The Great Depression in America :: essays research papers fc

Youngster Labor The 1990 World Summit for youngsters was a milestone, which was gone to by 71 heads of state. It was a snapshot of extraordinary fulfillment and consolation for all the global bodies occupied with their quest for making â€Å"A world fit for children†, when 71 heads of state vowed to kill polio, diminish baby death rate, dispose of the most exceedingly awful types of youngster work and advance professional preparing for youths (Sandrasagara, 7). Complex Factors There is a mainstream popular assessment that the kids ought not be presented to work assignments including work at an age, which requests their contribution in instructive and recreational exercises. The exercises attempted at kid age add to their development and advancement and undertaking work task at this age is no not exactly a wrongdoing. Nonetheless, for the most part individuals express this feeling dependent on compelling feelings and the mind boggling factors adding to this quandary are not comprehended in their genuine foundation. These elements run from legitimate, social, political and financial angles, which reach out a long ways past the forceful feelings. A nitty gritty, cautious and sympathetic investigation of these variables can lead us to comprehend the issues of youngster work on a worldwide skyline. Amazing enactment, its exacting authorization and the degree of its usage in all cases on a universal scale can fill in as an establishment in tending to this revile . Universal examinations uncover the extent of the grave issue of youngster work. An orderly gauge, attempted in 1985 (Black 9), determined around 31 million road youngsters around the world, of whom 71 percent were kid laborers living at home, 23 percent kept infrequent family contact, and 8 percent were altogether isolated. The contributing components to the youngster work are boundless, be that as it may, the crucial hardly any variables are outside obligation, destitution, absence of fitting framework, monetary emergency, and social and social condition. It is said that the data innovation has enormously contributed in globalization and changing the world into a worldwide town. The incongruity of the circumstance is that everything in this world is globalizing aside from riches and improvement. The Brettonwoods organizations for example IMF and the World Bank need to play a solid and unprejudiced job in guaranteeing that the seeds of development and advancement are infused into the creating scene. Despite the fact that neediness is named to be the fundamental causal factor for youngster work in the creating scene, notwithstanding, a few examinations have indicated that some kid laborers â€Å"are generally from prosperous families, and take part in the business for fervor and pocket cash (Myers 9).

Exam Study Sheet

ERP as a business idea reverberates as an incredible inward data the board nirvana: Everyone associated with sourcing, creating, and conveying the organization's item works with a similar data, which wipes out redundancies, diminishes sat around, and evacuates falsehood. Learning results Buffet puts stock In centered Investing and accepts that all Investors should see five highlights: 1 . The sureness with which the drawn out financial qualities of the business can be assessed 2.The assurance with which the board can be assessed, both regarding Its capacity to understand the maximum capacity of the business and to admirably utilize Its incomes 3. The assurance with which the executives can be depended on to channel the award from the business to the investors as opposed to Itself 4. The price tag of the business the degree by which a financial specialist's buying power return is marked down from his gross return Innovation finding new six prescribed procedures of advancement: Find yo ur pertinent edgeAssemble development nurseries Reward daring people Celebrate decent variety Look around Mix experts and designers Social enterprise â€Å"going green† Social Responsibility suggests that an association has an obligation to society. Corporate Policy mirrors the position an organization takes on social and policy centered issues. Supportable or â€Å"Green† portrays frameworks that limit harm to the earth. Vitality utilization Breakdown of Power Usage in The Typical Data Center For comfort and to take into consideration programmed updates and reinforcement, most of PC hardware is never totally closed down.It draws vitality 24 hours every day. Rate lighting/humidifier power circulation units forced air systems Ups IT hardware Chiller E squander State †Refers to disposed of, outdated or broken electronic gadgets Sustainable IT removal †Refers to the sheltered removal of MIS resources toward an incredible finish cycle Electronic Product Stewardsh ip Canada (PEPS) †an industry affiliation that teaches and supports e-squander control Recent International laws limit the utilization of perilous materials.Moor's Law has made innovative gadgets littler, less expensive, and quicker, permitting more individuals from all pay levels to buy processing gear. This expanded interest is causing various natural issues. State alludes to drives, printer cartridges, mobile phones, units, outer hard drives, TV's, Vicars, DVD players, microwaves, etc. Greener IT four different ways to spare vitality in a server farm utilize open air for cooling, cool high thickness territories, utilize low force processors, fuse cooling arrangements, use server power the board, purchase high effectiveness power supplies, use overpopulation to merge servers.Organizational long range informal communication three sorts of person to person communication an association can execute: Passive inquiry Boomerangs Marketing systems Passive Search?Finding individuals f or new openings who are glad and profitable where they through business organizing destinations. Boomerangs?Former workers coming back to old Jobs. Promoting Networks?Using business systems for showcasing and occasions It's an entirely different world Virtual World?An Internet asset which presents an AD virtual community.Virtual Organizations-intuitive web nearness for organizations and their clients. Virtual Workforce?working from home†¦ Or anyplace by means of the Internet. Devices for virtual workforce Mobile trade (m-commerce)?ability to buy products and enterprises through a cell phone. Telemetric?The mixing of wired and remote advances for productive electronic correspondence. Electronic tagging?the utilization of RIFF (radio recurrence recognizable proof) and different frameworks to distinguish and following advanced resources. 4. Endeavor asset arranging ERP Failures Blaming ERP for the â€Å"pickle† that numerous an organization who has executed ERP end up in re sembles accusing the CAD bundle for an ineffectively designer building. Like pretty much everything else, IT-empowering business forms is tied in with utilizing the correct devices for the correct reasons and executing. Undertaking asset arranging †coordinates all offices and capacities cap workers can settle on big business wide choices by survey venture wide data on all business operations.ERP ground-breaking association devices Solution to contrary applications. Addresses the requirement for worldwide data sharing. Keeps away from the cost of fixing inheritance frameworks. Inheritance Systems?are more seasoned PC innovation still being used. Practical Systems? serve single business divisions or units. Inheritance frameworks exist in individualized computing just as business Enterprise asset arranging framework Core information †workers, orders, clients, deals, stock 0 ERP-Global deals report,Global fabricating report, worldwide delivery report Enterprise asset arranging †ERP Integration Data Flow At the core of all ERP frameworks is a database; when a client enters or updates data in a single module, it is quickly and consequently refreshed all through the whole framework â€Å"Data† (focus) †buying, bookkeeping and money, manual assets, stock, assembling, showcasing and deals Why do associations need combinations, if an ERP framework contains one database that interfaces all applications together?Most associations work practical â€Å"silos†, and every division joyfully has its own frameworks An organization may buy an ERP and afterward the entirety of the utilitarian storehouses would be on one framework; in any case, this doesn't occur all the time in reality ERP robotizes business procedures, for example, request fulfillment?taking a request from a client, dispatching the buy, and afterward charging for it.With an ERP framework, when a client assistance agent takes a request from a client, the person in question has all the information important to finish the request. At the point when one office gets done with the request, it is naturally directed by means of the ERP framework to the following office. To discover here the request is anytime, a client needs just to sign in to the ERP framework and track the order.ERP frameworks computerize business forms, for instance, request satisfaction When a Customer Service Representative (CARS) takes a request from a client, the person in question has all the data important to finish the request (the client's FICO assessment and request history, the organization's stock levels, and the conveyance plan) ERP process stream Data†centre† deals/quote/request distribution center pack/transport getting returns bookkeeping/charging/installment The association before ERP Multiple utilitarian frameworks offer help for the one of a kind needs of every division except can't be incorporated over the endeavor archive the executives, work process, ERP †¦ Etc The association after ERP †A focal handling needs of each useful unit while having information sharing over the undertaking. Center and broadened ERP segments The advancement of ERP †material arranging, request passage, appropriation, general record, bookkeeping, shop floor control Extended ERP †planning, estimating, scope organization, business, warehousing, coordinations ERP - II †venture the board, information the executives, work process the executives, client relationship', human asset, gateway capabilityCore ERP parts †customary segments remembered for most ERP frameworks and they essentially center around interior activities Extended ERP segments †additional segments that meet the hierarchical needs not secured by the center segments and basically center around outside tasks Core and expanded ERP segments Three most regular center ERP segments 1 . Bookkeeping and fund 2. Creation and materials the executives 3.Human asset Accounting and fund ERP part †oversees bookkeeping information and monetary procedures inside the endeavor with capacities, for example, general record, creditor liabilities, money due, planning, and resource the board Dudley Harley-Davidson Canada (DDCD), the selective Canadian wholesaler of Harley-Davidson bikes, has improved stock, turnaround time, edges, and client satisfaction?all with the usage of a budgetary ERP framework Production and materials the board ERP segment †handles the different parts of creation arranging and execution, for example, request anticipating, creation booking, Job cost bookkeeping, and quality control Production and materials the executives ERP segments This figure shows the ordinary ERP creation arranging process. The procedure starts with determining deals so as to design tasks. A nitty gritty creation plan is created if the item is delivered, and a materials necessity plan is finished in the item is bought. Deals estimating 0 tasks arranging 0 itemized booki ng/creation, 0 materials necessity arranging, buying Human asset ERP segment †tracks representative data including finance, legitimate prerequisites of numerous Jurisdictions and assessment specialists Extended ERP segments include: Business insight Customer relationship the executives Supply chain managementE Business knowledge †portrays data that individuals use to help their dynamic endeavors Customer relationship the board †includes dealing with all parts of a client's associations with an association to build client unwaveringness and maintenance and an association's productivity Supply chain the executives †includes the administration of data streams between and among stages in a flexibly chain to augment absolute gracefully chain adequacy and gainfulness E-business †signifies directing business on the Internet, purchasing and selling, yet in addition Irving clients and teaming up with colleagues Primary Users and Business Benefits of Enterprise Applic ations Enterprise application †CRM, SCM, ERP Examples child rearing/CSS, clients, hailing fund coordinations Integration Middleware †Several extraordinary

