Society Effects On Gender Roles In Malawi Essay examples --

Society Effects On Gender Roles In Malawi Ivy Tech Vocational Collage The seventeenth and eighteenth century was a time of many struggles with many nations. Slave traders, immigrants and Christian missionaries where some of the troubles brought on by changes happening. While it was a time of change the Malawi people came together and formed this alliance of the Nyau . Mostly to form a resistance. Nyau appealed to the people because it brought their culture together instead of the quilted nature of the other cultures. Through the Nayu the Gule Wamkulu was founded they are a society of men . Chinamwali is a female society . In the early twentieth century the Presbyterians and Catholics condemned the Nyau and the Chinamwali as heinous. Asking the native people to denounce both. People in charge of the ceremonies where uncertain of the future. Missionaries where questioning the ritual ceromines and the children not being in school. Giving the opinion that these children are coerced to join these groups a roadblock to their learning keeping them out of school. The government was asked to step in however , decided not to interfere in this matter . Writing on the Nyau subject reports that the researcher Woods (1991/1992) for example ‘illustrates how lineage elders to establish a new hegemony that enabled them to control the lineage when other indigenous forms of authority nearly collapsed during the colonial era. â€Å" Informing the reader that the Nyau was a strong force not easily broken or infiltrated. Through the course of time the Nyau had less of a need . Times had changed slavery was not as prevalent the immigration had elevated, however the missionaries remained , leaving them with... ...art . Often this is done so that the other wives can make money harvesting crops . The husband can take care of the finances. Having many wives can make for having more children which is a status symbol. His wife may become unbecoming so he may aquire another wife. Sometimes a husband will take a luphatho in the form of a basket of maize flour and one chicken which is taken by the wife herself to her parents to ask for the sister’s hand in marriage. If the parents accept the luphatho the formal processes of paying for the bride price is instituted and finally the young sister joins her sister as a second wife. Women are not allowed to marry more than one man. Works Cited Groves, Z. (2012). Urban Migrants and Religious Networks: Malawians in Colonial Salisbury, 1920 to 1970. Journal Of Southern African Studies, 38(3), 491-511. doi:10.1080/03057070.2012.707507

Cvs Annual Report Essay

Executive Summary/Company History/Products and Services CVS/Pharmacy has shown a consistent growth for the last three years. Three years ago CVS/Pharmacy has merged with Longs Pharmacy and Caremark to form the largest retail pharmacy chain in the United States. CVS/Pharmacy- CVS/Pharmacy began operations in 1963, and added the pharmacy department in 1967. In 2007, CVS merged with Caremark Rx, Inc. Finally, in 2008, CVS bought the Longs Drug Store chain. CVS has over 7000 stores(Cvs.com, 2010). At the end of 9 months of 2010, the company has lost 9.25% against 2009 net income. However, the company has increased their assets and liabilities by .1% against 2009 figures(Cvs.com, 2010). As the company stands now in trends, Net revenues for this 7,100-store drugstore retailer were $23.9 billion for Q3 2010, down 3.1% from $24.6 billion in the prior year’s period. Poor performance by the company’s Pharmacy Services segment—its revenues dropped 8.5%, to $11.9 billion—was a major contributor to the company’s woes. CVS’ Retail Pharmacy segment revenues actually increased 4.1%, with total same-store sales climbing 2.5%(Trendwatch, 2010). CVS/Pharmacy is in the process of transitioning their leadership at CEO. Tom Ryan will be stepping down at the end of the year as CEO, and Larry Merlo will be promoted to CEO. Tom Ryan has been the CEO of CVS/Pharmacy Inc. since 1994, and it has been the consistency at the top that has lead to the expansion of CVS/Pharmacy as being largest retail pharmacy chain in the United States. Now that Tom’s tenure is coming to a close, a new dawn is  occurring for the corporation with Larry Merlo taking the helm. Competitor Analysis In the retail pharmacy industry, there are only three pure pharmacy firms: CVS/Pharmacy, Walgreens, and Rite-Aid. Pure pharmacy firms are pharmacy retailers whose business is built around the pharmacy. Wal-Mart, Kroger, and local grocery stores have pharmacies as an extension of their business plan, but it is not the focus of their company. CVS/Pharmacy and Walgreens have been battling over the top position for years, and Rite-Aid has been ranked at a steady third in the market place. Walgreens- Walgreens is CVS/Pharmacy’s chief competitor. Founded in 1901, Walgreens is considerably older. Unlike CVS/Pharmacy, Walgreens began with the pharmacy department. With 6000 stores, Walgreens is smaller than CVS. In 2010, Walgreens has increased sales against last year by 6.4%, and net earnings by 4.2%(Walgreens.com, 2010). Moreover, they have posted 36 straight years of sales gains, and 35 straight years of dividend payments(Walgreens.com, 2010). Finally, Walgreens has posted net earnings for 5 consecutive years. Despite Walgreens smaller size, it has a bigger market share at 31.2% compared to CVS/Pharmacy’s 25%(Wikinvest.com, 2010). The last 10 years has been the first decade that a Walgreens family member was not at the helm of the Walgreens Pharmacy chain. Charles Walgreens retired from the CEO position in 1998, but stayed on a member of the board of directors. Mr. Walgreens will officially retire for the company this year. Gregory D. Wasson is the Chairman of the Board and Chief Executive Officer. Mr. Wasson has worked with Walgreens for 31 years. In conclusion, Walgreens & CVS/Pharmacy are the giants in retail pharmacy. Their strengths, weaknesses, successes, and failures have brought them to a virtual dead heat. The purpose of this research is analyze the financial strength of both to determine which is in the best financial health. Common Size Statements We will first compare CVS/Pharmacy and Walgreens through common size financial statements. Commons size financial statements allow for comparisons to be made between companies of different sizes and volumes in order to see the true performance. CVS/Pharmacy has over 7000 stores, and Walgreens Pharmacy only has 6000 stores. The difference