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Rene Descartes an Example of the Topic Arts Essays by

Rene Descartes I. Presentation Rene Descartes was a French rationalist, researcher, and mathematician. When the scholarly developments...

Saturday, January 18, 2020

Fighting in Hockey

Still today, there is a continued debate on whether fighting should be allowed or banned in the National Hockey League (NHL). In generalization, most people see that physically fighting someone, fist-to-fist, is a negative conflict. However, in certain sports fighting is the main objective of the sport. For instance boxing, kickboxing, or the rising sport of UFC (Ultimate Fighting Championship). Then people look at NHL, and point out that fighting is not the main purpose or goal of the sport. People who disapprove of the fighting also believe that getting rid of the fights in hockey may draw in new fans. Fans that may see this newly constructed form of hockey as â€Å"family-friendly†. Although these people are trying to persuade the league into banning fights, there main focus as fans of the NHL, and maybe even the parents of the kids who play hockey, are to argue that fighting invokes a unsafe playing environment for the players, and also gives a bad national image to the sport of hockey and the good fundamentals of sportsmanship in general. Hockey may be a full contact sport, but many concerned people believe that banning fights in hockey leads to a safer environment for athletes to compete in, and can also have many other benefits to the sport. Although banning fights in the NHL may have its benefits, fighting should not be eliminated from the sport of hockey in the NHL because of the tradition it upholds, the loss of fans, the fact that hockey is already â€Å"physical† and entertains people. So why is the issue of hockey fights being debated in the NHL? It’s mainly due to the concern for the safety of the athletes, who by the way are professionals, which means that money is involved if injury was to occur. With economics being meshed into the issue, fighting becomes a huge reason why this topic is highly argued amongst the fans, players, general mangers, and even the team owners. With possible money issues and athlete injury risks on the line, why not just get rid of fighting now? EVIDENCE SECTION) In my major essay to counter act the fact that fights can lead to money loss due to the injury of a player, I will state that many people that watch the NHL are mostly intrigued and excited by the fights. According to the National Hockey League Fans Association (NHLFA) 91% of the fans oppose the full ban of fights in NHL games (www. nhlfa. com). So with the absence of fights in the NHL, there will be a loss of fans that watch the sport on television, and also a loss in attendance of fans at the sporting event. With less people interested of the sport, and less people watching the game either at home or at the event, there will be greater economic loss to a team with less revenue and income, than just losing a player for an amount of time. Another piece of evidence that will be brought in is the fact that fighting in hockey is a tradition. By removing fights, you are essentially removing a part of the sport itself. I will also mention that athletes who go into the profession of hockey realize that fighting is tolerated, and are aware of the risks. Not to mention it’s already a physical sport that involves a lot of risks. Back to fighting being a tradition of the NHL. Fighting has been tolerated for the NHL’s history of 94 years, but I must point out that it is penalized and regulated. So fight someone at the risk of your health, and the risk of your team winning the game. Another way to look at this is that fighting adds flare to the game. Kind of like how dunks in basketball adds flare. Essentially fighting and dunking are there to make the game more entertaining for its fans/audience, which means that if it’s more entertaining maybe a higher fan base can be achieve. Which of course leads to more money. It’s all about the money! (www. hockeyhistory. org) So why did I choose this topic and why is it an important issue? Personally I have never played hockey (competitively), but I am an avid sports fan and have seen some NHL games on T. V. I was watching ESPN one day and there was a debate on this issue between a hockey analyst and a former player and found the topic very interesting. This debate/topic is important because in the future if the rules of the game were to be changed, whether fighting stays or leaves, it could drastically change the sport itself, its fan base, and may even hurt the NHL greatly in an economic sense. Bibliography http://www. usatoday. com/sports/2004-09-02-pros-cons-fighting_x. htm http://sports. espn. go. com/nhl/columns/story? columnist=buccigross_john&id=2724254 http://www. nhl. com/ice/news. htm? id=413089 http://www. nhlfa. com/news/nr04_09_07. asp http://www. hockeyhistory. org/

