Bolsonaro and Trump Far-Right Populist Demagogues - Free Essay Example

Sample details Pages: 8 Words: 2262 Downloads: 3 Date added: 2019/03/27 Category Politics Essay Level High school Tags: Donald Trump Essay Did you like this example? In todays world, Trumps face is plastered all over global news for his questionable views and inflammatory remarks. From his past statements, whether they were sexist or racist, to his far-right views, many have considered Trump to be a very controversial and polarizing leader, which can be very problematic. Trumps approval ratings, in general, have been decently low with his lowest approval rate around 35% and his highest approval rate around 45%, while his disapproval ratings peaked around a 60% recently (Gallup). Don’t waste time! Our writers will create an original "Bolsonaro and Trump Far-Right Populist Demagogues" essay for you Create order On the other hand, the new Brazilian president-elect, Bolsonaro, has had around a 45% disapproval rate, while he has also said a decent amount of controversial statements as well (Far-Right Candidate Jair Bolsonaro). Even though Bolsonaro can have many similarities drawn to Trump especially with his far-right views and controversial statements some of Bolosaros views seem to extend further right and evoke far more polarizing opinions, with journalists like Glenn Greenwald and Andrew Fishman calling Bolsonaro the most hated elected official in the democratic world. Bolsonaro and Trump seem to share such problematic opinions, which doesnt only cause unsure feelings on what the new Brazilian president-elect will mean for Brazils future, but also uncertainty for the general near-future of world politics. However, Bolsonaro and Trump still seem to vary on the extent and degree of those opinions. Although it may seem hard to believe that either Bolsonaro or Trump won their presidential elections especially with some of their offensive comments and problematic behavior, it is still important to consider the fact that both Bolsonaro and Trump excelled at appealing to people through their anti-corruption based presidential campaigns and attracting media attention through means of both social media and the news. Sexism and Misogyny Many of the controversial and offensive statements made by both Bolsonaro and Trump originated years before either of them announced their run for presidency. Both leaders have been criticized for many of their misogynistic and sexist comments, which tended to be especially sexually charged and degrading. Bolsonaro stated in 2014 that one of Brazils congresswomen, Maria do Rosrio, was not worth raping and that she is very ugly. He even went as far as to say, Im not a rapist, but if I were, I wouldnt rape her because she doesnt deserve it (Anderson). Although Bolsonaro ended up being fined around $2,500 worth of money in US dollars, that punishment arguably did not seem too bad compared to the vile comments he made about the congresswoman. Not only was Bolsonaro unprofessional in bringing up Rosrios physical appearance and insulting it, but he was also very wrong to reduce her worth only to her appearance and in casually making those remarks around as serious as a topic as rape. Trump , in his many years of insensitive comments towards women and notoriously known for the p***y grabbing video, has also belittled women based on their looks, attacking various women including those who are as famous as German gold medalist Katarina Witt, Angelina Jolie, Cher, Heidi Klum, and Miss Universe 1996 Alicia Machado (Cohen). While both Bolsonaro and Trump have made comments that tried to reduce women to their physical appearances, they have also shown they do not think of women as equal to men in different ways; Trump has degraded the value of women to how they please their husbands and blamed women for the problems in their relationships, while Bolsonaro has attributed weakness to women. Trump tweeted in August 28, 2012 how he fully understands why her former husband left her for a man, and in April 16, 2015 how she probably cant satisfy America based on how she wasnt able to satisfy her husband. Of course, aside from Trumps commentating on Hillarys marriage, he was also known to often interrupt her in presidential debates, but Hillarys case wasnt the only time Trump hadnt behaved professionally towards women during his political career. Trump had also insulted his Republican rival, Carly Fiorina, in September 9, 2015 by asking if anyone can imagine her as the face of the next US president. Even more re cently, Trump has commented on the good shape of Brigitte Trogneux, the French First Lady (Cohen). Consistently, throughout time, Trump has shown to reduce women only to their looks, which apparently seems to be the most important thing about women to him. In April 2017, a part of Bolsonaros speech caught some negative attention, when he stated that his fifth child and only daughter was produced in a moment of weakness, which was shocking to hear since it is about his very own daughter but which also reflected his misogynistic views by indirectly yet clearly equating women to weakness (Anderson). In addition to Bolsonaros commentary on reducing women to physical appearances and attributing weakness to women, which are very fundamental issues on the value of individual women, Bolsonaro also brought up more external issues, such as equal pay when he argued in a 2015 interview with Zero Hora that men and women should not receive the same pay, because women get pregnant. This is not to say that the issue of equal pay