in size will have an  impact on expense, revenue, and income. Every company plans to get the most out of every dollar spent. Consequently, we will be comparing the their financial performance from 2007-2009. From the beginning, Walgreens has yielded a better gross profit by an average of 8% over CVS/Pharmacy. Gross profit is the amount left over after cost of goods sold is taken from revenue. Although, both have been steady with their percentage gross profit, CVS/Pharmacy 21% & Walgreens 28%, Walgreens has gained more. However, Walgreens’ celebration is short lived because the balance statement is more than gross profit. In fact the 8% edge in gross profit they gave back in operating expenses. Walgreens’ operating expenses took, on average, 22.5% away from their total revenue. CVS/Pharmacy operating expenses took only 14.5% away from their total revenue. Moreover, other indicators of return on investment to the company are higher for CVS/Pharmacy than Walgreens. CVS/Pharmacy has had a higher operating income than Walgreens since 2007. For the last two years CVS/Pharmacy has posted higher income before taxes than Walgreens. Finally, the biggest trend difference between the two firms is that CVS/Pharmacy’s net income has increased three years in a row, while Walgreens’ net income has steadily decreased three years in a row. As a company, CVS/Pharmacy received a 20% gross profit margin. The next biggest payment went to operating expenses at 14.12%. After the expenses, income before taxes and operating profit account for 13% and net income accounts for nearly 4%. In 2009 alone, Walgreens’ gross profit and operating expenses nearly cancel each other out. There is only a 4% variance between gross profit and operating expenses for Walgreens. Operating profit and income before taxes accounts for only 10% of the revenue, while Walgreens’ net income accounts for barely over 3%. On the key financial statements, Walgreens’ performance has been diminishing over the last three years, and CVS/Pharmacy’s performance has risen. The reason behind the growing strength of CVS/Pharmacy has been the general, consistent financial growth. This will be illustrated by the financial ratios. Liquidity is the firm’s ability to meet its current obligations(Marshall, McManus, Vielle, 2010). Working capital is the excess of a firm’s current assets over its current liabilities(2010). In this case, Walgreens’ has higher working capital than CVS/Pharmacy. On other tests of liquidity,  Walgreens’ out performs CVS/Pharmacy. Walgreens has a higher current ratio, acid test ratio, and they turn over their assets 8 more times a year than CVS/Pharmacy. Although Walgreens has yielded their lowest net income in three years, they have a high comparable liquidity. Moreover, the higher net income for CVS/Pharmacy has not translated into higher liquidity. However, the increased in income has translated into a higher inventory turnover for CVS/Pharmacy. Conclusion The findings of this paper are illustrating the transition in the marketplace between CVS/Pharmacy and Walgreens. For the last 20 years, these retail pharmacy firms have battled for supremacy in the industry. Over the last decade, CVS/Pharmacy has had one Chief Executive Officer, Tom Ryan. However, since Tom Ryan took over in 1999, Walgreens has had 3 CEO changes. The result of inconsistency in their leadership has translated to a lower return on investment. Walgreens has higher liquidity, but they have shown three years of decreasing net income. As a result, they are getting weaker as an organization. However, CVS/Pharmacy has shown consistent growth over the last three years. Their increasing strength has been represented by their purchases of Long’s Pharmacy and Caremark. It is my conclusion that this trend will continue

It´s Not Just Girls Play - 1077 Words

It’s Not Just Girls Play For century’s we have heard the term mean girls, and for most of us we have crossed paths with these types of girls in some form or fashion. Unfortunately the phrase mean girls â€Å"Bullies† has dramatically changed from the most popular girls on campus the girls determine whether your liked or an out cast, has transformed into violent relentless take no prisoner’s type of evil. Girls have new advanced methods of getting at their prey 24/7 via text messaging, Facebook, twitters which all can be accomplished on their cell phones, you know those devices we give are children so that if they have an emergency or if we need to get ahold of them we can. Because of these technologies we have made it easy for these girls to claim their doing no wrong, often they use others girls to inflict their pain also their violence does not include physical infliction. Undeniably this fact is not true. And sadly teachers, school official’s including the bully’s paren ts have the same nonchalant thought process, claiming this is normal behavior â€Å"girls will be girls† they will grow out of it and the one who is being tormented needs to toughen up, but surely if the shoe where on the other foot parents would be saying the complete opposite. Because the intimidators have an overwhelmingly high popularity among other students because of great beauty, strong status in athletic ability and often a result of fear ofShow MoreRelatedPhysical And Emotional And Cognitive Development Essay1340 Words   |  6 Pagescarefully constructed wonderland of tasks and challenges designed to enhance their physical, social, emotional and cognitive development. Imagine groups of girls and boys striving to negotiate their growing bodies through the movement successes and failures; imagine that these children, despite their widely variable physical and social maturity levels, play well together, cooperate fairly, communicate respectfully, and exit the gym with class. Now, imagine this never happens†¦. (Halas, 2004) Physical educationRead MoreAli Bab A Great Leader1396 Words   |  6 Pagesand kind the next. These episodes were progressively getting worse. Next to the supermarket there s a diner where Ali Baba frequently eats. A man who works there shouts obscenities at the customers for no apparent reason. The man s name is Jon Jon he has black silky hair and he s in his fifties. Jon Jon is the head chef at the diner on weekends. He is a cross dresser frequently wearing women s clothing and applies extravagant makeup. He lives in the apartment overlooking the diner and has a littleRead MoreFrom Little Girl to Sex Goddess: the Negative Influence of Bratz Dolls1346 Words   |  6 Pagesshould look and