Corporate Tax Avoidance and Audit Efforts †Free Samples to Students

Question: Discuss about the Corporate Tax Avoidance and Audit Efforts. Answer: Introduction The companies have to prepare the financial statements as per the conceptual framework and present the requisite information on the companys financials to both the internal and the external users, which can help them to take the economic and financial decisions (Flix, 2017) Internal users include employees, the director, the customers, the creditors, debtors, etc. whereas the external users include the financial institutions, banks, the government, tax authorities, etc. Further, one of the companies Wesfarmers listed on ASX has been analysed for disclosure aspects on PPE and how it fulfills the disclosure and qualitative information requirements of the user. The general-purpose financial statement aims at providing the relevant and reliable information and that can meet the requirement of recognition, definition, assets, liabilities, etc. The users of information do not only need the data on resources of the company but how they are being optimally utilised to the best benefit of the company. General-purpose financial statements also aim at disclosure of all the critical and valuable information on the company and its claims and the major and significant changes that the company might have gone through which may have an impact on the decisions. It also aims at finding out the reasons for the changes in the cash flow of the company through the statement of comprehensive income and the cash flow statement. Not only quantitative but the qualitative information is also required to complete the image of total changes in the companys claims and resources. For this purpose, the company prepares the statement of changes in equity.(Bae, 2017) Qualitative characteristics of financial reporting is equally important as the financial report itself as it helps in useful decision-making. It becomes more relevant and useful when it is timely, understandable, comparable and verifiable. The major aspects of this includes faithful representation of the financial data based on which decisions can be taken and it should be fairly material in the circumstances of the case. Comparability of the data means it can be easily compared with the prior period, with the other company in the same industry, with the budgeted data, and therefore it should be prepared in the same fashion. Further timeliness means it should come at the right time and not after the decision is already taken or at the last minute or else it will lose its relevance. (Jones, 2017) The 3rd qualitative aspect, which is verifiability, denotes that the financial statement should give a reasonable assurance to the users about the status of the company and should impart the information, which it purports to represent. The 4th and the last aspect of qualitative information is the understandability of the data which means that it should not be complex and should be easy to read and convenient to interpret. It should not be misleading and incomplete as this may have severe impact on the decisions taken. Generally, the financial reports is being prepared for a user having reasonable knowledge or finance and who can interpret it with diligence. The company chosen for analysis here is Wesfarmers Limited which is one of the major Australian conglomerate dealing in retail, coal mining, fertilizer, chemical, etc. It founded in 1914 and is currently listed on the Australian Stock exchange. (Jones, 2017) Depreciation is a major non-cash expense of the company, which can have a huge bearing on the financial results of the company. As a result, the disclosure in financial statements w.r.t. property plant and equipment becomes very critical considering its impact. As per AASB 116, the company is required to disclosure some of the significant information on PPE in the financial statements like the method of depreciation used, the change in the policy of depreciation, the addition to the gross and net block from the year, the retirement and write off in the blocks during the year, what is the class of the assets and the major category of assets which will form a part of the PPE, the impact of foreign exchange fluctuations on the PPE, etc. In addition, important is the disclosure of the management estimates and judgements taken in this respect and whether there is a change in the estimated useful life by the management.(Raiborn, et al., 2016) All this has been taken care by the management while preparing the financial statements which is evident from the below snapshots which pertain to the PPE section of annual report of 2016. The company has also disclosed the the funds used in buying the assets as well as the sale proceeds from the sale of property, plant and equipment via the cash flow statement in cash flow from investing activities.