Monday, December 30, 2019

Judicial Review The Face Of Legislative Inertia - 799 Words

Some might question why, even in the face of legislative inertia, courts can be trusted to resolve difficult legal questions. This argument misses the mark. First, the Court should decide legal questions that are suited for judicial review and that result in workable rules to guide lower courts, regardless of outcomes. In other words, this test speaks to ensuring fairer processes, not favorable outcomes. As Professor Issacharoff states, an â€Å"individual or a group should be allowed to participate in political decisionmaking regardless of whether it will make any difference to the result.† Other may claim this proposal would open the floodgates to litigation and unduly burden the federal courts. Such an argument fails to account for the substantial burden that this test places on litigants. Indeed, access to the courts would only slightly increase for a discreet class of litigants who can make a prima facie case that a challenged law violates a constitutional right. The additional requirements – the unavailability of redress in the legislature and the workability of a judicial resolution – would ensure that only meritorious cases presenting issues particularly suitable for judicial review would be heard. The upshot is that a relatively small but significant number of litigants would gain access the courts. In doing so, courts would strike to protect politically powerless and traditionally disadvantaged groups who are vulnerable to the abuses of entrenchedShow MoreRelatedThe Function of the Judiciary Within the Constitution of the United Kingdom2659 Words   |  11 PagesStephen lifted the veil in a way that might come as a surprise to those who suppose that judicial candour is a particularly modern prerogative: every decision on a debated point adds a little to the law by making that point certain for the future. Indeed, whichever way this case may be decided, it will settle the law upon precise point involved, and it is this which gives to judicial decisions their great importance[4] Yet, we still have not fully explored the implicationsRead Moretexas constution11227 Words   |  45 Pagesdesigners never completely rewrite the constitution with which they start. Fundamental and piecemeal changes as well as carry-over from previous constitutions are clearly evident in the seven constitutions under which Texas has been governed. Next, we review the structure and content of the current Texas constitution. Of special concern here is the length, detail and overall organization (or disorganization, as some critics might have it) of the fundamental plan of state government and cornerstone ofRead MoreDeveloping an Effective and Efficient Tax System in a Developing Economy - a Case Study of Ghana29843 Words   |  120 Pages |4-5 | |1.3 | |Significance of the study |5-6 | |CHAPTER TWO: LITERATURE REVIEW | |2.0 | |Introduction |7 Read MoreOverview of Hrm93778 Words   |  376 PagesDiscipline HR auditing Copyright  © Virtual University of Pakistan 5 Human Resource Management (MGT501) 40. 41. 42. 43. 44. 45. HR control process Leadership Leadership in organization Employee separation International dimension of HRM Conclusion Review. VU Key Terms Human Resource Management The staffing functions of the management process. Or the policies and practices needed to carry out the â€Å"people† or human resource aspects of a management position, including recruiting, screening, trainingRead MoreExploring Corporate Strategy - Case164366 Words   |  658 PagesMark Rodol, took over as chief executive and launched a strategic review of the whole business. Rodol commented on Palumbo’s exit: James is an entrepreneur – but what is going to make this business great is a focused, long-term brand strategy. To his credit James has had the foresight to step aside and let the people who understand and believe this run the company. It’s about a difference in style.6 As to the strategic review, Rodol observed: Over the years, we’ve pursued a number of opportunities