Economy Essay Example | Topics and Well Written Essays - 750 words - 8

Economy - Essay Example Increasing financing costs will obliterate the administration and would turn out to be a lot of costly for the neighborhood government to obtain money, and home credits will be far off for residents with the exception of the extremely well off, by one year from now. Subsequently, US might be cleared out monetarily, accordingly, carry the financial exercises to a halt (National Bureau of Economic Research 45-6). The Federal Reserve has strived to keep US loan costs obligation at a low level, and they have succeeded. As of not long ago, financial specialists and countries around the globe keep on taking an interest in this framework paying little heed to the way that the government framework isn't straightforward. In any case, there are signs that such a large number of outside direct financial specialists are in conclusion redistributing their ventures to different nations. For example, China and Russia have been dumping US system obligation. Other direct speculators are Renowned financial specialists like Jim Rodgers state he will dump 30years of US government bonds. At the point when financial specialists put such remarks forward, there is a high likelihood that by 2013, US will have not many direct outside speculators. The decay of the dollar will prompt diminished utilization and will move buyer consumption from imported merchandise to household merchandise and ventures while enhancing request in residential items with expanded fares. Sadly, the lower dollar esteem is relied upon to last longer than foreseen. The Congressional Budget Office predicts that the spending shortfall will estimated to 5.2% of the GDP in the coming years. Almost certainly, remote moneylenders like China won't keep loaning cash to US. Because of the diminished interest and decrease of the dollar, the exchange deficiency will decay. The loss of converse status will be deplorable for the dollar esteem. Outsiders will rash to escape the dollar, either through inside and out money change or through offering up the US merchandise an incentive as they rash to empty the dollar possessions. In spite of the fact that it is difficult to tell

