Saturday, December 28, 2019

Racial Profiling in What Do You See by Dean Simmon

Racial profiling by definition is, the use of race or ethnicity as ground for suspecting someone of having committed an offence. Racial profiling continues to be a prevalent and egregious form of discrimination in the United States. Upon my reading of â€Å"What Do You See† by Dean Simmon, he speaks on the ideas that people these days use racial profiling more than we may know. He is concerned about the fact that people, base people off of what see rather than actually getting to know the person. â€Å"When you see someone who is different from you,† writes Dean, â€Å"do not think of him or her as something, but as someone.† (276). It was brought to my attention that more than just a few people stereotype or profile. At the beginning of the reading it says some very common stereotypes. â€Å"White kids are rich, snobby, silver spoon brats who get what they want when they want it, but they are smart. Black kids are poor, lazy, drug-dealing thugs who wear their p ants too low and talk in ‘ebonics,’ but they are good at sports. Mexicans are job-stealing, under-educated, breeding cockroaches who have twenty-five family members living in a two-bedroom house, but they are good workers.† (274). As we read some of the stereotypes Simmons writes we realize we have either used some of these stereotypes or heard them. Simmons also brings up a very valid point. â€Å"It is well known that all people are afraid of change.† (274). I am not usually one to admit that I am afraid of something but I must admit I amShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesmechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your reques t to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, theRead MoreStrategic Marketing Management337596 Words   |  1351 Pagesof this publication should be addressed to the publisher Permissions may be sought directly from Elsevier’s Science Technology Rights Department in Oxford, UK: phone: ( 44) 1865 843830, fax: ( 44) 1865 853333, e-mail: permissions@elsevier.co.uk. You may also complete your request on-line via the Elsevier homepage (www.elsevier.com), by selecting ‘Customer Support’ and then ‘Obtaining Permissions’ British Library Cataloguing in Publication Data A catalogue record for this book is available from

Friday, December 20, 2019

Misunderstanding The Nature Of Company Performance The...

Week 1 Assignment 2 Shelby D. Williams Mid America Christian University MGMT 3213 Professor Annette Gunter 28 Jan 2017 Abstract This paper will be based on the California Review Management study called Misunderstanding the Nature of Company Performance: The Halo Effect and Other Business Delusions by Phil Rosenzweig. The research processes that have been completed on business performances over the years, and the strengths and weaknesses of the types of data used will be discussed. The Halo Effect will be evaluated, and examples from my career will be given to help with understanding the topic at hand. I will give thoughts, ideas, and solutions I plan to adapt and work on in my career to help avoid the Halo Effect in my daily life†¦show more content†¦For this research, the companies researched were chosen based on the independent variable of outcome---success. When researching how operations and other factors affect a company s success, the testing needs to include companies with different success levels. If the data are based only on successful companies, there is not any comparison to show what the y were doing differently to make them successful. For example, all of the successful companies have an owner, but that is not what makes them successful. All companies successful or not are owned by someone. The other studies that Rosenzweig explains are 1994---Built to Last: Successful Habits of Visionary Companies and 2001---Good to Great: Why Some Companies Make the Leap...and Other Don t. These studies are considered more accurate on the basis of successful companies being compared to less successful companies, but Rosenzweig points out a separate fault within. The latter cases did extensive research, but the majority of the data came from publications and articles published by journalists. Rosenzweig uses these to introduce the Halo Effect. He explains that these studies, though they are more thorough with the samples, the data are based on highly on biased information, instead of getting the raw data from the companies. The Halo EffectShow MoreRelatedIt Management Essay6676 Words   |  27 PagesChapter 1. The Information Systems Strategy Triangle Chapter Overview This chapter presents a very simple framework, the Information Systems Strategy Triangle, which links business strategy with organizational strategy and information strategy. The chapter describes this model, and builds on several other popular strategy models and organizational models. The goal of this chapter is to make sure every student has a basic understanding of both strategy and organizations (in many managementRead MoreHbr When Your Core Business Is Dying74686 Words   |  299 PagesTOP-TEAM POLITICS†¦page 90 WHEN YOUR CORE BUSINESS IS DYING†¦page 66 Y GE SE PA IN DS CK R M WA A 53 www.hbr.org April 2007 58 What Your Leader Expects of You Larry Bossidy 66 Finding Your Next Core Business Chris Zook 78 Promise-Based Management: The Essence of Execution Donald N. Sull and Charles Spinosa 90 The Leadership Team: Complementary Strengths or Conï ¬â€šicting Agendas? Stephen A. Miles and Michael D. Watkins 100 Avoiding Integrity Land Mines Ben

