UN Declaration of human rights Essay Example For Students

UN Declaration of human rights Essay I am not going to argue that we are born with human rights given to us by a higher power. I do not believe this is true as so many people around the world are stripped of their rights almost daily. I do believe that we need to adhere to and respect human rights without discrimination in order to advance as a species which brings me to the declaration of human rights drawn up by the United Nations. As said by Human Rights activist Shulamith Koenig Human Rights are the banks of the river within which life can flow in freedom and dignity. Does the U. We will write a custom essay on UN Declaration of human rights specifically for you for only $16.38 $13.9/page Order now N. declaration of human rights hold value in todays society? I believe the UN plays an extremely important role in todays society and therefore does hold value. As the nations of the world increase their interdependence of one another there will be an increasing need for a multinational body to act as peacekeepers, protectors negotiators WITHOUT becoming world police. The key to the UNs power is that it is made up of 99% of the worlds governments. The actions and motivations of the UN are firmly based on their Declaration of human rights which is the first document to receive multinational support for laying down the rights believed to be owed to each and every human being. Human Rights is an issue that has gained much public notice over the last 60 years, mainly starting with the end of world war 2. This is because many of the world problems can be largely traced back to human rights abuses and their reactions. This creates a need for a globally accessible document even though many countries embrace some articles while disregarding others. It also acts as a benchmark Why doesnt the UN take more action against countries violating Human Rights? As I mentioned earlier, the UN cannot act as world police as this would be stating that the world can operate under one legal system. Additionally the declaration is not a treaty and has no legal backing. We are made up of a planet of diverse cultures and beliefs which need to be respected and at times suppresses the ability of the UN to act. Often the UN can do little more than to provide aid to the oppressed. In some countries where the majority of its citizens are oppressed, war is the only option for a change in power but to wage war might only plunge the country and its occupants deeper into a state of injustice chaos. The UN does not have the resources to take military action and then maintain a peace keeping force for years after to see through the transitions in power. The media is an industry that the UN needs assistance from in its struggle for human rights. As stated in the Charter, Article 1- The UN aims to achieve international cooperation in promoting encouraging respect for human rights without distinction. However mainstream news sources seem engrossed with covering certain issues relative to their entertainment value while neglecting the many crisiss around the globe e.g. the iraq war, while hardly touching on other issues such as the humanitarian crisis in Sudan. further more, for example should the UN embark on a campaign enforcing their perceived rights around the globe, will this not betray its own beliefs of freedom of thought? I will end by saying that although many believe the UN is losing its effectiveness as an organisation but times require it takes a more passive role. Although world peace may never be a reality it is a goal that should alway be persued. .u6387b4e711e358c94e6e8c01da485e75 , .u6387b4e711e358c94e6e8c01da485e75 .postImageUrl , .u6387b4e711e358c94e6e8c01da485e75 .centered-text-area { min-height: 80px; position: relative; } .u6387b4e711e358c94e6e8c01da485e75 , .u6387b4e711e358c94e6e8c01da485e75:hover , .u6387b4e711e358c94e6e8c01da485e75:visited , .u6387b4e711e358c94e6e8c01da485e75:active { border:0!important; } .u6387b4e711e358c94e6e8c01da485e75 .clearfix:after { content: ""; display: table; clear: both; } .u6387b4e711e358c94e6e8c01da485e75 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u6387b4e711e358c94e6e8c01da485e75:active , .u6387b4e711e358c94e6e8c01da485e75:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u6387b4e711e358c94e6e8c01da485e75 .centered-text-area { width: 100%; position: relative ; } .u6387b4e711e358c94e6e8c01da485e75 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u6387b4e711e358c94e6e8c01da485e75 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u6387b4e711e358c94e6e8c01da485e75 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u6387b4e711e358c94e6e8c01da485e75:hover .ctaButton { background-color: #34495E!important; } .u6387b4e711e358c94e6e8c01da485e75 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u6387b4e711e358c94e6e8c01da485e75 .u6387b4e711e358c94e6e8c01da485e75-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u6387b4e711e358c94e6e8c01da485e75:after { content: ""; display: block; clear: both; } READ: American Revolutionary War 2 EssayAs quoted by Kofi Annan The united nations exists, not as a static memorial to the aspirations of an earlier age, but as a work in progress- imperfect, as all human endeavours must be, but capable of adaption improvement .