Friday, January 10, 2020

Effects of Junk Food

Junk Food Sucks Eating  junk food  can have a significant impact on one's health. Though many people enjoy eating  junk  food  and think it tastes great. The term â€Å"junk  food†Ã‚  typically refers to foods that are relatively high in caloric content, but low in nutritional value. Junk  food  is often high in sugar, salt, white flour, and fat. A few examples of foods often considered to be  junk  food  include fast  food, sweets such as ice cream, candy, donuts, and prepackaged treats, soda, and  potato  chips, among many others.The effects of eating too much junk food are lower energy levels, can weight gain  and led to illness and diabetes. The first effect of  eating  junk  food  is its impact on energy levels. Many people skip breakfast or other meals throughout the day, choosing instead to grab a quick snack or a soft drink. The junk  food  causes energy levels to spike, which people like, but then energy levels will quickly dr op, sending one back into the kitchen for another quick snack.The high levels of sugar in junk food puts your metabolism under stress; when you eat refined sugar, your pancreas secretes high amounts of insulin to prevent a dangerous spike in blood sugar levels. In addition,  junk  food  can cause moodiness, and make it difficult to get enough sleep at night, so energy levels are never restored to normal. (Junk Food) Second effect from eating junk food is weight gain.People who eat a lot of  junk  food  tend to gain weight quickly, which can lead to obesity over time; this extra weight then has an impact on the health of the rest of the body. It can raise  cholesterol  and blood pressure, contributing to  heart disease. The high levels of fat and sodium in junk food can cause high blood pressure or hypertension. Excessive dietary sodium can also have a negative effect on renal function, even leading to kidney disease. High levels of dietary fat lead to poor cognitiv e performance.You'll feel tired and have trouble concentrating because your body might not be getting enough oxygen. (Nutrition) Third effect of eating too much junk food is Diabetes. Over time, the high levels of sugar and simple carbohydrates in junk food can lead to type 2 diabetes. This occurs because eating too much sugar puts your metabolism under stress; when you eat a lot of refined white sugar and simple carbohydrates, your body has to pump up insulin production to prevent a dangerous spike in blood sugar levels.Because junk food doesn't contain the protein or complex carbohydrates that your body needs to maintain consistent blood sugar levels, your blood sugar levels will drop suddenly soon after eating. You'll crave sugar and likely end up eating more junk food. Over time, this stress damages your body's ability to use the insulin secreted by your pancrease. A healthy diet can help maintain your body's insulin sensitivity. (Nutrition) When the body does not get proper nut rition, it can become difficult to concentrate.It can also cause depression. Keep all of these health  effects  of  junk  food  in mind before  eating anything; a healthy diet can lead to greater energy levels, improved mood and concentration ability, weight loss, and decreased risk factors for heart disease and diabetes. Though  junk food  may be easy and fast, its health impacts are too great to ignore. Work cited â€Å"Fast Food Nutrition† Fitday. com Tuesday, January 22, 2013 B, Miller. â€Å"Effects of Junk Food† Wisegeek. com Tuesday, January 22, 2013

