Wednesday, December 25, 2019

The Issue Of Gay Rights - 1505 Words

With the creation of the United States, came many dilemmas throughout the decades that affected everyone within. People at one point pushed to change the country for the better such as abolishing slavery, ending segregation, fighting for the rights of minorities, and granting rights to women. In today’s age the topical hot button is gay rights and if their rights overcome religious rights. The LGBT has been pushing hard for the past few years and has changed the way we think by getting a better understanding of who they are. Recent gains such as same-sex marriage has been a great leap forward in history and shows how acceptance of those who are different from the normal becomes more defined and much more accepting. Despite those gains†¦show more content†¦It has been morally just to give African-Americans rights and protections and now those rights should be applied to people with different sexual orientation. If America is the first to truly accept the people repre sented by LGBT than other countries are sure to follow suit because the U.S. has always led by example. The LGBT is still discriminated against in the common workplace. The community typically faces discrimination in the workplace and â€Å"According to the New York State Division of Human Rights, approximately 5 percent of its complaints were based upon sexual orientation identity discrimination†(Gates). This shows a clear case in which sexuality is a prevalent issue and not something to simply scoff at. A recent case posted by the New York Times shows how some cities are taking measures to make it easier to discriminate same-sex couples because of the religious freedom law which allows religious conservatives to refuse service to same-sex couples. People who are affected by this could be refused employment, housing, and public accommodations (Davey). Unfortunately these people are treated unjustly and need more than just the ability to get married, but to actually be protected from the more pressing issues. A study conducted by Mara Keisling from the National center of transge nder equality found that those that openly identified as transgender experience double the rate of unemployment and 47% claim to have been denied a job, fired, or denied a promotion

Tuesday, December 17, 2019

America Creates Criminal Law Out Of Social Conflict

I. America creates criminal law out of social conflict. It is believed by many that America produces criminal regulation out of social conflict, meaning that societies are ruled by the wealthy and dominant and that the division between the dominant and inferior is unequal. The dominant class passes laws intended to assist themselves. These same laws are disadvantageous to the inferior class, also known as the working or lower class class. Both the dominant and inferior class commits acts of deviance, but the system that was created by the dominant for the dominant, explains deviance differently for each class. As a result of the conflict, the criminal judicial system judges and penalizes each group differently. The legal system has†¦show more content†¦One example of this is white-collar crimes versus street crimes. The rich engage in white-collar crimes, whereas the poor engage in more armed robbery type of crimes. Both are equally harmful to society. White-collar crimes are not as easily identified as street crimes. Also, white-collar crime perpetrators can use their power and influence to avoid prosecution. Street crimes, which are often committed by lower class, do not have power to influence and avoid prosecution. In addition, the privileged can often afford expensive lawyers and are sometimes on a first-name basis with the individuals in charge of making and enforcing laws, which gives them an advantage. Members of the lower class generally do not have these advantages. Conflict theory also states that the individuals we generally label as irregular are also quite powerless. For example, if we think about the powerless that have no means of financial stability often engage in criminal activity to survive. This activity according to law, which is made by the upper privileged, is considered wrong and requires punishment. Such activity can include prostitution. Prostitution is illegal and the criminal is sentenced to jail, which minimizes their opportunity to progress in society. They now have several sentenced accounts, which makes it harder fro them to fin a good job in the future,