Thursday, December 12, 2019

Accounting Theory and Contemporary Issues Australian Mining Industry

Question: Discuss about the Accounting Theory and Contemporary Issues for Australian Mining Industry. Answer: KARRICK Gold Copper Ltd is operating in the Australian mining industry. This stock listed company has been working a broad Open Cast gold and copper mine in the Star Mountain Range in Papua New Guinea (PNG) for thirty years. There are an impressive track record of the industry for delivering continuous improvements in safety and risk governance standards. However, several business risks are often identified related to resource nationalism. Furthermore, market imbalances, falling commodity prices, impairment call capital allocation are many problems increase the level of concerns in this industry. In this report, all KGC Ltds information is going to be analyzed to understand the risk related to their business. Accounting principles in order to revaluation of PPE Assets Currently, KGC Ltd has a net book value of the PPE amounted of 16.5 billion AUD. Additionally, the company is also required $5 billion AUD over the next seven years. The value of an item if property, plant and equipment shall be determined on the basis of the basis of fair value measurement as mentioned by AASB 13 applying the revaluation value. According to AASB 13, KGC Limited should revalue its major PPE at the price which would be received in order to pay to transfer a liability or sell an asset in a systematic transaction between market participants at the measurement data. Under the model of revaluation the PPE whose value will be measured at fair value will be carried at a revalued amount by calculating fair value at the date of revaluation less any subsequent accumulated depreciation along with accumulated losses of impairment (Yao, Percy and Hu 2015). Here KGC Ltd should not value their PPE at historical costs because this is not considering the different trends in the marke t price of the assets (Diana 2015). To exploration for and evaluation of mineral resources, the elements of costs of exploration and evaluation assets such as exploratory drilling, trenching, sampling all shall be assessed by the standard of AASB 6. Potential issues: The potential issues regarding the revaluation of its PPE assets are as follows: Ore reserves are only sustained for next seven years and there is no active prospecting for additional reserve of ore in the companys planning process. Therefore, scarcity of resources can be a concern for the mining production in the future period. Secondly, the mining industry is highly flexible in terms of manufacturing costs because high inflation of costs. Thirdly, issues regarding the mining capacity constraint are another potential cause of concern because The Star Mountain Range in PNG is isolated area where local accessibility is very low. Therefore, there are two major issues the company needs to address well: environmental issues and Ore reserve resource issues. Risk To revalue KGC Ltds major PPE assets, the company can identify the several potential risks (DeFond 2015). High mineral prices concealed the impact of rampant inflation of cost, falling productivity, appreciation of currency and poor capital discipline. All this are probable risks the company could face externally. Apart from that the mining risks associated with licensing and permitting because the companys present license from the government of PNG to mine in that region will expire in 8 years. Furthermore, the company is having a huge burden of the costs of remediating the sludge spill which is predictable to series from $6 billion top $60 billion. However the intensity of the costs burdens are completely depends on the result of a pending case in PNG. According to the AASB 13, fair value of PPE should be measured at the price that would be received to sell an asset or paid to transfer a liability between participants of the market at the date of ascertainment. Here the value will be estimated after considering the following factors: Closest alternative items value (Laing and Perrin 2014) Value of the acquisition, substitution costs of the item (Pawsey 2016) The capacity of the production within a specified period The demand supply curve of the market Factors of risks ROC and cost of capital Here the company will evaluate the fair value of PPE by considering the value in use of $12 billion AUD if the renewal of contract for ten years which is addition to the present 7 years. The value is use cost is ideal for the company because the company is generating the natural resources which is better to ascertain the fair value considering the future earnings of the company (Diana 2015). Furthermore, the company has not been reserved ore after seven years. To mitigate this risks the company will take $12 billion as the true and fair value of the PPE. Generally sustainable development addresses the corporate behavior and how environmental management strategies are applied as a tool for growing the image of the company and cumulative effect of the company (Glac 2015). The Triple Bottom Line aspects argue that business success should be measured based on three perspectives: planet, people and profit (Milne and Gray 2013). By the inclusion of this aspects into the reporting approach, the company can evaluate their mining performances in a wide prospective to create greater value of businesses. According to Glac (2015) the TBL has the potential to demonstrate all environmental and social responsibilities in positive terms that are relevant factors in their statement of financials and thus its inclusion can be beneficial for the company. If KGC Ltd incorporates Triple Bottom Line aspects to its reporting approach, many positive aspects (merits) of the performances of the company could be evaluated: Peoples perspective: KGC Limited is the major employer of the Star Mountain Range in Papua New Guinea (PNG). The company provides employment to 3400 people as permanent employees in its PNG mine, processing plant and offices. The company helps to provide the sustainable labor participation rate which is almost 32 percent. Therefore, it can be said that a huge work dependency has successfully maintained by the company. Furthermore, the people of the Star Mountain Range in PNG depend on the operational efficiencies of the company for majority of their professions, health care services, clean potable water and education. However, the PNG tribes located near in the border of Papua are nearly related to the tribes across the border. Hence, the local people of PNG portion may get affected by such tribal conflicts and the corresponding police actions. Planets perspective: The company is successfully operated at the Star Mountain Range in PNG which is isolated, but the area is blessed with a wide range of exotic plants and animals which are rarely found in other part of the world. To involve in mining operation, the company maintains the ecological balance. However, the company has been criticized due to the current collapse of a tailings pond deserted five million litres of