Thursday, January 2, 2020

Biography of Cambodia Politician Pol Pot

Pol Pot. The name is synonymous with horror. Even in the blood-drenched annals of twentieth-century history, Pol Pots Khmer Rouge regime in Cambodia stands out for the sheer scale and senselessness of its atrocities. In the name of creating an agrarian communist revolution, Pol Pot and his underlings killed at least 1.5 million of their own people in the infamous Killing Fields. They wiped out between 1/4 and 1/5 of the countrys entire population. Who would do this to their own nation? What kind of monster kills millions in the name of erasing a century of modernization? Who was Pol Pot? Early Life A child named Saloth Sar was born in March of 1925, in the little fishing village of Prek Sbav, French Indochina. His family was ethnically mixed, Chinese and Khmer, and comfortably middle-class. They owned fifty acres of rice paddies, which was ten times as much as most of their neighbors, and a large house that stood on stilts in case the river flooded. Saloth Sar was the eighth of their nine children. Saloth Sars family had connections with the Cambodian royal family. His aunt had a post in the future King Norodoms household, and his first cousin Meak, as well as his sister Roeung, served as royal concubines. Saloth Sars elder brother Suong was also an officer at the palace. When Saloth Sar was ten years old, his family sent him 100 miles south to the capital city of Phnom Penh to attend the Ecole Miche, a French Catholic school. He was not a good student. Later, the boy transferred to a technical school in Kompong Cham, where he studied carpentry. His academic struggles during his youth would actually stand him in good stead for decades to come, given the Khmer Rouges anti-intellectual policies. French Technical College Probably because of his connections rather than his scholastic record, the government gave him the scholarship to travel to Paris, and pursue higher education in the field of electronics and radio technology at the Ecole Francaise dElectronique et dInformatique (EFRIE). Saloth Sar was in France from 1949 to 1953; he spent most of his time learning about Communism rather than electronics. Inspired by Ho Chi Minhs declaration of Vietnamese independence from France, Saloth joined the Marxist Circle, which dominated the Khmer Students Association in Paris. He also joined the French Communist Party (PCF), which lionized the uneducated rural peasantry as the true proletariat, in opposition to Karl Marxs designation of the urban factory-workers as the proletariat. Return to Cambodia Saloth Sar flunked out of college in 1953. Upon his return to Cambodia, he scouted out the various anti-government rebel groups for the PCF and reported that the Khmer Viet Minh was the most effective. Cambodia became independent in 1954 along with Vietnam and Laos, as part of the Geneva Agreement which France used to extract itself from the Vietnam War. Prince Sihanouk played the different political parties in Cambodia off against one another and fixed elections; nonetheless, the leftist opposition was too weak to seriously challenge him either at the ballot box or through a guerrilla war. Saloth Sar became a go-between for the officially recognized left-wing parties and the communist underground. On July 14, 1956, Saloth Sar married teacher Khieu Ponnary. Somewhat incredibly, he got work as a lecturer in French history and literature at a college called Chamraon Vichea. By all reports, his students loved the soft-spoken and friendly teacher. He would soon move up within the communist sphere, as well. Pol Pot Assumes Control of Communists Throughout 1962, the Cambodian government cracked down on communist and other left-wing parties. It arrested party members, shut down their newspapers, and even killed important communist leaders while they were in custody. As a result, Saloth Sar moved up the ranks of surviving party members. In early 1963, a small group of survivors elected Saloth as Secretary of the Communist Central Committee of Cambodia. By March, he had to go into hiding when his name appeared on a list of people wanted for questioning in connection with leftist activities. Saloth Sar escaped to North Vietnam, where he made contact with a Viet Minh unit. With support and cooperation from the much better-organized Vietnamese Communists, Saloth Sar arranged for a Cambodian Central Committee meeting early in 1964. The Central Committee called for armed struggle against the Cambodian government, (rather ironically) for self-reliance in the sense of independence from the Vietnamese Communists, and for a revolution based on the agrarian proletariat, or peasantry, rather than the working class as Marx envisioned it. When Prince Sihanouk unleashed another crack-down against leftists in 1965, a number of elites such as teachers and college students fled the cities and joined the nascent Communist guerrilla movement taking shape in the countryside. In order to become revolutionaries, however, they had to give up their books and drop out. They would become the first members of the Khmer Rouge. Khmer Rouge Take-Over of Cambodia In 1966, Saloth Sar returned to Cambodia and renamed the party the CPK: Communist Party of Kampuchea. The party began to plan for a revolution, but was caught off-guard when peasants across the country rose up in anger over the high price of food in 1966; the CPK was left standing. It wasnt until January 18, 1968, that the CPK started its uprising, with an attack on an army base near Battambang. Although the Khmer Rouge did not overrun the base entirely, they were able to seize a weapons cache which they turned against the police in villages across Cambodia. As violence escalated, Prince Sihanouk went to Paris, then ordered protesters to picket the Vietnamese embassies in Phnom Penh. When the protests got out of hand, between March 8 and 11, he then denounced the protesters for destroying the embassies as well as ethnic Vietnamese churches and homes. The National Assembly learned of this capricious chain of events and voted Sihanouk out of power on March 18, 1970. Although the Khmer Rouge had consistently railed against Sihanouk in its propaganda, the Chinese and Vietnamese communist leaders convinced him to support the Khmer Rouge. Sihanouk went on the radio and called for the Cambodian people to take up arms against the government, and fight for the Khmer Rouge. Meanwhile, the North Vietnamese army also was invading Cambodia, pressing the Cambodian army back to less than 25 kilometers from Phnom Penh. Cambodian Genocide In the name of agrarian communism, the Khmer Rouge decided to completely and immediately remake Cambodian society as a utopian farming nation, free of all foreign influence and the trappings of modernity. They immediately abolished all private property and seized all products of field or factory. The people who lived in cities and towns, some 3.3 million, were driven out to work in the countryside. They were labeled depositees, and were given very short rations with the intention of starving them to death. When party leader Hou Youn objected to the emptying of Phnom Penh, Pol Pot labeled him a traitor; Hou Youn disappeared. Pol Pots regime targeted intellectuals, including anyone with an education, or with foreign contacts, as well as anyone from the middle or upper classes. Such people were tortured horrifically, including by electrocution, pulling out of finger and toenails, and being skinned alive, before they were killed. All of the doctors, the teachers, the Buddhist monks and nuns, and the engineers died. All of the national armys officers were executed. Love, sex, and romance were outlawed, and the state had to approve marriages. Anyone caught being in love or having sex without official permission was executed. Children were not allowed to go to school or to play, they were expected to work and would be summarily killed if they balked. Incredibly, the people of Cambodia did not really know who was doing this to them. Saloth Sar, now known to his associates as Pol Pot, never revealed his identity or that of his party to the ordinary people. Intensely paranoid, Pol Pot reportedly refused to sleep in the same bed two nights in a row for fear of assassination. The Angka included only 14,000 members, but through secrecy and terror tactics, they ruled a country of 8 million citizens absolutely. Those people who were not killed immediately worked in the fields from sun-up to sun-down, seven days a week. They were separated from their families, ate in communal dining messes, and slept in military-style barracks. The government confiscated all consumer goods, piling vehicles, refrigerators, radios, and air conditioners up in the streets and burning them. Among the activities utterly banned were music-making, prayer, using money and reading. Anyone who disobeyed these restrictions ended up in an extermination center or got a swift ax-blow to the head in one of the Killing Fields. Pol Pot and the Khmer Rouge sought nothing less than the reversal of hundreds of years of progress. They were willing and able to erase not only the symbols of modernization but also the people associated with it. Initially, the elites bore the brunt of Khmer Rouge excesses, but by 1977 even peasants (base people) were being massacred for offenses such as using happy words. Nobody knows exactly how many Cambodians were murdered during Pol Pots reign of terror, but the lower estimates tend to cluster around 1.5 million, while others estimate 3 million, out of a total population of just over 8 million. Vietnam Invades Throughout Pol Pots reign, border skirmishes flared from time to time with the Vietnamese. A May 1978 uprising by non-Khmer Rouge communists in eastern Cambodia prompted Pol Pot to call for the extermination of all Vietnamese (50 million people), as well as of the 1.5 million Cambodians in the eastern sector. He made a start on this plan, massacring more than 100,000 of the eastern Cambodians by the end of the year. However, Pol Pots rhetoric and actions gave the Vietnamese government a reasonable pretext for war. Vietnam launched an all-out invasion of Cambodia and overthrew Pol Pot. He fled to the Thai borderlands, while the Vietnamese installed a new, more moderate communist government in Phnom Penh. Continued Revolutionary Activity Pol Pot was put on trial in absentia in 1980, and sentenced to death. Nonetheless, from his hideout in the Malai district of Banteay Meanchey Province, near the Cambodia/Thailand border, he continued to direct Khmer Rouge actions against the Vietnamese-controlled government for years. He announced his retirement in 1985, supposedly due to problems with asthma, but continued to direct the Khmer Rouge behind the scenes. Frustrated, the Vietnamese attacked the western provinces and drove the Khmer guerrillas into Thailand; Pol Pot would live in Trat, Thailand for several years. In 1989, the Vietnamese withdrew their troops from Cambodia. Pol Pot had been living in China, where he underwent treatment for facial cancer. He soon returned to western Cambodia but refused to take part in negotiations for a coalition government. A hardcore of Khmer Rouge loyalists continued to terrorize the western regions of the country and waged guerrilla war on the government. In June of 1997, Pol Pot was arrested and put on trial only for the murder of his friend Son Sen. He was sentenced to house arrest for the remainder of his life. Death and Legacy On April 15, 1998, Pol Pot heard the news on a Voice of America radio program that he was going to be turned over to an international tribunal for trial. He died that night; the official cause of death was heart failure, but his hasty cremation raised suspicions that it might have been suicide. In the end, it is difficult to assess Pol Pots legacy. Certainly, he was one of the bloodiest tyrants in history. His delusional plan for reforming Cambodia did set the country back, but it hardly created an agrarian utopia. Indeed, it is only after four decades that Cambodias wounds are beginning to heal, and some sort of normalcy is returning to this utterly ravaged nation. But a visitor does not even have to scratch the surface to find the scars of Cambodias Orwellian nightmare under the rule of Pol Pot. Source: Becker, Elizabeth. When the War Was Over: Cambodia and the Khmer Rouge Revolution, Public Affairs, 1998. Kiernan, Ben. The Pol Pot Regime: Race, Power, and Genocide in Cambodia under the Khmer Rouge, Hartford: Yale University Press, 2008. Short, Philip. Pol Pot: Anatomy of a Nightmare, New York: MacMillan, 2006.