Sunday, December 22, 2019

Women s Education During The Middle East - 963 Words

No area of Saudi society has been liable to a larger number of debates than the women and their role in the advancement process. Besides, women rights and obligations issues have been similarly controversial among both conservatives and progressives in Saudi society. Before tackling women education movement in Saudi Arabia, it is important to go over some of the social and political incidents that have shaped Saudi women position. In the previous 50 years the Middle East has faced some real difficulties that have influenced all Middle Eastern countries and especially the Golf countries. Saudi Arabia, as other Gulf countries has encountered some real social changes. Most importantly, the discovery of oil in 1930s was a noteworthy event in the nation. The oil-created income in the mid 1970s presented substantial scale changes, including the opening of many schools to both young men and women. The financial change emerging from the huge income from oil offered ascend to a trend towar ds education abroad, and an adjustment in way of life, and these two changes influenced the entire structure of society (Yamani, 1996). Oil and its subsequent wealth unimaginably affected Saudi Arabia in a short period of time. Saudi Arabia started oil’s production in 1970 and the foundation of ARAMCO (Arabian American Oil Company) in Dhahran, a city on the east shoreline of Saudi Arabia where most American presence is located. A lot of American engineers and oil professionals brought theirShow MoreRelatedWomen in the Middle East During the Late 19th and Early 20th Century905 Words   |  4 PagesWomen in the Middle East During the Late 19th and Early 20th Century As a result of Western imperialism circa 1900, throughout the Middle East things began to change. European writers and tourists flooded into Middle Eastern countries and developed a very exoticized view of the men and particularly women who lived there. Ultimately the general consensus was that Middle Eastern women were oppressed by Middle Eastern men. Through the Western lens this perceived oppression was indicative of the â€Å"uncivilized†Read MoreWomen Of The Middle East937 Words   |  4 PagesThe women in the Middle East is less fortunate than any other women around the world. They was not giving the fair opportunity to develop their rights in the home, workplace or even have the opportunity to voice their opinion in politics (Elizabeth, 2010). Being a woman in the Middle East has always been one of the hardest things to endure starting as a child from punishment all the way down to adultery. There laws are one of a kind that has a wide range from the Islamic laws also known as the ShariaRead MoreDaily Life During The Middle Ages1076 Words   |  5 PagesDaily life during the Middle Ages is sometimes hard to fathom. Pop culture loves to focus on exciting medieval moments-heroic knights charging into battle; romantic liaisons between royalty and commoner; breakthroughs and discoveries made. But life for your average person during the Dark Ages was very routine, and activities revolved around an agrarian calendar. Most of the time was spent working the land, and trying to grow enough food to survive another year. Church feasts marked sowing and reapingRead MoreWhy Girls Are Not For The Middle East Essay1730 Words   |  7 Pagescounting, that are not in school; 3.2 billion including both women and little girls. Education is something taken for granted in first world countries, or countries in good development. Still, even in well developed parts of the world there is a huge hole between genders and what is to become of them. A big portion of this goes to the Middle East as we see that women do not have an appropriate part in society. Because of this we see billions of women and girls not going to school to continue their studies;Read MoreThe Rights Of Women1296 Words   |  6 PagesThe Rights of Women Growing up as a female you are constantly told that you have to dress a certain way, act a certain way, eat and sit a certain way just to be accepted by society. Society has and will always have a certain way a woman must act, speak, dress, etc. Historically women has always been inferior to men, held at a lower standard than men. Women were looked at as being the source to evil and temptation. In Christianity Eve was the one who picked the forbidden fruit and tempted Adam toRead MoreWomen Are Oppressed And The Middle East890 Words   |  4 Pagesour mind about the Middle East (Iraq, Afghanistan and Iran)? Do you think of unequal treatment for women? Do you think of terrorist? There a lot of stereotypes when we think about the Middle East. Sometimes, we cannot always believe what we hear on the news. The stereotypes that we commonly use is that women are being oppressed, and the whole country is filled up with terrorists. Why do we think that women are oppressed in the Middle East? One way that we could think that s women are oppressed is becauseRead MoreTaking a Look at the Unequal Treatment of Women in Developing Countries in the Middle East and in the North African Region1641 Words   |  7 Pagescultures around the world. While many first world countries have made great strides of improvement in the area, like America’s 19th amendment allowing women to vote in 1920, or England’s National Union of Women’s Suffrage Society formed in 1897, developing countries in the Middle East and North African region continue to struggle with the issue. Not only do women in MENA regions have to contend with extreme social prejudices and constant harassment, they also are treated as second class citizens in theRead MoreA Thousand Splendid Suns Report1455 Words   |  6 PagesWomen’s Rights in the Middle East† The Middle East is notorious for holding women to a lower social status than men. Middle Eastern women have not been allowed to flourish as individuals for hundreds and thousands of years. In her detailed journal on women in the Middle East, Haleh Afshar explains, â€Å"For too long, the analytical parameters for understanding citizenship, identity and the processes of war and migration have been set up by men† ( 237). Either these women rebel or protest againstRead MoreWomen s Education : An International Human Right Without Any Discrimination Based On Sex895 Words   |  4 PagesWomen`s education is an international human right without any discrimination based on sex or gender. It is necessary for identity social development and a means for a prosperous life. Constantly, the United Nations emphasized women`s education and set goals for its success with gender equality. Empowering women`s education is an essential element in growing societies that seek democracy and eco nomic advancement. For the last decade, Palestinian women education had been the concern for several reasonsRead MoreWomens Rights in the 1940s Illustrated in Kate Chopins The Story of an Hour794 Words   |  4 PagesIn â€Å"The Story of An Hour† by Chopin illustrates the role of woman in marriage and in the society during her time. It demonstrates the issue of male dominance. There are some similarities and differences in the role of woman in marriage and in the community in 1940’s compared to the way women are treated today. And these are seen in the rights of women and in the responsibilities regarding family and marriage. We read â€Å"A story of an hour† written by Kate Chopin. It is about a young married woman