(Murray Markey?Towler, 2017). The company has clearly disclosed that it uses the straight line method of depreciation and the useful lives being used for various block of assets like 20-40 years for buildings, whereas 3-40 years for vehicles and plants and equipments, land being non depreciable. It has also shown the previous years data points, which help in comparison. (Knechel Salterio, 2016) The company has also disclosed the inter unit transfers, the inter entity transfer and the impact of foreign currency movement which needs to be adjusted at year-end. Thus, overall it meets the criteria of disclosure requirements in all the respects. Based on the findings of the information being disclosed in the financial statements for the property plant and equipment in the financials above, the company has disclosed all the fundamental disclosures and information namely relevant and faithful representation of the information on the basis of which the users of the financial statements can take decisions. (Fay Negangard, 2017) Moreover, all the material information namely the addition the retirements for the has been disclosed separately. These mainly comprise of vehicles, leasehold improvements, and plant and equipment is and is $ 984 Mn and $ 1,104 Mn for the year 2016 and 2015 respectively. In addition, disclosed is the information on the finance costs being incurred on the major capital projects, these are being capitalized with the construction costs and forms part of the borrowing cost. This complies with the standards on Accounting IFRS, which says that the finance costs being incurred on the qualifying asset should be capitalized with the value of the asset. Further, the basis of calculation of the interest rate has also been shown. Besides that, it also fulfils one of the enhancing qualitative characteristics of the financial statements being comparability.(Das, 2017) In each of the excerpts, the data pertaining to the last financial year which was reported in the last years annual report has also been given in a readable and easily interpretable format which enables the user to get better understanding of the financial report and thus enable comparability to do the run rate analysis and what is quantum of change as compared to last year and what is the reason of such change. (Gooley, 2016) Based on the findings we had in part c, the disclosures being made in the company financials with respect to Property, plant and equipment, the same fulfils most of the objectives of the general purpose financial reporting. It has been prepared and presented in accordance with the relevant laws and regulations, the International Accounting Standards and IFRS, which renders it useable and reliable and can be used by both the internal and the external users of the financial statement to take decisions. It has made all the necessary disclosures on the PPE being the method of depreciation used, the class of assets in the company, the change in accounting estimate, if any, the rates of depreciation used, the estimated useful life of the class of assets, what are the basic assumptions in PPE, the movement of cash flows in respect of PPE over the year and finally the management estimates and assumptions. The improvements that the company can make in terms of PPE is making the data presented in a more simpler way as every other person cannot interpret it in the way and manner it is presented. (Grenier, 2017)The company should move away from complexities and try to make the data short and relevant to the circumstances, Furthermore, for those who want in-depth analysis and information on the company, the management can present the methods by which it manages the PPE, the method of forecasting the requirements of PPE, etc. This would make the users to take the decision more promptly. Conclusion: In the given case study, we saw that the company has presented all the material information is an accurate and transparent manner, which enables the user to rely on such reports. It has also tried to keep the data points comparable, relevant and easily interpretable and published its financials within the right time making the information timely. Thus, it is the responsibility of the management to make financial statements as per the conceptual framework and make it relevant to the user. References Bae, S., 2017. The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea. Journal of Applied Business Research, 33(1), pp. 153-172. Das, P., 2017. Financing Pattern and Utilization of Fixed Assets - A Study. Asian Journal of Social Science Studies, 2(2), pp. 10-17. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Flix, M., 2017. A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies. MASTER THESIS, pp. 1-69. Gooley, J., 2016. Principles of Australian Contract Law. Australia: Lexis Nexis. Grenier, J., 2017. Encouraging Professional Skepticism in the Industry Specialization Era. Journal of Business Ethics, 142(2), pp. 241-256. Jones, P., 2017. Statistical Sampling and Risk Analysis in Auditing. NY: Routledge. Knechel, W. Salterio, S., 2016. Auditing:Assurance and Risk. fourth ed. New York: Routledge. Murray, C. Markey?Towler, B., 2017. A Theory of Return-Seeking Firms. SSRN, pp. 1-14. Raiborn, C., Butler, J. Martin, K., 2016. The internal audit function: A prerequisite for Good Governance. Journal of Corporate Accounting and Finance, 28(2), pp. 10-21. Sonu, C., Ahn, H. Choi, A., 2017. Audit fee pressure and audit risk: evidence from the financial crisis of 2008. Asia-Pacific Journal of Accounting Economics , 24(1-2), pp. 127-144.