Wednesday, December 25, 2019

SFAS 116 117 Executive Summary Paper Example

Essays on SFAS 116 117 Executive Summary Paper Essay Running head: SFAS 116 and SFAS 117 SFAS 116 and 117 Executive Summary - SFAS 116 and SFAS 117 The objective of the current report is to provide an insight into the background of two important accounting standards established by FASB in 1993. These accounting standards have major implication for entities that are registered as nonprofit organizations in the US. The accounting standards reviewed in this report are The Statement of Financial Accounting Standards (SFAS) Numbers 116 117. The pronouncements related to these accounting standards led to confusion amongst nonprofit organizations as to how these standards would affect their accounting methods. These standards are considered as a major step by FASB to set accounting methods for recognition, recording and presentation of contributions made to nonprofit organizations. This is referred to as fund accounting. Both standards complement each other as SFAS 116 provides requirements for accounting of the contributions received while on the other hand SFAS 117 specifies the structure of the financial statements to be prepared by nonprofit organizations. These standards are of great significance as this was the first time that the regulatory body took the initiative of bringing nonprofit organizations under the regulation umbrella by setting out steps to account for and report contributions received by nonprofit organizations in their financial statements. Upon examining the detailed requirements of both SFAS 116 and SFAS 117 it is clear that both standards serve different purpose yet aimed at bringing improvements in the working of nonprofit organizations and their financial reporting. Specifically, SFAS 116 provides guidelines on understanding the basis of donations made by donors to highlight the terms and conditions lay out by donors and accepted by the receivers. On the other hand, SFAS117 provides extensive guidelines under Generally Accepted Accounting Principles (GAAP) for nonprofit organizational to prepare of financial information regarding contributions and present it in their financial statements. Under this standard three financial statements including Statement of Cash Flows, Statement of Financial Position and Statement of Activities are required by all such organizations. In addition to these businesses may produce other types of reports but they are not considered mandatory by these standards (Davies, 2005). The common objective of both standards could therefore be suggested to increase the dependability of individuals upon the financial statements prepared by nonprofit organizations. Individuals who may wish to make donations to these nonprofit organizations need to have confidence in them for their contributions. The detailed financial statements can help donors to have clearer view of the working performance of nonprofit organizations registered in the US (Locklear, 1997). The standards are viewed to create confusion and disparity in financial reporting of contributions received by nonprofit organizations. Till now organizations are working on developing a good understanding of the requirements set out in these standards however there is still lot of work to be done to ensure the fulfillment of requirements by such organizations (Locklear, 1997). References Davies, C. (2005). The Impact of SFAS 116 117 on Nonprofit Organizations. Seattle, WA: Jacobson Jarvis Co. Locklear, A. (1997, March 1). Whats the difference between commercial fund accounting systems? Retrieved February 20, 2010, from AllBusiness.com: http://www.allbusiness.com/personal-finance/individual-taxes-tax-deductions/614958-1.html

