Tuesday, December 31, 2019

Promoting and Protecting Minority Rights Essay - 2310 Words

The founding fathers of the United States Constitution suspected that through democracy, a government ruled by the majority, the majority could easily become tyrannical in its usage of unrestricted power. That is, in denying or denoting the rights of certain minority groups. These fathers included Thomas Jefferson who stated in his 1801 Inaugural Address for President of the United States, â€Å"All, too, will bear in mind this sacred principle, that though the will of the majority is in all cases to prevail, that will to be rightful must be reasonable; that the minority possess their equal rights, which equal law must protect, and to violate would be oppression.† Despite the possibility of defying majority rule resulting in some†¦show more content†¦Since, Afro-Cubans are unable to voice their discontent of which could lead to a positive change for the group, individual Afro-Cubans continue to be deprived of rights. If that minority group is not granted protection of rights, there remains little reason to grant protection of rights to other minority groups. The founders of the United States despite disagreeing on many other things, did find similar ground in balancing minority rights with majority rule. While on one hand, it seemed reasonable to allow the majority to choose policy, on the other it seemed clear a majority could just as easily abuse a minority as a king could abuse his people if left completely unrestricted. Thomas Jefferson, in his own words stated In Republics, the great danger is, that the majority may not sufficiently respect the rights of the minority.† If the federal government did not take strides to protect the minority through the Bill of Rights, and other equally or more sufficient forms, the majority could easily oppress the minority. The history of African-Americans is probably the best example of what occurs when the government doesn’t protect minority rights. One of the distinct phenomenons in government that has occurred within African-American history regarding the minority group’s rights is the institution of slavery. In the beginning of theShow MoreRelatedGlobalization And Its Effects On Culture1087 Words   |  5 PagesGlobalization is commonly examined by simply dissecting its political and economic consequences. As a result, the effects on culture are often overlooked. According to U.S. Census projections, by 2043 non-Hispanic whites will become a minority consisting of 47 percent of the U.S. population (Barreto, et al 1). Examining the world as a whole, a 2015 study by the United Nations Department of Economic and Social Affairs/Population Division found that between 1950-2000, an average of 2.8 million peopleRead MoreProtecting The Rights Of Minority Groups1538 Words   |  7 Pagesto find a balance between the preservation of liberty rights, and protecting human rights and promoting equality. As a liberal society, we must protect the liberty right to freedom of expression; however, being a liberal society also means that there ought to be a responsibility to protect vulnerable minorities from being harmed by hate speech. As a result of competing rights, the state often faces the difficult task of determining when one right trumps the other. In this essay, I will discuss andRead MoreCommunication Is Most Vital For The Health Status Of Public855 Words   |  4 PagesCommunication is most crucial in promoting and protecting the health status of people. Also, it has a crucial role in providing culturally competent care to the people of various ethnic and racial minorities. Without communication it is not only impossible to assess, diagnose, provide health services and education to the consumers but also difficult to utilize the evidence- based research into practice, which has negative effects on the health status of public. Speaker note: diversity of populationRead MorePresident Johnson s Vision Of Creating A Great Society1248 Words   |  5 Pagesstimulate growth of minority-owned businesses have existed in the United States since the late 1960s. President Johnson’s vision of creating a â€Å"Great Society† led to a host of endeavors that sought to change the political, social and economic landscape of the U.S. In his 1965 commencement address to graduates of Howard University, LBJ gave voice to his vision, declaring, â€Å"We seek not just freedom but opportunity. We seek not just legal equity but human ability, not just equality as a right and a theoryRead MoreWhat Are Human Rights And From Where Do They Originate?1400 Words   |  6 PagesWhat are human rights and from where do they originate? According to Campbell, MacKinnon Stevens (2010), there are two prominent schools of thought with regards to human rights, natural law and positivism. Natural law is grounded in religion and morality, based on God, and contends that individuals know the difference between what is right and what is wrong (Cummings, et al., 2010). Proponents of natural law believe that every individual is born with human rights and that states can only enactRead MoreThe United States Should Promote Democracy998 Words   |  4 Pagesought to promote democracy in the Middle East Democracy is a system of government by the whole population or all the eligible members of a state, and is one with representative institutions and a rule of law. Observation 1: when we talk about promoting democracy, there are many ways to carry out this promotion. The United States is not obligated to take one course of action. Rather, the US can alter and adjust its approach to what is most suitable for that situation. Different tools might be appropriateRead More Amendments to the Constitution Essay1290 Words   |  6 Pagescountry was being molded and formed into a great nation by the founding fathers. Expectations and rules had to be set to protect the rights of the minorities and majorities. Amendments to the Constitution were written to ensure equality for all in changing times. The First Amendment is one of the most recognized rights in the Bill of Rights. It is a basic right that seems to help define each person as an individual yet as part of an association. The amendment states that â€Å"Congress shall makeRead MoreBusiness And Human Rights : The Evolving International Agenda By John Gerard Ruggie1504 Words   |  7 PagesBusiness and Human Rights: The Evolving International Agenda by John Gerard Ruggie Summary and background This paper analyzes the development of human rights and business in an international view, states the factual issues, and provides strategies to improve the existing realities. The article explains the conceptual challenges to let readers know the basic foundation of international human rights, such as globalization, global value chains, transnational corporate networks, duties and rights. ImportantRead MoreMinority And Majority Rights : Canada1389 Words   |  6 Pages Minority and Majority Rights in Canada Olivia Gomes CLU 4U1 Mr. McCormick Tuesday, November 11, 2014 In recent decades of Canadian history, Canada’s social and political change has rapidly formed visible minority and majority groups- Canada has had formally entrenched a constitution, withstood two attempts by the Quebec’s provincial government to secede from the federation, and undertaken a radical shift in immigration policy that tripled the visible minority population. These changesRead MoreMulticulturalism Is An Essential Symbol Of The Canadian Heritage And Identity Essay1106 Words   |  5 PagesPromoting Multiculturalism: As it is considered that Canada’s officials policy of multiculturalism inspires a diversity of religions as part of the diversity of cultures. The multiculturalism Act 1988 proclaims that â€Å"Multiculturalism is an essential symbol of the Canadian heritage and identity.† The government and the public school system always give effort to promote the sense of multiculturalism. The ideals of the multiculturalism are helping the minorities to breathe their faiths and beliefs