Party Structure Of United States And Great Britain Essays

Party Structure Of United States And Great Britain Comparing the Party Structure of the United States and Great Britain When a decision on foreign policy has to be made, looking carefully about the nations' party is especially important. Not just on the basis of their clientele, their programmes and ideology but also on their structural characteristics. In this paper, I would like to focus on comparing the two super powers which are the United States and Great Britain. Both parties of the United States and Great Britain that have established themselves successfully within the party system , and which have managed to win seats at elections , possess three levels of organizational structure. First , they obviously have some sort of legislative structure ; indeed, this was the sole level of organizational structure which the earliest parties possessed. The parliamentary party will normally have a leader or chairman , some form of business manager or whip, and , if sufficiently large to warrant it, a pattern of commitees, many of which will be related to the policy sectors with which the legislature concerns itself. Second, parties normally have a national organization, with a head office and necessary staff, a national party leader ( who may or may not also be the leader of the parliamentary party), an executive committee to manage the party on a day-to-day basis, and a periodic party congress which generally is recognized as the sovereign authority of the party , at least in formal terms. Third, parties possess a local or constituency level of organization; the unit to which members are recruited . This is normally a geographic unit, such as town or a suburb. Te local party may be linked to the national party through intermediate levels of state parties in the USA, and area organizations in Britain. Patterns of organization at the level of the legislature are different in these countries . The congressional parties in the United States have strong legislative structures , consisting of elected leaders of each party in both House of Congress, whips to organize and coordinate party activity , and party meetings related to the very influential legislative and procedural committees of Congress. US government has a presidential and federal form. The structure of the American party is that of a loose federation of national and state agency. The strength and the primary legal control of the sysem lie in the fifty states , each possessing its own party government and its own electorate. Campaigns must be waged and won in enough individual state to capture the presidency by a majority vote of electoral college. In order to ensure controll of Congress, a sufficient number of votes mut be obtained within each state to elect a majority of the House of Representitives and the Senate. The parliamentary parties of the Great Britain, which are different from the presidential and federal parties in US, are led by the Prime Minister (the party in power) and the leader of the opposition for the chief opposition party. The structure of British parties is relatively simple in comparison with that of parties in the US. British parties are not called upon to cope with fifty states parties or to compete periodically in a vast nationwide election to select an executive like parties in the US. There are only three elective offices in the UK. The national office filled by popular vote is that of member of parliament; in local government, county and borough councilors are elected. There are fewer elections. The small size and pactness of the territory minimize functional and sectional political differences. Dicipline, relating both to issues and to the behavior of the party representitives, is more specially defined and enforced than it is in the US. The leader of the House of Commons act as business manager for the for the governing party, aided by the Chief Whip and assistant whips; the opposition parties also have their whips for coordination purposes . The Conservative back bench MPs have a party committee: the 1922 committee, to discuss policy and to act as a channel of collective communication to the government. The labor party meets as the 'parliamentary party' which, in opposition, elects a committee from which the Leader of the party chooses his policy spokesmen. The smaller

Childhood Development in a Cultural Context †Childhood Development Research Paper

Childhood Development in a Cultural Context – Childhood Development Research Paper Free Online Research Papers Childhood Development in a Cultural Context Childhood Development Research Paper Childhood development and it’s implications to entire continents, nations, or more specifically, societies and cultures has gone through much research and development in the past decades. To illustrate, the research and development of childhood theories today involves theorists such as Jean Piaget (1920, e.g. child intellectual development) and Freud (1933, e.g. components of personality) to more recent theorists such as Lev Vygotsky (1934/1962, e.g. stages of cognitive development) and Urie Bronfenbrenner (1995, contextual development) (Sigelman Rider, 2003). Specifically, the following paragraphs will focus and illustrate on how children develop during infancy and early childhood according to the social relationships and cultural context(s) of the child as an individual or group member. According to (Sigelman Rider, 2003), development is defined as the changes and adjustments that individuals experience from the time of conception till death. They established that age grades, age norms and the social clock influence the development of individuals (children) socially. To illustrate, age grades are socially classified age groups which include pre-assigned statuses, roles, privileges, and responsibilities. Next, age norms refers to the society’s permitted and prohibited behaviours individuals’ should and should not do according