Sunday, December 8, 2019

Role Of Continuous Disclosure Framework †Myassignmenthelp.Com

Question: Discuss About The Role Of Continuous Disclosure Framework? Answer: Introduction The present report aims to demonstrate the importance and significance of continuous disclosure framework developed by the ASX. In this regard, the report will emphasize on the current financial position of Surfstitch Ltd through analyzing and evaluating its annual reports. Also, it depicts the necessity of implementing a continuous reporting regime for disclosure entities. Surfstitch (SRF), an online surfing retailing company has recorded huge profit and growth in the year 2015 but profit begin to fall in the year 2016 as analyzed from its annual reports. The massive growth recorded by the company in the year 2015 was due to its acquisition strategy with total revenue approximately to about $144m. However, the annual report of the year 2016 has revealed that its revenue growth has been decreased significantly as compared to that in the year 2015. The company had recorded a net loss after tax to about $154.7m due to failure in its aggressive acquisition strategy and its desire for increase in its revenue without paying much emphasis on the profitability. In year 2015, company has acquired many subsidiaries that raise the amount of goodwill and it has impacted the cash position a lot. During the financial year 2015, company has acquired subsidiaries such as SurfStitch Holdings Pty Limited, SurfStitch Pty Limited, SurfStitch (Europe) Limited, SurfStitch USA, Inc., Surfdome Shop Limited, Magicseaweed Limited, Metcentral Limited and some other. All these subsidiaries are marked as cash generating units and at the time of acquisition of these subsidiaries goodwill has comes into existence. Below chart shows the goodwill left after the deduction of impairment loss from each CGU. Amount of Goodwill for CGU at the end of FY 2015 Amount in thousand dollars SurfStitch Pty Limited $ 24,432.00 SurfStitch Europe Pty Limited Surfdome Shop Limited $ 30,557.00 SurfStitch USA, Inc. $ 9,866.00 Magicseaweed Limited $ 6,997.00 Rollingyouth Pty Ltd $ 1,980.00 $ 73,832.00 There has been great change in cash and cash equivalents due to acquisitions carried out by the company in year 2015. A sum total of 58633 thousand dollars has been used for acquisition of subsidiaries. Company has raised the cash through issues of shares capital of amount 125,693 thousand dollars. Company has shown the impairment loss of 88,999 thousand dollars in the profit and loss statement and it is due to write of complete goodwill amount that company has recognised in previous year. The impairment in goodwill occurs due to huge reduction in carrying value of CGU. The selling and distribution expense has increased from 44683 thousand dollars in year 2015 to 101268 thousand dollars in year 2016. After complete analysis of the company performance in current period and previous it is highly recommended to the clients to hold the shares for two years and give the company chance to rise again and earns the substantial profits. Importance of Continuous Reporting Regime Information disclosures have become an intensely significant part of an organization. In todays dynamic environment, it has become quite important to have accurate information so that future goals and strategies can be planned out. Investors that are investing in the company have their stake in the business organization (O'Brien, 2007). Thus in order to remain up to date they follow a broad and wide spectrum of information that discloses potentially relevant information. It is significant to know that the spectrum of information is quite wide and it also varies from time to time. The continuous disclosure regime has become important because it lays significant impact on the market and allocation of resources (Continuous Disclosure: an Abridged Guide, 2017). Australias business and economic environment has working in compliance with continuous disclosure regime. The companies that are listed in the Australian Stock Exchange are following the rules and norms in accordance to continuous disclosure process. The Australian Stock Exchange has been adopted the continuous disclosure regime as a way to achieve efficiency and stability in their operations (Australias continuous disclosure system: clear or confused, 2013). It is quite important for listed companies to follow the procedures according to continuous disclosure and disclose information about their earnings so that future market trends can be forecasted. In Australia, it is quite important for a company and its directors to have an effective continuous disclosure regime in order to avoid breach of Corporation Act. The continuous disclosure has become a legal requirement in Australia for companies, in addition to this it also helps in identifying the persons that have involved in allege d infringement of commitment for continuous disclosure. This concept has also provided defence shield to the business organization, section 674(2B) of the Corporation Act explains that if any person or business entity got involved in a issue which is related to infringement can prove its innocence by ensuring that they have compiled with the norms of continuous disclosure (Strengthening the financial reporting framework, 2017). Hence it is important for