act. Children are influenced daily by television, Internet and video games, friends, and even the toys they play with. Boys grow up wanting to be like the superheroes and G.I. Joe figures they play with; girls look to their Barbies and dolls to see how society mandates teens and young adults to be. Bratz dolls are also among those Barbie-type toys that girls are looking up to these days. Bratz dolls are similar to Barbie in form; however, Bratz are more fashionable and â€Å"hip† thanRead MoreChild Observation Report Essay1269 Words   |  6 Pagesobserved my mothers preschool class and the three children which she baby-sits on weekends. Most of the kids that are in the preschool class were three years old, but there was one five year old. The kids I helped baby-sit were two twin three year old girls, and one five year old. When I first arrived at the preschool, the kids seemed very shy towards me and they did not seem like they were very sociable. I was a stranger to them, and I would have to guess that all of the children were experiencingRead MoreGender in Sports986 Words   |  4 Pagesself to play with the men causing this case to become more and more popular. Many women are finding spots on teams that are within their reach but are often dangled above their head to look but not touch because of their gender. Sports are an important part of the culture of almost every nation. However, its use to promote gender equality and to help empower girls and women are often overlooked because sports are not universally perceived as a suitable or desirable pursuit for girls and womenRead MoreChildren Spend Most Of Their Day Time At School, Albeit948 Words   |  4 Pagesnot realize the importance of sports and other physical activities. In schools, the break time is hardly of 20 to 30 minutes. Children can either play games with friends or have their lunch during this short time. They do have games session, but that is just once in a week. Even on that day the children cannot play sports as there is nothing for them to play. All they do is to spend that time in either learning a test or doing their homework. Teachers and parents both emphasize on doing homework andRead MoreImpact Of Gender Discrimination On Sports1446 Words   |  6 Pagesdown graded and stereotyped as weak in athletics because me n are generally the more entertaining to watch because of their physicality and they seem more determined and motivated to achieve in their sport, but what people should realize is women are just as athletic as men and deserve an equal opportunity for life chances. The discrimination got better in 1972 when the law â€Å"Title IX† came about, which stated Nobody in the United States will, on the basis of sex, be excluded from participation in,Read MoreGender Stereotypes And Stereotypes Of A Child s Play Sets And Little Boys s Playing With A Doll1439 Words   |  6 PagesGender Stereotypes in Childhood Why is it seen as less appropriate when girl s playing with cars and boy s playing with a doll? Why are little boys repeatedly told that it is not okay for them to cry or like pink? Why do little girls get kitchen play sets and little boys get tool play sets? These questions all have one main theme. Why are children expected to obey gender stereotypes and discouraged from pursuing things based on their gender? Another important questions is how these effects childRead MoreThe Depiction Of Strong Women On The Film Waiting For Wonder Woman Essay1364 Words   |  6 Pages or at least doing something heroic, not just men. The appearance of strong women are missing in popular movies and shows.. The world wants this â€Å"equality†, yet what everyone watches on the TV is the complete opposite. Many women roles in movies consist of being feminine, girly, unintelligent, silly, and/or â€Å"princess-like.† There are plenty of different actresses that have only ever played these so-called â€Å"dumb† roles such as Marilyn Monroe. In the 1950’s, Marilyn Monroe portrayed a beautiful â€Å"dumbRead MoreBarbie Doll s Influence On Young Girls919 Words   |  4 Pagesare exposed in cartoons, or Disney productions, but what about the toys they play with? In the death grip of my two year old sister, like many other young girls, lies a fairy princess Barbie doll. Barbie has been the toy of choice for girls everywhere since her debut fifty years ago, representing the ideal girl with a perfect life to match that can not be achieved. Barbie and other dolls alike negatively affect young girls causing body image issues and low self-esteem. Since 1965, Barbie, and more

How to Register for the SAT

It probably feels like such a big step when you make plans to register for the SAT. First, you have to figure out what the Redesigned SAT even  is,  and then decide between that and the ACT. Then, once youve decided youre going to take the SAT, you need to figure out the  SAT Test Dates and follow these easy instructions to  register to make sure you have a spot on test day.   Benefits of Registering for the SAT Online There are a ton of good reasons to complete your registration online. In most cases, youll have to. Only a few people can complete their registration via the mail. But if you do complete your registration online, youll get an immediate registration confirmation so you wont be left wondering if youve done it correctly or not. Youll also be able to choose your test center and SAT test date in real-time, which gives you immediate access to real-time availability. Youll get online access for corrections to your registration and printing of your admissions ticket, which youll need to bring with you to the testing center. Plus, youll get easy access to  Score Choiceâ„ ¢ to select scores from prior test dates to send to colleges, universities, and scholarship programs.   How To Register for the SAT Online In order to register for the SAT online, complete the following steps: Set aside 45 minutesGo to the SAT registration website  or ask your high school counselor for flyers that explain how to register.  Click Sign-up Now once youve entered the website.Create a College Board Profile (Stuff youll need to know before you begin!)Pay!Receive your registration confirmation and youre finished! Qualifications to Register for the SAT by Mail Not just anyone can register by mail. You have to meet some qualifications. In order to register for the SAT by mail,  one or more of the following has to be true: You want to pay by check or money order. You obviously cant do that online.  