors must have a genuine belief that they are acting in the best interest of the company. Whether the responsibility has been conducted properly is analyzed in an objective manner by applying the objective test. This means that a reasonable director is placed in the same position and it is analyzed that whether the same course of action would have been taken by him as provided in the case of Darvall v North Sydney Brick Tile Co[4]. The directors of the company have this duty towards the company as a whole as discussed in the case of Piercy Vs Mills Co[5]. The court also analyzes the purpose for which the power has been exercised by the director in order to analyze compliance with the duty as stated by the case of Society v Wheeler [1994] 12 ACLC 67. The directors have the duty to retain discretion in relation to their activity as provided in the case of Thorby v Goldberg [1964] 112 CLR 59. This means that the directors have to retain their discretion in relation to the power provided to them and cannot avoid the duty. They can however delegate their powers to others. In the case of Omnilab Media Pty Ltd v Digital Cimina Network Pty Ltd[6] the director was held liable of diverting a corporate opportunity which belongs to the company. Any director or officer of an organization has to use their power and discharge the responsibilities imposed on them by observing diligence and care which would have been done by a reasonable person if they were the directors of a company in the same situation or occupied the same position and had the same duty as the director in context as stated by the provisions of Section 180(1) of the CA[7]. In the case Re City Equitable Fire Insurance Co Ltd[8] it was provide by the court that there was although there was no finding in relation to the misconduct and negligence in the part of the directors, the court ruled that the directors may not exhibit high degree of diligence and care in relation to their duties, but they have to exhibit standards which a reasonable person would have done in the same situation. In the case of Daniels Ors v Anderson Ors[9] it was held by the court that the directors owe a common law duty of care to the company which is in compliance with the equitable duty of care. It was also ruled that even where the directors possess only a certain area of expertise it is their duty to represent the business more than their mere area of expertise. The business judgment rules as provided in Section 180(2) acts as a form of defence available to the directors of a company in relation to the breach of statutory or common law duties[10]. Harlowe Nominees P/L v Woodside (Lakes Entrance oil Co NL[11] applied the business judgement rule in Australia. The defence can be availed of the decision of the director was made in good faith and towards a proper purpose, they did nit gave any personal interest in the decision, they informed themselves about the decision taken by them and they have a rational belief that the decision taken by them is towards the best interest of the company. In the case of ASIC v Rich[12] it had been ruled by the court that the director who fails to or neglects a certain matter which would safeguard the interest of the company is the not in fact making a business judgement. As stated by Section 183 of the CA a director of the company may not use the information obtained from the other company for the benefit of any third party or himself. Application It has been provided in the given situation that the Sumo Ltd is a company which is registered in Australia and therefore its affairs would be governed by the provisions of the Corporation Act 2001 (Cth) Juliette is one of the directors of the company and therefore would be subjected to the statutory duties and well as the common law duties of directors. The organization wants to expand the business and conducts surveys in relation to whether they should carry on manufacturing of Scottish tartan looking rugs and carpets or countrystyle timber floorings. Juliette has no expertise in relation to both the plans and therefore took little interest in the meeting conducted by the company in relation to the matter. She was busy in some other work and towards the end of the meeting provided a passionate speech in relation to the matter and made a vote in favor of rugs and carpet project. Although she had no knowledge about the matter the board of directors agreed with her as they presumed her to be correct. The board based on her decision ignored the fact there was little research conducted in the feasibility of Scottish tartan rugs and carpets. There are several areas of concern which have been identified in relation to the actions of Juliette. According to the provisions of the Re Smith case Juliette owes a duty to act in the best interest the company which if breached she can be sued by the company Sumo Ltd. Whether Juliette has breached the duty or not would be analyzed in an objective manner through comparing her actions with a reasonable director as per the Darvall case. In the give situation no reasonable director for the best interest and proper purpose of the company would have taken a decision without having herself informed about it appropriately, thus the common law duty of best interest as well as section 181 of the CA have been breached by Juliette. According to the provisions of the Piercy case Juliette has a duty towards Sumo as a whole. In addition it was the duty of Juliette to retain discretion under common law which she did not by not informing herself about the decision individually and thus she has beached this common law duty as per the Thorby case. Juliette had the duty to observe care and diligence towards her responsibilities in relation to the company which would have been done by a reasonable person in her position and the same situation under section 180(1) of the CA. However it is clear that she has not complied with the duty as a reasonable person would never take such a decision which could considerable affect the interest of the company without informing herself about the subject matter of the decision. In addition as per the provisions of Re City Equitable Fire Insurance Co Ltd it was the duty of Juliette to observe a reasonable degree of diligence and care towards her duties which would have been done by a reasonable person which she failed by not informing herself about the decision, not concentrating on the meeting and without any evidence selecting a proposal for the company. In the given situation it has also been provided that Juliette has resigned from Sumo and joined another company belonging to her brother. She used the information from the surveys conducted by Sumo and took a decision to go forward with manufacturing of countrystyle timber floorings. In the given situation she is libel to divert opportunity from her previous company to another as per the principles of Omnilab Media Pty Ltd case. In addition as she has used the information obtained from sumo to benefit the other company and therefore is also liable for the breach of section 183 of the CA. When it comes to defense provided under the business judgment rule as per section 180(2) of the CA it can be stated that Juliette will not be able to take the defense provided by the section. This is because she did not indulge in informed decision making, it can also be argued that she did it to benefit her brothers company and thus had personal interest , the judgment was not in good faith and proper purpose and she did not have rational belief that the decision was in the best interest of the company. Conclusion Therefore it can be concluded that Juliette has violated Duties under section 180(1), 181 and 183 of the CA along with similar duties under common law. Bibliography ASIC v Rich [2009] NSWSC1229 Corporation Act 2001 (Cth) Darvall v North Sydney Brick Tile Co [1989] 16 NSWLR 26. Harlowe Nominees P/L v Woodside (Lakes Entrance oil Co NL [1968] 121 CLR 483 niels Ors v Anderson Ors [1995] 13 ACLC 614 Omnilab Media Pty Ltd v Digital Cimina Network Pty Ltd [2011] FCAFC 166 Piercy Vs Mills Co [1920] 1 Ch 77 Re City Equitable Fire Insurance Co Ltd [1925] Ch 407 Re Smith v Fawcett Ltd [1942] 1 All ER 542 Society v Wheeler [1994] 12 ACLC 67. Thorby v Goldberg [1964] 112 CLR 59 [1] Corporation Act 2001 (Cth) at Section 9 [2] Corporation Act 2001 (Cth) at Section 181 [3] Ltd [1942] 1 All ER 542 [4] [1989] 16 NSWLR 26 [5] [1920] 1 Ch 77 [6] [2011] FCAFC 166 [7] Corporation Act 2001 (Cth) at Section 180(1) [8] [1925] Ch 407 [9] [1995] 13 ACLC 614 [10] Corporation Act 2001 (Cth) at Section 180(2) [11] [1968] 121 CLR 483 [12] [2009] NSWSC1229 [13] Corporation Act 2001 (Cth) at Section 183