organization to adopt a robust compliance system in order to avoid potential infringement of continuous disclosure. In Australia, the continuous disclosures has been set out in section 674(2) of the Corporation Act which explains that every business organization that has been listed in Australian Stock Exchange is required to notify their market operator about varies kind of information that has been disclosed and the reason for not disclosing certain information (Explainer: Continuous disclosure obligations, 2013). It is also important for a business firm to disclose that the information is available at which platform so that general public can have a look at the entities market performance. In addition to this, the business organization is also required to disclose the value of information in the market ad its significant impact on the price of its securities and shares (Seeto and Howatson, 2008). The Australian Stock Exchange is quite particular about the continuous disclosures regime, and has serious punishments for the one who do not operate in compliance with the same. The continuous disclosure regime is in section 674(2), failure to comply with the section 674(2) my give rise to suit for an offence such as notice of breach by Australian Securities and Investment Commission or civil proceedings against the guilty. The Continuous disclosure regime is a positive change but it is quite hard to achieve because it involve various requirements. A continuous disclosure regime consists of a continuous disclosure policy approved by the board of the organization (Explainer: Continuous disclosure obligations, 2013). The regime should involve a senior officer to head its proceedings. The very first responsibility of the head of the regime is to identify the areas where the query for disclosure can arise so that proper strategies for the same can be planned out. It is important for business organization to include continuous disclosure their training and induction program for new recruits, managers and senior officials so that any they can easily understand the requirements of the regime the training program is required to be organized at regular intervals so that any new trend in the regime can be analyzed properly. Continuous disclosure regime helps in identifying information which can aid the general public to analyze the performance and growth of the organization in relation to prevailing trends in the market (Australias continuous disclosure system: clear or confused, 2013). Apart from this it also helps the investors to analyze the future effects of information on the shares and securities of the firm. The Corporation Acts section 677 refers to determine whether the information provided is market sensitive or not so that it can be disclosed or not. The information so disclosed aids the general individual to expect material effect on the price or value of the shares of the company. These kinds of information also help a person to decide whether the shares of the business organization should be acquired or to be disposed off. In continuous disclosure regime, the information disclosure is a continuous and interdependent process; information thus disclosed have certain kind of effect on other information that has been disclosed earlier by the firm (Continuous Disclosure: an Abridged Guide, 2017). The Australian Stock Exchange a maintained a time period under which the listed entities or firms are required to disclose the information and if the business entities find that the information is market sensitive they can resist from disclosing the same, but in such cases they have to disclos e the reason behind not providing information to the stock exchange under a given time slot. However the way through which information will be disclosed to Australian Stock Exchange can be decided by the business entity. It can also disclose information in the form of market announcement. Certain information is required by the Australian Stock Exchange on immediate basis while it may take longer time in case of making market announcement (Seeto and Howatson, 2008). The significant point is that companies are required to follow the continuous disclosure regime and they are also required to take the procedure quite seriously and not postponing the same for later time period. The Australian Stock Exchange has made it mandatory for firms which are listed in the stock exchange to follow the rules and guideline for continuous disclosure of information which can have impact on the market value of the firms shares and securities (Explainer: Continuous disclosure obligations, 2013). The continuous disclosure regime has proved beneficial for business organizations, general public and investor as well. When an investors plans to invest in any organizations, the process undergoes a lot of research and findings. An investor believes in a large set of information which is available on public platform. The continuous disclosures of information by the firm are an effective and efficient practice which helps the business entity in increasing their goodwill in the market, which in turn attracts more investors (Strengthening the financial reporting framework, 2017). The continuous disclosure regime makes an organization responsible towards the general public. The Australian Stock Exchange believes that an information should