does not matter and is just disposable, but it is only to say that the reduction of a womans value to beauty and that the attribution of weakness are core problems relating to human value (in this case, a womans value). While unequal pay is unjust, it also isnt right to argue that the pay that men and women receive is according to their value, because then that argument at the very core would be equating all humans to money in a way, instead of looking at them holistically. Alongside the opposition of equal pay for women, Bolsonaro also opposed paid maternity leave (with the claim that it harms productivity) and abortion (Anderson). Trump has also been similar to Bolsonaro in his stance to abortion in that they are both firmly pro-life. Although he had previously been pro-choice years before, he recently changed his view to extremely pro-life during and after the presidential election, when he said that women who have abortions should be punished, only unless they were in instances of rape, incest, or when the life of the mother was at stake (Cohen). However, Trump then changed his position only a couple of hours later to that doctors allow these abortions to happen are the ones to be punished, which wasnt a view that was all that much better. Both Trump and Bolsonaro do not seem to realize that not allowing abortion is intruding the rights and freedom of the women who might want to have those abortions for whichever reason, no matter how personal. Abortions shouldnt be up to anyone else, but the women since it is their body and since raising children is a big deal. Its not a business that anyone should be so intrusive about. And no one should be forced to raise children, if they are not ready, since children are a huge responsibility and a great investment of time and money. Being forced to raise children doesnt do any good for either the child or the mother and can be problematic in the end. Although both Trump and Bolsonaro are shown to degrade women to only their physical appearances and to restrict womens rights to abortion, Trumps sexism and misogyny seems to focus mostly on looks, while Bolsonaros seems to branch out much more and seems even more serious than Trumps as Bolsonaro attributes weakness to women and seem s to freely and very much casually talk about rape as though it werent so heavy of a topic as it actually is. Racism, Immigration Reduction, and Foreign Relations Not only have both President-Elect Bolsonaro and President Trump discriminated against the opposite sex, but they have also gone on record to make racist comments in addition to the aforementioned sexist ones. Both Bolsonaro and Trump have explicitly outright offended certain countries, with Bolsonaro calling African, Haitian, and Middle Eastern immigrants the scum of humanity and Trump referring to some African countries, El Salvador, Haiti, and Honduras as sh*thole countries (Anderson). In addition, Bolsonaro has also insulted indigenous and Quilombolas communities (who are descendants of Afro-Brazilian slaves) when he indirectly suggested that they were lazy (Kirby). His easy succumbing to making such rude generalizations and stereotypes shows his racist tendencies. There can be a parallel drawn to Bolsonaros stereotype-making with Trump as well, when Trump generalized many Mexicans during a speech as drug dealers, criminals, and rapists and talked about building a wall. Both Bols onaro and Trump want to reduce immigration, while expressing their reasoning for it in a very racist and controversial way which causes some of their foreign relations to suffer. Besides the usage of racism to try to justify views, Bolsonaro has also hurt some diplomatic relations through certain suggestions, actions, and comments. One was his considering making Jerusalem the new location for Brazils embassy rather than Tel Aviv, something similar to what Trump has done. However, the consequences of doing so would complicate and potentially cut ties with Cuba. In addition to this suggestion, Bolsonaro had already commented that the Cuban government treated their medical professionals like slaves, which led to their withdrawal of over 8,000 doctors who had been helping in impoverished areas of Brazil. In doing so, Bolsonaro seems to keeping pouring oil over the fire; but this was to be somewhat expected, as many of his statements are incendiary. Brazils relations with Cuba wasnt the only relation that Bolsonaro had tinkered with. While he was still a presidential candidate, Bolsonaro provoked what would arguably be Brazils most important trading partner, China , by visiting Taiwan, an island China considers as part of its territory (U.S. and Brazil Chose Similar Leaders) which was a very risky and bold move on his part. Another issue that also worries many is affirmative action, which helped those who usually suffer from discrimination in the workplace or higher education, since both Bolsonaro and Trump are against it. By being against affirmative action, they would be wanting to take away something that evened out the field for minorities and actually gave them opportunities. Without affirmative action, minorities can expect to have even more disadvantages, as if it wasnt already difficult to be part of the minority. It almost seems ridiculous that neither Bolsonaro nor Trump seem to think twice about saying such harmful statements about whole groups of people on television or the news so boldly. Bolsonaro and Trumps racist tendencies seem go hand in hand with their wanting to reduce immigration and supposedly maintaining their country, which