to one’s age. Last, social clock refers to a sense of what and when things have to be done according to one’s age norms (Sigelman Rider, 2003). As society evolves parallel to as time progresses, the context in time becomes very important to understand the social environment. In addition, Valsiner (1988) denotes that social development functions hand-in-hand with the cultural environment. Thus, as we understand the d evelopmental process of the infancy and early childhood stage we must consider two factors such as the social environment and the cultural context of the child as an individual as we answer the developmental questions to attachment formation. According to Drewery and Bird (2004), attachment refers to an affectional bond between two people; and the field of attachment has inspired many theories and theorists in the research of attachment. Sigmund Freud for example, believed that a stable mother-child relationship (attachment) is very important to development (Sigelman Rider, 2003). Interestingly, many theorists (e.g. Freud, Erickson, and Bowlby) unanimously agree that the very first social relationship (attachment) of an individual is the most important relationship of all (Sigelman Rider, 2003). Infancy refers to children between the age range of 0 years to 2 years of life whereas early childhood refers to children between the age range of 2 to 6 years of life (Sigelman Rider, 2003). John Bowlby’s research on parent-child and other close relationships was the founding catalyst to â€Å"attachment† as commonly used in the field of psychology today. His research initially focused on children that were displ aced during and after wars from which he hypothesised based on the work of another psychologist, Renee Spitz, that children who were separated from their mothers developed significantly slower and inferior to their peers. This condition of separation between mother and child was defined as â€Å"Maternal deprivation† (Drewery Bird, 2004). Bowlby (1969) denoted that there are four principle theories that explain the nature of the â€Å"attachment theory† he noted. These theories are such as, to begin, the Theory of Secondary Drive states that every child has several physiological needs that drives the child to become attached to his/her mother due to the capability of the mother to care and supply to those needs. Second, he proposed the Theory of Primary Object Sucking where the infant inherently has a predisposition towards the human breast which soon after develops into an attached child-breast or child-mother relationship. Third, the Theory of Primary Object Clinging denotes that infants inherently have a predisposition to clutch or touch another human being (assumed as the source of need such as food and warmth). Fourth, the Theory of Primary Return-to-Womb Craving denotes that infants seek to return to the womb despising their environmental state. Based on the theories above, Bowlby developed the study of e thology, the study of â€Å"innate relationships between biology and behaviour† (Drewery Bird, 2004). To illustrate the theories above, Bowlby emphasised the biological aspects of attachment however, his conclusions were also parallel with social bases. Every theory stated above is seen as a basis where development and experience takes precedence over biological factors for example, an infant develops an attachment for his mother after seeing his/her mother as fulfilling his/her needs. The key point here is the process of learning (social) to depend (attachment behaviour) on the mother. In conclusion, according to Sigelman and Rider (2003) attachment theory according to Bowlby is encapsulated under two points relevant to this essay. First, the formation of attachment develops through the interaction between biological and environmental factors (social) during the infant and early childhood stages. Second, caregiver-child attachment relationships effect the later development and quality of relationships of the child. Thus, this signifies both a social influence (relationships) and a cultural influence (relationships practice). The following will explore the conclusions and findings from other theorists of attachment and how it relates to infant and early childhood development. First, Piaget (1932/1965) in Sigelman and Rider (2003) noted that there are two factors that contribute childhood development such as the caregiver-child relationship and the peer relationships the child has. He notes that even to the young age of infancy do attachments with peers influence the social development of the child. However, according to research findings by Mussen (1973), infants aged 2 years and below develop more when interacting with a single peer rather than a group of peers. To illustrate, Piaget’s conclusions suggest that the peer relationships or social environment of the child significantly influences the development of the child; development that cannot happen within a caregiver-child relationship. In addition, this peer relationship (equal status attachments) is considered to have a unique contribution to development as compared to caregiver-child relationships (parents are superior to child, unequal status attachments).Next, Lev Vygotsky was another theorist that explored the caregiver-child relationships of the child (Drewery Bird, 2004). His observations focused on the cultural environment of the child and believed that development occurs within the interaction between the people surrounding the child and the child individually. This concept of merging both social and cultural factors is called a â€Å"Sociocultural perspective† (Sigelman Rider, 2003). Vygotsky defines this as co-construction, a process where children learn with the aid of adults. How his theory relates to attachment and development is seen in the works of Van der Veer and Van Ijzendoorn (1988). They denoted that children in the infancy and early childhood stage participate in certain activities [e.g. play and learning activities (Sigelman Rider, 2003)] together with their caregivers or adults in genera l (teachers, relatives). Thus, within these activities the creation of Vygotsky’s concept of the â€Å"zone of proximal development† (Drewery Bird, 2004) functions to distinguish the role of the adult as the person of higher mental capability as compared to the child, creating a range or distance ( between adult and child) in which the child can learn. In addition, this concept is based on the assumption that higher mental functions (cognitive skills) are learnt through social interaction of supervision and assistance (Drewery Bird, 2004). Concurrently, these activities is characterised according to the culture of the child’s environment because activities differ according to culture. Van der Veer and Van Ijzendoorn (1988, p. 221) thus concluded that parent-child attachments are crucial for current and future cognitive development. Urie Bronfenbrenner on the other hand proposes a different view to adult-child learning relationship. According to Sigelman and Rider (2003), his bioecological approach (formally ecological approach) denotes that development occurs within a reciprocal system or in simple terms, a give-and-take relationship between the individual (child) and his/her environment. It is an approach which is dynamic and adaptive. Within the bioecological approach, Bronfenbrenner illustrates four environments system that influences or is influenced by the developing child. These systems are such as the microsystem, mesosystem, exosystem, and macrosystem. To illustrate, we can use the systems to conceptualise a child and his/her environment to how he/she develops. Firstly, the microsystem refers to the immediate environment of the child such as the child’s family however the mesosystem refers to interrelationships between two or more microsystems such as the interaction between the child’s f amily and the child’s day care centre. Thirdly, the exosystem refers to the social settings beyond the immediate environment that indirectly influences the child’s development (e.g. mass media) and lastly, the macrosystem referes to the larger cultural context of the child’s environment (e.g. political system) To illustrate, when a child interacts with his/her mother and father, the infant or child contributes actively to the reciprocal relationship (microsystem). However, when a family conflict arises between parents, it can cause the child to behave differently in school (mesosystem, interaction between family and school). Also, the exosystem is seen in through the media such as the television at the child’s home where the macrosystem of political and historical occurrences can be seen to influence the media, family and school. Through bronfenbrenner’s approach, one can understand child development through social and cultural means as its emphasi s is on reciprocal influences/relationships. When defining culture, one must understand the different context of which culture is defined. As culture refers to a specialised lifestyle of values, beliefs, behaviours, and communicating (Devito, 2003), different cultures within different context (e.g. countries or situations such as poverty) would apply these specialised behaviours differently. Thus, development based on culture would differ according to the context of development/culture. Stratton (1988) concluded that childhood development when understood according to culture must include the parents’ cultural beliefs, the child cultural environment and the child’s cultural beliefs (developed according to experience). In a study by McDermontt, Char, Robillard, Hsu, Tseng, and Ashton (1983, cited in Stratton, 1988) which studied the differences between families of Japanese and Caucasian origin families, they found that there was a significant difference in the cultural attitudes of the two types of families towards their children thus resulting in two different development outcomes for the children. The Japanese families, being of the collective orientation, resulted in children who were more developed cognitively in ways of deep thinking and feeling. However, for the Caucasian families, being of the individualistic orientation, resulted in children who were more expressive. These findings were duplicated across different cultures in two other studies of cross cultural effects on development. Barker, Kounin and Wright (1943) studied the development of children in the Indian pueblo culture as compared to the Hopi culture. They concluded that children who from both cultures differed in attitudes and overt behaviour. In addition, Aimin and Guiying (2004) in their comparative study of Chinese and American Children in how they rated their self concept showed a clear difference between cultures. The Chinese children viewed themselves much positively as compared to the American children. These studi es clearly present culture as a vital factor that influences childhood development. In conclusion, the two factors of the social environment and the cultural context of a child as an individual very much influences the development of the child psychologically and emotionally during infancy and early childhood. Attachment as defined as between two people is seen to be a crucial part of a child’s social and cultural environment and must be integrated into one’s socialcultural system whenever one desires to understand a child. References Aimin, W. Guiying, R. (2004). A Comparative Study of Self-Concept in Chinese and American Children. Chinese Mental Health Journal, 18(5), 294-299. Retrieved August 11, 2005 from PsycInfo database from World Wide Web: http://gateway.ut.ovid.com.ezproxy.otago.ac.nz/gw2/ovidweb.cgi Barker, R.G., Kounin, J. S. Wright, H. F. (1943). Child behavior and development: A course of representative studies (pp. 621-636). New York, NY, US: McGraw-Hill. viii, 652 pp. Bowlby, J. (1969). Attachment and Loss: Attachment (Vol. 1). London: The Hogarth Press. Devito, .J. A. (2003). Human communication: The basic course (9th ed.). New York: Allyn Bacon. Drewery, W. Bird, L. (2004). Human development in Aoteatoa: A journey through life (2nd ed.). Australia: McGraw-Hill. Mussen, P. H. (1973). The psychological development of the child (2nd ed.). USA: Prentice-Hall. Sigelman, C. K. Rider, E. A. (2003). Life-Span: Human Development (4th ed.). USA: Wadworth/Thomson Learning. Stratton, P. (1988). Parents’ Conceptualisation of Children as the Organizer of Culturally Structured Environments. In Valsiner, J. (Eds.), Child Development Within Cultural Structured Enviroments: Parental Cognition and Adult –Child Interaction (Vol. 1) (pp. 5-29). USA: Ablex Publishing Corporation. Valsiner, J. (1988). Child Development Within Cultural Structured Enviroments: Parental Cognition and Adult –Child Interaction (Vol. 1). USA: Ablex Publishing Corporation. Van der Veer, R., Van Ijzendoorn, M. H. (1988). Early Childhood attachment and later problem solving: A Vygotskian perspective. In Valsiner, J. (Eds.), Child Development Within Cultural Structured Enviroments: Parental Cognition and Adult –Child Interaction (Vol. 1) (pp. 215-246). USA: Ablex Publishing Corporation. Research Papers on Childhood Development in a Cultural Context - Childhood Development Research PaperInfluences of Socio-Economic Status of Married MalesEffects of Television Violence on ChildrenAnalysis Of A Cosmetics AdvertisementThree Concepts of PsychodynamicThe Relationship Between Delinquency and Drug UseResearch Process Part OneRelationship between Media Coverage and Social andPETSTEL analysis of IndiaPersonal Experience with Teen PregnancyBionic Assembly System: A New Concept of Self

18 Terrific Christmas Gifts Ideas For College Students

18 Terrific Christmas Gifts Ideas For College Students Oh, the weather outside is frightful†¦ Isnt it? And you still have to get outside and buy gifts for your college friends. Oh, wait! You can actually stay at home and just order them online. Its definitely not the hardest but not the easiest thing to do. Check out our list of Christmas gifts for college students before your shopping anxiety starts. Gadgets A perfect gift is not only nice and memorable but also useful, especially for a student. Gadgets are great helpers in studying. Hence they are brilliant gifts. Ask yourself what you would like to get for Christmas. Perhaps, your friends have the same tastes. Also, you need to make sure your friends dont already own one of the items you want to get for them. Some of the gadgets listed below may become one of the best motivational gifts for college students. 1 Headphones Wireless or noise-canceling headphones are what each college student needs for concentrating while studying in noisy dorm rooms. They are pretty affordable, and there are a bunch of various types of them. Wireless headphones are great for working out, running or doing chores while listening to favorite music or audiobook. Noise canceling headphones are designed to block ambient noises and talks so that one can focus while studying. Source 2 Portable chargers Your friends will definitely appreciate a charger as a gift. Having your devices dead while not be able to plug it in might become a tense situation. Portable and wireless chargers are multipurpose and can be used with different gadgets. There are even solar chargers which are indispensable while camping. Source 3 Digital cameras Although modern cell phones have built-in cameras, students who are interested in photography would prefer professional digital camera. They have much more features and will be more functional for vlogs and photoshoots. You can easily find a compact and powerful camera for under $500. Source 4 Digital notepads Its easier to carry one small notepad in your bag or backpack rather than a pile of notebooks. It saves all the written files to Evernote account and it is great for taking notes or drawing schemes, charts, maps, and diagrams. Quick access to files and high usability makes digital notepads great gifts. Source 5 Bluetooth speakers Portable speakers are great for parties or relaxed chilling out. It can play music, audio books and calming sounds of nature or white noise. It can be voice-controlled and connected to any device. Source 6 Fitness trackers Dont forget about sports lovers. Sports watches help to keep track of pulse, burnt calories and the number of miles you run daily. They are one of the best gifts for college boyfriend or girlfriend. Source Games, Interests, and Hobbies 1 Party games â€Å"Never have I ever† set or â€Å"Cards Against Humanity† will draw attention to your friend if he or she brings it to a party. They are affordable, funny and easy to play, so if you dont know what to give your friend for Christmas, buy some good board game. Source 2 A survival set If your college mate is interested in hiking or forest exploring, get him a backpack with a built-in solar battery, or a multipurpose knife with a set of different useful tools for camping. There are also sets that contain everything you need for surviving in the wild nature or in case of zombie apocalypse. This is an excellent gift for guys. Source 3 Craft materials Its a great gift for college girls and boys who are in love with crafting. Consider these items: supplies for knitting (yarn, needles, and crochets); supplies for woodcarving (wax, carbon sheets, wooden mallet); materials for jewelry making (beads, cords, threads, and tools); wax and molds for candle making. It all depends on what kind of handicraft your buddy prefers. Just ask what they need and they will appreciate your attention to their hobby. Source 4 Personalized T-shirts or bags Find out if your friend is a fan of a certain band, movie or comic-book characters. Its much easier to buy a perfect gift for a person whose tastes you are familiar with. Afterward, you should go for an online-shopping for the item you chose. Source 5 Funny gifts It may be a set of party glasses with funny lettering, joking book (â€Å"The Manual to Manhood,† â€Å"Lifes Missing Instruction Manual†), a funny pillow or a pack of lottery tickets. Source 6 Gift cards It is a present for someone who you think will spend money more wisely than you. You can find different kinds of gift cards for many stores online, even Itunes. And dont forget about subscriptions, such as for Netflix. Source Household Items And Devices Being away from home may be difficult and intimidating. You may find some of these useful Christmas gift ideas for college freshmen and other students suitable for this year presents. Keep in mind the items youll see below if youre looking for a gift for college boyfriend or girlfriend. 