Photographer

Robert Frank was a famous picture taker in the United States and he was conceived in Zurich, Switzerland on ninth of November 1924. He started his vocation in photography as an understudy where he took in his aptitudes by watching crafted by incredible photographers.Advertising We will compose a custom article test on Photographer †Robert Frank explicitly for you for just $16.05 $11/page Learn More Robert has top to bottom information in photography since he was forceful from the earliest starting point of his profession. Actually he visited numerous urban communities inside U.S. furthermore, figured out how to take various photographs however then he ended up behind the bars since certain individuals thought he was keeping an eye on them. It is sure that he had an enthusiasm for his profession and that’s why he visited numerous nations only for the love of photography. He was keen since he took his photographs without standing out and when he did he was brilliant enough to cover his goals. In photography one should be mindful on the grounds that in certain examples picture takers can be arraigned for taking photographs of delicate places, for example, armed force sleeping enclosure, and to be true Robert was put in a correctional facility since he was believed to be a government operative. A gander at a portion of his pictures show that during those days photographs were without shading in light of the fact that a large portion of his underlying pictures are clearly however the component of lighting and shadowing is incredible. This tells he realized the best way to situate himself to improve the complexity in his photographs. By then programmed cameras had not been created thus he depended on the sun to give lighting. On the off chance that the equivalent photographs were to be taken today they would be vastly improved in light of the fact that innovation has made things to be simple, henceforth altering of photographs is less tiring on the ground s that it is finished utilizing PCs. Robert edited his photographs precisely without loosing the planned message of the photograph. Maybe individuals who don’t know the historical backdrop of U.S. should investigate crafted by Robert and understand that each city has its own history since one will see that a portion of the items caught in his photographs are absent today. The photographs infer that Americans are exceptionally cognizant individuals due to the style showed in these photographs. Robert appeared to have the correct associations which gave a stage to show his photographs during displays and he may have traded thoughts with individual picture takers subsequently amateurs ought to counsel picture takers who have made it in this field. Each activity has its difficulties as is photography as prove by Robert.Advertising Looking for article on craftsmanship and plan? We should check whether we can support you! Get your first paper with 15% OFF Learn More A picture taker should then be alert while taking photographs since he could be met with a ton of antagonistic vibe and I think that’s why presidents everywhere throughout the world have their assigned picture takers since contemplates have indicated that photography can be manhandled. Robert utilized insignificant light in his photographs which made them stand apart from the rest. May be he was gaining by the component of lighting to make a light tone in his pictures. The vast majority of his pictures have exceptional center which shows his scrupulousness. This component is confirm by Rodeo (see informative supplement) which was taken in 1954 in New York city since one can not distinguish the essence of the person who is inclining toward the dustbin however since Robert’s photographs were not altered there is a ton of reality in this photograph since it gives the specific picture that one expects as indicated by the focal point of the camera. On the off chance that the photograph wa s taken from another position, say the attention was on the left hand side, the man’s face would be conspicuous. Yet, at that point, it appears Robert snapped this picture without the information regarding his matter and he probably been on a similar level with his subject. Rodeo appears to have been trimmed on the left hand side to eradicate the jutting shadow at the base of the left hand side edge. He didn't trim the correct hand side that much since it appears he needed to accentuate on the flotsam and jetsam in the city of New York. Photographs that are not hued uncover a great deal of different pictures that can't be recognized in shaded photographs. The disservice of such photographs is that the watcher can't recognize hues since all hues are either dark or white. On the off chance that an advanced or programmed camera had been utilized the light in this picture would disclose the substance of this man. The foundation of this picture mixes the shades of different articl es in the picture, for example, the neighboring structures since they seem as though they have a uniform shading. Robert appeared to have snapped this picture at a short proximity in light of the fact that the length of the picture suggests so. The accentuation of this picture is on the youthful person and the chaotic roads. This photograph can change one’s mentality about New York since a great many people think it is perfect on account of its notoriety. The impression made by this photograph delineate that the foundation of a photograph is significant and that’s why the vast majority take a gander at their encompassing when they are modeling for a photograph. This photograph has changed my observation on photography. Rodeo doesn't have attractive components of a photograph in light of the fact that the picture recommends that the photograph is a reality because of the subject not being incited to present and earnestly this picture demonstrate that photos that are tak en without illuminating the subject have a lot of lucidity since when a great many people are posturing for a photograph they generally grin and take a gander at the focal point of the camera. To demonstrate my point I as of late snapped a picture without taking a gander at the camera directly.Advertising We will compose a custom article test on Photographer †Robert Frank explicitly for you for just $16.05 $11/page Learn More If one wishes to include differentiate he/she pick to utilize a programmed camera since it can detect where there is lacking lighting and in this way turn the blaze light on rather than manual cameras that can't distinguish obscurity. At the point when one is about snap a picture he ought to unwind stop to ensure the picture isn't contorted. Index Rodeo, New York City, 1955 by Robert Frank. Source: The Metropolitan Museum of Art. (2000|). â€Å"Robert Frank: Rodeo, New York City (1992.5162.3)†. Heilbrunn Timeline of Art History. New York. Recovered from https://www.metmuseum.org/toah/masterpieces/1992.5162.3/ This exposition on Photographer †Robert Frank was composed and presented by client Andre Juarez to help you with your own examinations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; be that as it may, you should refer to it as needs be. You can give your paper here.

Being a First-Generation Latina at Columbia SIPA COLUMBIA UNIVERSITY - SIPA Admissions Blog

Being a First-Generation Latina at Columbia SIPA COLUMBIA UNIVERSITY - SIPA Admissions Blog Thanks to Karla Henriquez MPA ’19 for this post, in response to a topic submitted by Adam B. Submit your idea for a blog post here. “I got into Columbia!” I told my mom. She did not quite know what that meant. “Obama graduated from there.” “Ah que bueno,” she said to me. But she still did not understand what it meant for a first-generation Latina to be accepted into an Ivy League. And to be honest, neither did I. I would break down the process of going to grad school into four steps: Goal setting, before applying, the application process, and your time in grad school.  Each have their own different sets of challenges. Let me break down what it meant to apply for grad school as a first-gen: 1) Goal setting:   Write your goals down and they will manifest. It is a simple step, but one that helped me know what I needed to do to get where I wanted to. My goals were: Prepare for the GRE Take the GRE Apply for Grad School Move out of California Those were the goals that got me to where I am today. I wrote them down and worked towards them. 2) Before Applying While I would like to forget about the GRE, it is an important step in the process. Don’t let that stop you from trying. One of my friends who was going through her first year of law school told me, “The GRE is just a number. Don’t let that define you, you have so much more to offer than just a number.” I took that to heart and prepared as best as I could for the GRE, but also did not limit my options because of a score. There are affordable options to prepare for it. One thing that I would recommend is to identify what works for you. If you’re great at working on your own, Magoosh is a great option, it’s affordable and they provide you with a whole schedule you can follow. If you need more structure, a class might be best (that’s what I did, it took me some time to save but it helped me set time aside to dedicate to studying). To figure out the program that fits more with your goals, I would recommend attending the Idealist graduate fairs . Not only are schools there to answer all your questions, but you can also get a feel of the different programs offered at the schools. Another great thing about fairs and attending a school’s open house is that some schools waive application fees. That can be extremely helpful when application fees can be from $50-100 each. 3) The Application Process I relied on a lot of my friends for help. While no one in my family had attempted this, I did have mentors from undergrad and friends who had applied to graduate school. I asked them for help reviewing my essays, my applications, for help with recommendation letters, encouragement, etc. I applied to five schools, each with a very different application process, and I tried to start early and knock them out one at a time. I know that sometimes its hard to ask for help, but this is the time that we cannot be shy. Find those around you that are willing and comfortable doing this, you will see that there will be those willing to edit your whole essay and help present your best self. Talk to those that know you, to help you identify those parts of your story and professional experience that you should definitely highlight. Guess what? I got in to all of my schools! It was an exciting time, but then came the time to decide. I relied on friends and family to make this decision again. One big part of this process was also money. I had saved some money from working, but I also asked my family and friends for support. My aunts and cousins helped me plan a fundraiser to get enough to cover my moving expenses and the deposit to come to school. Family and friends came over my Tia’s house one day and bought “Panes Rellenos,” a Salvadoran favorite, to help me raise money for the move. We raised around $2,000 that day and created a GoFundMe to raise more. 4) Grad School I decided on Columbia SIPA because I felt that it would provide me with the opportunities that I did not have prior to this. While I got a chance to visit during Admitted Students’ Day, I didnt quite know what to expect when I got here. In my mind, it would be a mix between Gossip Girl and Legally Blonde, where everyone was going to be preppy and question how a girl from a state school made it to Columbia. I was soooo wrong. While, yes there is some of that, I was also able to find a community of people who I relied on for support and encouragement. Through SIPA Students of Color, I found classmates like me who were also first-generation, who also identified with my immigrant background, and who I did not have to explain myself to. We continued building this community by gathering over the weekends for our Women of Color brunches a community that continued growing as the year went on. While sometimes you will find yourself in spaces where people ask a thousand questions about what you did before school (which to be honest gets exhausting really fast), finding a community of women where it was not only about our professional goals but of who we are as people was so refreshing. Through Columbia’s University Life First Generation Graduate Student initiative, I was able to attend a panel of first-gen faculty where I not only felt seen, and cried as I never had, but it also felt like validation of what I was feeling. From imposter syndrome to not only doing this for yourself but also bringing your whole family with you, to sometimes not having enough money to pay rent or food These were all things I had faced. Going to Columbia was a whole experience, and I am not going to tell you it will be easy. As a first-generation student sometimes it’s hard to ask for help because many times you are the one person your family relies on. When things got really hard I wanted to find a way to solve things on my own, until my mom found out and asked me why I did not ask her for help. She then got my aunts together, everyone pitched in $100 or so and they helped me make sure that I had enough to cover rent. I always thought, “She has a lot going on, I don’t want to be a burden,” but sometimes you need to let go of those thoughts and ask for help. My biggest recommendation would be to seek and ask for help. It’s okay not to have the answers to everything especially when you are used to having them in the past. I took advantage of tutoring and the many office hours offered for Microeconomics, Macroeconomics, and Quantitative Analysis. When I did not do that great in my first exam, I spent more hours at the library. When anxiety and sleepless nights kicked in, I took advantage of the counseling services, with many counselors being available for first-generation students. Other resources I should have taken advantage of were The Food Pantry at Columbia with a mission to reduce food insecurity among students. Emergency funding provided by SIPA’s Office of Student Affairs. Last Thoughts Never allow yourself to feel that your first-generation experience is a disadvantage. Many times in class, experiences that either my family or I have gone through were discussed. As policymakers, our unique perspectives bring a valuable point to the conversations. We have lived through things that many just read in case studies, and who is better than the people who have experienced them to solve the issues faced by our communities? I stopped seeing my experience, being a first-generation student, as a disadvantage and instead saw how my lived experience can create more inclusive policies for all. My mom was excited to come to New York for the first time to celebrate my graduation this May. She said her coworkers all congratulated her because her daughter was graduating from Columbia. She made the trip here and I thanked her because it took her, my tias, and my friends to get me here. From pitching in $20 to help me move or pay rent, to proofreading my essays, to sending me texts of encouragement, I cannot emphasize enough that even though our families might not have a fancy Ivy League degree, they provide their support in other ways. I hope that if you decide on Columbia, or whichever school you decide to attend, you are surrounded by a community of people who will cheer you and support you along the way.