Saturday, December 14, 2019

Understanding the Phenomena of Globalization Free Essays

Throughout history books examples of early globalization can be found. One example dates back to the Middle Ages when the Silk Road was used as a trade route from China to Europe. Another example of early globalization was the Triangle Trade Route which was used to exchange goods to and from Europe, Africa, and the Americas. We will write a custom essay sample on Understanding the Phenomena of Globalization or any similar topic only for you Order Now These early examples paved the road for globalization as we understand it today. Over the years trade has continued to grow to every part of the world. In recent years the growth of globalization has been phenomenal. Technological advancements have played a key role in the expansion of globalization. The internet allows for trade to occur across the world in a matter of seconds. Technology has connected people in recent years like never before. Another improvement that has had a positive impact on globalization is better and faster methods of transportation. The planes and ships built today are quicker and larger than the ones used in the past and make trade even easier. One final reason globalization has grown so much recently is the policies countries have put in place to promote cross-border trade, and investments. Even though globalization continues to expand not all effects of recent globalization have been positive in the United States. Because of increased competition some corporations that began in the United States have moved to other countries. One example is Burger King. In 2014 they moved their headquarters to Canada. The dog food company Purina, which was established in 1894 in Saint Louis, merged with Nestle which then moved its headquarters to Switzerland in 2001. Another example is Fruit of the Loom which moved to the Cayman Islands. These are just of the few of the many companies that have moved out of the United States for many reasons. Some of those reasons include cheap labor and avoiding high taxes. Some companies have chosen to move factory jobs that were based in the United States to Mexico in recent years. The global economy is making it harder for some companies to keep jobs based in the United States. There are many reasons businesses say they leave to set up factories in Mexico. One reason was in order to remain competitive they needed to lower production costs. Factories based in Mexico can pay lower wages and still be close to the United States. A branch of Nabisco which had been making oreo cookies in Chicago, Illinois since 1953 closed in 2016 and relocated to Mexico. Chowchilla brake parts also chose to relocate to Mexico. When questioned about why the move was necessary company representative were quoted as saying, † There’s no way that U.S. workers are going to work for $3.50 or $4.00 an hour, and that’s the reality of the situation.† So what happens to the towns that are left behind? The loss of a corporation can also have a huge impact on the place that suddenly loses a business that has been based in an area for many years. Unemployment rises due to the amount of people suddenly left without a way to earn a living for themselves and their families. The loss of a corporation can also have a huge impact on the place that suddenly loses a business that has been based in an area for many years. One example of the devastating effect the loss of industry can have on a town is Bruceton, Tennessee. In the 1990’s jobs began leaving as layoffs rose and factories closed to go elsewhere. The Henry Siegal company had three large factories based here that produced jeans and suits. In 2000 the last of the factories closed its doors for good. Since then the entire town has struggled for survival. The factories remain empty and abandoned as they fall apart. Businesses located downtown began to close. The bank, supermarket and clothing store that once were located downtown are no gone and a parking lot has taken their place. It looks like a ghost-town now just like so many other small rural towns across the country today. However some towns have made it through these tough times by reinventing themselves. Cleveland and Pittsburgh who once led the way in manufacturing have now begun to fill the gaps in their economy that the loss of industry has left behind with successful robotics and biotechnology facilities that have provided much needed jobs to these areas. Towns are now faced with finding alternatives to working in factories to earn a living. Finding alternatives help to lower the high rates of unemployment that occurs when these industries leave. When companies move overseas from the United States the country that the corporations move to also experience some changes. The culture of a place can be impacted by the company moving in. Many times corporations that move overseas bring with them many new jobs. This can lay a huge role in the culture of an area. More jobs lead to more income which can impact life for people living here. Usually when corporations move some employs move with the company as well. These people will bring with them aspects of their own culture such as food and clothing that can spread to others living here. The spread and integration of cultures often occurs when companies move to different parts of the world. Many people believe the world has entered a new phase in its economic development. For example from just 1997 to 1999 flows of foreign investment has nearly doubled from, $468 billion to $827 billion. Many observers have seen this and say that globalization in now â€Å"faster, cheaper, farther, and deeper†. Globalization today has been driven by policies that have opened economies domestically and internationally. During the past two decades many governments have adopted free-market economic systems, increasing their own productive potential and creating new opportunities for international trade and investment. Governments have also negotiated dramatic reductions in barriers to commerce and have established international agreements to promote trade in goods, services, and investments. Globalization is puzzling at times but it is also fascinating to see how it has changed and expanded over time. There was a time when people believed the world was flat and a lot smaller than it actually is. Today we can communicate with people all over the world with the click of a button and we can travel anywhere in the world. It is hard to imagine how globalization will continue to expand in the future, but with advancements in technology there are so many possibilities for the future. The world is more connected than ever before. There are opportunities for globalization continue to improve the world market. How to cite Understanding the Phenomena of Globalization, Papers