1 A cookbook or cooking utensils Its always a great gift for a beginner cook, especially for a student who has left his home and now is about to start adult life with cooking his own meal. Who knows, maybe one day your present will lead your friend to become the next Jamie Oliver. Source 2 A portable vacuum cleaner Keeping a dorm room clean might be hard sometimes. Portable vacuum cleaners with sanitizing feature are great gifts for students who live in rooms with a messy person. Such vacuum cleaners are compact and easy to transport, and still, they are powerful enough to clean the room perfectly. Source 3 Cozy socks or pajamas Gifts that make your friend feeling like home are a perfect cure for homesick. Pick some cozy and warm pajamas and a pair of funny socks. Wearing warm and soft pajamas and a pair of socks with funny prints will create a Christmas mood even if your friend is far from home at the time. Source 4 Candles and blankets These are great gifts for college girls because they love making their bedrooms neat and cozy. Some good smelling candles and furry woolen blankets will make a great present in a cold wintry day. Source 5 Instant photo printers for phones Help your college friend to decorate a room with printed photos to make the atmosphere brighter and more relaxed. Instant printers dont have any wires. You can use them to print favorite photos from any cell phone. Source 6 A travel mug or a water bottle Thermal mugs help to keep your drinks hot or cold for a long time. So they are very useful when one needs to spend hours in a library or when someone is going to be outside for a long period of time. Coffee-loving college students should get enough caffeine or they can start freaking out. Source Find the best present for your college friend, considering their preferences. But if you are unaware of what preferences they have, theres a thing each student needs money. We know that sound boring, but its better than nothing. Perhaps, the next year you will succeed to choose some better presents.

The impact between organisation culture and the role of the manager Assignment

The impact between organisation culture and the role of the manager - Assignment Example nes ‘Corporate Culture’ as †The philosophy, values behavior, dress code etc that together constitute the unique style and policies of the Company..† In the words of Welford and Prescott, ‘Corporate Culture is â€Å"a set of shared values, beliefs and attitudes, held in common by the people of that Company.† So a reasonable dimension of Organizational Culture has emerged and we can understand that this merely refers to the mental makeup of persons governing the organization, those employed by the organization and those in business with the organization. Every organization is made up of both ‘formal’ as well as ‘informal’ dimensions. According to (Blau and Scott, 1962) it is simply not possible to know or understand the workings of an organisation without a sound understanding of its informal character.† According to a study made by Pettigrew â€Å"organizational cultures consist of cognitive systems explaining how people think, reason, and make decisions (Pettigrew, 1979) Some researchers argued that the concept of organizational culture emerged in part out of the dissatisfaction with the fundamental inadequacies in traditional methods of exploring the dynamics of organizations (Van Maanen, 1979; Evered and Louis, 1981). According to Welford & Prescott organization, Culture that is in existence stems form a variety of elements, like background of the organization, the social environment, the economy, educational levels of its employers and employees, language, ethnic practices, climatic conditions etc and these conditions govern the makeup of Culture that plays a role in how people in the organization are treated, what type of decisions are being taken, how the organization present itself and what message does it project to the outside world. Simply explained ‘Power Culture’ refers to those people who wield the highest power in the organization, in addition to how this power is used. This would provide the root for the culture that a

My opinion Essay Example | Topics and Well Written Essays - 250 words - 3

My opinion - Essay Example Such technological intelligence has enabled them to be the leaders in some of the most cherished brands of automobiles and machinery in the world. So dedicated in their work, the Germans always believe in perfection and competence in anything they do (Detlev 78).Interestingly, Germans are a people who talk with a lot of specificity and precision. The culture of beating around the bush and hiding the truth is totally news to them. Wrong a German anywhere and they shall reprimand you on the spot! It is common to see most people in several countries proud to be associated with the histories of their countries. In America for instance, the history of the United States is something every American cherishes. On the contrary, the most Germans do not generally feel obligated to associate with the history of their country. Perhaps this is a result of the turbulent nature of the German history. I feel a great learning opportunity exists in the analysis of the German cultural context and how the Germans have managed to hold their country together amid the turbulent nature of the present age. In any case, the whole course was a rich inundating