Civil War And Terrorism - Free Essay Example

The causes of civil war coincide and contrast with the causes of terrorism in a few fundamental ways. The effects of both civil war and terrorism are prevalent and often wide spread because they are rarely contained within the geographical area in which they begin. Neighboring states and other cultural populations are also affected by the results of terrorism and civil wars. For example, The Irish Republican Army was a group of armed actors in a civil war against Great Britain. With the goal of achieving Irish independence, the IRA employed terrorist actions toward civilians. Many times, the same strategies are used for civil wars and acts of terrorism. However, there are two key differences between groups engaged in civil wars and those involved in terrorist groups. Civil wars are between organized groups who aim to change the government in a profound way. Terrorist groups aim to cause fear and terror among the civilian population. Another key difference between groups that engage in terrorism versus civil wars, is that terrorism groups are much smaller. They are incapable of executing an organized civil war like those in rebel groups. Description To understand the causes of civil war and terrorism one must first understand what those causes are. A civil war is between armed participants who face a conflict within the same state. Civil wars are typically between a government and a rebel group within the state. Somalia has no central government and as a result that country has many groups that face ongoing conflict. To be considered a civil war there must be at least 1,000 battle-related deaths, and those deaths must be endured by all sides. Civil wars have many wide-ranging effects. Civil wars can create large groups of refugees that can burden other states. Civil wars also increase widespread crimes against humanity. The civil war in the Democratic Republic of Congo led to millions of deaths as well as a horrendous amount of rape and other human atrocities. In an attempt to end this humanitarian crisis, 20,000 United Nations peacekeepers were sent out. This civil war is a profound example of how civil wars can affect others outside a single state, spilling out of the nations borders and effecting other countries. On the other hand, terrorism is the act of violence or the threat of violence against civilians in order to achieve a political goal. The terrorist goal is to achieve a political aim by way of fear, whereas the goal of rebel forces in a civil war is to defeat the armed forces of the opposing force. The terrorist goal is to attack a targeted civilian population in order to force the acquiescence of a political demand. Without this demand, a terrorist attack would be nothing more than an act of violent criminality. Almost all terrorist attacks take place domestically, rarely crossing national borders. Terrorism and civil wars are sometimes similar in the sense that rebel groups often attack civilians. Both can occur when there is a nonstate actor that has interests that bring them into conflict. The underlying conditions that give rise to a civil war are also similar to those of terrorism. The first cause of a civil war occurs when there is a conflict of interest within the state. The second cause is grievances which can lead to war when certain policies discriminate against members of an interest group. Examples of grievances which could lead to war are differing values between cultural groups, blocking access to jobs and upward mobility, or the denial of services. The third cause is greed. Greed is a desire to control more of the countrys assets or wealth. This often leads to war because groups want more or better access to economic resources such as shares of oil and minerals. Groups also want privileged access to jobs and governmental power which they believe they can achieve through civil war and the eventual armed overthrow of a government. Almost all civil wars are fueled by grievances and greed. Even though terrorism is fueled by similar conditions, there are some differences. One of the goals terrorists try to execute is the overthrow of the government or the annihilation of an opposing group. Since the 1980s, The Shinning Path is a terrorist group that has operated in Peru. They have sought to destabilize the Peruvian government and start a communist revolution. A similar goal often attempted by terrorists is to expel a foreign power from their homeland. Depending on the interest group, this is done in attempt to create a new society b ased upon an economic or religious ideology or to create a homogeneous society free from intruders. As mentioned previously, strategies of civil war and terrorism share a few things in common. A main strategy of civil war is insurgency. Insurgency is when lightly armed units will use guerilla-type attacks against military, governmental, and civilian targets. Terrorist use this strategy as well. Rebel groups will typically attack military bases, government buildings, or population centers. After the attack, rebel groups will hide out in jungles, mountains or other areas so as not to be seen. In fact, Chinese Communist leader, Mao Tse-tung once said that insurgents should swim among people. In other words, they should do their best to blend in. Insurgency is a popular strategy because it is a way to attack another actor that has much stronger military capabilities. The main goal is to try to impose a high cost on the government or create intense political pressure. This is different from the main goal of terrorism, which is to gain something politically. Insurgency is also used to increase the amount of people who may be willing to side with the rebels by addressing the collective action problem. Foreign states that will benefit from the victory of one of the sides will often help by supplying money, arms, training, and sanctuary to their side. An example of this is the civil war in the Democratic Republic of the Congo which involved 25 different rebel groups all aided by eight different countries. These rebel groups are led into a civil war for many reasons. Rebel groups are organized around the interests for which they fight. For example, some rebel groups are motivated by strong religious beliefs. Taking a look at El Salvadors civil war, many peasants joined because they were motivated by a feeling of fighting injustice and a desire to do something meaningful with their lives. Counties are influenced by other factors. The first factor that leads countries into engaging in a civil war is the political institutions and the regime type. If a conflict can be resolved without war that is typically preferred by most countries since war is so costly. Poor countries are more likely to find themselves in a civil war because they do not have strong institutions. Civil wars are also more likely in highly populated countries. This is due to that fact that rebel groups can recruit more people and also hide out among larger populations. Looking back at strategies, terrorist have four common methods. The first method is coercion. Coercion is imposing costs typically by causing civilian casualties or destroying infrastructure. This is very similar to a rebel groups strategy. The goal of a terrorist attack in this case is to change a policy. The second strategy is provocation. This strategy is used in order to generate a response from the targeted government. An example of provocation is the pressure on the Bush Administration to strike back after the 9/11 terrorist attack on the Twin Towers. The third strategy is spoiling. This tactic is used to destroy any peace between the target and moderate leadership from the terrorists home society. The final terrorist strategy is out-bidding. Out-bidding occurs when a terrorist group shows its commitment by out doing another group devoted to the same interest. In this case, a group may commit a dramatic attack not only to affect the target but to also show the other group what they are capable of. Analysis The bargaining failures are similar in civil wars and terrorism. In both, there is incomplete information, commitment problems, and indivisibilities. Civil war from incomplete information occurs when the capabilities and resolve cant be determined. For example, it can be hard to estimate effective or strong a rebel group really is. They often take certain measures to make this hard to observe. Commitment problems in civil war can create a long-lasting war when power is changing. An actor cannot credibly commit to not revise any deal made then, so the actor that anticipates growing weaker may want war now. Commitment problems show that economic downturns are associated with higher risk of civil wars. Lastly, war may be inevitable if the conflict is something that is difficult to divide. Territory is often seen as an indivisibility. Russia has fought two civil wars since Chechnya claimed independence. Russia would have been better off letting the Chechens take their land. Instead they partook in a war that costed many lives and also increased terrorist attacks led by Islamic militants. Terrorism is a result of incomplete information because groups often hide within the population. It is difficult to determine a terrorist groups size and capabilities. Typically, terrorist groups are unheard of until after it is known for an attack. Commitment problems are also an issue in terrorist attacks. After an attack, the target will have the organization commit to no violence in the future. If the commitment is not credible, this can prevent the agreement. Successful credibility can be difficult in this situation. The target must trust that the terrorist group will not attack again, and they must also trust that they could defend themselves if they did. Lastly, bargaining will fail if it is not possible to negotiate. Often times, it is seen as impossible to compromise with terrorists since they are considered extremists. Overall, civil wars and terrorism have the same bargaining failures. Civil war and Terrorism both seem to have no clear ending. However, both have a few strategies that can help minimize the damage. Organizations such as the UN can help keep peace within states. But the overall best strategy to help prevent civil wars is changing into a more democratic country. International efforts can also help by resolving commitment problems. Compromises that entail rebels disarming can lead to a commitment issue. If peacekeepers can ensure the safety of disarmed rebels, that can help the problem. International peace can best be achieved by economic and political reconstruction, these strategies will have a long-term effect on preventing civil wars. On the other hand, terrorism will be harder to prevent. As long as extremist, problems of information, and credible commitment exist terrorism will be possible. States can create certain counterterrorist strategies to lessen the damage done by an attack and even lessen the attacks in general. Terrorist groups do not ha ve a clear location which can make retaliation and deterrence tough. Another strategy is preemption. This strategy involves states disrupting or destroying terrorists and their networks before the attack takes place. An example of preemption is the invasion of Afghanistan after the attacks of 9/11. This invasion was not only to retaliate, but to also prevent future attacks happening. The main goal was to capture or kill the leader of the terrorist group. An alternative strategy is taking defensive measures. States can guard against attacks. The united states took this action after the attacks of 9/11. Now national monuments are guarded, and boarder security forces have increased. Defensive measures are not convenient or cheap. All passengers must go through security at airports now. Trucks must face longer delays at borders. Defensive measures can still not guarantee safety but they can help. Criminalization is another strategy. This strategy usually takes place after the attack has already happened. The goal is to arrest terrorist for the attacks in hopes of preventing others from carrying out attacks as well as bringing groups to justice. The last strategy of terrorism is negotiation and compro mise. As mentioned before, terrorist attacks are hard to prevent. Most states are hesitant to compromise with terrorist groups so other groups do not make greater demands. Although in some cases a compromise has been met, terrorist may never get everything they want. Conclusion The causes of civil war and terrorism coincide in many ways as well as contrast in their own ways. Civil wars and terrorism both include violence led by rebel groups and terrorist organizations. Both caused by a conflict of interest and each have their own objectives. Civil wars are usually fought over territory, grievances, or greed. Terrorist attacks are executed over political goals. Insurgency is the main strategy of civil war. The main purpose for this strategy is to impose a cost on the targeted government. Terrorist have four principal strategies; coercion, provocation, spoiling, and out-bidding. Civil wars and terrorism share the same bargaining failures and similar strategies to prevent them from reoccurring. Overall, the best attempt at minimizing civil wars and terrorism is operating as a democratic country. Economic and politically strong countries are at less risk of a civil war because they have more to lose by getting involved in war. The importance of understanding the similarities and differences between civil wars and terrorism is to be able to identify that not all violent acts are terrorist acts. It is also important to understand the causes of both of these violent operations to be able to fight it. It cannot be prevented if it is unclear why it is happening.