You are younger than 13. In fact, if youre testing and youre under the age of 13, the College Board requires you to register via mail.You need to test on a Sunday for religious reasons for the first time. If its your second time testing on a Sunday, you can register online.  There isnt a test center near your home. You can request a test center change via mail, but you cant online. On the registration form, enter code 02000 as your first-choice test center. Leave the second-choice test center blank.Youre testing in  certain countries  that dont have online registration available or are registering through an international representative.You cant upload a digital photo of yourself. If you dont have access to a digital camera or phone, then you can mail in an approved photo with your paper registration. How To Register for the SAT by Mail Obtain a copy of the SAT Paper Registration Guide in your guidance counselors office.Find the College Board code numbers for college majors youre interested in, college and scholarship programs, test centers and high schools. You can find these code numbers on the College Board website by doing a code search or you can ask for the list of codes in your guidance counselors office.Look up your country code. The US code is 000.

A Brief Article On Being An Atheist - 1922 Words

Response Paper on H.J. McCloskey article On being an atheist Name Course Date During the year 1968, an atheist philosopher H.J. McCloskey came up with a powerful argument about how being an atheist was greater than the theistic way of life. Through this article, McCloskey finds a way to condemn numerous arguments which theist consider as true and in most cases seem to mock and impeach the believers of God. Some of the arguments that McCloskey tries to diminish are the three mutual proofs that most theists depend upon for their belief in God. The proofs include; cosmological proof, teleological proof and the argument from design. McCloskey also talks about the complications of evil and how its presence rejects the truth about God. At the end of the article, he maintains that atheism is heartening, meaning that it is more calming than theism. Below are a detailed discussion and validity of the truth about the three claims that McCloskey wants to rebate in the article and finally dispute the problem of evil to censure the thought that atheism is cool and comforti ng1. McCloskey mostly insults the theistic opinion as one of ignorance and ambiguity. Referring to the believers of God, he say ‘’they do not think hard enough nor far enough about the difficulty of an uncaused reason, who has to be a unavoidably existing being to prove that the argument is far less conclusive than it appears to be at first sight. In addition, his reference of theists as being ignorant is clearlyShow MoreRelatedExistentialism : A Philosophical Position On Mankind788 Words   |  4 PagesSean Noah Walsh states in her essay that, â€Å"Because the existence of a human subject precedes its essence, the individual is entirely his or her own creation. As such, the human world, for Sartre, is nothing but the aggregate of self-creating human beings. Humans are, therefore, responsible for their own choices and the world they create† (Walsh). When making choices for yourself there may be other factors that may influence in making your choice, however the choice has to be made by you. These choicesRead MoreReligion, Morality, And Atheism1734 Words   |  7 Pagesthis skepticism. Examples of this skepticism are seen in the argument that â€Å"religion isn’t essential for a moral community† as studies find that more atheist communities are likely to have lower rates of murder, suicide, abortion, and teen pregnancy than more religious communities.1 But others do not agree that this is proof against religion being the origin of morality. The belief of the religious is that â€Å"values like†¦ natural love†¦ compassion, (and) generosity†¦Ã¢â‚¬  are not from an individual butRead MoreAnti Islam Sentiments On American Culture Essay1696 Words   |  7 Pagescreation of our Constitution â€Å"as Thomas Jefferson cited it in his journals as inspiration† . This fact is buried under the shear l evel of fear and bigotry when it comes to Islam and is easily forgotten. What sets this article different than the rest its explanation of the pattern that is being used and reused to marginalize perceived threats to the majority population. America, from the Red Scare to the Japanese internment, has dehumanized and oppressed those that may lead to the erasure of ‘white culture’Read MoreHate Crime Essay1551 Words   |  7 PagesThese marches are often heavily televised and seen by millions across America. When people watch the passion and care exhibited by those marching, they gain acceptance. Rather than a form of peer pressure, being influenced by people standing up for what they believe in spreads positivity. In brief, by vocalizing support of the LGBT community, the world will gain acceptance, and the number of hate crimes will decrease. Another area that demands acceptance towards sexual orientation is by parents. TheRead MoreThe Outraged Attraction Of Same Sex Marriage1631 Words   |  7 Pagesunions, the Supreme Court says in a ruling that for months has been the focus of speculation. The decision was 5-4.† (Chappell, 2015) â€Å"For decades, conservative Christians who oppose LGBT equality have singled out the federal government or secular atheists as their preferred enemy in public settings, blasting both groups for supposedly attacking â€Å"traditional marriage† or infringing on their religious liberty.† (Jenkins, 2015) Conservative Christians are really against same sex marriage because itRead MoreEssay on Good Country People by Flannery Oconnor1636 Words   |  7 PagesFlannery O’Connor was born on March 25, 1925, in Savannah, Georgia. She was an American writer. O’Connor wrote two novels and 32 short stories in her life time. She was a southern writer who wrote in Southern Gothic style. In the Article, Female Gothic Fiction Carolyn E. Megan asks Dorothy Allison what Southern Gothic is to her and she responded with, â€Å"It’s a lyrical tradition. Language. Iconoclastic, outrageous as hell, leveled with humor. Yankees do it, but Southerners do it more. It†™s the grotesqueRead MoreThe Masonic Home By Bill Mize1795 Words   |  8 PagesThe Masonic Home Bill Mize, my great grandfather, watched in awe everyday as his father did the difficult job of being a railroad conductor in the 1940s. â€Å"I was completely fascinated by my father, he worked tirelessly to provide for the family, and was an incredible man,† Bill recalls. At the young age of fourteen Bill suffered the devastating loss of his father, the man he spent most of his childhood admiring. His father died abruptly of tuberculosis at the age of fifty-nine the family wasRead More Creationism vs Evolutionism Essay2392 Words   |  10 Pages nbsp;nbsp;nbsp;nbsp;nbsp;Most people view the theory of evolution as being a feasible explanation of how life became what is today. Evolution is a theory that the various organisms are descended from others that lived in earlier times and that the differences are due to inherited changes that occurred over many generations. 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Religion’s Effect on American Policies Free Essays

