The comparison between National Rifle Association and the American Association of Retired People in regard to power

Abstract The NRA, National Rifle Association, was formed in 1871 by Col. William C. Church and Gen. George Wingate. This followed a poor show of marksmanship by their troops. The main aim of forming the group was to encourage people to practice shooting as a sport or a form of entertainment.Advertising We will write a custom research paper sample on The comparison between National Rifle Association and the American Association of Retired People in regard to power specifically for you for only $16.05 $11/page Learn More AARP, American Association of Retired Persons, is a membership organization that is comprised of senior citizens who are 50 years and above. It was founded by Dr. Ethel Percy Andrus to protect the social life interest of senior citizens ranging from job placement, money management, tax preparation and prescribed drug cost especially so negotiating for an affordable health insurance. Both NRA and AARP are prominent, but I find NRA being mor e powerful than AARP. Between the two organizations AARP, has the larger membership of about 35.7 million as of February 2010 (NRA, 2011) which is almost ten times that of NRA which was estimated at 4.3 million(Opensecrets.Org, 2011). Over the years, changes occur in most interest groups that see their membership rise or fall. Some of these reasons are as a result of members’ frustration due to lack of expected results or while membership surge occurs when the interest groups attains certain goals in such an incredible way. In the year 2005, for example AARP was said to have a membership of about 39 million (Kaiser, 2005), this number has however dwindled over the years to the current 35.7 million. On the other hand, NRA membership has been growing through the years even though not at a very high rate. In many cases, growing numbers indicate growing faith if not trust and power. With such a high number of members comes power, but that is not always automatic. Power is the abi lity to influence policy making in both the political arena and legal framework. Having a high number of members therefore puts an interest group in a better position for negotiation than its counterpart; however, power is sought rather than given on a silver platter.Advertising Looking for research paper on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More While AARP may have the numbers to be able to put so many candidates through to congress their influence on policymaking is minimal as compared to the influence made by the NRA. With its 4 million members, NRA is able to reach out to the congressmen and influence the policies that they make in a way that favors and protects the interest of her members (AARP, 2011). In 1934 for instance, NRA formed legislative affairs division to counter attacks on the second amendment rights. In 1975, NRA realized the importance of having a political defense to the second amendment and formed the Institute for Legislative Action, (Opensecrets.Org, 2011). In fact sometime this year NRA carried out a survey to establish the problems her members were facing in getting initial firearm certificates and even those renewing (Alger, 2011). Basically, NRA opposes any attempt to restrict gun ownership including background check on those wishing to acquire firearms and worse still firearm registration. Unlike NRA members who exude confidence and gratitude, many members of AARP have ended up frustrated by this interest group due to what they consider poor lobbying of their rights. In an article, Frank Kaiser claims that more than 14 million seniors under Medicare plan without drug coverage still struggle to buy medicine among other expenses (Kaiser, 2005). If healthcare was the main objective and idea behind the organization then the organization has failed its members. AARP then lacks the power to have the interest of her members catered for. Over the years, AARP has severally been ac cused of furthering other interests other than those of its members. Frenk (2010) observed that more than 40 million people are still uninsured due to lack of affordable quality services. While AARP is supposed to be a non-profit making organization some of her revenue has been attributed to proceeds that are made from selling insurance and other financial services to the members. In 2005, AARP was involved in a tag of war with the then administration of President Bush who wanted to introduce a scheme where social security would be privatized.Advertising We will write a custom research paper sample on The comparison between National Rifle Association and the American Association of Retired People in regard to power specifically for you for only $16.05 $11/page Learn More This opposition made some people to question the credibility and integrity of the organization. Indeed James K. Glassman an enterprise scholar is reported to have said that the idea sug gested by Bush had fewer risks as compared to AARP’s selling of mutual funds (Gleckman et al, 2005). This was a real show of distrust. AARP’s reputation suffered a major setback in the sense that it was clear to all that the organization put commercial interests before that of the members. Controversy seems to have dogged AARP for a long time. In the year 1979, one of its founders Leonardo Davis was forced out of office in a most embarrassing way on claims of illegal business practices and representing the organization in fraudulent way (Jeanty, 2011). In the year 2007 AARP made 497.6 million dollars from royalties and fees that the organization receives from the companies she endorses (Kaiser, 2007). Reputation is a vital component of power or the route to get there. Once the reputation is dented power is lost. Since both NRA and AARP are interest groups and nonprofit making at that the one sure way of comparing the money they have is looking at the way they spend the money to get their way or to influence policy makers through lobby groups. AARP have an upper hand in that their members are exclusively senior citizens who comprise nearly half of the voting citizens and therefore they can claim to have put most politicians to office. NRA on the other hand is not as lucky. The only way for her to get access to power is through lobby groups. The NRA lobby machinery or group is so powerful that it has grip on both houses of congress. Actually in the year 2001 NRA replaced AARP as Washington’s most powerful lobbying group.Advertising Looking for research paper on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More When it comes to organization, NRA has got it all right. In order to make their lobbying as effective as possible, NRA established Institute of Legislative Action (ILA). This arm of NRA serves also to mobilize and inform the public about various undertakings of the organization. This makes members feel involved and part of the whole process. Apart from visiting universities and giving talks NRA has accounts on the social network such as twitter and facebook. Keeping in touch with her members makes them feel closer and important which is a vital factor in maintaining a good reputation and power. AARP on the other hand seem to have slept on their job. Most of the lobbying and public relations are marketing related and most people feel that their needs are not being addressed or worse still the organization has lost focus of its mandate. Though AARP has attained some heights in the past, there is need to re-focus. According to New York Times, â€Å"AARP has adopted a pragmatic, bipart isan approach over the last decade. Using its well-financed lobbying machine, the group was instrumental in obtaining Medicare prescription drug coverage in 2003, blocking George W. Bush’s efforts to privatize Social Security in 2005 and getting President Obama’s health care plan passed in 2010.† (Lynch, 2011). The damage done to AARPs reputation is immense and their power to influence decision is little. If world ratings are anything to go by then good reputation is power according to my personal perspective. In his article Daniel Drezner shows how the perception of the US has changed across the globe. He has done this by comparing the perception of the US by other countries when President Bush was in power and when President Obama took over. When several people, especially those that you wish to manipulate, think you are a good person, they also tend to believe that your policies are equally good. That may not always be true but even then, you have more support ers and friends in your camp who are at your disposal. They can trust you they can work with you. When President Obama took over in 2008 the only thing that changed immediately is the reputation of the country. America won more friends and without a word gained back its former position in the world (Drezner, 2009). References AARP. (2011). AARP history. RetrievedFrom  http://www.aarp.org/about-aarp/info-2009/History.html Alger, L. (2011). Notes from the secretary general. National Rifle Association Journal, XC (2), 2. Drezner, D.W. (23rd July 2009). A hard measure of Obama’s soft power. Foreign Policy. Retrievedfrom http://www.drezner.foreignpolicy.com/posts/2009/07/23/a_tangible_measure_of_obamas_soft_power Frenk, J. (2010).Globalization of health and health services. The Journal AARP International. Retrieved from http://journal.aarpinternational.org/a/b/2010/05/Globalization-of-Health-and-Health-Services Gleckman, H et al. (March 14, 2005). By raising its voice AARP raise s questions. Bloomberg Businessweek. Retrieved from  http://www.businessweek.com/magazine/content/05_11/b3924050_mz011.htm Jeanty, J. (2011). About the AARP Lobby. Retrieved from http://www.ehow.com/about_4564694_the-aarp-lobby.html Kaiser, F. (2005).When will AARP grow some balls. Suddenly Senior. Retrieved from http://www.suddenlysenior.com/aarpgrowballs.html Lynch, F. R. (23rd June 2011). How AARP Can Get Its Groove Back. New York Times: Retrieved from www.nytimes.com/2011/06/24/opinion/24lynch.html?_r=1 NRA. (2011). A brief history of the NRA. Retrieved from http://www.nra.org/aboutus.aspx Opensecrets. Org. (2011). National rifle Assn: Responsive politics. Retrieved from http://www.opensecrets.org/orgs/summary.php?id=D000000082 This research paper on The comparison between National Rifle Association and the American Association of Retired People in regard to power was written and submitted by user Janessa Beasley to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Restive and Restless - Commonly Confused Words - Restive versus Restless