Thin Lines between Histories Essay Example for Free

Thin Lines between Histories Essay The connection—history and culture between Africans and Americans can be traced way back in ancient history (Duignan and Lewis xiii). No event linked these two groups—Africans and Americansand Australian natives or the Aboriginal people until the European expansion beginning in the 15th century. In a history review â€Å"Aboriginal Australians,† Nicolas Peterson states that, changes in native-Australian-living began in 17th century. Apparently, customary relationship between Africans and Americans and later the Afro-American, was established in the same event—European occupation. The article â€Å"Aboriginal Australians† reviewed by Nicolas Peterson, claims that, the Aborigines or Aboriginal people were the indigenous occupants of Australia. For at least 50,000 years they have lived and have inhabited every region of Australia. Following their accustomed practice, this tribe lived as hunters and gatherers in the vast lands of Australia. The word Aboriginal is a collective term for indigenous tribes of various cultures. Researches claim that, Aboriginal people also inhabited North America, particularly in Canada which was recognized as parcel of Indians, Metis and Inuit with unique traditional practices, and spiritual beliefs. Native Americans, also known as American Indians, Indians, and native peoples were indigenous peoplefirst people. of North America, as the writing entitled â€Å"American Indians† suggests. They had lived throughout the continent for thousands of years before the European exploration. They built houses and excelled in utilizing the resources around them. On the other hand, African Americans, the Afro-Americans or the American Blacks or Black Americans, whose ancestors are from the West Africa, were considered as a racial group in the United States. Though, they also claimed the European, Native American and Asian ancestry (Duignan and Lewis 6). The two thin lines connecting these tribes lie in the episode of history in the 15th and 17th century. First, the occupation of the Europeans in Australia, Africa and America marked the beginning of the histories of the said three continents; second, while the expedition of the Europeans transcended, Aboriginal history and that of Native and Afro-American history were meeting in the same grounds—declining population and diminishing culture and tradition. In the 15th century, European settlers and explorers began to arrive in the Americas, bringing with them a mass number of Africans, beginning in 1619 from the West Africa, as slaves in farms and European industries, based on â€Å"American Indians†. European wars—natives fighting for their lands and diseases depreciated Native American population. Native Americans learned to work with Europeans by abandoning some of their traditions and adopting new technologies. Duignan and Lewis agree that, slave trade became America’s first link to Africa. Slavery existed in large scale—as the demand for slaves increases, the number of Africans in America also increases intensely and so the Afro-American population. African Americans provided most of the labor for the Europeans. Most of the Africans—who became slaveswere employed to subsistence farming and raising livestock. Their natural abilities both in industries and agricultural fields gave them an advantage as laborers of Americas (6). In 1788, as Nicolas Peterson argues in â€Å"Aboriginal Australians,† the invaders of the West began colonizing Australia. The 17th century marked the devastating period of history in the Aboriginal way of life. The new settlers immediately interrupted the life of the Aboriginal natives, taking over their rich fisheries, sources of water and farm land. Similarly, a number of Aboriginal people died from the outbreak of European diseases and from the struggle to win the control of their lands. Europeans changed the way of life as well as the history of the Aboriginal people and of the Native American to worst. These tribes have lived in their lands long before the colonization happened—the Europeans took it away. They never came in contact with epidemics—the Europeans introduced and brought diseases to their lands. They had the same old tradition and spiritual beliefs—the Europeans attempted to export theirs to them. These changes caused the largest decline in population recorded in history and also a large impact on the history and culture of the natives of America and Australia. And even so with the Africans whose population grew more in the Americas. Europeans conquered countries trying to expand their political power and land ownership. As they did this, their cultures were also expanding and taking over the rich and endemic culture of the Aboriginal people, Native Americans and Afro-Americans. The Native Americans and the Afro-Americans affected the existence of each tribe. The first had its own rich tradition before the Africans were introduced by the Europeans, which it shared to the Negros. The African, likewise, had unique technologies and ways of living, which it allowed to make known to the natives of America. Duignan and Lewis emphasized the dependence of Americans upon the African labor and population (16). The Aboriginal people, nonetheless, were enjoying their fruitful culture long before the colonizers came. And the same lines fall here, both the Aboriginal history and the Native and Afro-American history were marked by the overpowering Europeans. That these Westerners went down to meet the Africans, sent them to America, went east and conquered Australia. But the line does not end there. The lessened population of the continents and tribes they overpowered due to same reasons—land loss and diseasesand the weakened culture during the European occupation, changed the whole course of the parallel histories of the Aboriginal people and Native and Afro-American populations.