Monday, December 23, 2019

Comparison of Aspe for Ifrs - 3356 Words

Accounting Standards in Transition | A Comparison of IFRS and ASPE in Canada | | | | TABLE OF CONTENTS Executive Summary III Part I Key Differences between IFRS and ASPE 1 I. Frameworks for Financial Reporting 1 II. Form and Components of the Required Financial Statements 1 III. Revenues and Expenses Recognition 2 IV. Errors, Changes in Estimates, and Changes in Accounting Policies 2 V. Cash and Receivables 3 VI. Inventories 3 VII. Financial Assets 3 VIII. Property, Plant, and Equipment 4 IX. Intangible Assets, Goodwill, Mineral Resources, and Agriculture 4 X. Applications of Fair Value: Revaluations, Impairments, and Non-current Assets Held for Sale 4 XI. Current Liabilities 5 XII. Contingencies†¦show more content†¦In summary, IFRS is more restrictive of assets than ASPE and more encompassing of liabilities than ASPE. It results in the equity section under IFRS being reported more conservatively than under ASPE (CICA, 2011, Section 1000). III. Revenues and Expenses Recognition The key difference of revenues and expenses recognition is obvious. According to IFRS, the income statement records the increasing of future economic benefit as revenues, such as sales, interests, dividends, and rents, and the recognition of revenues and expenses are combined directly in the same transaction (Matching principle). But ASPE standards state that the income statement only records the existing or realizing performance as revenues. Same situation in the expenses, in IFRS’s income statement, they are recognized by a decrease in the asset or an increase in the liability for future position. In addition, under ASPE, we do not recognize an expense as a provision unless the benefit does qualifies as an asset (CICA, 2011, Section 1000). IV. Errors, Changes in Estimates, and Changes in Accounting Policies Under IFRS, a full retrospective restatement is required to correct the prior period error, unless it is impracticable to determine the period-specific effects. For ASPE, a private enterprise is allowed to make the correction on the error on each specific prior period. Under IFRS, the recognition of changes in accounting estimates affects the future period. If theShow MoreRelatedSolving The Financial Issues Of Watering Can Inc. Essay2597 Words   |  11 PagesBank is the secondary user of Watering Can Inc.’s financial statement, as they are getting lots of interest out of the WCI’s net income. Satisfying the Small Bank is more important goal to satisfying Jack, as it is more stable source of loan in comparison to Jack, who can always take away the loan at any time. The objective of the Small Bank through financial statement is to see the maximized net income, which is opposed to the objective of the primary user, the Parkers. Me, as a CPA cannot satisfyRead MoreCma Mock Exam Solution19872 Words   |  80 PagesROI of 14.0%. Certified Management Accountants of Ontario Page 33 (60 pages) Fall 2011 – Mock Entrance Examination 1 64. Answer: a Residual income (RI) is an absolute measure (i.e. dollars) which makes it difficult to make direct comparisons across divisions because the level of investment of the various divisions may differ. ROI is a percentage, which is a common statistic used for comparative purposes. Distractors: b) Both ROI and RI consider both profits and investments. c) BothRead MoreTopic: Performance Management6978 Words   |  28 Pagesstatement to determine cash needs; 6. Looking at different short-term investment strategies as a means to effectively utilize excess cash; 7. Examining the effectiveness of internal control systems within an organization; 8. Reporting results using IFRS, ASPE or a disclosed basis of accounting; and 9. Analyzing a company’s various product lines. Management accountants are often called upon to provide the analysis required for pricing decisions, such as cost-volume-profit, product costing, expectedRead MoreFriedlan 4e Accounting Chapter 3 Solution28374 Words   |  114 Pageshave on deposit. Q3-18. An executory contract is an exchange of promises where one party promises to supply goods or services and the other party promises to pay for them, but neither side has yet fulfilled its side of the bargain. Under IFRS (and ASPE) these arrangements are not usually recorded in the accounting system. Q3-19. The things that must be known are: 1. Which elements of the accounting equation are affected? 2. Which specific asset, liability, owners’ equity, revenue, and