Restive and Restless - Commonly Confused Words - Restive versus Restless Theres only a shade of difference between the words restive and restless, but its a shade worth paying attention to.The adjective restive means difficult to control or impatient in the face of restraint or authority. The adjective restless means unable to rest, relax, or remain still. Unlike restive, restless is not associated with external restraint. Also see the usage notes below. Examples: The only real answer to a  restive animal  is good schooling. Nothing upsets horses or ponies (or riders) more than a  restive animal  that will not stand quietly.(George Wheatley, The Young Riders Companion, 1981)If you have a burning, restless urge to write or paint, simply eat something sweet and the feeling will pass.(Fran Lebowitz, Metropolitan Life, 1978) Usage Notes: [T]he words [restive and restless] overlap considerably. The subtle distinction, says The American Heritage Guide to Contemporary Usage (2005), is between restive, impatient with restriction, and restless, fidgety. But restive is often merely a synonym for restless. Some critics lament this development, says Garner 2003, but it seems irreversible.(Jan Freeman, Ambrose Bierces Write It Right. Walker, 2009)Restless is used for a person or thing that has or gives little rest: She spent a restless night worrying about the bills, Never more, Sailor / Shalt thou be / Tossed on the wind-ridden / Restless sea (Walter de la Mare). Restive is used for a person or thing that is uneasy, or impatient of authority: Horses can be restive creatures, anxious to be moving when they should be standing still.(Adrian Room, Dictionary of Confusable Words. Routledge, 2000)[A] patient who is sleeping poorly may be restless, but the same patient is restive only if kept in bed against his or her will.(Webster s New Essential Writers Companion. Houghton Mifflin, 2007) Practice:(a) My _____, roaming spirit would not allow me to remain at home very long.(Buffalo Bill Cody)(b) Pete was a _____ prisoner, and on February 27, 1945, he and a fellow convict escaped from Retrieve Prison Farm and made their way to Detroit before being recaptured by the FBI.(Douglas V. Meed, Texas Ranger Johnny Klevenhagen. Republic of Texas Press, 2000) Answers to Practice Exercises Glossary of Usage: Index of Commonly Confused Words Answers to Practice Exercises: Restive and Restless (a) My restless, roaming spirit would not allow me to remain at home very long.(Buffalo Bill Cody)(b) Pete was a restive prisoner, and on February 27, 1945, he and a fellow convict escaped from Retrieve Prison Farm and made their way to Detroit before being recaptured by the FBI.(Douglas V. Meed, Texas Ranger Johnny Klevenhagen. Republic of Texas Press, 2000) Glossary of Usage: Index of Commonly Confused Words

A Traditional Definition Of Leadership Management Essay

A Traditional Definition Of Leadership Management Essay A traditional definition of leadership: Leadership is an interpersonal influence directed toward the achievement of a goal or goals. Three important parts of this definition are the terms interpersonal, influence, and goal.  · Interpersonal means between persons. Thus, a leader has more than one person (group) to lead.  · Influence is the power to affect others.  · Goal is the end one strives to attain. Basically, this traditional definition of leadership says that a leader influences more than one person toward a goal. The definition of leadership used in this course follows. LEADERSHIP is a dynamic relationship based on mutual influence and common purpose between leaders and collaborators in which both are moved to higher levels of motivation and moral development as they affect real, intended change. (Kevin Freiberg and Jackie Freiberg, NUTS! Southwest Airlines’ Crazy Recipe for Business and Personal Success, Bard Press, 1996, p. 298) Three important parts of this de finition are the terms relationship, mutual, and collaborators. Relationship is the connection between people. Mutual means shared in common. Collaborators cooperate or work together. This definition of leadership says that the leader is influenced by the collaborators while they work together to achieve an important goal. Leadership versus Management A leader can be a manager, but a manager is not necessarily a leader. The leader of the work group may emerge informally as the choice of the group. If a manager is able to influence people to achieve the goals of the organization, without using his or her formal authority to do so, then the manager is demonstrating leadership. According to John P. Kotter in his book, A Force for Change: How Leadership Differs From Management (The Free Press, 1990), managers must know how to lead as well as manage. Without leading as well as managing, today’s organizations face the threat of extinction. Management is the process of setting and a chieving the goals of the organization through the functions of management: planning, organizing, directing (or leading), and controlling. A manager is hired by the organization and is given formal authority to direct the activity of others in fulfilling organization goals. Thus, leading is a major part of a manager’s job. Yet a manager must also plan, organize, and control. Generally speaking, leadership deals with the interpersonal aspects of a manager’s job, whereas planning, organizing, and controlling deal with the administrative aspects. Leadership deals with change, inspiration, motivation, and influence. Management deals more with carrying out the organization’s goals and maintaining equilibrium. The key point in differentiating between leadership and management is the idea that employees willingly follow leaders because they want to, not because they have to. Leaders may not possess the formal power to reward or sanction performance. However, employees give the leader power by complying with what he or she requests. On the other hand, managers may have to rely on formal authority to get employees to accomplish goals. Trait Theories In the 1920’s and 1930’s, leadership research focused on trying to identify the traits that differentiated leaders from non-leaders. These early leadership theories were content theories, focusing on â€Å"what† an effective leader is, not on ‘how’ to effectively lead. The trait approach to understanding leadership assumes that certain physical, social, and personal characteristics are inherent in leaders. Sets of traits and characteristics were identified to assist in selecting the right people to become leaders. Physical traits include being young to middle-aged, energetic, tall, and handsome. Social background traits include being educated at the â€Å"right† schools and being socially prominent or upwardly mobile. Social characteristics include being charisma tic, charming, tactful, popular, cooperative, and diplomatic. Personality traits include being self-confident, adaptable, assertive, and emotionally stable. Task-related characteristics include being driven to excel, accepting of responsibility, having initiative, and being results-oriented.

Womens Representation in the Media Essay Example | Topics and Well Written Essays - 4000 words

Womens Representation in the Media - Essay Example Moreover, these same images have been portrayed within the media since the dawn of the television age as is traced through the work of Barry Gunter.   Throughout television history, programs have been created with an eye toward attracting and defining the female in ways that focused upon the observational qualities she possessed – her body shape, her pleasing facial appearance and her glamorous clothing and accessories. Even in shows such as The Honeymooners, which offered a questioning of the ‘powerless’ role of the female, attention was given to ensure the female body remained a pleasing conformation. The emphasis on the concept that even lower middle class women were expected to conform to external ideals has only continued to build in the film industries and as television has expanded programming.   These widely apparent examples of how women portrayed in the media represent an impossible ideal to which ‘normal’ girls are constantly compared h as also been proven to have the potential for long-term social, psychological and physical problems.Chasing the DreamToday there are numerous pop culture stars such as Paris Hilton who seem to believe that being an object talked about is better than contributing something significant to the welfare of society.   This attitude of image trumps substance is transferred to many of their fans and by extension many other young girls. Empty-headed material-culture superstars have achieved their fame based solely on their beautiful bodies and extreme spending habits.’