Free Essays on Kants Synthesis

In the Transcendental Deduction â€Å"Kant is asking the question how we can have knowledge of objects.† (Ewing 70) To describe the grounds which make knowledge and therefore experience possible is what he is trying to achieve in the synthesis. This subjective deduction is just one the strategies Kant uses to make his point. To begin to discuss anything from the transcendental deduction first there must be an understanding of the transcendental aesthetic. Here Kant demonstrates the a priori nature of space and time. ‘Transcendental’ can be defined as a mode of knowledge that is a priori. ‘A priori’ refers to necessity and universality to something, knowledge independent of sense experience, and any possible experience of space and time. ‘Aesthetic’ can be simply described as perception. Experience of space is where intuitions, or given perceptions, are from. Space is a priori because a condition of any possible experience is for the things which are being experienced to exist in space. Space is an essential element for experience because without space, experience is not possible. Also experience must happen in time. Time exists only if there is someone to experience it. With this rough overview of the transcendental aesthetic now we may move on to the three synthesis of the transcendental deduction. Important to understand is that Kant’s three synthesis are actually the same single synthesis being described in different ways. It could be looked at as the different aspects of a single explanation. Kant states that an a priori concept may relate to an object, however, may not relate to experience. In order for ‘a priori’ concepts to exist, nothing can be derived from experience. Rather, these a priori concepts serve as the conditions that any experience rests upon. ‘Synthesis’ means the act of combining something. The three synthesis to be discussed can be thought of as a priori conceptual synthesis which ser... Free Essays on Kant's Synthesis Free Essays on Kant's Synthesis In the Transcendental Deduction â€Å"Kant is asking the question how we can have knowledge of objects.† (Ewing 70) To describe the grounds which make knowledge and therefore experience possible is what he is trying to achieve in the synthesis. This subjective deduction is just one the strategies Kant uses to make his point. To begin to discuss anything from the transcendental deduction first there must be an understanding of the transcendental aesthetic. Here Kant demonstrates the a priori nature of space and time. ‘Transcendental’ can be defined as a mode of knowledge that is a priori. ‘A priori’ refers to necessity and universality to something, knowledge independent of sense experience, and any possible experience of space and time. ‘Aesthetic’ can be simply described as perception. Experience of space is where intuitions, or given perceptions, are from. Space is a priori because a condition of any possible experience is for the things which are being experienced to exist in space. Space is an essential element for experience because without space, experience is not possible. Also experience must happen in time. Time exists only if there is someone to experience it. With this rough overview of the transcendental aesthetic now we may move on to the three synthesis of the transcendental deduction. Important to understand is that Kant’s three synthesis are actually the same single synthesis being described in different ways. It could be looked at as the different aspects of a single explanation. Kant states that an a priori concept may relate to an object, however, may not relate to experience. In order for ‘a priori’ concepts to exist, nothing can be derived from experience. Rather, these a priori concepts serve as the conditions that any experience rests upon. ‘Synthesis’ means the act of combining something. The three synthesis to be discussed can be thought of as a priori conceptual synthesis which ser...

Leadership and Strategic Management of Hallmark Essay

Leadership and Strategic Management of Hallmark - Essay Example Brand image is the latest method through which companies are trying to retain loyal customers. Hence brand image is a vital marketing activity. A brand is not merely a name or a logo or a slogan. It is the customers’ perception of the stimulus when the brand is presented.2 Three important guiding principles for developing strong labor-intensive brands are orchestrating the clues, connecting emotionally and internalizing the brand. Hallmark has not only tried to build its brand image but also used its brand to diversify into other sectors. Very recently, Working Mothers magazine has named Hallmark Cards Inc as one of the 2008 Working Mother 100 best companies. Hallmark has thrived on being a family-friendly company and supporting families have been a vital part of its culture. This is the reason the brand image of Hallmark has enhanced and they utilized the opportunity to grow. According to Working Mothers magazine, Hallmark’s HR policies are employee-friendly which make s them employers of choice. Hallmark employs renowned writers and editors, artists, art directors and other experts that help in giving the best to the people. Organizations become more innovative by capitalizing on their employees’ ability to innovate.3 This is something that can give the competitors something to worry about because Hallmark scores high on people management. A counter trend that can be found in the Hallmark products is the use of celebrity Humor cards. They use parodies of celebrities and politicians for their cards and they claim that they are not violating the right of these public figures. At times they do take permission from the celebrity concerned and they also pay royalties for it.  