Saturday, December 14, 2019

Bp Case Free Essays

1. The aspects of BP’s ethical culture that could have contributed to the Gulf Coast oil spill disaster include: * The company tried to assure concerned stakeholders that it took environmental concerns seriously, but BP’s actions have not always concided with its words. BP has engaged in numerous instances of questionable behavior including fraud, environmental, and ethical transgressions clearly demonstrate that the company has a history of disregarding the well-being of stakeholders. We will write a custom essay sample on Bp Case or any similar topic only for you Order Now The company has claimed to be an ethical company, concerned with stakeholder well-being, but its many violations tell a different story. * BP’s code of conduct was not sufficient to prevent a man made environmental disaster on an unprecedented scale. Apparently, BP’s code did not effectively address specific high risk activities within the scope of daily operations. * An investigation implies that BP cut short procedures and quality testing of the pipe (tests that are meant to detect has in the well). Also, BP used a less costly well design that some investigators deemed â€Å"risky†. Installation of this design is easier and costs are lower. Although, BP didn’t break any laws by using this design, they ignored safer alternatives (to save money) that might have prevented, or at least hindered, the accident. * BP admitted that they had ignored several procedures required by the Clean Air Act for ensuring mechanical integrity and a safe startup between 1999 until the explosion in 2005 that killed 15 employees and injured another 170 people. The explosion was the result of a leak of hydrocarbon liquid, and vapor. Another leak that happened in 2006 occurred after BP failed to respond to numerous red flags. One of these flags consisted of a dangerous corrosion in its pipes that had gone unchecked for more than a decade. * To narrow this entire question up, BP took shortcuts in their productions to cut their costs, and ignored defaults, regular routine cleanings, and maintenance of the rigs causing explosions and leaks, and people getting killed, harmed, or injured. . Yes, BP engaged in purposeful avoidance of risk management. * Some suggest that BP cut corners in risk management to save time and money. * BP had a responsibility to ensure that appropriate precautions were taken to prevent a disaster, but they failed to meet their responsibilities. For example, one technician that worked on the oil rig accused BP of willful negligence. He claims that BP did in fact have knowledge that the rig’s blowout preventer was l eaking weeks prior to the explosion, but did not halt the production. BP’s contingency plan in case of a disaster was inadequate. It contained many important inaccuracies. For example, one of the wildlife experts listed as an emergency responder had been dead since 2005. Another example, is that the contingency plan estimated that if a oil spill should occur, that the company would be able to recover about 500,000 barrels of oil per day, when in reality it took BP months to just contain the leak, at a spill rate of much less than listed in their plan. The inaccuracies of BP’s contingency plan shows how unprepared the company was for a disaster like the Deep Water Horizon spill. 3. I think that in order for BP to rebuild their reputation and manage the risks associated with offshore drilling, they should not take shortcuts or cut corners to save time or money. They should commit to a socially responsible approach and stakeholder engagement. They should have safety organizations in place. They should follow safety rules and regulations. Conduct better start up procedures. How to cite Bp Case, Essay examples