Monday, December 16, 2019

Nursing As A Science And Art - 1439 Words

Questions to answer How nursing considered as a science and an art and discuss how the philosophy of nursing is applied to this definition. There is no contention that nursing is considered both as a science and art based on the dispensation of services to the community and patients. As a result of that, the paper seeks to explicitly elaborate the same by giving authentic distinction of why nursing is categorically classified on the two dynamics with a reflection of artistic and scientific intellectualism In this case, nursing is defined as an art since it deals with matters of dealing with community and direct support of patients through nurturing spiritual growth physical growth, mental care, and emotional support. These are some of the activities that shields were nursing as an art that is fulfilled in the following perspective of health principles (Nursing, C., Antonovich, J., Nursing, C., 2016).It allows universal propagation of compassion to other people, caring, equity that is non-judgmental, and cultural sensitivity that are derived from the loquacity of a calling. This implies that no one may be in a position s uch as medical officers, and practitioners would give credible services to the patients by applying art ideologies during nursing. However, nursing is also considered as a science because of the following. Nursing offers medical and health education to patients in the hospital and the public. Besides that, it also renders the acquisition of medical treatmentShow MoreRelatedIs Nursing an Art or Science1576 Words   |  7 Pages Is Nursing an Art or Science, or Both? NUR 1214 Abstract Nursing is defined and referred to as both an art and a science through theory and research in nursing practice. Although the science of nursing is grounded on the acquirement of knowledge and skills, along with theoretical understanding of nursing, but it is also described as ‘an experience lived between human beings’. Is Nursing an Art or Science, or Both? Introduction The terms science and art are essential for the nursing practiceRead MoreNursing as an Art and Science1150 Words   |  5 PagesTopic: The Art and Science of Nursing Name: Course: Instructor’s Name: Date: This paper seeks to explore Nursing practice in an attempt to demonstrate the change in perspective of the practice over the years from a traditional view to a more contemporary and realistic view. 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These are questions asked when we are developing knowledge about Nursing as both an Art and Science. Nursing gathers it generalized knowledge from experience with unique individuals from sources such as everyday non-scientific knowledge yet nursing always return to the individual for the application of its knowledge. What is nursing science? Nursing science is defined accordingRead MoreArt And Science Of Nursing2238 Words   |  9 PagesArt and Science of Nursing For the 14th straight year, the public once again ranked nurses as most ethical and most trusted profession in the United States (Gallup, 2015). But what makes nurses the most ethical and most trusted profession? Is it the science of applying evidence-based practice? Is it the art of providing unwavering support and care to patients and their families? Or is it be both? The aim of this paper is to define the art and science of nursing, discuss its influences in currentRead MoreThe Art And Science Of Nursing1977 Words   |  8 PagesThe Art and Science of Nursing Nursing is a profession that has evolved greatly over time and encompasses many different roles. Initially, nurses were thought of as caregivers who followed the orders of physicians and had little autonomy. As the profession has grown, nurses now hold higher roles and increased responsibilities with regards to patient care. There are two sides to nursing, one includes the caring, compassionate, humanistic aspects and the other involves the skills-based, objectiveRead MoreThe Art And Science Of Professional Nursing Practice1173 Words   |  5 PagesThe Art and Science of Professional Nursing Practice Frequently, nurses are considered the foundation of the healthcare industry and the stakes are high when certain qualities must be possessed when working with patients and providing quality care. Nurses have a profound ability to apply strong skill-based knowledge with a caring and compassionate attitude that can improve patient outcomes. They also play an important role that can positively or negatively affect the way patients and family membersRead MoreDefinition And Concepts Of Art And Science Of Nursing2271 Words   |  10 Pagesconcepts of art and science of nursing, how each of these concepts affects nursing practice based on literature, relate how they influence my current personal practice, identify the influences on the changing health care environment, and examine how my nursing practice has changed in the last five years. I will also discuss the strategies I have used to apply the art and science of nursing in my practice and identify the approach I will utilize after c ompleting my Bachelor of Science in Nursing (BSN).Read MoreEssay about Nursing: A Profession of Art and Science1114 Words   |  5 PagesNursing is a dynamic profession built upon a foundation of art and science. It has adapted to rapidly changing technology, rising patient acuity, and weathered the challenge of nursing shortages with an unwavering commitment to professionalism. In this paper I will discuss my beliefs and values, my vision for the future, and my strengths and limitation in pursuing my career goals. I will also reflect upon the influences that contributed to choosing nursing as a profession. Choice of Nursing InRead MoreThe Theory Of Humanistic Nursing1458 Words   |  6 Pagesand effective nursing practice is a combination of art and science. Both the art and science of nursing are employed when working with a patient on their health goals. The art of healing is the communicative and relationship building skills while the science of nursing is the technical skills related to the field. Throughout nursing history, theories have been developed that attempt to explain the role of the nurse. These theories often try to either explain the science or art of nursing. Some of these