Personal Narrative of (In)Civility Statement Example | Topics and Well Written Essays - 1250 words

Narrative of (In)Civility - Personal Statement Example Although I have been through many experiences of civility in my life, I would, here, narrate an experience when a person acted uncivil toward me. This experience is important for me as I learnt a very good lesson which benefitted me many a times after that. I was driving with my dad to the beach on a hot summer day when our car got stuck in traffic. It was a holiday and, thus, most of the people were out. Our car was at a signal. On green light, the driver in front of our car did not move. My dad has always been very against rudeness but, still, he kept his nerves. We got out of the car, and went to the driver. I saw that he was trying to grab his cell phone from the back seat that his kid has thrown there. â€Å"Excuse me! The signal is green from ages. Will you mind moving? The whole traffic is waiting for you to move on, and you seem like not caring at all,† my dad asked him. â€Å"Yes, I will mind moving until I grab my phone. You’d better stay back,† he repl ied with much arrogance. â€Å"How rude that is!† dad exclaimed, â€Å"Don’t you know you are bugging others in the line?† â€Å"No, I don’t!† he shouted at dad, â€Å"I’ll move, just go, I know I don’t have to stay here forever, as I am not that free as you are. Hey Jimmy, did you find the damned phone?† This time he shouted at his kid, who looked puzzled and was at the verge of crying. The signal had already turned red again. I felt bad as I was very excited about getting to the beach as soon as possible. My dad wanted to end the situation without any quarrel. He is basically a very polite person, who never gets rude to anybody without reason. But he looked annoyed, and this annoyed me. I wanted to punch that man right in his face. He really wanted some lesson. But I kept silent, and let my dad talk. â€Å"Hey man,† Dad said loudly this time, â€Å"I won’t allow you to be rude to me. Move your car right now. Ià ¢â‚¬â„¢m getting late.† Everyone was giving horns and shouting at us to move. I could see all other drivers staring at us. The man had found his phone by then. He grabbed the phone while still shouting at his kids. He gave us a wave with his hand with a look as if trying to tell us to shut up. I heard him say, â€Å"Piss off, you old man!† â€Å"What did you just say?† Dad asked. â€Å"You would know if you were travelling with little kids in the car, you old man!† shouted the man while trying to concentrate upon his keys. That infuriated my dad, but I held his arm and told him not to indulge in quarrel. I could sense him getting furious. The man turned his ignition on, and moved away with a jerk staring at us which was even more exasperating. We could also see him staring from his back view mirror. However, we, at once, got into our cars and moved away from the scene to unblock the traffic behind us. We, then, talked about road sense and driving tips. I c ould see that my dad was trying to make me learn how to be conscious on road. We reached the beach, but we were no more enjoying. It was as if something had taken our excitement away from us. That was definitely the negativity of that man’s rude behavior, which kept bugging us the whole day. We tried to have some fun, and that we did, but we could have enjoyed much more if we had not encountered that rude man. When we got home, my mom could sense that something was wrong. I stayed quiet, but dad told the whole story to mom, who also felt annoyed and angry at that man’

Opportunities for Company Essay Example for Free

Opportunities for Company Essay Opportunities for Company Q to lead in the area of social responsibility Company Q’s attitude towards social responsibility appears to be nonexistent, possibly through ignorance or disconcert. Either way the lack of social responsibility affects their business and community’s perception of their business. It appears that the company management has never developed and ethics program that clearly defines the corporate culture including provisions for social responsibility. Profits, or at least a lack of losses appears to be a primary motivating factor for company Qs management’s decisions. Company Q has been attempting to cut losses by closing stores that were losing money instead of finding innovative ways to increase revenues and profitability for the stores. Based on the known information, Company Q still has ample opportunity to build a socially responsible reputation within the community it serves and at the same time create profits for its shareholders. Simple and cost-effective changes could be implemented in a relatively short amount of time and the benefits to the community, employees and the company itself could be realized within a reasonable amount of time. There are at least three ways that Company Q can make a positive affect within the community that it serves while increasing revenues and profitability for shareholders. First area of improvement: Take those previous customer requests for health conscience and organic products and turn them into reality within their stores. For many years, Company Qs customers have been requesting health conscience and organic products sold at Company Q’s stores. The companys efforts to provide this for its customers have been weak at best. The companys management has the ethical duty to be positively reactive to its customers requests, so long as those requests are not illegal, immoral, irresponsible or unethical. Since requests are for products that benefit the health of customers, company Q needs to act to deliver those requested products in a manner that is consistent with its goals of profitability. In this case, the company has the ability to show social responsibility in bringing healthier products into its stores and have the added benefit that these items are high-margin, delivering profit opportunities to company shareholders. Because the items are high-margin, the costs of purchasing a reasonable supply and variety of items is relatively low as compared to lower margin items that are most  likely currently stocked in each store. The company even has an opportunity to reduce costs in the stores purchases by eliminating similar products that are lower in margin to the ones that they will be bringing in based on customer requests. Promotion of the social responsibility plan is important. With no additional cost in advertising, company Q can promote these new healthy products in its ad vertising. Doing so can bring back some of their lost business as well as bring in new customers to the stores. This situation is a win not only for Company Q but is also a win for customers and employees. The additional profits from higher-margin items will assist the company in creating wages that are appropriate for each position and opportunities for advancement in pay and position for its employees. This can help create an atmosphere that retains employees and reduces turnover, consequently, reducing the costs of obtaining and training new employees on a regular basis. Second area of improvement: Donations to local food banks, shelters and other charities Company Q experiences a direct loss of not only the potential profit from but the actual cost of day-old items that are thrown away. In doing so, the company experiences these costs with no benefit to the company. This method of handling the old items not only costs the company dollars in loss but also does not allow the company to reap the benefits of a socially responsible positive image to its customers and employees. Company Q’s management has taken the approach that by donating the day-old items it leaves the possibility for employees to steal from the company. A thorough plan of documentation for the donation process will help in ensuring that the donations go where they are intended and minimize risk of employee theft. One part of this plan would be to have the food bank pick up the donated items on a daily or weekly basis. As part of the donation process the food bank employee and the store employee would sign an inventory of the items picked up. This inventory tracking could be used by the stores as proof for prospective tax deductible donation on federal and/or state taxes. Any legal reductions in tax liability, improves profitability for the company. Company Q can benefit with a more socially responsible image to its customers and employees each time the food bank truck pulls up to the store and is being loaded with donated food. Food banks are not the only opportunity to show company philanthropy to the community. Making donations and collecting donations from the community for  homeless shelters and other worthy charitable organizations is yet another avenue to show the community that Company Q is active in social responsibility. Shelters and other charitable organizations are in need of items that the stores may not be able to sell to their customers for donation, but when customers and employees bring in donated items such as clothing, personal appliances and possibly furniture, these items could be collected at or near the store and be picked up by these charitable organizations. This gives the store an opportunity to receive business from those that are dropping off donations, by going in to the store and purchasing items that they may need for themselves and do it in one simple trip. These type of donation events can be listed in their existing advertising and give customers another reason to come by the store. Third area of improvement: Create opportunities for employees as well as customers to share in the charitable activities that promote social responsibility. As part of its change in being more socially responsible, Company Q could directly involve its customers by making donation bins available in stores for customers to purchase items and donate to the food bank. Advertising this in the store is good, but including it in their existing ad campaign could bring in customers that appreciate socially responsible businesses. Not only is this the sale of the items additional revenue for Company Q, but it allows customers to be directly involved in donation, which in turn creates even more goodwill for Company Q. In addition to customer involvement, employees can be directly involved in developing a socially responsible image of the company. Company Q could organize and promote employees assisting at food bank locations. These employees could go in for one day each month or each quarter and work within the food bank in one of many areas that the food bank needs physical labor for. Company Q could pay the employees their regular wages and be may able to take tax deductions for the wages paid to employees while assisting the food bank. This approach is another win for all parties involved. The food bank wins with donated labor, the employees win by being paid for the time worked at the food bank and Company Q wins by showing social responsibility in its community and gaining goodwill for itself in the process. In conclusion, Company Q can develop an ethics program and implement a plan for social responsibility that helps those within its community and increase its revenue and profits  in doing so.