Friday, December 6, 2019

The Concept of Business Model Sample for Students-Myassignment

Question: Write an Essay on Business Model. Answer: The business model concept is designed to aid in the exploitation of a business potential of an innovation (Seppanen, 2009). Seppanen in his paper goes on to explain that the business model covers those resources an organization possess, and assist in the effort of an organization to build a larger capability in innovation. According to Johnson (2008) a business model entails four interconnecting components which when put together, deliver and create value. The most essential component is the customer value proposition, and the other components are key processes, profit formula and resources (Johnson, 2008).The business model is mandatory because of the features in market economies where we have costs of transactions, choice of customers, and heterogeneity amid competition, consumers and producers. The business model concept is attaining grip in various disciplines yet it is still disapproved for being vague, fuzzy and missing consensus on its features and meaning (Fielt, 2013). The business concept helps in the study of the way a company drives economy rate from a technology that has been advanced (Rasmussen, 2007). Zott and Amit revolved to analyze the rate chain, strategize in network theory, innovate Schumpeterian, resource based of the firm and transact the economy rate in order to deliver the foundation of an assimilated model of rate formation in the company (Christoph Amit, 2001). The business model is described as a way in which you identify a business and a way it makes profit. This reflects running of the business hypothesis which entails customers needs, and in what way they need it. It can also be referred to as business performance that cause a larger efficiency by using information technology. The process of conceptualization is the phase which creates the focus of the study. The main activities during the conceptualization stage of the modelling process should include familiarizing with the problem area, defining time horizon of the problem and defining the main questions to be addressed (Randers, 1980). Furthermore, one requires to understand the social structure, problem and process to aid in business model conceptualization In addition, when intellectualizing a fresh knowledge, it is important to put your intelligence towards precise measurements then hunt solutions to assured queries to aid develop idea from primary thought through various steps of innovation (Balasubramanian, n.d.). Another important aspect is to communicate to the deliberate aims of your business. Conceptualizing your hint by a perfect vision of target market, economical placing plus tying it to the main skills of the business are serious reasons in the achievement of an innovation. In aspect of business model, innovators used to reason thoroughly and intellectualize their knowledge by applying the use of business alignment, competitive advantage, execution, customers and business value. Business models can be engaged by organizations in resolving static difficulties through making use of their seizing, sensing, and renovating abilities (Anjorin Ravi, 2012). For instance, through making sure their objectives and goals are well conversant by the known probabilities at a marketplace presented by the existing plus upcoming technologies which also affect their value intention to customers in addition to the nature of their output and inputs. Likewise, utilization of significant resources, network, and significant associates could be coupled by greater levels of absorptive, adaptive, and innovative abilities of a company. In the unsettled domain of electronic commerce, companies can only thrive by constantly revising their models (Reuver, Bouwman, Maclnnes, 2009). When resolving dynamic complications, dynamic business models can be used to perfect the connection between firm performance and technology development, the technology sway on business model innovation, and the technology organization improvement (Baden-Fuller Haefliger, 2013). In various markets, specifically those swayed by advanced technology, it gets difficult on how to improve and correct technology because of the ever-changing demands of customers. The business model may require alteration to correct technology features that make customer value. Likewise, components of the model may vary so as to allow technology advancement that fulfill desires of customers. When a business initiative is known, its moreover implicitly before explicitly hires an exact corporate ideal that describes the structural design before strategy of the rate formation, supply and supply mechanisms it pays. The principle of corporate model is in describing the technique by which the initiative provides rate to consumers, attracts consumers to compensate for value, then transform payments towards profits (Teece, 2010). A significant part of business model design involves thinking on how one can capture value from innovation. Any product advancement is required to be joined with a business model development that states its capturing value and market approaches. Evidently technological innovation cannot guarantee economic or business achievement. Intellectuals have accepted that innovation of technology without a strategy of commercialization is as likely to lead to the distraction of firms. A good model implementation and design, joined with careful strategic analysis, are crucial for innovation to thrive or else companies will stumble. Business models can be used as units of analysis to understand how firms partner. In strategic management the study unit is the industry wherein a business is competing, the business unit, and the organization which is most business units legal entity. Researchers try to assess why some companies have extra incomes than other similar companies on the foundation of these units. Exponents claim that the structure of the industry is important for greater profits. Companies can make a choice on what position they want to possess in an industry, in which industry they