string(60) " as opposed to simply allowing religion to take free reign\." America is a country that is characterized as being a nation with multiple cultures, multiple ethnicities, and multiple religions. Plurality in all aspects of American society’s classifications is something that is espoused by most Americans. Numerous individuals with different backgrounds come together on American soil to form and make up the nation that is established on equality and democracy. We will write a custom essay sample on Religion’s Effect on American Policies or any similar topic only for you Order Now Inclusion of all the diverse backgrounds present within this democratic society is the main goal of most American social institutions. Religion is one of the main aspects of an individual’s background that influences his or her behavior and analysis about life. Religion in America goes beyond an individual’s everyday life. (Minkenberg, 2) In fact, religion even affects the numerous American policies conceptualized by the government. Religion is such a potent force that its effect on American policies is not even dependent on the rate of citizens that attend churches for the different religions present in the United States. Minkenberg, 2) This means that religion is able to affect change in US government policies despite possible increases or decreases in religious Americans over given periods of time. The effects on American policies are not a result of the country becoming more religious as a whole but rather on the strength of religion itself as an entity enforcing change in political systems. (Minkenber, 5) There are many who emphasize their disagreement with religion’s effect on American pol icy. These individuals believe that religion should not be allowed to affect government policies so strongly or at all. However, it is this paper’s argument that religion should is not a necessary aspect of policy-making and that religion affecting American foreign policy should not be acceptable or encouraged. A presentation of the valid arguments with regard to this thesis will be made. Counter arguments will also be presented and refuted in order to provide a clear view into the fact that religion is indeed one of the crucial factors to be considered by America’s policy-making bodies. Before establishing why religion is not an important aspect of American policies, it should first be established that religion is in fact affecting the said policies. A Study on Religion and the Role of It on People and Media†¦. iframe class="wp-embedded-content" sandbox="allow-scripts" security="restricted" style="position: absolute; clip: rect(1px, 1px, 1px, 1px);" src="https://phdessay.com/a-study-on-religion-and-the-role-of-it-on-people-and-media/embed/#?secret=Zv7pT3jOpu" data-secret="Zv7pT3jOpu" width="500" height="282" title="#8220;A Study on Religion and the Role of It on People and Media†¦.#8221; #8212; Free Essays - PhDessay.com" frameborder="0" marginwidth="0" marginheight="0" scrolling="no"/iframe One clear example is given by the policies made during the administration of President George W. Bush. Despite the fact that America is experiencing a decrease in church-goers, it is measured to be more religious than equivalent Western countries in Europe. This is evidenced by its housing of more than 200 television channels for evangelism. (God and American diplomacy, 33) Religion is seen to take a role in the government’s policy-making decisions through the highly religious character of the President, himself. The United States’ stand on Israel is a clear case of Christianity becoming the driving force behind foreign policies. Instead of considering the interests of America, as a whole, the drive is largely to expand Christianity and to establish its hold on a nation like Israel. (God and American diplomacy, 33) Sam Harris in his book The End of Faith stresses that religion, specifically Christianity, has affected America in terms of sex and drug policies. Policies such as those against abortion are clear examples of the effects of religion on American policies. Harris goes on to critique such policies as being the main factors behind America’s moving towards a formation of a theocratic society, a society believing that its course is determined by a divine being. Religions role in America must not be equated to its role in a theocratic society. (God and American diplomacy, 33) This is a clear inability to separate church from state, one of the most essential aspects of American society. This is also a clear argument against religion’s evident role in American policy-making. Another clear argument against religion affecting American policies is based on the fact that America is a multi-cultural nation. It houses numerous different religions. Not all religions have the same positions and beliefs regarding policies. (God and American diplomacy, 33) As a result, when religion is allowed to affect US national and international policies, only a few of the total number of religions in the country are represented. It is only those religions with the loudest voices in America or those with members in the upper echelons of power that are able to affect changes in policies. This is no longer democracy or equality at work. However, there are those who posit that religion is in fact necessary in the development and implementation of American policies. One of the arguments for religion to be considered in policy-making lies on the fact that America’s relationship with other nations may be based on such religious foundations. A number of the international conflicts occurring today are largely religious in nature or are motivated by religious traditions. (Minkenberg, 4) One clear example is the terrorist attacks that occurred on September 11. Miles, 23) Although there