Foreign Investment In Brazil :: essays research papers

INTRODUCTION   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"For those who believed that Brazil would forever be the country of the future, I have a piece of bad news. The future has finally arrived.† For years, the largest and most industrialized nation in Latin America has been known as the country of tomorrow. That slogan may soon be out of date. Under the guidance of former finance minister and current president, Fernando Henrique Cardoso, this tenth largest economy in the world, once known for its high tariffs and even higher inflation, has entered a period of steady growth, the fruit of a newly-stable political and commercial environment. In combination with the upturn in its economy, Brazil’s demonstrated preference for foreign products and strong direct investment presence bode well for expanded sales of equipment and services in future years. EMERGING SECTORS   Ã‚  Ã‚  Ã‚  Ã‚  Access to Brazilian markets in most sectors is generally favorable, and competition and participation characterize most markets by foreign firms through imports, local production and joint ventures. Many sectors such as healthcare, the environment, transportation, telecommunications and financial services, have been growing at a phenomenal rate and opportunities to further expand trade and investment are highly encouraged. Healthcare Technology   Ã‚  Ã‚  Ã‚  Ã‚  Brazil is an excellent market for U.S. manufacturers of health technology products and services. In the medical device sector, the products that should have the best long-term prospects in Brazil are medical imagining equipment, electro-diagnostic apparatus and technologically advanced disposable medical products. In the pharmaceutical sector, long-term prospects for over-the-counter drugs and vitamins are excellent because of the high cost of private medical assistance and a growing trend towards home treatment. In the healthcare services sector, the best market opportunities include the following areas:  hospital management and consulting services  training for allied health-care personnel  hospital renovation  health maintenance organizations In order to provide more efficient health care, the Brazilian government has begun to reform the country’s entire medical care delivery system. It has decentralized the system, giving more autonomy to the states and cities in the planning and controlling of local health care programs. Overall, improvements in Brazils public healthcare sector, coupled with its trade liberalization measures, should improve the prospects for U.S. technology firms in the Brazilian market. Environmental Technology   Ã‚  Ã‚  Ã‚  Ã‚  The Brazilian market for environmental technology had an estimated value of over $1 billion in 1994. However, the National Department of Sanitation and Environmental Equipment estimates that the total investments needed to equip Brazil with necessary pollution control supplies and services amounts to over $19 billion.

My Summer Vacation Essay

Relaxing out in the sun in the middle of a lake that stretches for miles and miles, is probably one of the most amazing things you could ever see in life. The best part about that, I get to enjoy that every summer. Every summer my family goes to a small cabin on Lake Rainy in Canada. The most memorable time I have ever had with my family was at our family cabin in Canada. It was the summer of 2007 and also one of the hottest trips we’ve had at our cabin. One of my favorite things about the cabin is that it has no electricity unless we have the generator on. My brothers whined about that for the first couple days! Bubba even tried to convince Aunt Linda to turn on the generator just so he could watch a movie. With no success with my aunt he asked Uncle Tom and got his way. After the kids got the idea that there would be no more turning the generator on for little things like charging their Game Boys, things actually started to get better. With almost all technology set aside we did things unheard of in this day in age. One night we decided we were tired of being bored and I thought my little brother to play Kings Corner, they didn’t like that game very much. I decided it was time for a little easier game; it would have to be easy to catch Bubba’s attention. Uno was the game we played most nights. Playing Uno at the cabin was great, the entire family was ordered to play by my Aunt Linda and since she is the boss, no one would have even thought otherwise. Don’t get me wrong we didn’t spend all of our time indoors. We went swimming very frequently, most of the time just to stay cool. It was usually too hot to go fishing, unless you had a death wish. One day when it was cool enough to fish, Kelsey caught the most beautiful Walleye I have ever seen. My little cousin Kimmy wasn’t to excited about eating fish so the made her chicken every night we had fish. (This was most nights. ) The only thing I hated about Canada honestly was leaving. On the last day we’re at the cabin everyone is usually pretty sad to be leaving. It was always nice to get home, but as soon as we would get home we would instantly start to miss watching the sunset on a lake that stretched for miles and miles.