echoes in Bolsonaros and Trumps overtly nationalistic messages of Lets make Brazil great! Lets be proud of our homeland once again! and Make America Great Again (Kirby). Complications with LGBTQ Community While both Bolsonaro and Trump have had much tension and opposition with the LGBTQ community, Bolsonaro has definitely shown more direct opposition towards homosexuality and the LGBTQ community in general throughout his political career, which is shown especially through his instances of direct hate-speech or ignorant comments. Bolsonaros hate-filled comments on the LGBTQ community date back as far as the early 2000s, when in a 2002 interview he told the newspapers, If I see two men kissing on the street, I will beat them (Sandy). He also went on to condone child abuse by adding that parents should whip their gay children (Reed). As if these comments werent already horrific enough, Bolsonaro has also said that if his own sons were to be gay that he would prefer if they were to die in an accident, claiming that he simply wouldnt be able to love them (Kirby). It was shocking to see how intolerable he was of homosexuality, which was shown through those violent comments and unforgivingne ss to his sons if they were to be gay. Not only that, but Bolsonaro was also very dismissive of sexuality when actress Ellen Page asked him in 2017 if she should have been beaten as a child because she is gay (Reed). To that, all Bolsonaro replied that she is pretty and that he wouldve catcalled her. Although Bolsonaro has recently seemed to increasingly become more moderate in what he says about the LGBTQ community compared to the violent hate-speech he used to spew out in the early 2000s, his view on the LGBTQ community is still problematic; its just not as outwardly spoken about as he used to. And it is definitely clear that he does not really understand the concept of different sexualities and how to respect them, as shown by Ellen Pages interview of him when he just completely dismissed her sexuality by saying something he believed was a compliment but what really wasnt. Trump, on the other hand, hadnt been quite as negatively vocal about the LGBTQ community as Bolsonaro has. He had even thanked the LGBTQ community and said that he would fight for them in June 2016 (Diamond, et al.). However, much of his actions were contrary to what he had said. Within a couple of hours after being sworn in, the White House website was deleted of all content on LGBTQ issues. To make that worse, Trump stated appointing an increasing amount of people who were known to be anti-LGBTQ, such as Neil Gorsuch as a Supreme Court Justice, Betsy DeVos as Secretary of Education, Ben Carson as Secretary of Housing and Urban Development, Mike Pompeo as Secretary of State, and many more (HRC). Ben Carson had been known to have stated that being gay is absolutely a choice. While Trump didnt seem to be so anti-LGBTQ with his words, much of his actions say otherwise.

Should the Legal Drinking Age Be Lowered to Eighteen

Should the legal alcohol drinking age be lowered to eighteen? At the age of eighteen years old, you are eligible to vote, you can legally purchase cigarettes, you are eligible for the military draft, you are willing to die for this country, you are even able to serve on a jury, and you are titled as an adult at the age of eighteen. Why can’t someone at the age of eighteen not drink alcohol? Who is to say that just because someone is twenty-one years of age means that they are wise enough to drink alcohol in an accountable conduct? There are several explanations why one ought to be able to drink alcohol at the age of eighteen. The minimum legal drinking age was not always twenty-one; it has fluctuated between twenty-one and eighteen over†¦show more content†¦By prohibiting them to drink alcohol, they feel as if you were treating them inferiorly, therefore, they must prove you wrong. To do this; they drink, and that’s not good nor making an improvement in our life quality. By lowering the drinking age, you would stop making alcohol such that the population must get in order to prove their superiority. By doing this, the thrill of breaking the law, would be gone. This would decrease underage, unsupervised drinking. Just because a person lives to be twenty-one does not determine how mature they are. For example, there are many teenagers in the world that are considerably to be more mature than the average twenty-one year old adult. When eighteen year olds are at a party or any place where there is drinking, most will not drink. The environments itself will tell an eighteen to behave and not to get out of hand. If they do drink, they will drink in consideration. But when a twenty-one year old is at a party or any place where there is drinking, most if not all will act in a wild manner. The determination of legality in drinking should not be based on age, but rather based on maturity and the ability to handle responsibility. The twenty-one restriction seems to be out of date in today’s society. Several organizations are targeting a change in the legal drinking age laws. Amethyst Initiative is a petition that has been signed by 135 colleges and universities thatShow MoreRelatedFor Years, The Debate About Deciding A Minimum Legal Drinking1638 Words   |  7 Pagesyears, the debate about deciding a minimum legal drinking age (MLDA) has plagued the United States. The arguments can include that intoxicated driving accidents will increase if the MLDA was lowered or that the current MLDA is not decreasing drinking among young adults at