be quickly announced which can damage the value of shares and securities of the business organization. In any circumstances in which the business organization fails to make an announcement of information that it can request the stock exchange in haltin g their trading for some time until the information is announced (Australias continuous disclosure system: clear or confused, 2013). In todays competitive environment, information sharing has become a vital part for organizations that are functioning internationally as well as in their domestic region. Investors search various kinds of information before investing in any firm. Thus continuous disclosure has become a significant aspect in proper functioning of a business organization. Its role has become quite vast and important that an organization cannot avoid to continuous disclosure regime. It has direct and indirect effect on the business and its goodwill in the market (Chan, Faff, Ho and Ramsay, 2017). The Australian Stock Exchange has regulated the same aspect quite efficiently in their operations. They have made it a legal obligation for all the firms that are listed in the Australian Stock Exchange to comply their operation and functions with continuous disclosure. The Corporation Act of the country specifies its norms and guidelines which are required to be followed by every business firm (Latimer and Mau me, 2014). As per my opinion this procedure is quite effective in understanding the market value and market trends for a business organization. This procedure allows business firms to disclose information which can have an impact on the market value of the shares and securities (Clarke, Dean and Egan, 2014). In my opinion it is important for any investor to know the market performance of a business organization in order to make right decision as to invest or not to invest. The Australian Stock Exchange has made the compliance process quite flexible for the business entities. This is quite interesting to know that business organizations if felt that the information is market sensitive they can avoid disclosing the same to the Australian Stock Exchange. The procedure is quite effective as it is abided legally and if not followed properly or if a firm is engaged in the infringement of law, then it can be prosecuted for the same by the Australian securities and investment Commission (Beaton-Wells a nd Fisse, 2011). Thus the continuous disclosure regime is quite effective because it helps the business organizations to forecasts the market trends so that they can plan out their future prospects. Apart from this, an organization that discloses information on regular basis has improved goodwill in the market. Conclusion It can be said from the overall discussion held in the report that continuous disclosure forms an essential part of reporting standards for the Australian business entities. The Surfstitch Company is recommended to adopt the reporting framework of continuous disclosure to enhance their financial reporting quality and regain the goodwill in the market position. References Australias continuous disclosure system: clear or confused. 2013. Corporate Advisory. [Online]. Available at: file:///C:/Users/user/Downloads/1665963_889467059_147834Australiascontinuousdisc.pdf [Accessed on: 11 September, 2017]. Beaton-Wells, C. and Fisse, B. 2011. Australian Cartel Regulation: Law, Policy and Practice in an International Context. Cambridge University Press. Bragg. S. 2010. Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles 2011. John Wiley Sons. Chan, H., Faff, R., Ho, Y.K. and Ramsay, A. 2017. Management earnings forecasts in a continuous disclosure environment. Management earnings forecasts. Clarke, F., Dean, G. and Egan, M. 2014. The Unaccountable Ungovernable Corporation: Companies' use-by-dates close in. Routledge. Continuous Disclosure. 2009. Continuous Disclosure: an Abridged Guide. Continuous Disclosure: an Abridged Guide. 2017. ASX Listing Rules. [Online]. Available at: https://www.asx.com.au/documents/about/abridged-continuous-disclosure-guide-clean-copy.pdf [Accessed on: 11 September, 2017]. Explainer: Continuous disclosure obligations. 2013. [Online]. Available at: https://theconversation.com/explainer-continuous-disclosure-obligations-16894 [Accessed on: 11 September, 2017]. Gregoriou, G. 2009. The Banking Crisis Handbook. CRC Press. Klimek, L. 2014. European Arrest Warrant. Springer. Latimer, P. and Maume, P. 2014. Promoting Information in the Marketplace for Financial Services: Financial Market Regulation and International Standards. Springer. O'Brien, J. 2007. Private Equity, Corporate Governance and the Dynamics of Capital Market Regulation. Imperial College Press. O'Keefe, J. 2014. Breakthrough: Our Guerilla War to Expose Fraud and Save Democracy. Simon and Schuster. Seeto, G. and Howatson, G. 2008. Compliance with continuous disclosure obligations. [Online]. Available at: https://www.claytonutz.com/knowledge/2008/january/compliance-with-continuous-disclosure-obligations [Accessed on: 11 September, 2017]. Strengthening the financial reporting framework. 2017. Part 8: Continuous disclosure. [Online]. Available at: https://archive.treasury.gov.au/documents/403/HTML/docshell.asp?URL=Ch8.asp [Accessed on: 11 September, 2017]. SurfStitch Group. 2015. Annual Report. SurfStitch Group. 2016. Annual Report