ore-waste sludge into a river. This results loss of local villages, water, fish, and hunt and so on and thus, considered as a irresponsible environmental performance. SO the mining pollution concern is huge for KGC Ltd. Profits perspective: The company pays high amount of taxes in order to operate in the mining industry. Secondly, the company has been operated sustainable by paying the four billion dollar in royalties to the conventional owners of the land and paid taxes as well. However, the company is largely affected due to this collapse and expected to expense huge cost for settlement of the same. Legitimacy is the generalized perception that the actions of an entity are proper, desirable or appropriate where organizations or other entities operated under the social constructed system of norms, beliefs, and definitions (Hough, Jackson, and Bradford 2013). Here KGC Ltd maintains legitimate business operation in different perspectives: Legitimacy towards the traditional land owners: Paying four billion dollar in royalties to the conventional owners for the effective use of their land in which the company produces mine and ore processing are being takes place. It indicates that the businesses are maintaining legitimacy. Legitimacy towards the government of PNG: The company effectively released the burden of taxes of the amount of $6 to the PNG government. Apart from the release of tax liability, the company is running its operation legitimately by steadily providing employment opportunities and thus, the company maintains business sustainability towards providing the infrastructural development on behalf of the government of PNG. Legitimacy practices towards the people: The company has successfully contributed towards the health and education for the local people of PNG along with the job offering. However, the ore-waste sludge into the river incidents collapsed the local area and considered less responsive behavior from the authority of KGC limited. In this way, the company is maintaining the business legitimacy in the eyes of different stakeholders. The company is at risk in terms of providing legitimacy towards the people of PNG. Despite the company is providing large job opportunity and maintains the popularity in the isolated area, the company is still at risk because the company is involved in court case which results are awaiting. The authority is currently expected a huge expense ranging from $6 billion to $60 billion, due to make settlement in the coming times. If the company is not being able to entitle their lawsuits, there could be a huge financial loss incurred and this may results operational inefficiency during the mining and ore productions (van Urk, Grant and Bonell 2015). In this way, the company may fail to maintain legitimacy. The mining service provider, KGC limited needs to incorporate some actions for restoring its legitimacy towards the people. According to stakeholder theory explained by the Friedman and Miles, the company should establish the implications of continuous relationships between organizations and its stakeholders. To resolve the legitimacy issue regarding the people, the company should make a plan for contingency reserves in terms of new ore option (Sarkis and Dhavale 2015). This extra production will generate more returns that will help to maintain a sustainable relationship with their stakeholders (Bridoux and Stoelhorst 2014). To emphasize more on employment, the company needs to provide more job opportunities. In this way, the company can maintain a strong relationship with the people. As per the stakeholder theory of Donaldson and Preston, the company should give more emphasize to expand the business expansion maintaining the ethical and moral viability during the processing of ore. Here the mining company can more involve in byproducts operations to generate more revenue in the long run. This effort could minimize the risk of a huge expanse of lawsuits. For maintaining the financial reporting efficiency, KGC Limited should record all associated costs of the harm associated with the sludge spill in its GPFS. The general purpose financial statement consists with the statement of financial performance, statement of income, cash flow statement and statement of change in equity (Nobles, Mattison and Matsumura 2013). Here KGC limited should make contingent liability to recover the damage costs. Right now, the company is anticipating a huge financial loss due to pending case which is actually not happened. This means the company has not faced any loss due to collapsed phase but it should incorporate the cost of harm as a contingent liability in the liability side of the statement of financial performances (Picker 2016). According to the AASB 137, the company needs to make a disclosure regarding such contingencies. With this presence, the potential loss will be increased and the company can present less income at the end of the financial ye ar (Hough, Jackson and Bradford 2013). Additionally, the company should make more provision during the financial year to record costs of the harm related to the sludge spill in the statement of profit of loss. This will reduce the actual profit; however the company can be able to offset such costs. References: Bridoux, F. and Stoelhorst, J.W., 2014. Microfoundations for stakeholder theory: Managing stakeholders with heterogeneous motives.Strategic Management Journal,35(1), pp.107-125. DeFond, M.L., 2015. Annual Report and Editorial Commentary for The Accounting Review.The Accounting Review,90(6), pp.2603-2638 Diana, C.I., 2015. Fair Value Measurement Under Ifrs 13.Annals-Economy Series,3, pp.55-59 Glac, K., 2015. Triple Bottom Line.Wiley Encyclopedia of Management. Hough, M., Jackson, J. and Bradford, B., 2013. Legitimacy, trust and compliance: An empirical test of procedural justice theory using the European Social Survey Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models.International Journal of Critical Accounting,6(5-6), pp.509-519. Milne, M.J. and Gray, R., 2013. W (h) ither ecology? The triple bottom line, the global reporting initiative, and corporate sustainability reporting.Journal of business ethics,118(1), pp.13-29 Nobles, T.L., Mattison, B.L. and Matsumura, E.M., 2013.Horngren's Financial Managerial Accounting: Pearson New International Edition. Pearson Higher Ed Pawsey, N., 2016. Project: Review of IFRS adoption in Australia. Picker, R., 2016.Applying international financial reporting standards. John Wiley Sons Sarkis, J. and Dhavale, D.G., 2015. Supplier selection for sustainable operations: A triple-bottom-line approach using a Bayesian framework.International Journal of Production Economics,166, pp.177-191 van Urk, F., Grant, S. and Bonell, C., 2015. Involving stakeholders in programme theory specification: discussion of a systematic, consensus-based approach.Evidence Policy: A Journal of Research, Debate and Practice. Yao, D.F.T., Percy, M. and Hu, F., 2015. Fair value accounting for non-current assets and audit fees: Evidence from Australian companies.Journal of Contemporary Accounting Economics,11(1), pp.31-45.