History Of The Fire Service Essay - 2015 Words

History Of The Fire Service Throughout history men and women have devoted their lives to serving their community in the fire service. Innovation in technology and ideology has shaped today’s fire service. From St. Florian and Ancient Rome to The Knights of St. John and the Crusaders; from the ashes of The Great Fire of London to King Saint Louis of France and the guet bourgeois; from the colonial Bucket Brigades to Benjamin Franklin and his Union Fire Company; From the inferno of the Great Chicago Fire to those lost in the attacks on the World Trade Centers on September 11th, 2001; the fire service continues to evolve to meet the needs of society and answer the calls of those in need. Although many changes have occurred throughout it’s evolution- courage, honor and duty connects the past to the present day firefighter. The first evidence of machinery used to fight fire included a water pump found in Ancient Egypt dated to the third century BC invented by Ctesibius of Alexandria. 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Women in Ground-Combat Units Essay - 661 Words

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The Admissions Committee Is Doing Gaining More Insight...

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My Personal Mission Of Leadership And Ethics Statement Essay

My Personal Mission of Leadership and Ethics Statement Life s a journey of learning experiences. In my journey through life I intend to have thriving carrier serving my country in the Canadian Armed Forces while balancing a healthy life at home. I will make it a life long commitment to grow through active participation in the world around me in order to gain knowledge and skills essential to lead. Therefore empowering me to be the change I wish to see in the world with the aptitude to evaluate, realize and correct my actions and behaviour to improve my proficiency and comprehension, Duty, Honor, Loyalty, Integrity, Patience, Empathy and Compassion are the core roots of my ethics. These essential traits a what shapes the character, behaviour and temperament of a true warrior not only on the battlefield but also in fight we call life. 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John Steinbeck’s Novella Of Mice and Men Free Essays