Sunday, December 8, 2019

Wesfarmers Limited Operations in Australia-Samples for Students

Question: Identify a Multinational Company Operating in Australia. Provide a brief description of the Company. Answer: Introduction With the advancement of technology and globalisation, the corporations have expanded their business in multiple countries. Both small and large organisations are offering goods and services to customers from different countries. The international corporations are required to examine and comply with various domestic and foreign legal regulations to ensure that they fulfil the necessary legal requirement. Modern corporations can improve their reputation by effectively comply with their regulatory framework because it ensures that company is fulfilling its legal duties in an ethical manner. This report will focus on Wesfarmers Limited operations in Australia and the regulatory framework apply to the company. Further, the report will analyse the impact of various treaties, conventions, and agreements on the goods and services offered by Wesfarmers limited. Wesfarmers Limited Wesfarmers limited was founded in 1914, and its headquarters is situated in Perth, Western Australia. Primarily the company focuses on its retailing business, but it also has a predominant interest in various other sectors including coal mining, fertilisers, chemicals, and safety products. The company has more than 220,000 employees worldwide, and it has more than 500,000 shareholders (Wesfarmers, 2017). The corporation has more than 2,000 employees in New Zealand; in case of Asian countries such as Bangladesh, it has around 5,000 stakeholders. Wesfarmers limited had revenue of AU$65.98 billion in 2016; Richard Goyder is the CEO of the corporation (Wesfarmers, 2016). The company has various subsidiaries including Coles Supermarket, Cole Express, Bunnings, Kmart Tyre Auto Service, Vintage Cellars, and many others (Wesfarmers, 2017). The subsidiaries of Wesfarmers limited operate in New Caledonia, China, India, Singapore, Indonesia, Hong Kong, Bermuda, and United Kingdom. The New Zealand headquarters of the firm is situated in Auckland, New Zealand, while in India the corporation intends to open their apparel retain chain for expansion opportunities and increase business revenue. Regulatory Framework affecting Wesfarmers Limited A regulatory framework is defined as an essential infrastructure that supports the implementation and directions of various regulations, policies, activities, and law followed by a corporation (Sheenan, 2009). The regulatory framework of retail industry provides various rules and regulations that focus on governing the practices and offering of retail products offered by energy and grocery retailers. The company implements new policies to face market challenges and continuously satisfy its customers' requirements; these policies are required to comply with regulatory framework of different counties. The regulatory framework provides provision regarding various functions of the retailing industry including safety, health, trade practices, environment, food safety and privacy. The multinational corporations are subject to 30 percent corporate tax just like local firms (Australian Taxation Office, 2017). The location of headquarters has a considerable influence on a companys tax liabili ty because in some countries there is higher tax rate than compared to other. Australia and New Zealand have entered into an agreement to regulate double taxation convention properly. The international organisation usually finds loopholes in regulations to avoid paying large amount of tax, therefore, they carefully expand in other countries and cautiously select the place for their headquarters. Wesfarmers limited is also required to comply with regulatory framework of labour law; the company complies with various safety, health, wages, and benefits regulations enacted by the government for protection of workers. The company complies with Workplace Relations Act 1996 to ensure they maintain equally in workers and fulfil the necessary requirement for their safety (Cooney, Cooney and Cooney, 2006). In New Zealand, the company fulfil the requirement of Labour Framework of Employment Relations Act 2000 to comply with the labour law. Wesfarmers limited value its employees and considered them a valuable asset, therefore, the corporation also comply with the regulato ry framework of Health and Safety in Employment Act 1992, Equal Pay Act 1972 and Human Rights Act 1993 (Robson, et al., 2007). Wesfarmers limited pays special attention to its workers that are situated in developing countries such as Bangladesh; due to lack of education and poverty, living condition of workers is bad (Afrin, 2014). Therefore, the company provides appropriate training and salary packages to upgrade the living standards of its workers which also benefit the company by increasing its reputation. The corporation properly complies with Bangladesh Labour Act 2006 to ensure they fulfil the requirement of the regulatory framework. In the United Kingdom, the company complies with Employment Rights Act 1996 to comply with provisions relating to childcare, maternity leave, working hours and others. In Australia, the company is required to follow the regulatory framework of food safety regulations (Azizul Islam and Jain, 2013). Wesfarmers limited offers food products to its customers through supermarkets and departmental stores, therefore, they have to ensure that their products are not hazardous to con sumers health. The products are required to be environment-friendly and safe for the consumption or else the government can impose penalties on the corporation. Wesfarmers limited is required to comply with the standard provided by the Food Standards Australia New Zealand (FSANZ) (Mhurchu, 2007). In recent years, the role of international organisation regarding the protection of the environment has grown. The corporations are expected to establish a code of standard to ensure their practices are not polluting the environment, and they are complying with the environment regulatory framework. From 2000, the government of Australia started imposing Goods and Services Tax (GST), and Wesfarmers limited has to pay this tax as well. The current rate of GST in Australia is 10 percent (Australian Taxation Office, 2017). The GST provides a uniform tax which reduces the requirement of corporations to file separate tax for different operations; it establishes uniformity in business policies and strengthens the taxation regulations. Wesfarmers limited is required to comply with various mining laws that are implemented by the government for the protection of workers and environment. In India, the corporation complies with Mines and Minerals (Development and Regulation) Act, 1999 which provide a regulatory framework that is necessary to be fulfilled by the corporations for ensuring labour safety. The WorkSafe New Zealand Act 2013 and Mines Regulation 2014 have implemented by the government of New Zealand and the United Kingdom respectively; Wesfarmers is required to comply with these regulatory frameworks and implement them into their business strategies (New Zealand Petroleum and Minerals, 2017). Treaties, Conventions or Agreements that Influence Goods and Services of Wesfarmers Limited Treaty is defined as an agreement under international law in which the parties are two different counties. Primarily, the treaties are adopted by the countries to promote and support the trading practices between countries that positively affect their national income and economic growth. The government of Australia and New Zealand has entered into various treaties such as Australia and New Zealand Closer Economic Relations, New Zealand Free Trade and ASEAN-Australia (Barton, Gwynne and Murray, 2007). On the other hand, the New Zealand government has implemented Anti-Counterfeiting Trade Agreement which abandoned the trading