Wednesday, December 4, 2019

Implications of Omnipotence Essay Example For Students

Implications of Omnipotence Essay Implications of OmnipotenceThe concept of omnipotence seems to reign prominent among most religions, specifically among their myths articulating the origin and the inevitable destruction of our universe. Omnipotence, meaning all-powerful/perfect and predictably all good, produces many contradictions and questions merely by definition. The prospect of a life form being omnipotent is impossible. For the omnipotent being would inexorably be the creator and destroyer of all things; however, a perfect (omnipotent) being needs not to create anything else, for it is perfectly harmonious in its state, let alone creating an imperfect universe necessary for destruction. Every race, culture, and individual for the most part seem to have some grasp on a deity or deities that omnipotently created everything and all-lovingly watches over all. Some people will declare these beings omnipotence as fact and infallible, but with no deliberation of the entire scheme of things. Most believers, with some exceptions, say that one must have faith, and irrelevantly tack-on, Our god(s) is all-powerful, and loves all his/their children however imperfect they may be. If something is perfect and all- powerful then nothing imperfect can come from it. This also proves that the concept of opposition would not exist; everything would perpetuate in perfect harmony. Most monotheistic religions such as Christianity, Islam, Judaism, etc. believe in a single omnipotent god that loves man above all as sons and daughters. If such a being exists and is truly omnipotent, why is there so much pain? Man suffers from plague, war, and natural disaster. How does mans agony in any way depict an all-knowing and all-loving being? Followers often use the sayings: It is his (omnipotent being) will or He (omnipotent being) works in mysterious ways, in order to justify mans constant sorrow before this beings feet. According to the Bhagavad-Gita (Hindu sacred book), when all the radiance of a thousand suns were to burst at once into the silent sky, that would be like the coming of the Mighty One. I am become death, the shatterer of worlds.With the presence of nuclear power, this quote seems somewhat disheartening; nevertheless it reiterates the fact that if there is a force above all, it being omnipotent is unfeasible. If a creator/destroyer does exist it cannot be omnipotent if it must destroy what it created. Slavery, genocide, manifest destiny, communism, capitalism, dictators, monarchies, over population, family structures, and much more all contain frailties that mar mans well being. Wouldnt it be a given for an all-powerful being to omit such creations when it was originally at the drawing board? If all the pain and imperfections was created by the same being that twisted everything else together, then it does not love us, nor is it omnipotent. Word Count: 448