Composition and Inverse Speech or Presentation Example | Topics and Well Written Essays - 500 words

Composition and Inverse - Speech or Presentation Example about a store in their place which sells different kinds of pizzas according to the topped components where each pizza contains three different toppings. Besides the cheese and the pepper which is optionally put on crust, the three toppings of one pizza are completely distinct from those of the other, so that every time a customer orders a number of pizzas, the total number of toppings T added may be obtained as 3P where P stands for the number of pizzas bought. The storeowner allows a customer to have two separate toppings of choice for the first pizza in addition to the three originally present. Moreover, functions create a great deal of advantage in business problems which involve making investments where two variables are assigned to refer to separate amounts or two kinds of investment at different rates of interest. Function may be used as well in relating costs to number of units purchased and fixed cost as in C(x) = 5x + 7 in dollars, where 7 is the fixed value and 5 is the rate at which cost changes per unit depending on ‘x’. This way, it would be conducive for one to keep track of sales and profits generated since there exists a cost function that is associated to revenue (Waner, 2006). Mixture and rate problems can be worked out once details are set up as function or system of functions in linear and non-linear forms. It also becomes significant to understand how temperature conversion works such as between Celsius and Fahrenheit through  °F = 1.8 °C + 32 where temperature in  °C appears to be a function of temperature in

Reflective Activity Week 8.2 Essay Example | Topics and Well Written Essays - 250 words

Reflective Activity Week 8.2 - Essay Example As a result the entire organization began to deteriorate. The workers stopped producing quality work; there was an increase in absenteeism, an increase in unpunctuality, customers began to make more official complaints, the financial aspect of business began to decline and the output began to decrease. In short there was a total decline in the overall performance of the organization. The change initiative was therefore unsuccessful on all counts. The first stage of Lewin’s change process unfreezing involves preparing the organization for a necessary change. In our case there was no preparation – one morning we had a male manager and by the afternoon the organization was headless. There was no time to prepare. The new head came within a week. This individual had no idea of the organization’s culture but began to change everything that was formally in place within the first week of duty. Again there was little preparation – there was little communicated to t he members. Instead we were assigned additional duties without thorough explanation. In hindsight one can see that the manager attacked the organization from its core, that is, from the beliefs, values and behaviors of the employees. As such, the subordinates and the managers were in constant opposition to each other.