Most people are familiar with the phrase â€Å"it’s too good to be true†, dreams coming true is an example of this common misconception. In John Steinbeck’s novella Of Mice and Men, he uses numerous applications of juxtaposition, symbolism, foreshadowing, and other literary devices to prove dreams are unlikely to always come true because even the best plans can fail. Steinbeck highlights numerous dream failures between different people through various applications of juxtaposition. We will write a custom essay sample on John Steinbeck’s Novella Of Mice and Men or any similar topic only for you Order Now In Chapter 5, Lennie talks about the dreams he hopes to achieve with George while Curley’s wife talks about her theatrical aspirations. According to Curley’s wife â€Å"I could go with that show. But my ‘old lady wouldn’t let me if [I would have gone] I wouldn’t be living like this, you bet† (86). Lennie replies, â€Å"We gonna have a little place-an’ rabbits† (86). Lennie’s and Curley’s wife’s dreams, lets the audience to see the similarities and foreshadows that Lennie and George dreaming of getting their place with the rabbits and Curley’s Wife dreaming of becoming an actress would be done in vain. Chapter 5 highlights the struggle that Lennie experiences both emotionally and mentally he has a hard time controlling his strength throughout the novella. â€Å"I don’t want to hurt you, but George will be mad if you yell. I’ve done a bad thing. I’ve done a very bad thing† (91). Lennie never intentionally tried to kill anyone, but he cannot control his strength. This leads to shattering his peace of mind, which soon can also shatter his dream of getting his own place with George. Steinbeck uses numerous applications of symbolism to represent rather than saying how and why dreams can fail. Chapter 1 reveals Lennie’s dream is to gets a farm with rabbits, which helps reveal Lennie’s innocence through indirect characterization. â€Å"isn’t fit to lick the boots of no rabbit. You’d forget ’em and let ’em go hungry† (6). It seems that Lennie likes the rabbits, but unfortunately his strong affection will soon lead to his tragic downfall. The soft animals then symbolize innocence and its elimination in cruel world. The dead mouse in Lennie’s pocket symbolizes his love and strength and foreshadows the fate of Curley’s wife, Lennie’s puppy, George and Lennie’s dream and Lennie. â€Å"Jus’ a dead mouse, George. I didn’t kill it. Honest! I found it. I found it dead† (3). Mice represent a fantasy for Lennie. The title is a good hint that mice are significant in this situation, but the first mouse that we encounter is a dead one which foreshadows the future fate of George and Lennie’s dream. Steinbeck uses numerous applications of foreshadowing to get the audience to visualize and predict future events pertaining to George’s and Lennie’s dream becoming a reality. â€Å"Just wanted to pet that girl’s dress-just wanted to pet it like it was a mouse† (11). This situation reveals Lennie likes to feel soft objects, no matter what it is-doesn’t realize if it’s wrong or right. This foreshadows Lennie’s death through examples of his innocence can lead to his unfortunate downfall because he doesn’t understand the effects of his actions or learns from his mistakes. Likewise, Lennie’s innocence can lead to the unfortunate downfall of his dream with George. Lennie says, â€Å"I never meant [any] harm† (32) later in the novella. Lennie never means any harm in anything he does which shows he will have trouble in the future, he did not mean to get in, the death of his pup and Curley’s wife for example. John Steinbeck exemplifies the fact that even dreams planed out in advance can still fail. Dreams are always visions of what people want and to make those dreams reality one must work hard and do what it takes to accomplish what they want. How to cite John Steinbeck’s Novella Of Mice and Men, Papers