are many reasons behind the said attack, there is no doubt that religion played a role. Miles (35-37), indicates that a strengthening of American foreign policy towards a confirmation of US religious freedom would show countries, such as those the September 11 terrorists were associated to, that America does not pose a religious threat on anyone. Protection of the country through a portr ayal of its acceptance of all religions with equal regard via the mechanisms of American policies is said to be very much a necessity in a world that is largely classified by religious traditions and belief system. However, espousal of religious freedom does not equate to allowing religion to dominate American policies. Also, this logic assumes that if other nations are shown that religion is widely accepted in America, other points of conflict will be foregone. Religion may be one of the motivations behind international conflicts but it is not a primary factor behind the said conflicts. Addressing economic and political factors would be more prudent as opposed to simply allowing religion to take free reign. You read "Religion’s Effect on American Policies" in category "Papers" Also, religion is shown to only be useful to policies when taken at this angle: America has numerous religions. We accept them all. This is not the true form of religion’s effects on American policy and does not even begin to address the numerous global implications of the weightier religion-based policies of America such as those made regarding Israel. Another argument states that religion is actually a very potent source of adaptive social change. Patrick Fagan states some of the social benefits that are derived from religion in his article Why religion matters even more: the impact of religious practice on social stability. He indicates that through religion, marital happiness and stability are increased, parent-child relationships are strengthened, educational aspirations and achievement are increased, physical health is improved, well-being and happiness are increased, crime rates are lowered, and community-cohesion is strengthened. In Why religion matters even more: the impact of religious practice on social stability, Fagan indicates that the separation of church and state simply meant that a single state-approved church could not be allowed to exist. He imposes his ideas that the government, especially Congress, should educate themselves with regards to the benefits to be derived from religion and its practice. He also stresses that policies should be made with religion in mind and that data on religion’s potency should be included and considered in debates and discussions regarding American policy. Because religion is effective in creating social change in empirical studies conducted in the community-level, it should thus be considered for policies whose implementation will involve an entire nation’s population. The main problem with Fagan’s account of religion and then his recommendations for its use in policy-making is that the success of religion’s success on marginal issues will not equate to its success in essential issues. (God and American diplomacy, 33) Just because religion was shown to have a high value in practices and regulations set for smaller populations doesn’t mean that it will be able to give an equal value for policies and rules set for the entire nation of America. Read also Analyze the Ways in Which British Imperial Policies Also, because it was able to generate positive feedback for areas such as marriage, crime, and community cohesion, it does not mean that religion will be able to generate adaptive ideas for the more complex issues of the same area. These issues may include homosexual marriages, death penalty imposition, and community governance. For more complex matters as the latter, religion is no longer relevant and allowing it to become a factor in such policies would not only be foolhardy but would even be dangerous in the long run. Also, religion’s application on a small scale with individuals practicing only one type of religion does not indicate that it will have equal applicability in a nation that has numerous different religions. The separation of church and state does include that no specific state-ordained church must exist. However, the reasons and thinking behind such a separation are deeper than simply allowing for religious freedom. Considerations such as oppression of the minority and inability to account for all the beliefs and principles of the collection of religions in America were also made. It is clear that religion is indeed affecting American policies. This change is not warranted and should not be condoned. Policy-makers should take an active stand for the separation of church and state. Policies with religion as one of its factors will, in the end, prove to be biased and geared towards the betterment of only one part of American society. Government decisions should be based on more economic, political, and democratic norms. America is a country that is characterized as being a nation with multiple cultures, multiple ethnicities, and multiple religions. Plurality in all aspects of American society’s classifications is something that is espoused by most Americans. Numerous individuals with different backgrounds come together on American soil to form and make up the nation that is established on equality and democracy. Inclusion of all the diverse backgrounds present within this democratic society is the main goal of most American social institutions. Religion is one of the main aspects of an individual’s background that influences his or her behavior and analysis about life. Religion in America goes beyond an individual’s everyday life. (Minkenberg, 2) In fact, religion even affects the numerous American policies conceptualized by the government. Religion is such a potent force that its effect on American policies is not even dependent on the rate of citizens that attend churches for the different religions present in the United States. (Minkenberg, 2) This means that religion is able to affect change in US government policies despite possible increases or decreases in religious Americans over given periods of time. The effects on American policies are not a result of the country becoming more religious as a whole but rather on the strength of religion itself as an entity enforcing change in political systems. (Minkenber, 5) There are many who emphasize their disagreement with religion’s effect on American policy. These individuals