A Research Paper on IFRS and Its Implications

A Research Paper on IFRS and Its Implications International Financial Reporting Standards (IFRS) is a comprehensive, globally accepted set of accounting standards utilizing a principles-based approach with a greater emphasis on interpretation and application of those principles, aiming at best reflecting the economic substance of transactions. It is a less extensive body of literature than U.S. GAAP with limited industry guidance and lesser detailed application guidance. IFRS requires a much greater exercise of judgement, supported by detailed analysis and documentation. In other words, U.S. GAAP gives us a detailed instruction to the location where we would like to go where us IFRS will just guide us to the destination by showing us the direction. Today, more than 40% of the Global Fortune 500 are using IFRS. Stock exchanges in the 85 countries that require IFRS comprise 35% of the global market capitalization, compared to 25% of the global market capitalization held by U.S. exchanges  [1]  . IFRS is most likely to become mandatory by beginning of 2014. Why IFRS? The question facing companies is not If to adopt IFRS, it is of when and how to adopt IFRS. With so many companies focused on managing through the economic downturn, few leadership teams are eager for one more big thing to do. Especially when that thing involves something as pervasive as International Financial Reporting Standards (IFRS). But IFRS continues to be adopted by jurisdictions around the world. Taking the organization to IFRS will require managing change in multiple areas: technical accounting and tax, internal controls and processes, management and statutory reporting, technology infrastructure, and organizational issues. Theyre all interconnected, which makes things a bit more complicated than imagined. IFRS relies more on general principles than detailed rules and bright lines. This means that the finance people will end up working much more closely with others in the organization to make judgments about accounting based on the underlying economics of transactions. A flurry of operational changes could be triggered by IFRS as well. Companies may have to re-examine contracts and debt agreements, treasury policies, employee benefits, education and training, and communications. Opportunities to centralize statutory accounting functions into shared service centers might also have to be looked at. A revisit of the offshoring, outsourcing, and tax planning decisions might also be required. Principle or Rule Based? At a global symposium held in the month of January where the Peter Wyman, a partner of PwC noticed a sea change in the debate surrounding the adoption of a uniform international accounting standard. The feeling was that IFRS will be adopted across the globe, the issues which were present were only of how it was to be done. There have been primarily been two major approaches to accounting namely rule based and principal based. UK and Europe have a principal based accounting system which allows greater discretion and use of professional judgement. On the other hand, US has been following rule based accounting system which was further strengthened after seeing the light of scandals such as Enron, etc. The major challenge for International Accounting Standards Board (IASB) is to adapt IFRS so that it is agreeable to all the parties involved. ACCAs head of financial reporting believes that the use of principles-based approach should be the way forward as principles is a more practical way of pushing standards across the globe. The six accountancy firms which used the symposium to showcase their whitepapers expressed that principle based will limit the size and complexity of the rule book. View from the US According to the director of Financial Accounting Standards Board (FASB), due to the scandals it has become necessary to ensure that regulators dont apply unfair pressure on the people who prepare the accounts. This has led to the development of a culture of Second Guessing which the rule based approach tries to rectify, making it an extended rulebook. The enforcement is also talked of as a problem because Securities and Exchange Commission (SEC) does not hesitate to criticize, but empirical data shows that out of the restatement of accounts which were ordered by SEC, very few companies share price showed any movement. View of the Users What the users want is principles based approach because the aim of the financial reports and statements is to give a clear view of the way the company is run and its future prospects for success. Investors are worried that US may influence the new IFRS regime too much and create principles having unending exceptions, clarifications and rules. IASB is consulting all the stakeholders and hearing out the point of view of each one of them. They assure the investors that no party will be able to influence any decision and that they would like to hear to all sides of view before taking any decision. All of the following points towards the steady adoption of IFRS. The greatest danger will be that of to please all the stakeholders. It would be interesting to note what substance US wants to put in the rulebook as US has agreed to adopt IFRS. Benefits From a macroeconomic perspective, the benefits of using one global financial reporting language are evident: increased comparability across global investment options, fewer barriers of entry to non-US markets, and potentially, a lower cost of capital. Moving to a single global accounting and reporting language will also reduce complexity a welcome improvement for the companies that prepare financial reports and for the investors and other stakeholders who rely on them. From a capital markets perspective, many multinational companies believe that IFRS offers an opportunity to lower their cost of capital. Widespread acceptance of IFRS financial statements allows companies to seek capital across a broad base of global funding without having to incur additional-financial reporting costs based on the source of funding. Anticipating increased competition among global investors and financers for attractive investments, strong companies expect their cost of capital to decrease. Because of conversion of major capital markets to IFRS is relatively young, it is too soon to tell whether the decrease in anticipated cost of capital will prove out. However due to the sheer size of most capital raising efforts and long term nature of the payoff, even slight improvements in transaction terms such as interest rates can translate into significant dollar savings. Within individual companies, the ability to centralize and streamline accounting functions and move financial personnel freely around the world will lower costs and strength internal controls. Today multinational corporations with numerous statutory filing requirements around the world need to employ staff with expertise in each national GAAP to prepare filings and then translate financial statements from National GAAP to the parent-company GAAP. Use of IFRS will reduce these reporting efforts and related costs and decrease the risk of errors. IFRS Implementation The change of financial reporting standard is just not of moving from one standard to another, rather it will influence the way in which financial information is shared throughout the organisation. Thus it tells that it will take not just a few weeks before the deadline, it would require significant time and commitment from the management to make the change. Collection of data to prepare the financial reports needed for IFRS will be a very big challenge as the data which will need to be collected has to be reliable and has to be subject to sufficient level of control to be taken as a reportable data. This article talks about two separate but related approaches which needs to operate so as to make the process an effective one: A top down definition of the IFRS reporting requirement where in a thorough understanding of the accounting policies and associated data requirements required to achieve IFRS-compliant financial reporting. This will help develop financial reports early in the conversion process and would help identify the gaps in the available data. A bottom up review at the business unit level of the precise impact of IFRS requirements on individual business processes and financial systems. This would make sure if the reporting requirements could be possible with the right level and quality of information within an acceptable time period. Implementation  [2]   Phase 1: Preliminary study-During this phase, companies perform a broad-based assessment of the impact of IFRS on financial reporting, long-term contracts, supporting business processes, systems and controls, and income tax compliance, planning and reporting. They also determine a strategy for the road ahead. Phase 2: Initial conversion-This phase includes much of the legwork of a conversion effort-setting up and launching the project, thoroughly evaluating the IFRS and US GAAP differences for specific financial statement line items, evaluating accounting policy alternatives, selecting IFRS accounting policies, performing the initial conversion, and creating IFRS financial statements during the dual reporting period. In-depth assessments of operational issues, such as the IFRS impact on significant business contracts (e.g., financing, leasing, joint venture agreements), and income tax compliance and reporting issues also take place during initial conversion. Stakeholder communication should be a constant consideration throughout this phase. Phase 3: Integrate change-Critical to the conversion process is incorporating IFRS changes into the