of counterfeit goods. The coal mining business of Wesfarmers limited did not negatively influence by this treaty because the firm trades no counterfeit or exploratory goods. This allowed company to maintain a positive reputation among the customers because it shows that it ethically performs its operations. Along with retail industry, Wesfarmers limited focuses on mining and energy operations as well which allowed them to gain a competitive advantage over its primary competitors Woolworth and BHP Billiton (Dagge, 2016). The subsidiaries of the company also assist them to formulate a collaborative business contribute to the national income. For example, Bunnings established 15 new sites from which seven were leasehold trading, six were freehold trading, and two were freehold development sites. The company allowed Wesfarmers to trade in 11 out of 15 sites so that their customers can easily access their product and services throughout Australia (Nottage, 2015). Similarly, Wesfarmers limited can increase its global expansion through the international initiatives started by its subsidiaries. Additionally, Wesfarmers limited followed the protocol that was signed between India and Australia in 2011, which demonstrate how International Corporation can avoid double taxation along with fiscal evasion. Due to this treaty, the source country only has to pay the cross-border service tax when the company conducted trading for more than 183 days in 12 months. This approach assists the source country in gaining pro fits for their natural resources by trading with another country, these practices between Australia and India is supported by the legislation called International Tax Agreement Act 2014. In case of trading or exporting any hazardous waste or material, the company is required to take a permit from Ministry of Economic Development that is situated in Australia (Kuppusamy and Anantharaman, 2014). The subsidiary of the company, Coles, signed a long-term supply agreement through which they offer competitive prices. Furthermore, WesCEF mitigates the threat of market demand for products, by incorporating long-term contracts and establishing price mechanism that focuses on supporting short-term spot agreements. By establishing this approach, the corporation is able to satisfy the interest of each associated stakeholder through the business procedure, and it has allowed Wesfarmers limited to lead the retailing market in Australia. In case of coal and mining operations, the company has signed a coal supply agreement with the Stanwell Corporation Limited. The agreement allowed the company to enter into a three-year partnership agreement which resulted in increasing their association with the indigenous community. Wesfarmers limited focuses on providing paid maternity leaves, flexible working hours, maintaining the inclusive culture, keep in tough programs, and on-site vacation areas (Booth and Coveney, 2015). These programs ensure that corporation is complying with various mining regulations. The treaties and agreement between various countries assist Wesfarmers in easily expanding its business at a global stage. Governments implement such treaties to promote and support international trading because it increases national income and economic growth. Wesfarmers limited is required to properly assess the regulatory frameworks and other governmental regulations that influence its business and comply with them while formulating business policies. Conclusion From the above observations, it can be concluded that international corporations are required to comply with the regulatory framework of various countries. Wesfarmers Limited is Australias largest retailing corporation; the company also operates in fertilizer, coal mining, safety products and chemicals industry. The company complies with various domestic and international regulations that are implemented by the government for safety and protection of customers, workers, and environment. The corporation is required to pay various tax levied by the government such as Goods and Services Tax and Corporation Tax. The operations and performance of the business are influenced by the various treaties, conventions, and agreements. The free trade treaty established between Australia and New Zealand promotes and support trading practices between the firms of both industries. Wesfarmers limited enter into various agreements with its subsidiaries and government from different countries to expand their business globally. For effective growth and sustainable development, the corporations are required to assess their regulatory framework and comply it while formulating business policies. References Afrin, S., 2014. Labour Condition in the Apparel Industry of Bangladesh: Is Bangladesh Labour Law 2006 Enough?.Developing Country Studies,4(11). Australian Taxation Office., 2017. Company tax rates. [Online] Australian Taxation Office. Available at: https://www.ato.gov.au/Rates/Company-tax/ [Accessed on 30/11/2017] Australian Taxation Office., 2017. GST. [Online] Australian Taxation Office. Available at: https://www.ato.gov.au/Business/GST/ [Accessed on 30/11/2017] Azizul Islam, M. and Jain, A., 2013. Workplace human rights reporting: a study of Australian garment and retail companies.Australian Accounting Review,23(2), pp.102-116. Barton, J.R., Gwynne, R.N. and Murray, W.E., 2007. Competition and co?operation in the semi?periphery: closer economic partnership and sectoral transformations in Chile and New Zealand.The Geographical Journal,173(3), pp.224-241. Booth, S. and Coveney, J., 2017. Big Food The Industrial Food System. InFood Democracy. Springer Singapore. Cooney, S., Cooney, S. and Cooney, S., 2006. Time and money under WorkChoices: understanding the new Workplace Relations Act as a scheme of regulation.UNSWLJ,29, p.215. Dagge, J., 2016. Wesfarmers overtakes rival Woolworths and BHP Billiton to become biggest Australian. [Online] The Daily Telegraph. Available at: https://www.dailytelegraph.com.au/business/wesfarmers-overtakes-rival-woolworths-and-bhp-billiton-to-become-biggest-australian/news-story/4d805e696f21512ecd7d08814e08e48a [Accessed on 30/11/2017] Kuppusamy, J. and Anatharaman, R. N., 2014. A Critical review of barriers to Export Business. [Online] Indian Journal. Available at: https://www.indianjournals.com/ijor.aspx?target=ijor:sjbmsvolume=10issue=1article=002 [Accessed on 30/11/2017] Mhurchu, C.N. and Gorton, D., 2007. Nutrition labels and claims in New Zealand and Australia: a review of use and understanding.Australian and New Zealand journal of public health,31(2), pp.105-112. New Zealand Petroleum and Minerals., 2017. Tools and services. [Online] New Zealand Petroleum and Minerals. Available at: https://nzpam.govt.nz/ [Accessed on 30/11/2017] Nottage, L., 2014. Do Many of Australias Bilateral Treaties Really Not Provide Full Advance Consent to Investor-State Arbitration? Analysis and Regional Implications of Planet Mining v Indonesia and Regional Implication. Sydney Law School Research Paper 14/39. Robson, L.S., Clarke, J.A., Cullen, K., Bielecky, A., Severin, C., Bigelow, P.L., Irvin, E., Culyer, A. and Mahood, Q., 2007. The effectiveness of occupational health and safety management system interventions: a systematic review.Safety Science,45(3), pp.329-353. Sheenan, K., 2009. The regulatory framework for executive remuneration in Australia.Sydney L. Rev.,31, p.273. Wesfarmers., 2016. 2016 Full-Year Results Briefing Presentation. [PDF] Wesfarmers. Available at: https://www.wesfarmers.com.au/docs/default-source/asx-announcements/2016-full-year-results-briefing-presentation.pdf?sfvrsn=0 [Accessed on 30/11/2017] Wesfarmers., 2017. Our Businesses. [Online] Wesfarmers. Available at: https://www.wesfarmers.com.au/our-businesses/our-businesses [Accessed on 30/11/2017] Wesfarmers., 2017. Who we are. [Online] Wesfarmers. Available at: https://www.wesfarmers.com.au/who-we-are/who-we-are [Accessed on 30/11/2017]