Bdo Benchmarking Assignment Essay

When considered in general terms Turnbull described it as: â€Å"All influences affecting the institution processes, including those for appointing the controllers and/or regulators involved in organising the production and sale of good and services†¦.. it includes all types of firms whether or not they are incorporated under civil law. † (Turnbull, 2002:181) Factoring in all other definitions, in its simplest terms it can be defined as the â€Å"exercise of power over corporate entities† (Clarke, 2004). It is not the same as the management and the running of the company, it is concerned with how the Board of Directors, who are the governing body of a company, supervise management, because it is they who are responsible for holding the management of a company accountable and ensuring the company is being ran in a way which is favourable towards the shareholders and other stakeholders. It is the Directors’ responsibility to develop strategy and policies for the ompany and to determine the direction the management should take the business in and the Directors have overall responsibility for the performance of the company (Tricker, 2012). While the phrase ‘corporate governance’ wasn’t coined until the 1960’s and not commonly used until the 1980’s, it has really been in a gradual process of evolution since the 16th century and joint venture trading. One of the major developments in world economies which brought the need for corporate governance to the fore was the introduction of limited liability companies in the 19th century. What this meant was when companies were incorporated they became a separate legal entity, separate from their shareholders and with similar legal rights to buy, sell and transfer shares and assets, to employ people and to sue and be sued in the name of the company. This meant the liability for any company debts lay with the shareholders and not the management or the company. Add to this the fact that because of the introduction of the stock market, shares could be easily bought and sold, meaning the shareholders could be vast in numbers and have a large geographical spread. Due to the fact that all corporate entitites need to governed, the implications of this were that the management (executive control) and the shareholders (owners) were often separated (Tricker, 2012). Situations such as these, are where corporate governance is deemed to be most necessary because there is a root assumption, that members of management who do not own the company are likely to be more reckless with someone else’s money, i. e. the company’s, than they would be with their own money (Having Their Cake, 2013). This is known as the agency dilemma, which will be expanded upon later. Electing a Board of Directors who have the interest of the shareholders at the forefront of their mind, allows members to indirectly oversee the actions undertaken by the management, in order to ensure that as agents of the shareholders, the management is performing in line with the best interests of the corporation (Lashgari, 2004). 1. 2. Selection of a Case Company However, as Turnbull pointed out in ‘Corporate Governance: Its scope, concerns and theories’ (2002), having a restriction of only publicly traded corporations in studies of corporate governance, limits the validity of any onclusions drawn about the most efficient arrangements for corporate institutions with regards to good governance practices and the effect they have on a company’s performance. As Jensen said in 1993: â€Å"Privately held entities could provide the most form of enterprise. † (Jensen, 1993, cited in Turnbull, 2002). It was with this in mind that I chose BDO LLP UK (BDO), which is an incorporated partnership company in the UK, which is owned and ran by its members/partners. It is a company which offers financial accounting, audit, tax and business consultancy services (BDO LLP UK website, 2013). . 3. About the UK Financial Accounting and Audit Sector With the ever increasing focus on corporate governance for companies across the World, not just in the UK, audit firms such as BDO, KPMG and Deloitte are becoming more important because it is there job to ensure that companies are adhering to regulations laid out in the UK Corporate Governance Code (2010, revised in 2012). It should naturally follow that audit companies will have extremely good corporate governance practices put in place, however, this is not necessarily the case. Since 2000 there have been a number of high profile scandals within the International Corporate Financial Accounting industry, for example, Enron were found to be inflating revenues and hiding debts and there was also the Bernard Madoff â€Å"Ponzi Scheme†, where the real scandal was that the robbing of millions of pounds worth of people’s money, escaped the attention of auditors and regulators. ). Due to such scandals, many national regulators implemented new corporate governance requirements to improve standards (Mitchell Van der Zahn, 2009). In the UK new regulations with regards specifically to audit companies were also introduced, targeted directly at a certain group of companies. As of January 2010, 95% of the auditing work in the UK was being carried out by 8 firms, BDO being one of them. It was deemed that such companies had built upon their reputation to gain dominance in the UK market and the Financial Reporting Council (FRC) felt it was in the Public’s interest for these companies to be transparent and in order to maintain public trust be exemplars of best corporate governance practice. This led to the introduction of the Audit Firm Governance Code (2010) by the Institute of Chartered Accountants in England and Wales (ICAEW), which drew from aspects of the 2010 UK Code and established principles such as the appointment of independent non-executives within the governance structure of their company. While such rules did not apply outside of the targeted companies, it was the hope of the ICAEW that it would provide a benchmark of good governance for other companies to follow (ICAEW website, 2013). With such a bold statement being made about the importance of corporate governance in this field of work, it seemed to me to be an obvious choice to choose one of the 8 companies on the ICAEW’s list for my case-study. 1. 4. About BDO LLP UK As detailed earlier BDO LLP UK is an incorporated partnership company in the UK, which is owned and ran by its members/partners and it provides financial accounting, audit, tax and business consultancy services. It is the 6th largest accountancy firm in the UK and is a member of the BDO International Network, which itself is the 5th largest accounting organisation in the World. In an attempt to break into the top 4 big firms in the UK, BDO LLP UK completed a merger with PKF, a rival firm, in April 2013 (Keynote, 2013). After researching BDO LLP UK, it became very clear that corporate governance was of the upmost importance to the company. Not only did it have specific areas on its website dedicated to corporate governance and corporate social responsibility but it also had a number of relevant publications regarding corporate governance. One article for example, ‘Making Internal Audit Relevant’, discussed the high quality of corporate governance in the UK found by studies carried out by the FRC, it went on to say that this was underpinned by the UK Corporate Governance Code and that it was vital in maintaining the attractiveness of the UK market, to encourage new investment (BDO LLP UK website, 2013). My research also found that BDO had carried out a joint study with the Quoted Companies Alliance, which considered the introduction of a mandatory corporate governance code for small and mid-capital audit companies in the UK. Just as a point of fact, this was a proposition that 92% of such companies agreed with. One of the major indications that BDO think corporate governance is vital to the success of a company is that they produce an annual transparency report, which has an appendix of a statement of compliance with the Audit Firm Governance Code (2010). They have also went to great lengths to create a summary report in 2012 for businesses which they audit, detailing any changes to corporate governance regulations and focusing on leadership and effectiveness, reporting, risk, audit, remuneration and investor relations (Corporate Governance for TMT Businesses, 2012). It seems to be an interesting idea to look at a company who places so much emphasis on good corporate governance, not only for itself but also the companies it works for, to see if they do comply completely with the codes and if they are in fact â€Å"exemplars† of good practice. . Theories of Corporate Governance There are various theories and philosophies with regards to corporate governance, all of which, as a collective, have laid a foundation for the development of different corporate governance systems around the world (Lashgari, 2004). This paper will look at a number of these theories and how they relate to BDO, in order to gain a better understanding of th e governance standards at BDO. 2. 1. Agency Theory In the 1930’s, Berle and Means published ‘The Modern Corporation and Private Property’, it provided the first debate about the agency dilemma and set a basis for agency theory. They suggested that where ownership is separated from management or is widely dispersed, it becomes difficult for owners to have an effective check on the autonomy of corporate managers. The agency dilemma was further refined in the 1970’s, when theories were brought to the fore suggesting agents (managers) are likely to be self-interested and will serve their own interest before those of the principle (owners). Such theories also suggested that in order to counter this problem companies have to incur agency costs, for example, to create incentives to align the interest of the agent with the company and the cost of monitoring the conduct of agents. Many other theorists have a problem with agency theory because it does not even attempt to explore the possibility managers are not self-interested and opportunistic. However, they cannot deny that it has een very influential in developing market-based governance mechanisms and board-based governance mechanisms. Due to BDO being an incorporated partnership and their shares not being publicly traded, we will only look at the board-based mechanisms (Having Their Cake, 2013). Agency theory has caused internal reform of boards, there has been an increase in executive share options schemes, meaning that managers are being offered equity in the company they will manage, in order to â€Å"align their interest† (Having Their Cake, 2013). Agency theory has also led to the introduction of independent non-executive directors