Friday, December 6, 2019

Social Effects And Factors Of Accounting †MyAssignmenthelp.com

Question: Discuss about the Social Effects And Factors Of Accounting. Answer: Introduction There has been a growth in demand of sustainable behaviour special interest with respect to environment and social effects on businesses (Reverte, 2008); therefore this research has been carried out to assess the factors of accounting exposure of emission rights. For carrying out this research, there have been 119 businesses used from all over the world for the face of year 2011 (Gallego-Alvarez, Martnez-Ferrero and Cuadrado-Ballesteros, 2016). The findings of this research depict various accounting treatments which are based on different factors. Particularly, all the businesses which are from nations that have already implied environmental trading schemes (ETS)have a tendency to record emission rights by use of provisions, inventory and investments. From the different environmental issues, this paper focuses on carbon care emissions, which have been in focus from Kyoto protocol starteddebateonpublicationofvarious lawsinnational and international levels. It had set up emissions business way to deal with worldwide guess emissions. After that, there has been a rise in business rules and regulations and suggestions. latelymilestone was achieved in Paris wins 195 nations gave consent for limiting their carbon emissions through the Paris agreement 2015, along with the USA thatwas verymuch reluctant to use such contracts.Stilla major point that has to be considered is to see the way in which the carbon gas emissions can be reflected in terms of accounts. As per these contracts and agreements, it is important that the parties to agreement define the related models, principles, rules,lawsand guidelines for verifying, reporting and accounting for emissions;howeverthe international standards are not very much developed on this issue. Motivation through Agency Theory Agency theory is applied here to know the relations among agents and principals. The agent symbolizes the principal in a specific trade transaction and is likely to characterize the welfare of the principal with no consideration for self-interest. The diverse motivations of principals and agents may turn out to be a basis of conflict, as a few agents might not completely proceed in the principal's most excellent interests. Practical Motivation The business firms are major source of the emitting carbon therefore these are having high potential for bringing necessary amendments for reduction of carbon in the environment. The businesses are under rising pressure to show their commitment for minimisation of carbon impacts. By ETS the firms are allotted a given quota for emitting gases and this quota is decided by their respective country's environmental policies. As per this quarter trading, the firms have to perform their operations in a fresh manner so that new knowledge and skills can be developed. Theoretical Motivation: In the middle of 1990s, the UN framework Convention on the climate changes i.e. UNFCCC observed that there was a requirement of bringing limits to the emission of carbon. In the year 1997, the renowned Kyoto protocol was issued so that the greenhouse gas emissions could be lessened and there could be redistribution of expenses and costs linked with climate changes by shifting them from the word nations to the businesses that are actually accountable for such emissions and make profit out of them. But this protocol came into effect in the year 2005 and just 37 developed nations signed it. In this the China and the USA were the Nations which did not sign this protocol and they were the highly polluting nations. The first phase of compliance finished in the year 2012 and the subsequent phase of this protocol started in the year 2013. However still this protocol has very few nations playing to do it and these are just the developed nations (Bae Choi, Lee and Psaros, 2013). But lately in Paris, by the end of 2015 last number of nations of the world along with China and USA also signed the Paris agreement which is a substitution for this Kyoto protocol. So the Paris agreement is the worldwide contract for reduction of carbon emissions and its major benefit is that the nations are obligated to make an inventory which depicts the amount of net emissions. It also makes them firms to commit to maintain the global warming less than 2C. This agreement focuses on the net emissions and has led to the rise in financial funds given by the most developed and industrialized nations. Thus, these kinds of agreements have to be considered for determination of accounting approach for emission rights. Although the Paris agreement substitutes Kyoto protocol still the research which has been considered here is regarding Kyoto protocol because this research has been taken from the year 2011, until when the Paris agreement was not made (Phelps, 2014). Literature Review and Hypothesis Development Base theory Legitimacy Theory For assessing the hypothesis the first in this research, dependency model is suggested where dependent variables show the diverse accounting treatment of carbon emission rights and independent variables show the aspects that have effect on this treatment. The results are menace through leverage, size, sector and profitability. The hypothesis contains ETS, GRI indicators and Kyoto protocol.So, the relationship between the independent dependent variables can be shown by graduation as below: ACCOUNTANTi =0 +1ETSi + 2IGRI i +3INOGRIi + 4KYOTOi + 5Size +6Leveragei +7Profitabilityi + 8Sectori + i ACCOUNTANTi is the dependent variable that