Sunday, December 1, 2019

Sylvia Plath Poem Analysis Essay Example

Sylvia Plath Poem Analysis Paper Sylvia Plate draws upon her personal experiences to blend a range of powerful emotions, weaving them cleverly throughout her poems. Lady Lazarus and Daddy explore her intimate struggles and how the abandonment and betrayal of masculine figures in her life shaped her views on life and death. Her carefully selected language is crucial in exhibiting her feelings about the oppression of herself as a woman and her demand of dominance over the men around her. The protagonist of Lady Lazarus Is an allegory of Sylvia Plate herself, the suicide attempts in the poem being a reflection of the poets own suicidal tendencies. The title itself is a reference to Lazarus of Betray from the Gospel of John, which suggests a similarity between the narrators resuscitation by Herr Doctor and the resurrection of Lazarus by Jesus; revived without apparent consent. This comparison to God Is repeated in her use of Herr Doctor, Herr Enemy and Herr God/Herr Lucifer linking all these figures as equals, merging their motives and Insinuating their connection as one force of evil in the form of men. This sets up a disparity between males and females. The fight for feminine control is presented powerfully within this same section of the poem, as the narrator claims she WI eat men like air. The use of the word air is effective as it is pronounced very similarly to Herr, German for Mister, used several lines earlier. This suggests that she can and will devour the masculine title of these male figures and with It any dominance of which they hold above her. The use of German words also links in with her allusions to the Holocaust, relevant to ere childhood, set in the midst of World War II. We will write a custom essay sample on Sylvia Plath Poem Analysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Sylvia Plath Poem Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Sylvia Plath Poem Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Plate declares her skin/Bright as a Nazi lampshade and her face a featureless, flee/Jew linen. This links the subject of the poem to the situation of the Jewish people and implies the oppression and possession of herself in relation to those around her. This repression of which Plate felt In her personal life forms a motive for the several suicide attempts presented In the poem. The use of anaphora, the reiterating of phrases such as l do it so it feels like hell/l do t so it feels real, is reminiscent of her recurrent near death experiences. She states that Dying/ Is an art, like everything else, which signifies that she is performing for the people around her. They bring her back only to speculate her struggles, giving Herr Doctor and The peanut-crunching crowd dominance over her. The repetition of words, however, stresses the importance of her message to the audience and announces that her conviction is growing constantly stronger; she will not yield to those who haul her from her freedom; the freedom of death. The repetition of me and my emphasizes the protagonists independence. These words draw away from the masculine concepts of which she is expressing and remind the reader that the poem Is about her control and Is a statement that men shall not overshadow her Plashs references to the holocaust throughout Daddy resonate strongly with accounts of her strict upbringing by her authoritarian father. The poem addresses the concern of male dominance, forming a link to many of her other poems. Like in Lady Lazarus, Daddy floods the male figureheads from Plashs life with an unflattering light, and again, provides a metaphor between herself and the Jews of the Holocaust. German words are used to strengthen the metaphor linking her father to the Luftwaffe, the Mainframe and the swastika, making him represent the Nazis in her image. The poem establishes communication as one of its main concerns. Although written in English, it is sprinkled with the German words that sometimes mimic her father; ICC, ICC, ICC, ICC, sometimes address him; Ach du, and sometimes describe him; With a Mainframe look. It says that he spoke gobbledygook insinuating that she could not understand him, a lack of communication between father and daughter. Plate then writes; l began to talk like a Jew/ think I may well be a Jew, supporting further the metaphor in which her form is in complete contrast to that of her father. She also establishes that she never could talk as she claims the tongue stuck in my jaw/ It stuck in a barb wire which is reminiscent of being stuck within the fences off concentration camp in which she is confined. The narrator states in the third last stanza that The black telephones off at the root, this time suggesting a more permanent loss of contact of which she herself is the designer, as she finally realizes her wish to cut the link between herself and a man in black. The color black is used many times throughout the poem to describe the father. The black man with his fat black heart who does stand at the blackboard while he confines his only daughter within a black shoe of which she must obey him, barely daring to breathe. Black is he color of death and oppression, and expresses her lust to kill him through the murky dark pool in which she is drowning in her attempts to obey him. Its a stark contrast to the poor and white girl with the pretty red heart, white being the color of innocence and purity while red represents the devotion she still feels for her father despite the resentment she has for his controlling nature. Blue is also used to represent the freakish Atlantic/ Where it pours bean green over blue/in the waters off beautiful Nausea which links with her fathers Aryan eye, bright blue, presenting a beauty and fascination but also a coldness and feeling of detachment, again a reference to his Nazi-likeness. Despite being free verse with no specific rhyming pattern, the poem contains a constant repetition of the 00 sound that conveys the womans frustration and consistently throughout, the you being directed at daddy in an accusing and frustrated tone of the poem. In essence, Plate is recalling how her own father, emotionally repressed himself, passed on his traits to his daughter along with inflicting his arrogant nature and his digressiveness of women upon her.