onto Boards of Directors, in order to ensure the actions of the management are being sufficiently monitored by the board themselves and role of boards have been greatly elaborated, they are becoming more involved with the setting of objectives of companies and monitoring of any actions taken by management and stricter provisions have been put in place to ensure the separation of the roles of chairmen and chief executive (Cadbury Committee, 1999). When applying agency theory to BDO, it is easy to see that there is a situation of agency and principle, with the fact that there are 193 partners in the firm and only 5 partners who are part of the Leadership Team (LT- management) which is responsible for the overall management of the company and is chaired by the Managing Partner. It is also noticeable from their 2012 ‘Transparency Report’ that all members of the LT have been partners in the company for a number of years, with currently the shortest term being 12 years. This could be considered good governance by BDO because in an effort to avoid the agency dilemma, they ensure their management team is made up of partners, whose interest is already aligned with the interests of the business. The transparency report also states that BDO have a Partner Council (equivalent to a Board of Directors) which is independent from the LT and responsible for the overall governance, in particular the oversight and accountability of the LT. They are also responsible for choosing members of the LT and for electing independent non-executive directors, for which there are 2 at BDO. These independent non-executive directors sit on the LT and report to the partner council of any issues of compliance with governance, policies and procedures, for which they are responsible for providing information on to the LT. The Partner Council is chaired by the Senior Partner who performs a client facing role and is responsible for managing all decisions. He also attends LT meetings in a non-executive capacity to facilitate his oversight role of the governance of the company (Transparency Report, 2012). As we can see the management team is subject to a lot of oversight and monitoring by the Partner Council and the roles of the Senior Partner and Managing Partner are completely separate, this is all a way of ensuring the company has a high standard of governance and to also ensure the management is acting in the best interest of the all the owners. BDO goes to a big effort in organising their governance structure in order to avoid the problems arising from the agency dilemma. 2. 2. Resource Dependence Theory This theory originated from studies performed by Pfeffer and Salancik (1978), they suggest that board members and non-executive directors can provide a firm with a vital set of resources. Non-executive directors are appointed with the expectation that they will support the organisation with its problems and to be a source of expertise which executives can draw upon for skills and advice and they can also be a source of contacts and information which they have gained through their past experience (Having Their Cake, 2013). At different stages in the life-cycle of companies, they have very different needs from their non-executive directors. To young entrepreneurial companies, non-executive directors can be a cheap source of legal, financial or operation management skills, while publicly listed companies are in need of network connections such directors can provide, for example, sources of finance. They can also provide the benefit of attaching a good reputation to their company. Mature businesses, with which we are most concerned because BDO falls into that category, can use non-executive directors for their relevant market or managerial experience and from the consumer confidence which can be gained from that person’s good reputation being affiliated to their company (Having Their Cake, 2013). Applying this theory to the independent non-executive directors of BDO, we can clearly see from the Transparency Report (2012) that both have experience of past non-executive director roles and both bring their own experience in a relevant field, Lesley MacDonagh with a high level of experience of law and business management which she gained from being a Managing Partner at Law firm Lovells and Lord David Currie having experience of business management from eing a Dean of Cass Business School and a past Chairman of OFCOM and he also has sound knowledge of the legal system from being a member of the House of Lords. This places them perfectly for their positions of overseeing the governance of and business management of BDO. 2. 3. Stewardship Theory This theory, which originated from the works of Donaldson (1990), suggests that directors can have motives which are ‘pro-organizational’ and counters the assumption by agency theorists that management aims are based in self-in terest and are not aligned with those of the shareholders. Donaldson even goes as far as to suggest that negative investor assumptions of the management will have the opposite effect to what was intended and can actually weaken the leadership of a company by weakening the management’s authority when splitting the decision making power between the board and the management. Donaldson also put forward the theory that inside managers and directors have possibly spent their lives working for the company they govern and because of this not only have a strong understanding of how the company is ran, therefore are able to make superior decisions, but also they will have naturally built a strong affiliation and personal investment in the success of the company. He also points out that decisions made by a board of outsiders could be of a lower quality because they would not be in a position to fully understand the company because they would not have access to the same informal knowledge sources and would lack any information which could inform them of the contextual nature of any business situations. All this in turn could lead to low firm performance (Nicholson and Kiel, 2007). As was stated earlier, BDO has a LT which is made up of partners who have been working for the company in a particular field and have been a partner for a number of years. The field they are responsible for as part of the LT is relevant to the field they have been previously working in, for example the Head of Audit and Tax, Paul Eagland has been a Tax Partner for 17 years. This ensures that any decisions that are being made are informed with the necessary knowledge to make the correct decision for the company. Also, as has been stated previously working for the company has long has built a strong affiliation to the company and its success. With regards to the non-executive director element of the board, it is made up of both independent members who come from outside the company (such as mentioned previously) and Directors such as the Senior Partner who has been with the company for a number of years, this allows for any gaps in the knowledge of the directors to be covered because there is an overlap between the meetings of the LT and the Partner Council when the Senior Partner sits in on LT meetings as an affiliated non-executive director. This ensures that the company is practicing good governance and that the board cannot be misled by the management as to how the company is being ran and if the interests of the other Partners are being looked after (Transparency Report, 2012). 2. 4. Stakeholder Theory Freeman (1980’s) put forward a whole new idea in terms of corporate governance theories, he argued that it should not simply be just the shareholders’ or partners’ interests which should be considered when making business decisions, he suggested that companies should be ran with the interests of all stakeholders in mind. Other stakeholders include employees, who have invested their time and skills in the company and have an invested interest in the company’s success, in order for them to ensure job security. This, Freeman classes as a direct interest in the success of the company, other direct stakeholders include customers and suppliers. What Freeman classed as having an indirect interest in the performance of the company includes the community as a whole and the environment (Having Their Cake, 2013). There is a major problem with this theory, which is that it is hard to operationalize because it is difficult to decide the weight that should be given to different stakeholders but accepting this difficulty, some theorists have suggested that while ultimately they are accountable to the shareholders, they must take into account the interests of other stakeholders when making decisions. This demand for ‘stakeholder value’ is legitimised through a number of examples, take globalisation; the spread of business and corporations across the world has led to environmental damage, an increase in corporate corruption and excessive executive pay has been, for example with RBS, to come hand-in-hand with company downsizing which has a direct impact on employees. In the name of good corporate governance, the increase in the value of stakeholder interests has led to an increase in business ethic codes and heightened corporate practice visibility and corporate reports of social responsibility and environmental matters (Having Their Cake, 2013). According to BDO’s website and their Transparency Report (2012), the company takes the interests of various stakeholders into account when making decisions about how the business is run, in a number of different ways, through policies and procedures: * Ethical Requirements The company has a Professional Services Manual and an Audit Manual, which contain rules relating to ethical conduct of employees, management and Partners. It is easily accessible on the company intranet and is supplemented with training and is designed to comply with International and UK Ethics Standards. The Partners and staff sign annual declarations as to their compliance to the code and the company has an Ethics Partner who is tasked with providing guidance as to correct ethics and also with maintaining compliance. * Client Relationships BDO has 5 core values which all partners and staff are committed to, they are; honesty and integrity, taking personal responsibility, mutual support and strong and personal client relationships. To aid in these values and to help deliver a quality service to clients, the company has robust client and engagement procedures. They carry out risk assessments on every potential client, before signing a contract and this helps to ensure that not only is the company secure but also that they provide the client with the sufficient standard and amount of staff they are in need of. The HR department also has clear policies and procedures