Sunday, December 1, 2019

The Actress (Theatrical Novel). The green version of Review Essay Example

The Actress (Theatrical Novel). The green version of Review Paper Essay on The Actress (Theatrical Novel). The green version of . Fun, easy reading It was interesting to observe the authors version of what will become of the capital in the near future of course, fantasy Full, and hardly describe the capabilities will So, the plot -. Young, but, of course, an aging actress who lost her husband (allegedly by his own stupidity, etc. here and remorse come on stage), and the opportunity for career growth, taking drugs, spends lonely nights in the trash of their own past and apartments, plays a minor role in a word, rotting girl he meets the devil n follows (or rather, during) attempts to die. He offers her fame, talent and the whole world at her feet and, instead, nothing. But the devil lied to her ambiguous truth, paraphrasing classics. Nina (the main character, on whose behalf and narrative goes) back to life, gets the best roles, endless youth, beauty, and glory We will write a custom essay sample on The Actress (Theatrical Novel). The green version of Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Actress (Theatrical Novel). The green version of Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Actress (Theatrical Novel). The green version of Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer On the one hand -. Gets dreamed about. But the problem is that people who are looking at it from the audience, start committing suicide in tens of feelings to a-great-Nina. Then the girl realizes that something is amiss, and infernal man of its allegedly sleeping likely real. Nina wants to leave the game, but not everything is simple Next to retell the story will not) it is better to read the first mouth , ie from the book, and I shall continue on my own opinion: The plot is scored by all and sundry. Goethes Faust with his nervous hiccups. Not to say that the book struck me. This is another shocker. It differs only in the addition of fiction, futuristic time, and of a philosophical subtext that, they say, love will win and Satan The book on the fan, plus -. Given its size and simplicity of the language of the author read it can at least to add another paint (green in this case) in the picture of modern literature which navryadli in the future we dare to call a classic. In general, for smile etc. Reading necessarily)