believe that religion should not be allowed to affect government policies so strongly or at all. However, it is this paper’s argument that religion should is not a necessary aspect of policy-making and that religion affecting American foreign policy should not be acceptable or encouraged. A presentation of the valid arguments with regard to this thesis will be made. Counter arguments will also be presented and refuted in order to provide a clear view into the fact that religion is indeed one of the crucial factors to be considered by America’s policy-making bodies. Before establishing why religion is not an important aspect of American policies, it should first be established that religion is in fact affecting the said policies. One clear example is given by the policies made during the administration of President George W. Bush. Despite the fact that America is experiencing a decrease in church-goers, it is measured to be more religious than equivalent Western countries in Europe. This is evidenced by its housing of more than 200 television channels for evangelism. (God and American diplomacy, 33) Religion is seen to take a role in the government’s policy-making decisions through the highly religious character of the President, himself. The United States’ stand on Israel is a clear case of Christianity becoming the driving force behind foreign policies. Instead of considering the interests of America, as a whole, the drive is largely to expand Christianity and to establish its hold on a nation like Israel. (God and American diplo macy, 33) Sam Harris in his book The End of Faith stresses that religion, specifically Christianity, has affected America in terms of sex and drug policies. Policies such as those against abortion are clear examples of the effects of religion on American policies. Harris goes on to critique such policies as being the main factors behind America’s moving towards a formation of a theocratic society, a society believing that its course is determined by a divine being. Religions role in America must not be equated to its role in a theocratic society. (God and American diplomacy, 33) This is a clear inability to separate church from state, one of the most essential aspects of American society. This is also a clear argument against religion’s evident role in American policy-making. Another clear argument against religion affecting American policies is based on the fact that America is a multi-cultural nation. It houses numerous different religions. Not all religions have the same positions and beliefs regarding policies. (God and American diplomacy, 33) As a result, when religion is allowed to affect US national and international policies, only a few of the total number of religions in the country are represented. It is only those religions with the loudest voices in America or those with members in the upper echelons of power that are able to affect changes in policies. This is no longer democracy or equality at work. However, there are those who posit that religion is in fact necessary in the development and implementation of American policies. One of the arguments for religion to be considered in policy-making lies on the fact that America’s relationship with other nations may be based on such religious foundations. A number of the international conflicts occurring today are largely religious in nature or are motivated by religious traditions. (Minkenberg, 4) One clear example is the terrorist attacks that occurred on September 11. (Miles, 23) Although there are many reasons behind the said attack, there is no doubt that religion played a role. Miles (35-37), indicates that a strengthening of American foreign policy towards a confirmation of US religious freedom would show countries, such as those the September 11 terrorists were associated to, that America does not pose a religious threat on anyone. Protection of the country through a portrayal of its acceptance of all religions with equ al regard via the mechanisms of American policies is said to be very much a necessity in a world that is largely classified by religious traditions and belief system. However, espousal of religious freedom does not equate to allowing religion to dominate American policies. Also, this logic assumes that if other nations are shown that religion is widely accepted in America, other points of conflict will be foregone. Religion may be one of the motivations behind international conflicts but it is not a primary factor behind the said conflicts. Addressing economic and political factors would be more prudent as opposed to simply allowing religion to take free reign. Also, religion is shown to only be useful to policies when taken at this angle: America has numerous religions. We accept them all. This is not the true form of religion’s effects on American policy and does not even begin to address the numerous global implications of the weightier religion-based policies of America such as those made regarding Israel. Another argument states that religion is actually a very potent source of adaptive social change. Patrick Fagan states some of the social benefits that are derived from religion in his article Why religion matters even more: the impact of religious practice on social stability. He indicates that through religion, marital happiness and stability are increased, parent-child relationships are strengthened, educational aspirations and achievement are increased, physical health is improved, well-being and happiness are increased, crime rates are lowered, and community-cohesion is strengthened. In Why religion matters even more: the impact of religious practice on social stability, Fagan indicates that the separation of church and state simply meant that a single state-approved church could not be allowed to exist. He imposes his ideas that the government, especially Congress, should educate themselves with regards to the benefits to be derived from religion and its practice. He also stresses that policies should be made with religion in mind and that data on religion’s potency should be included and considered in debates and discussions regarding American policy. Because religion is effective in creating social change in empirical studies conducted in the community-level, it should thus be considered for policies whose implementation will involve an entire nation’s population. The main problem with Fagan’s account of religion and then his recommendations for its use in policy-making is that the success of religion’s success on marginal issues