when it comes to recruitment in training, to ensure the company has a sufficient number of staff who are competent and meet the required ethical standards, all in the name of providing a quality service to clients. * Employee Relationships BDO have an inclusive culture when it comes to recruitment and training and development, it provides every staff member with the same opportunities to progress regardless of differences. They have strong policies and procedures regarding regular reviews, which are performed bi-annually. They also seek to adopt the most relevant recruitment selection tools, in order to ensure the fit and quality of those joining the company. They also provide employees with ‘learning maps’ and ‘career and performance wheels’, which helps with career development and ensures promotions only occur when the staff member is ready. This all aids in the success of the company. * Corporate Social Responsibility BDO actively support and develop the local community, they have an established network of over 20 champions in the UK, tasked with â€Å"stimulating local ideas and initiatives† to help developing the community. They have a Community Volunteering Policy, allowing employees to take 6 days a year to volunteer, and they are not restricted to volunteer at certain organisations. It can be whatever is important to them. BDO ensure the negative impact their business has on the environment is minimised and have an Environmental Policy which can be accessed at the follow address: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment. Considering this, it could be said that with regards to ‘stakeholder value’ BDO practices good corporate governance. . BDO Governance in Practice 3. 1. Transparency Report Due to the EU’s 8th Directive on transparency reporting being adopted, in April 2008 the Professional Oversight Board published the Statutory Auditors (Transparency) Instrument (2008), requiring auditors of companies with a public interest to publish annual transparency reports. It also detailed requirements that such reports must meet, including systems of q uality control, independence practices and procedures and information about the company, i. e. he structure and the management. The BDO Transparency Report (2012) is available at: http://static. bdo. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf . Transparency reports are used to demonstrate the quality of audit processes and practices of a company and are also used to encourage a high level of confidence and trust from stakeholders and the business community. BDO also provided a statement of compliance with the Audit Firm Governance Code (2010), which can be seen in Appendix A. The transparency includes details of the Governance Structure of the UK Firm, including the management and implementation of independent non-executive directors, the values of the company, the Internal Quality Control System, the Risk Management Control System and details the policies and procedures regarding independence, whistleblowing, professional development and partner remuneration. 3. 2. Statement of Compliance with the Audit Firm Governance Code One of the most important aspects of the Transparency Report is the Statement of Compliance with the Audit Firm Governance Code. Some of the key aspects of which include compliance with: * the owner accountability principle- the Partnership Council reviews decisions made by the Leadership Team, the management * the management principle- strategic and operational leadership is provided by the LT * the professionalism principle- the whole firm is committed to quality work and professional judgement and values. The firm’s management and the Head of Risk and Quality reinforce the appropriate ‘tone at the top’, instilling professional and ethical values in the firm. BDO employees are expected to comply with an internal code of conduct * the Involvement of independent non-executives principle- BDO appointed Independent Non-Executives in July 2008, comply with the same independence requirements as our partners and employees and they have sufficient experience and expertise to command the respect of the partners * the Compliance Principle- BDO have policies and procedures to ensure they comply with professional standards and applicable legal and regulatory requirements * the whistleblowing policy- all actions arising out of incidents of whistleblowing, are reported to the Head of Risk and Quality who will make an annual report the Internal Reporting Principle- LT, Partnership Council, Audit Committee and Risk Committee are supplied with information in a timely manner and in a form and of a quality which enables them to discharge their duties * the Financial Statements Principle- BDO publish annual audited financial statements in accordance with UK GAAP While BDO provide a very clear statement about how compliant they are with regards to the Audit Firm Governance Code, we must look at the FRC’s ‘BDO LLP- Audit Quality Inspection, 2013’ which considered the corporate governance compliance of BDO in order to get a true understanding of their standard of corporate governance compliance. 3. 3. FRC Annual Review of BDO The FRC found that in most areas there were appropriate policies and procedures in place for its size and client base and they found that all the statements that were made in the Transparency Report were consistent with their understanding of BDO’s policies and procedures of the firm. However, when the FRC reviewed the audits BDO carried out themselves on other companies, they found that a number of governance codes were not being adhered to: * Firstly, they were not always providing a high standard of quality auditing, failing to challenge explanations and inputs from managers, they did not always report the disclosure deficiencies which were identified to the Audit Committee and there was a lack of adequate communication with the Audit Committee with regards to inaccurate information, which led to safeguards that had been put in place not being properly assessed. Secondly, the FRC found that the audits were not always being reviewed thoroughly enough and audit quality issues and omissions in reports were not being identified. * Thirdly, BDO were found to not have complied fully with ethical standards in a number of different ways; * The business plan inferred that fees should be set lower if non-audit fees are likely to be earned, this goes against their own required ethical standards and their own * Performance evaluation criteria including the cross-selling of non-audit services * The list of entities which partners held shares and could generate a conflict of interests was not up to date. A more robust set of procedures was suggested to ensure that this list was kept up to date in future Lastly, the Internal Quality Review was not of a high enough standard, it did not provide a sufficient level of detail and clarity of explanations of significant findings. 4. Conclusion We can see that BDO go to great lengths to try and ensure that they are fully compliant with corporate governance codes and regulations, not only with their policies and procedures a nd the way the company is managed but also with governance structure of the company and the values and focus of the aims and objectives of the company. They also have a strong focus on transparency and ethics within in their business and this is linked to their value of providing great customer client relationships with professionalism, honesty and integrity. They also go to great lengths to aid the companies with which they work, in complying with corporate governance codes, again this is all in the name of developing excellent quality and trustworthy client relationships, in order to maintain and improve the success of their business. However, as we can see from the FRC review, there are gaps in their governance compliance, in particular with internal reporting and ethical standards, but it will have to be seen in the coming years of reviews if the increase in transparency and an even greater focus on corporate governance will lead to BDO closing such gaps. 5. Bibliography * BDO LLP UK, ‘Transparency Report’, 2012, Available Online at: http://static. do. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf [Accessed 02 May 2013]. * BDO LLP UK Website, 2013, ‘About Us’, Available Online at: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment [Acc essed 02 May 2013]. * BDO LLP UK, 2012, ‘Corporate Governance for TMT Businesses’, Available Online at: http://static. bdo. uk. com/assets/documents/2012/03/Corporate_Governance_for_TMT_Businesses. pdf [Accessed 02 May 2013]. * Crump, R. , May 2012, ‘Mid-cap market calls for mandatory governance code’, Financial Director Website, Available Online at: http://www. financialdirector. co. k/financial-director/news/2180374/mid-cap-market-calls-mandatory-governance-code [Accessed 02 May 2013]. * Financial Reporting Council, 2013, ‘BDO LLP: Audit Quality Inspection’, FRC Website, Available Online at: http://www. frc. org. uk/Our-Work/Publications/Audit-Quality-Review/Public-Report-BDO-LLP. aspx [Accessed 02 May 2013]. * ICAEW, 2013, ‘The Audit Firm Governance Code’, ICAEW Website, Available Online at: http://www. icaew. com/en/technical/corporate-governance/audit-firm-governance-code [Accessed 02 May 2013]. * Keynote, 2013, ‘Account ancy Marketing Report’, Available Online at: https://www. keynote. co. uk/market-intelligence/view/product/10674/accountancy? edium=download [Accessed 02 May 2013]. * Dr Lashgari, M. , 2004, ‘Corporate Governance: Theory and Practice’, The Journal of American Academy of Business, Cambridge, Available Online at: http://tharcisio. com. br/arquivos/textos/13200724. pdf [Accessed 02 May 2013]. * Mitchell Van der Zahn, J-L. W. , 2008, ‘Special Issue on: â€Å"Financial Reporting, Transparency and Corporate Governance: Issues in Volatile International Markets†Ã¢â‚¬â„¢, International Journal of Accounting, Auditing and Performance Evaluation, Vol. 7, Nos 1/2, pp: 61-93, Available Online at: http://www. inderscience. com/info/ingeneral/cfp. php? id=962 [Accessed 02 May 2013]. * Roberts, J. ‘The Theories behind Corporate Governance’, Having Their Cake website, Available Online at: http://www. havingtheircake. com/content/1_Ideas%20that%20shape%20 the%20world/fact%20and%20opinion/The%20theories%20behind%20corporate%20governance. lnk [Accessed 02 May 2013]. * Turnbull, S. , 2002, ‘Corporate Governance: Its scope, concerns and theories’, Corporate Governance: An International Review, Volume 5, Issue 4, Available Online at: http://onlinelibrary. wiley. com/doi/10. 1111/1467-8683. 00061/pdf [Accessed 02 May 2013]. * Tricker, R. I. , 2012, ‘Corporate Governance: Principles, Policies and Practices’, Oxford University Press: London, (2012). *