all. The torn arguments between ages eighteen and twenty-one have not proven one age to be the right answer to the problem of deciding a drinking age, but if the MLDA was lowered to age eighteen, it would be the most beneficial choiceRead MoreShould The Minimum Drinking Age Be Lowered?1138 Words   |  5 Pagesquestion whether drinking should be lowered to eighteen or not? Citizens have gave details regarding the affirmative and negative views of the minimum drinking age be lowered to eighteen. Do you think that it is wise to lower the minimum age? Would you look at the negative and positive impacts? Is it more important to give our citizens these full rights? Currently, in the United States the legal drinking age is twenty-one. But as we all know many teenages are involved in underage drinking. But the mainRead MoreThe Legal Drinking Age Of The United States1479 Words   |  6 Pages The legal drinking age in the United States has been argued for many decades. The current minimal legal drinking age is twenty-one but some want to lower between eighteen and twenty. The main focus of the research conducted and opinions of people are based on the minimal legal drinking age of eighteen. The research is taken from the 1970s, when the twenty-sixth Amendment was passed in the Constitution (Wagenaar, 206). It was stated that eighteen is the â€Å"age of majority†, so thirty-nine of theRead MoreMinimum Legal Drinking Age Sh ould Remain at the Age of 21 Essay1310 Words   |  6 PagesWithout a doubt, the United States has been facing serious national problems with underage drinking. Depending on personal ideologies, some people might not agree that the current minimum drinking age of twenty-one is based on scientific facts rather then ideology of prohibitionism. For example, since 1975 over seventeen thousand lives have been saved since the minimum legal drinking age (MLDA) was changed to age twenty-one (Balkin 167). This shows that even over a short amount of time, a higher MLDARead MoreThe Legal Drinking Age Should Be Lowered955 Words   |  4 PagesGovernment requires the states to enforce a legal drinking age of twenty-one. Where as the world average drinking age is eighteen, and in some Countries it is even lower where it is possible to get a beer at sixteen years of age. Taking that into consideration, there is a great deal of controversy in the United States on what the legal age should be to purchase and consume an alcoholic beverage. The largest issue being that you are considered to be an adult at eighteen and can buy cigarettes and other tobaccoRead MoreEighteen is too Dangerous886 Words   |  4 PagesHas anyone been harmed from underage drinking that you may know of, whether it’s from over dosing or a severe car accident? The topic of lowering the drinking age to eighteen in the United States is very debatable subject because many people have a difficult time deciding which side to support. Many of the negative issues for the low drinking age would have of an effect on the future, which is why the reform should not be put into action. Reasons include health issues, irresponsibility, and deathsRead MoreShould The Legal Age Be Lowered?1326 Words   |  6 PagesShould the legal age be lowered? There are many arguments on why the legal drinking age should be lowered to eighteen. To some, lowering the drinking age to eighteen makes sense and to others it does not make sense at all. Most people believe that if eighteen year olds are old enough to make big decisions such as enlist in the Army, Navy, or other Military services then eighteen year olds are old enough to drink also. Not only does lowering the legal drinking age put the drinker at harm but alsoRead MoreLegal Drinking Age : Should It Be Altered?1408 Words   |  6 Pages Legal Drinking Age: Should It Be Altered? The legal drinking age has been an ongoing controversy for decades, consisting of people who are for lowering, raising, or keeping the age with multiple reasons behind each side. It is commonly known that consuming alcohol can have life-threatening effects on the human body, but these effects can be much harsher at a younger age. Reducing the age for eighteen year olds may result in senseless acts from the drug. Statistics prove that maintainingRead MoreBanning College Students From Consuming Alcohol Before The Age Of Age847 Words   |  4 Pageslaw that prohibits college students from consuming alcohol before the age of twenty-one has a negative effect on the college campus because underage uncontrolled drinking occurs more often. If citizens of the United States are old enough to make life changing decisions for themselves and the country as a whole, why can t they buy an alcoholic drink? The current legal drinking age is twenty-one, but it should be lowered to eighteen and controlled in a safe environment. The National Institute on AlcoholRead MoreLowering The Alcohol Drinking Age1602 Words   |  7 PagesAlcohol Drinking Age Now a day’s teens that are under the age of twenty-one are out in trouble and drinking. They know that they are not old enough to drink and that is what makes them want to drink even more. Teens drink when they are not suppose to, but they know that when they drink, they must stay out of trouble. Lowering the alcohol drinking age will keep a bunch of teens out of trouble. If teens can stay safe while drinking then they should allow eighteen year olds to drink. Eighteen year olds

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. 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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