shows various manners of accounting treatment for carbon emission rights. It equals 1 in case the firm is treating it to be and expenditure and it turns out to be 2 in case this is seen as an intensive unless it. It equals 3 if it's observed as a provision and equals 4 when it's observed to be RD expenditures and 5 if it is observed to be any other entry like liability, investment or stock. Hypotheses ETSiis seen to be the dummy variable which would be equal to 1 when the phone is part of the nation which is already set up emissions trading arrangements, or else it would be zero (Black, 2013). IGRIi is variable which was the indicators regarding carbon emissions and climate change which are officially documented by the businesses as per the GRI regulations. To make this variable, there has been different sustainability reports of businesses considered from the sample so that the total direct and indirect emissions of carbon can be calculated by weight. Just like that, INOGRIi is a variable which shows different indicators regarding the gas emissions and climate change which have been documented officially by the business as per the report created by KPMG and GRI (Black, 2013). This research undertook the contents of sustainability reports of the sample businesses with different indicators. KYOTOiis a model/ dummy variable which would be equal to 1 in case the business is of a nation which is a part of this protocol, or else it would be zero. Apart from this all the results are managed by entering diverse variables which are size of the business, firms leverage which is decided as ratio of the total debts and Equity. Profitability I is the profitability of the businesses which is assessed by the EBIT and the sector is the whenever which shows various sectors which have to be consider while calculating the involvement of gas emissions. In this research the sample businesses are from different sectors which are Airways, paper products, aerospace, energy and defence, chemical, metals, Forest and crude oil production, mining and refining etc. Conclusion This research has laid stress on the accounting treatment of carbon emission quotas or their privileges. Since there has been very less attempt of determining the ways of accounting decisions for treatment of these, this study was attempted to respond to the below query: What aspects decide the various accounting treatment of emission principles on global extent? Also a study was performed with a sample of 119 global businesses in the year 2011, from which the results have been undertaken (Gallego-Alvarez, Martnez-Ferrero and Cuadrado-Ballesteros, 2016). There has been a dependence model suggested for considering the role played by different factors GRI and non-GRI signals, Kyoto protocols, ETS. This factor can have different roles in accounting treatment of carbon gas emission rights. This study also shows that the businesses which pertain to the nations having ETS have a tendency of accounting for these, particularly as a provision or by other entries like stocks, investments, loans etc. Similarly the businesses which have a disclosure on indicators of climate change and gas emission have a tendency treating these to be the research and development expenditures or any other kind of expenditures. A few of them might not even record them at all.Also the businesses which pertain to nations which have approved Kyoto protocol will have a tendency to just ignore them rather than using them as expense (Lippert, 2015). This outcome showed that there is huge diversity and accounting treatment of information rights and there is a negative impact of this diversity on stakeholders. The stakeholders find it hard to decide because of inadequate compatible information. Therefore it is important that international norms are standardised for accounting treatment of these gases. The stakeholders have to consider all these differences while making decisions because when various methods are utilised then there would the divergences in the financial statements (Kumarasiri and Jubb, 2016). It is important that the accounting entries are standardised so that corporate performances can be compared. It is also suggested that FASB, IASB and other international bodies bring any agreement so that this inconsistency of recording the carbon emissions can be standardised. If the accounting practices are not consistent, it would be difficult to compare the final reports (Lu, 2014). When the accounting standards for such emissions are made, then the financial users, stakeholders and employees can rightly assess the emission rights. References Bae Choi, B., Lee, D. and Psaros, J. (2013). An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25(1), pp.58-79. Black, C. (2013). Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency. Accounting in Europe, 10(2), pp.223-239. Gallego-Alvarez, I., Martnez-Ferrero, J. and Cuadrado-Ballesteros, B. (2016). Accounting Treatment for Carbon Emission Rights. Systems, 4(1), p.12. Kumarasiri, J. and Jubb, C. (2016). Carbon emission risks and management accounting: Australian evidence. Accounting Research Journal, 29(2), pp.137-153. Lippert, I. (2015). Environment as datascape: Enacting emission realities in corporate carbon accounting. Geoforum, 66, pp.126-135. Lu, Y. (2014). Estimation of Black Carbon Emission of China. Journal of Environmental Accounting and Management, 2(2), pp.115-122. Phelps, T. (2014). Truth Delayed: Accounting for Human Rights Violations in Guatemala and Spain. Human Rights Quarterly, 36(4), pp.820-843. Reverte, C. (2008). Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics, 88(2), pp.351-366.