Stakeholders Quality Assurance In Education â€Myassignmenthelp.Com

Question: Discuss About The Stakeholders Quality Assurance In Education? Answer: Introduction BHP Billiton is a pioneer in the field of commodities and has maintained a strong position in the market owing to the performance. It has maintained A rating and that is due to the performance. The main aim of the report is to shed light on the performance of the company and to highlight the accounting policies followed by the company. The report assesses the accounting policies and evaluates the accounting policies. Further, the accounting strategies are discussed along with the quality of disclosure. The red flag is highlighted whereby the flouts or deficiency of the organization is highlighted. It ends up with the discussion of the conceptual framework. Evaluation of accounting policies and estimates In relation to BHP Billiton, it can be seen that the preparation of financial statements requires its management to make estimates, judgments, and assumptions that can influence a number of liabilities, income, expenses, and assets. The group has recognized the following accounting policies wherein significant estimates or assumptions can be made, and where the actual outcomes may vary from such estimates under distinct scenarios, thereby materially influencing the financial position as a whole. In relation to inventories, the same is valued at net realizable value or cost (BHP Billiton, 2015). Further, such costs are ascertained on the basis of average costs. Its major rivals Rio Tinto also utilize this same inventory accounting policy. It also values its inventories at lower of net realizable value or cost heavily on a weighted cost basis. Secondly, in relation to the depreciation accounting policy of the company, it can be seen that the carrying values of BHPs property, plant, and equipment are depreciated to their estimated remaining value over the residual value of leftover concerned specific assets. Such estimates of useful lives and residual values are evaluated annually and any variation is taken into consideration for ascertaining the remaining charges of depreciation. To compare BHPs depreciation policy within its industry, it can be seen that Rio Tinto also depreciates its PPE over their remaining life or useful life and there is no other substitute methodology in relation to the same. Besides, such residual values and useful lives for the material assets of Rio have assessed annually and changes (if any) are depicted prospectively. In addition, the major categories of PPE of both companies are depreciated on a unit of production or a straight-line basis by using their respective estimated lives. In relation to the amortization of goodwill, it can be seen from the financials of BHP Billiton that goodwill is viewed in business combination wherein the company expands an interest in such business combination over their respective fair values. Moreover, in relation to the business combination of BHP Billiton, goodwill is believed to have an indefinite lifetime and hence, cannot be amortized (BHP Billiton, 2015). Further, the goodwill of the company is evaluated annually for a possible impairment. Similarly, in contrast to this, the goodwill of Rio Tinto is also annually examined for impairment or more frequently if alterations or events in circumstances signify a potential impairment. Further, in relation to the estimation of reserves, both companies undertake the same by relying on the information offered by competent persons as management under the Australian Code for Reporting of Exploration Results. Therefore, all these accounting policies and estimates of BHP possess a flexibility to give proper details regarding their affairs and the users can extract relevant information from the same to make decisions. Besides, the company believes that it is able to mold its policies and estimates based on market fluctuations and user requirements as a whole (Landsman et. al, 2011). This assures the fact that the company is not concealing material facts from its annual reports and therefore, the strategies are not hideous in nature. However, there are some questionable items witnessed in the financial statements of the company. It can be seen that the gross profit of the company has been constantly declining from 2012 until the year 2016. This shows that the company is not performing well even though it portrays that its affairs are unmatchable. Besides, the company has not depicted any gain from the sale of assets in the past years, which is not true because, in 2014, the company has sold its pinto valley operations that must have fetched some gain. This means that the company is only trying to sell such business parts to improve its EBITDA amounts. Evaluation of accounting quality Previously accounting was well defined as a non-political subject, however, with the due passage of time; it has become political in nature. Moreover, various pressure influences the accounting standard environment. The figures that are provided by the accountant have a strong bearing on the economic aspect. Therefore, the rules of accounting have a bearing on the human behavior. The message conveyed by the BHP report stresses that annual report can make or break the expectations of the investor and thereby have the power to influence innumerable. It is the nature of the interested parties to have a track of the safety of the financial score. Therefore, the process is determined as political in nature. As per Horngreen (2013), the accounting standard setting can be said to be a product comprising of actions that are political in nature like the logic that is flawless or findings of an empirical nature. This can be cited due to the fact that social decision is defined by the standards. As a matter of fact, standards levy pressure on restrictions and hence needs to be accepted by the parties those are affected. Acceptance can be in the nature of voluntary or both. Getting acceptance can be said to be a complex process that needs marketing skills in the political arena (Harrison Colle, 2010). The regulation of disclosure can be described as the result of the political game or pressure that resides between the managers and the standard-setter. In every period a status quo is present that stress upon the standard of the past period. The standard-setter develops a new proposal for a regulation and the managers are able to take a decision strategically whether to deny the proposal (Bence Nadine, 2007). When a huge denial is faced it leads to failure of the proposal. Hence, the standard setter loses the grab over the agenda and the selection of the new regulation is done by the approval that is maximized over the status quo. The main result that can be garnered from BHP is that the political accountability does not always produce a standard-setter towards the maximization of the welfare regulations. When the organization selects any option or chooses a particular disclosure it influences the ones who are interested in the organization. Accounting choices can provide better exposure to the organization and hence, this will help the related parties and the stakeholders to get a better view of the organization (Leisyte Westerheijden, 2014). Selection of the correct policies leads to strong decision-making. Disclosures enable various parties to know about the strategy and the line of action of the company thereby leading to a better grasp of the matter. Identification of key accounting policies The major risk that arises from the operations of the Group consists of market, liquidity and credit risk. Such risks are present in the normal course of business and the Group carries on the operations in tune with the portfolio risk management strategy. The main aim of the strategy is to cushion the financial target of the group while safeguarding the financial security and flexibility by taking benefit of the process of diversification that is given by the scale, diversity, and flexibility of the operations of the group. Market risk The movement of the activities of the group makes it vulnerable to the risk that is consisted in interest rates, foreign currencies and prices of the commodities. As per the strategy, the group seeks to attain financing costs, the impact of the currency and the prices of the commodity that happens at index basis. Such a strategy or plan gives way to the difference in earnings that is measured as per CFaR structure. Activity Risk management process Mitigation of risk Hedging for the aim of reduction of risk or capital projects should be executed to cushion the strategic aims. The transactions that are having approved mandates should be executed Hedging (economic) sales, operation costs, etc Measurement and reporting of the exposure that is present in the customer commodity contract. Hedging derivatives should be executed so that an alignment is attained with the exposure of the group. The transaction should be done with financial instruments to snap value from the market that is perceived over other valuations. Exposure should be managed within VaR and stop loss limit. Transactions that are approved must be executed. The accounting policies are in tune with the goals of the organization and consistent with the previous year performance. The recognition of revenue is done when the title passes. When it comes to the concept of sales then the sale agreement provides a better view and the title moves on the date of the bill of lading (BHP Billiton, 2015). For various sales when the delivery of the goods is done then the title passes and revenue is taken into consideration. The accounting policies consist of the consolidation of BHP Billiton Limited, BHP Billiton Plc, and other subsidiaries. Evaluation of accounting flexibility The major drivers of profit for the company are its mineral servers and other extracts that corresponds to its majority of inventory. Furthermore, it can also be witnessed from the financial statements of the company that its inventory value can be easily altered by the company professionals for the benefit of the management, thereby offering them accounting flexibility as a whole. Furthermore, since the value of the companys reserves is also measured in terms of net realizable value per unit, an estimate of the market value of the ultimate product depicts some kind of flexibility in the valuation of inventories. In simple words, this accounting flexibility is easily open for distortion because this can influence the statement of income of the company by decreasing its expenses and depicting increased amounts of EBITDA that can easily influence or misguide the investors. Therefore, the managers have higher chances of manipulating such accounting strategy to misguide the investors and gain benefits from the same (BHP Billiton, 2015). On a whole, it is important that such flexibility must be minimized to a greater extent as possible because investors do not want to be fooled because of such flexibility and suffer losses as a whole. Evaluation of accounting strategy The accounting policies followed by the BHP are in compliance with the UK companies Act 2006 and other applicable UK Generally Accepted Accounting practices. It needs to be noted that the norms for accounting policies are the same as that of the peer and the competitor. The historical cost convention is into practice and that is followed, as well as applied on a regular basis (BHP Billiton, 2015). Earnings management happen when the manager uses their judgment in the process of financial reporting and to structure the transactions so that financial reports can be altered to mislead the stakeholders regarding the economic performance that is underlying to affect the outcome that is reported. Therefore, managers should provide greater incentives when it comes to the process of management of earnings as it will lead to better practices and any negative influence in the reporting can be avoided. As per the annual report of BHP, it can be noted that the policies and estimates are used on a consistent basis. There is no deflection of the policies as compared to the previous years. The rationale for doing so is that