day-to-day operations, processes, and systems of the business (known as embedding). This phase helps to ensure a smooth transition to the new reporting framework so the company can use its new IFRS language on a sustainable basis in a well-controlled environment as of the IFRS adoption date. The role of professional judgment Although many accounting policies will be derived directly from IFRS standards and interpretations, the appropriate way to apply those standards or interpretations might not be obvious in all cases. Because IFRS is less prescriptive than US GAAP, there may be a wider range of acceptability under IFRS in certain areas. Therefore, sound, well-documented professional judgment becomes especially important in an IFRS reporting environment. Management will need to exercise judgment to develop and apply accounting policies that faithfully present the economics of transactions and are decision-useful to the readers of the financial statements. Selection of the most appropriate accounting policies is a critical step, since that decision will impact the company for the foreseeable future. Continual dialogue with the companys independent accountants will leverage their IFRS expertise and ensure that, in principle, they agree with the companys new financial reporting policies. The independent accountants will also want to understand any related changes to internal controls and ensure that the changes are auditable. Keeping independent accountants involved in a timely manner will avoid potential pitfalls later in the conversion process. Implementation Issues Companies beginning to scope their IFRS conversions are often surprised by the volume of disclosures, and how different they are from their national GAAP  [3]  . The data which is required by IFRS is not being collected, even if it is collected; the amount of data being collected is insufficient. According to an executive of BASDA, IFRS will hardly require any changes to the back office systems, whatever changes will be required would be on the reporting side as IFRS according to him focuses on reports. Organisations using Enterprise Resource Planning systems to prepare management accounts will be in a better position to the ones which use different systems for each office or business unit. Recalibration of ERP systems will be relatively easy than to upgrade legacy systems. One of the biggest barriers to conversion identified by a survey conducted by PWC was the alignment of internal reporting systems with the external reporting systems. Looking at IFRS as only a change in reporting could turn out to be very expensive rework for the organisation at a later date. The extent of changes which might be required will depend on the size of the business, the number of applications collecting financial data and the capabilities of the current applications. IFRS implementation could provide a good opportunity for firms to streamline their reporting systems and could provide a good platform for making strategic improvements in the systems, processes and controls. As a lot of vendors have solutions for IFRS, technology will greatly help as an enabler for IFRS. It will also provide a great cost saving opportunity due to standardisation, improved communication, improved controls and better cash management. It concludes by telling us that technology change should not be underestimated and it will be critical for the firm to address the technology point of view early in the process as changes in the systems must be sustained along with a detailed understanding of the new accounting language. Impact of IFRS Convergence to IFRS will greatly enhance an Indian entities ability to raise and attract foreign capital at a low cost. A common accounting language, such as IFRS, will help Indian companies benchmark their performance with global counterparts. There will be escape from multiple reports for global Indian companies that have to prepare their financial statements under multiple GAAPs. With the knowledge of IFRS, the Indian Chartered Accountant would be globally acceptable. Experience has shown that the conversion from Indian GAAP to IFRS requires significant efforts. The preparers, users and auditors continue to encounter practical implementation challenges. Conversion to IFRS is more than a mere technical exercise. The consequences are far wider than financial reporting issues and extend to various significant business and regulatory matters including compliance with debt covenants, structuring of ESOP schemes, training of employees, modification of IT systems and tax planning. Companies also need to communicate the impact of IFRS convergence to their investors to ensure they understand the shift from Indian GAAP to IFRS. IFRS and India As the capital markets become increasingly global in nature, more and more investors see the need for a common set of international accounting standards. About 109 countries presently require or permit use of IFRS in preparation of financial statements in their countries. By 2011, the number is expected to reach 150. In India ICAI has issued a document titled Concept paper on convergence with IFRS in India to evaluate the need for Indian GAAP to change to IFRS. In the paper, the ICAI notes that as the world globalises, it has become imperative for India to make a formal strategy for convergence with IFRS with the objective of harmonise with globally accepted accounting standards. Keeping in view of the complex nature of IFRS, the ICAI in its concept paper has expressed the view that IFRS should be adopted for the public interest entities, banks and insurance entities and large sized entities from the accounting periods beginning on or after 1st April, 2011. The countries which have adopted IFRS have done so for similar type of entities. A few illustrative examples of fundamental changes that can impact wider business considerations have been discussed below. A comparison between IFRS Indian GAAP Let us now take a look at a few illustrative examples of the differences between IFRS and Indian GAAP Revenue Recognition IFRS and Indian GAAP are broadly based on similar principles. IFRS provides more detailed guidance on recognition and measurement of revenue; whereas Indian GAAP is a basic recognition standard. In absence of comprehensive guidance under Indian GAAP, varied practices are being followed by corporate entities based on either legal form or substance of the transaction or past practices. An example would be the guidance on multiple-deliverable contracts especially on the determination of when transactions with multiple deliverables should be separated into components and with the way revenue gets allocated to the different components and focuses on economic substance of the transaction. It also requires revenue to be measured at the fair value of the consideration received or receivable. Consolidation Under IFRS, a parent is required to present consolidated financial statements, with limited exception, and presents a standalone financial statements only for a specific purpose. In comparison, Indian GAAP requires use of the consolidation standard when consolidation financial statements are prepared. Under IFRS, the conclusion regarding whether or not to consolidate is premised on the power of a company has to govern the financial and operating policies of another, with consideration of risks and rewards where control is not apparent. In comparison, Indian GAAP follows a simple approach and requires consolidation if the parent entity has majority of voting rights or control over the composition of the board of directors of governing body. Financial Instruments IFRS provides extensive guidance on identification, classification, recognition and measurement of financial instruments. In addition, it provides guidance on derecognition of financial instruments, hedge accounting and has extensive disclosure requirements. At present there is no comprehensive guidance on financial instruments under Indian GAAP, however, the ICAI has approved introduction of standards on financial instruments under Indian GAAP. However, the ICAI has approved introduction of standards of financial instruments similar to IFRS effective from 1st April, 2011. This will bring a fundamental shift from historical cost to fair value accounting resulting in potentially more volatility in the income statement. Certain difference within the financial liabilities and equity arenas are so significant that they may impact how a company choses to finance its operations. Some financial instruments considered as equity under Indian GAAP will need to be treated as debt when classification of these instruments as debt will not impact net assets and debt to equity relationships, but will also result in increased interest expense. Others The move to IFRS will provide extensive guidance and lead to fundamental change in many other areas, such as share-based payments or a change in accounting policy. For Example, a change in accounting policy will no longer be discretionary. Change to a new accounting policy, with limited exception, will be applied retrospectively with restatement of prior period financials. Conclusion We understand that implementing IFRS is imperative for any organization. The earlier organizations recognise the need, opportunities and threats posed, the more beneficial it would be for the organization. By gathering the insight of people who have already experienced IFRS conversions and using tested, proven methods, a company can better focus its efforts. And by keeping abreast of the developing IFRS environment and utilizing the most up-to-date information and advisors, a company can avoid many of the pitfalls that plagued others in the past.