would like to run, and how they can alter the structure of the industry so as to get a more favorable structure of industry, for example, through making hindrances for entrance of new comers. Zott and amits article states that, the business model of an organization is the structure of dependent undertakings that surpasses the principal organization and extents its limits (Zott Amit, 2010). The organization is allowed to concert with its associates for value generation. An activity system is defined as a group of dependent activities of an organization, including those carried out by the company, its consumers, and its associates. Zott and Amit put forward two considerations that designers of activity systems need to think through. The first one is the design element which is comprised of structure, content, and governance. The activity system structure defines how activities are connected and captures how they are important for the business model. The system content talks about activity selection. A good illustration of this is when the Ban Colombia had to implement activities that were aimed at offering microcredit to over 60% of Colombians who never had access to servi ces of banking. Hence the bank required to hire new staff, train its management, and improve their competences. This show how the business models are systems under the article because the bank was forced to come up with a product that favored the customers. This new product was intended to increase their customer base and as a result, the innovation led to a higher demand for staff at the bank so as to serve the added customers at the bank. This illustrates how the doing of one thing results to the necessity of anther within an organization. The zott and amit journal brings out this concept clearly compared to other journals. Lastly, under the design element, there is the system governance which denotes whoever carrying out the activities. Moreover, Zott and Amit insisted that it is the design themes which are structure of design elements and consists of novelty, lock-in, complementarities, and efficiency. Novelty involves adopting new activities and new techniques of relating them, and the various ways the activities could be governed. An example of novelty as an activity system is Apple which shifted from production of hardware only to music distribution as an activity. Music distribution was an innovation that apple had to implement so as to increase their revenues because of the increased competition in the phone and laptops in the market. Lock-in are activity systems which are designed to ensure third parties are kept attracted as contributors to business models. Complementarities occur whenever any system activities generate more value than independent running of activities. For example, the process of depositing in banking is a significant banking source that supplements the activity of lending by banks by provi ding cash deposits that are then used to issue loans. Finally, the efficiency design denotes how companies employ the activity system design they possess with an intention of realizing greater efficiency by reducing costs and transactions. This is achieved through the employing of lean production systems which ensure there is maximum output with less cost incurred for inputs. The zott and Amit article helps understand business models as systems the most, because of how they elaborate the creation of value through business model innovation. The article explains that an organization should bring together all its components and choose activities that are favorable to all of them.it helps understand the business models as systems as it mentions for example for a business, they should come up with a way of bringing together the customers and suppliers together. This can be done through cross functioning so that they can increase the revenues from the customers and also reduce costs of supplies. In conclusion, business models could be regarded to be outlines of the way organizations carry out business, how they provide value to interested parties, and the way they connect product and factor markets. The activity systems perspective according to Zott and Amit addresses all these important matters, and gives administrators a semantic and a theoretical tool to address and engage them in perceptive exchange of ideas and imaginative design. Additionally, a business model inspires the organization in complete and universal reasoning when planning its business model, rather than putting much concentration on isolated, individual selections. References Anjorin, J. A., Ravi, P. V. (2012). Business Models: Assessments of the dynamic aspects and non-dynamic aspects. Blekinge Institute of Technology. Baden-Fuller, C., Haefliger, S. (2013). Business Models and Technological innovation. Long Range Planning, 46, 419-426. Retrieved from https://www.elsevier.com/locate/lrp Balasubramanian, V. (n.d.). Innovation Management.se. Retrieved April 15, 2017 Christoph, Z., Amit, R. (2001). Value creation in e-business. Strategic Management Journal, 22(6), 493-520. Fielt, D. E. (2013). Conceptualising Business Models: Definitions, Frameworks and Classification. Journal of Business Models, 1(1), 85-105. Johnson, C. a. (2008). Conceptualisation Business Models:Definitions, Frameworks and Classifications. Journal of Business Models, 52-53. Randers, J. (1980). Guidelines for Model Conceptualization; Elements of the System Dynaamics Method. Pegasus Communications. Rasmussen, B. (2007). Business Models and the Theory of the Firm. Melbourne, AUSTRALIA. Retrieved June 2007 Reuver, M. d., Bouwman, H., Maclnnes, I. (2009, April). Business model dynamics: a case survey. Journal of Theoretical and Applied Electronic Commerce Research, 4(1), 1-11. Retrieved from https://www.jtaer.com Seppanen, M. (2009). Empirical classification of resources in a business model concept. Intangible Capital, 5(2), 102-124. Teece, D. J. (2010). Long Range Planning, 43, 172-194. Retrieved from https://www.elsevier.com/locate/lrp Zott, C., Amit, R. (2010). Business Model Design: An Activity System Perspective. Long Range Planning, 43, 216-226.