consistent policies help in structuring the reporting process. Moreover, the organization that follows a consistent approach has strong performance and stakeholders are able to get a better view of the organization (Nobes Parker, 2010). It is seen from the BHP policies that the transaction adheres to the policies and regulations framed by the accounting bodies. Hence, the transactions are not structured to provide result rather it adheres to the policies of the accounting bodies. For example, the cash dividend paid by BHP Billiton Limited is in tune to the equivalent cash dividend by BHP Billiton Plc in regard to the share of BHP Billiton Plc (Xi Holly, 2016). Assessment of the disclosure quality It can be seen from the financial statements of the company that Generally Accepted Accounting Principles have been properly adhered to by the company. Besides, KPMG Australia has also given their unqualified opinion upon the consolidated financial statements of BHP Billiton. In addition, it can also be witnessed that there is no departure and the financial figures correctly reflect the true position and performance of the company (Lai et. al, 2013). Furthermore, in relation to proper details regarding the businesses of the company, the company in Note 1 to its financial statements has undertaken proper and adequate segment reporting. Besides, underlying EBIT that is the major financial measures, which can be utilized to supervise the financial performance of the companys overall strategy, is also disclosed under such segment reporting. Moreover, such business and group level information are disclosed by the company on a statutory basis based on the International Financial Reporting Standards 8 (Operating Segments) requirements (BHP Billiton, 2015). The management also believes that the information provided through segments can play a key role in offering meaningful signs of the underlying performance of the companys assets. Therefore, in relation to segment disclosure, the company has provided appropriate and relevant details that can assist a user in taking proper decisions. Besides, the company in segment reporting section and other financial statements also disclose various footnotes as well. Such footnotes assist in providing more brief details about the disclosures so that more meaningful decisions can be made. The financial statements of the company have efficiently disclosed all major accounting policies adopted by it and the same is effectively depicted with the help of footnotes (BHP Billiton, 2015). Hence, both segment disclosures and footnotes are adequate in nature that has assisted the company in enhancing its reporting quality. Besides, other seg ments of the performance of the company are also properly disclosed with the help of footnotes and segments. Considering the above-mentioned explanations and analysis, it can be said that BHP Billitons disclosure strategy is adequate in nature and it does not lag behind when it comes to the provision of proper information to assist the stakeholders in decision-making. Moreover, the methods of GAAP principles undertaken by the company also plays a key role in reflecting its key measures of success that serves as the most significant concern for determining the ability of the company. On a whole, all the accounting policies are consistently disclosed in the financials of the company and these are surely compatible in comparison to its current performance (Hanlon et. al, 2014). However, the identification of red flags may come up as a genuine concern for the users and therefore, corrective actions can be taken to mitigate such issues and steps must be taken to minimize accounting flexibility to the managers so that they do not take undue advantage of the same. Potential Red Flags The shares of BHP Billiton plunged to a seven-year low on account of falling prices of commodity and the impact of the Brazil dam disaster. The shares dropped 5.64% on the ASX to $21.42 that is the lowest since the happening of the global financial crisis as it was announced that the iron ore output might be reduced owing to the disaster. The gross profit of the company saw a decline from 2012 to 2016. This indicates that the company did not perform as per its potential. Further, the major lacuna or the red flag can be witnessed from the fact that it did not project any gain from the assets sale in the past years. This is one of the gray areas because the company sold the operations of the pinto valley that would have provided profits. However, no projection was made. This means that BHP tried to enhance the amount of EBIDTA (Lai et. al, 2013). Further, BHP enhanced its production and profits without taking strengthening the dam walls that were built to combat lesser waste volume (Farrer, 2015). The company completely failed to take a decision in this regard whereby a technical report issues in 2013 highlighted that the dam was not stable. The nature of BHP triggers many tax obligations that include corporation tax, royalties other resources and taxes of production based. The cross-border feature of the group leads to high complexities that are linked to the international transfer pricing (Farrer, 2015). The tax legislation even creates complexities that are highly specialized in nature and needs high-quality judgment that quantifies the provision or contingent liabilities. Compliance with the requirements of conceptual framework It can be seen from the annual reports of BHP Billiton that the company has effectively adhered to the Australian Accounting Standards within its framework and it has complied with other qualitative characteristics of a conceptual framework to enhance the quality of its financial information. Moreover, compliance with the requirements of the conceptual framework has assisted the company in sustaining a strong position in the market despite the prevalence of strong competitors in the market such as Rio Tinto. In relation to materiality aspects, the company has adequately addressed the same by providing material information to the users of financial statements so that they are able to make proper decisions. Besides, in order to address such aspect, the company has efficiently complied with the ASX Corporate Governance Principles and Recommendations within its framework. It also gives due consideration towards the provision of both financial and non-financial information as it believes that such details can allow users to make appropriate investment decisions (Hanlon et. al, 2014). Furthermore, in relation to faithful representation, it can be seen that the directors of the company ensure compliance with section 295A of the Corporations Act 2001 that they have disclosed every information truly and fairly. This means that based on the statement of directors, the financial information of the company presents a true and fair view of its operations. In relation to the fulfillment of relevance c oncept, the company has yet again adhered to the same by providing information associated with its greenhouse gas emissions that can altogether even influence its financial figures in a negative way. This assures the fact that the company gives due consideration towards the provision of information that even though can negatively affect its financials (Goodwin et. al, 2008). Further, for the compliance of reliability characteristic of the conceptual framework, the company has fulfilled the same by providing information that it is fully and entirely able to pay off all its debts in the future (as and when they become payable or due). With such assurance, investors can surely rely upon the financial figures of the company and thereafter, make relevant investment decisions from the same. The recent revision in the conceptual framework in order to address disparities in corporate reporting has also been taken into account by the company to enhance their reporting quality (Gibson, 2010). This recent revision is called the prudence concept of financial reporting. Nevertheless, in relation to BHP Billiton, it can be seen from its financial statements that its impairment events result in the write-down of the assets carrying value (Lapsley, 2012). The reason why this can be regarded as prudent in nature can be attributed to the fact that these can exceed the allotment of expenses of a non-current asset over its useful life. This plays a key role in highlighting various uncertainties related to future outcomes, thereby serving as a significant instrument or tool in attaining neutrality. On a whole, after analyzing these explanations, it can be easily stated that BHP Billiton is fully compliant with the requirements of the conceptual framework and it can, in turn, assist in enhancing its reporting quality and maximizing goodwill as a whole. Conclusion As per the discussion and the nature of activities of BHP Billiton it can be commented that the company follows the regulations and that the compliance is intact. The Group has effectively followed the conceptual framework and the regulations framed by the accounting bodies. The accounting strategy is in tune with the alignment of the performance of the organization. However, certain red flag is observed in the normal course of business by BHP that should have avoided as such activities deteriorate the performance and the goodwill. Owing to such activity, the shares of BHP plunged to a seven-year low. Overall, the company has high fundamentals that are evident by the performance and the trends in the past. References Bence, D Nadine, F (2012). The International Accounting Standards Boards Search for a General Purpose Accounting Model. Accessed September 23, 2017 from https://business.curtin.edu.au/files/bence-fry.pdf BHP Billiton. (2015). BHP Billiton Annual Report and accounts 2015. Accessed September 23, 2017 from https://www.bhpbilliton.com/~/media/bhp/documents/investors/annualreports/2015/bhpbillitonannualreport2015.pdf Brealey, R., Myers, S. Allen, F. (2011). Principles of corporate finance. New York: McGraw-Hill/Irwin. Connelley, Tripodi (2012) Aspects of leadership, Ethics, law and Spirituality, Marines Corps University Press Deegan, C. (2005). Australian Financial Accounting. McGraw Hill, Sydney. Edward Freeman, Moutchnik, Alexander (2013): Stakeholder management and CSR: questions and answers. Oxford Press Everingham, G.K., Kleynhans, J.E. and Posthumus, L.C. (2007). Principles of Generally Accepted Accounting Practice. Juta and Company Ltd. Farrer, M. (2015). BHP Billiton shares hit seven-year low after Brazil dam disaster. Accessed September 22, 2016 from https://www.theguardian.com/business/2015/nov/09/bhp-billiton-shares-hit-seven-year-low-after-brazil-dam-disaster Gibson, C. (2010). Financial Reporting and Analysis: Using Financial Accounting Information. Cengage Learning. Goodwin, J, Ahmed, K Heaney, R. (2008). The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study. Journal of Contemporary Accounting Economics, 4(2), 89-119. Hanlon, D, F. Navissi G Soepriyanto (2014). The value relevance of deferred tax attributed to asset revaluations. Journal of Contemporary Accounting Economics, 10(2): 87-99. Harrison, W Colle, D. (2010). Stakeholder Theory, State of the Art. Cambridge University Press Horngren, C. (2013)Financial accounting. Frenchs Forest, N.S.W: Pearson Australia Group. Lai, C, Lu, M Shan, Y. (2013). Has Australian financial reporting become more conservative over time?. Accounting Finance, 53, 731-761. Landsman, W. R, Maydew, E. L Thornock, J. R. (2011). The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics, 53(2), 34-54. Lapsley, I. (2012). Commentary: Financial Accountability Management. Qualitative Research in Accounting Management. 9(3), 291-292. Leisyte, I Westerheijden, D.F. (2014). Stakeholders and Quality Assurance in Education. Oxford university Press. Meeks, G Swann, G.M. (2009). Accounting standards and the economics of standards, Accounting and Business Research. International Accounting Policy Forum, 39(3), 23-44 Nobes, C Parker, R. (2010). Comparative International Accounting. FT Prentice Hall. Xi, LiHolly I. Y. (2016). Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts.The Accounting Review,91(3), 933-953.