Metaphor Analysis of Lord of the Flies :: essays research papers

Metaphor Analysis Beast: The beast, the Lord of the Flies, is seen as a real object on the island which frightens the boys. Actually the beast is something internal, the Lord of the Flies is in soul and mind of the boys, leading them to the natural chaos of a society with no reasoning adults. Only Simon understands what the real beast is, but is killed when he tries to tell the boys about the Lord of the Flies. Conch: The conch shell symbolizes the law and order of the old adult world which Piggy tries so desperately to protect. The conch represents all the authority which the boys are so used to obeying. When Jack destroys the conch, anarchy quickly ensues because any hope of strong, central leadership has been abandoned. The island society collapses into chaos. Facepaint: This is the excuse many of the boys use for living as hunting savages, instead of civilized English citizens. The paint symbolizes the smoke-screen the beast uses to infiltrate the boys’ souls. Fire/Smoke: The smoke of the signal fire symbolizes the last best hope of the boys being rescued. To Piggy and Ralph, the fire represents the moral influence of their old life in England. When the fire goes out, Ralph loses his bearings, unsure of his next move. The fire is diatonically opposed to hunting, the activity of anarchy on the island. Island: Golding purposefully picked an island to be the landing place of the crashed plane because an island is isolated from the rest of society. The boys have no contact with the outside world and must look to themselves to solve the problems of their own micro-society. In this way, the island, which symbolizes isolation, serves as a perfect backdrop for the frailties of human nature which eventually surface. Glasses: The glasses symbolize the voice of reason and logic among the boys. Piggy defends his glasses even more than the conch. Piggy, who represents the superego of the boys’ (and society’s) collective personality, uses his glasses to find solutions to the boys’ problems.