Describe and explain the atheistic rejection of miracles Essay Example

Describe and explain the atheistic rejection of miracles Essay Example Describe and explain the atheistic rejection of miracles Essay Describe and explain the atheistic rejection of miracles Essay The existence of miracles is much debated amongst scholars, both atheist and theist. This is largely because the term miracle’ is multifaceted, as it means different things to different people. This subjectivity makes it incredibly hard to prove or disprove. For example, St Augustine said that a miracle is, An event we cannot forecast or expect with our present understanding of nature, whereas Aquinas defines a miracle as, things which are done by divine agency beyond the order commonly observed in nature.Swinburne offers an additional definition: If he (God) has reason to interact with us, he has reason very occasionally to intervene and suspend those natural laws by which our life is controlled. These competing definitions have a common link: they all involve the divine interfering with nature. The atheist disbelieves or lacks belief in the existence of God or gods. Therefore it follows that they would reject the idea of divine intervention. Nevertheless, atheists have produced many detailed critiques of theistic miracles. In examining such critiques a good place to start would be the writings of Hume.In An Enquiry Concerning Human Understanding, 1748, David Hume defined a miracle as, a transgression of a law of nature by a particular violation of the Deity or by the interposition of some invisible agent. Hume’s attack on miracles seems to be on the anti-realist view: the breaking into the world or breaking natural laws. He argued that breaking such laws would be illogical. Hume was an empiricist, which means that he used his experience as his guide in matters of fact. But he excluded the experiences of others who made claim to miracles.He put forward four main arguments of why this could not be possible, starting with his belief that there has never been sufficient witness. Miracles are of necessity very rare and improbable. It is much more probable that the historical testimony is false than that the miracle actually occurred; therefore a wise man will not believe the historical testimony to the miracle since no testimony is sufficient to establish a miracle.Hume would only believe in a miracle if its non-occurrence was more miraculous than the occurrence. However, Hume has very high standards for what a sufficient witness would be. They must be educated and held in high regard, and there must be an unspecified large number of them. Would Hume himself even qualify as a good witness using this criteria? Here Swinburne’s principle of credulity and testimony is a relevant counter argument to Hume; Swinburne argued that if it seems to a subject that x is present, then probably x is present. Generally, says Swinburne, it is reasonable to believe that the world is probably as we experience it to be.Secondly, those testifying to the miracle will have a natural tendency to suspend their reason and support the claim. While we should normally believe that which most closely accords itself with past experience, the sensations of surprise and wonder often lead us to unreasonable beliefs. There are countless instances fictitious stories that are widely believed not for logical reasons, but because of a love for sensationalism. This ties into Hume’s third criticism, where he argues miracles are only accepted in, ignorant and barbarous nations. If a nation is not as scientifically advanced as us, then they may take events we know to be natural as miracles. An example of this would be solar and lunar eclipses. We have a scientific explanation, but in many countries around the world they are still viewed as supernatural occurrences – in other words, they believe them to be miracles.Finally, Hume’s fourth point argues that all major religions claim miracles, and that they can’t all be correct; therefore none of them are legitimate. This is probably the weakest of all of Hume’s arguments, because even the Bible has records of Jews and Gentiles witnessing the same miracles. Hume is not necessarily saying that miracles are impossible and do not happen. What he is saying is that the evidence will always be insufficient to warrant belief.Other scholars have built upon the work of Hume to criticise miracles further. Anthony Flew also challenges the conventional idea of miracles and his work can be used to supplement that of Hume. Flew claims that although the evidence for extraordinary events at places like Lourdes is good, this does not prove that the extraordinary events have been brought about by the agency of God. Perhaps, instead, we may be dealing with evidence of the remarkable power of the human mind. It may be possible that, under the right conditions, our minds can bring about changes in our bodies. Flew’s claim is that breaches of what we understand to be natural law can occur by the proper response should be to spend more money on research rather than to say God did it. However, it is worth noting that Flew renounced his atheist views only six years before his death.Another key criticism of miracles is that laws of nature’ may not even exist. John Hick defines natural laws as generalisations formulated retrospectively to cover whatever has, in fact, happened, in which case, bearing in mind that a miracle is a breech of the natural law, he argues, We can declare a priori that there ar e no miracles. Upon this basis, the occurrence of an unusual, previously unwitnessed event should make us widen our understanding of the natural law so as to incorporate the possibility of the new event.If we take every new event as a miracle we will never be able to learn and expand our knowledge about nature. Ultimately, atheists accuse theists of being ignorant when it comes to miracles. Just because you can’t explain an occurrence doesn’t mean that it is an act of God. New things are being discovered about nature and how it functions all the time. What we believe to be impossible now may be proven otherwise in the future. To quote Atkins, To believe in miracle is intellectual suicide.

EXPLORING WORKING CLASS CULTURE Experience, Representation and Change Essay

EXPLORING WORKING CLASS CULTURE Experience, Representation and Change - Essay Example The proposal is made stating that working class culture can be understood by knowing and appreciating working class experiences in fields such as history, literature, cinema and soccer. This paper seeks to determine whether this approach is able to provide a single unifying thread common to all forms of working class culture which would help greatly in understanding its nature and form. Class experiences in literature and soccer are explored and analyzed on whether they shed light on the working class phenomenon. Can we find working class identity in the portrayals contained in literature? Working class identity is often associated with a person’s economic condition. Members of the working class are said to be those who produce the enormous wealth of capitalists and of nations but received only a small part of that wealth as wages. As Arbor (1994) had put it, they are the workers (slave, free, immigrants, locals, men and women) who share a common place of production with little control over the pace, content and products of their work and are not anyone’s boss. Working class culture and its members are considered almost diametrically opposed to high culture associated with the elite. Nonetheless, confining working class identity to economic conditions is limited as it also includes lived experiences, expectations, legacies and set of relationships. In retrospect, one cannot establish find a single discreet identity in working class culture but would instead find an uneasy and unstable amalgam of hybrid and fluid multiple identities. Working class literature and soccer involvement serves to illuminate those experiences, relationships and diversity by revealing the intricate world of class experience as it is lived by working class people. Will an analysis of the class experience narrated in working class literature and involvement in soccer

Eu law Essay Example | Topics and Well Written Essays - 1000 words

Eu law - Essay Example These rights include the right of residence and to remain, as long as this does not prove to be a financial burden for the host Member State. As a result, Member States can limit the free movement of workers, due to public policy limitations. Some of these limitations are grounds of public health and public security. All the same, procedural requirements have to be complied with, during the imposition of such restrictions.2 In the Bidar case,3 the European Court of Justice (ECJ) ruled that Bidar who had been resident in the UK, during the pursuit of his secondary education had established adequate relationship with the society of the host Member State. This relationship was held to be sufficient for rendering Bidar eligible for a maintenance grant from the UK.4 Similarly, in our problem, Marie had competed two years of her International Baccalaureate and had thereafter applied for the LLB. Marie will be eligible for a maintenance grant from the UK. This is due to the fact that she had been residing in the UK for sufficient time, during her pursuit of the International Baccalaureate studies, to establish sufficient link with the UK. As a national of the EU, an individual is entitled to seek employment in another Member State of the EU. In addition, such individuals are entitled to the same assistance from national employment offices as the host Member State’s nationals. Moreover, such individuals can stay in the host Member State for the time required to seek work, apply for employment and be recruited. No seekers of jobs can be expelled, if they establish that they are continuing to seek employment and have reasonable opportunity to obtain a job. 5 In our problem, Raimon is seeking a job in the UK. The EU principle of free movement of workers permits any national of a Member State of the EU to seek employment in any other Member State of the EU. Thus, Raimon, despite being a Spaniard can seek employment