will not equate to its success in essential issues. (God and American diplomacy, 33) Just because religion was shown to have a high value in practices and regulations set for smaller populations doesn’t mean that it will be able to give an equal value for policies and rules set for the entire nation of America. Also, because it was able to generate positive feedback for areas such as marriage, crime, and community cohesion, it does not mean that religion will be able to generate adaptive ideas for the more complex issues of the same area. These issues may include homosexual marriages, death penalty imposition, and community governance. For more complex matters as the latter, religion is no longer relevant and allowing it to become a factor in such policies would not only be foolhardy but would eve n be dangerous in the long run. Also, religion’s application on a small scale with individuals practicing only one type of religion does not indicate that it will have equal applicability in a nation that has numerous different religions. The separation of church and state does include that no specific state-ordained church must exist. However, the reasons and thinking behind such a separation are deeper than simply allowing for religious freedom. Considerations such as oppression of the minority and inability to account for all the beliefs and principles of the collection of religions in America were also made. It is clear that religion is indeed affecting American policies. This change is not warranted and should not be condoned. Policy-makers should take an active stand for the separation of church and state. Policies with religion as one of its factors will, in the end, prove to be biased and geared towards the betterment of only one part of American society. Government decisions should be based on more economic, political, and democratic norms. References Anonymous. â€Å"God and American diplomacy.† Economist, 366(2003): 33 Business Source Premier. EBSCO. 18 April 2008 http://web.ebscohost.com/ehost/detail?vid=1hid=102sid=90034e27-67d3-4391-95af-666cfa43f615%40sessionmgr109 Fagan, Patrick F. â€Å"Why religion matters even more: the impact of religious practice on social stability.† 18 December 2006 Heritage Foundation. 18 April 2008 http://www.heritage.org/Research/Religion/bg1992.cfm Harris, Sam. The End of Faith. New York: W. W. Norton, 2005. Miles, Jack. â€Å"Religion and American foreign policy.† Survival, 46(2004): 23-37 Minkenberg, Michael. â€Å"Religious effects on immigration policies.† Paper presented at the ECPR 32nd Joint Session of Workshops, Uppsala, March 2004. How to cite Religion’s Effect on American Policies, Papers

Accounting Theory Volkswagen - Myassignmenthelp.com

Question: Discuss about theAccounting Theory for Volkswagen. Answer: Introduction As and when business revolutions have become successful in attaining new significant events, the extent of modern opportunities of businesses have become extreme resilient to anticipate. Besides, every kind of scandal tends to deteriorate the goodwill of all businesses, thereby affecting their success and development. The recent scandal of Volkswagen is altogether relatable to such. It has highly put the goodwill of the company at stake due to the recent revelations of defeat devices. This essay is a very generous and committed venture to investigate and evaluate the significance and practical suitability of accounting theories, taking into account the scandal of Volkswagen emission. The investigation and evaluation will facilitate in better understanding of the concept, practices and theories of accounting. Out of all the automotive scandals, the scandal of testing of Volkswagen emission by a defeat device has been regarded the biggest. The US Environmental Protection Agency describes such a device as equipment that can minimize the efficiency of emission control systems under circumstances a vehicle can reasonably encounter (Klinger, 2016). With the assistance of this emission testing, minimization of emissions of nitrogen oxide and torque becomes easier, that is different when normal situations arise. A stakeholder is describable as a definite body that cannot only induce achievement of organizational goals but may also be itself induced by these organizational goals. From the following figure, the identification of stakeholders of Volkswagen becomes easier (Volkswagen, 2015). In the Volkswagen group, there are primarily four major stakeholders such as customers, capital market, partners, and the society as a whole. The immediate impacts of the scandal of Volkswagen are clearly attributable to the fact that the shares of the group jumped upwards approximately to one-third. Hence, it was the investors and shareholders of the group that ultimately suffered due to the scandal because they exerted huge trust, expectations, and resources on the shares of the company. As a result, the company had to lose its goodwill and trust upon the minds of these investors and stakeholders. Besides, it must be notable that the partners like suppliers, strategic partners, employees, business etc of Volkswagen give due prominence to satisfaction of customers, sustainability, unprejudiced opportunities, heath, safety etc. However, due to the scandal, huge uncertainties and insecurities associated with Volkswagens upcoming future have risen on the minds of the partners that they have decided to get rid of the company (Fracarolli Lee, 2016). Furthermore, the society as a primary stakeholder of Volkswagen group comprises of municipal authorities, lawmakers, social working groups etc. The concerns of the customers and the society are observable to correspond in relation to climate, safety of vehicles, and matters of environmental protection. Nevertheless, because of the scandal, these concerns of customers and the society are highly at stake. The defeat device introduced by the Volkswagen group on approximately 40000 Volkswagen diesels move on the United States roads. The Environmental Protection Agency (EPA) has imposed a heavy fine of around $37500 per vehicle and a maximum fine of around $18bn for contravention of statutory rules and regulations. The stock of Volkswagen declined by approximately twenty percent, the Chief Executive Officer resigned, and an investigation initiated by the department of United States (Bryant Milne, 2015). On September 2015, the Environmental Protection Agency (EPA) has exonerated Volkswagen of contravening tests of US emissions. In relation to this, Volkswagen has provided 4.8bn (6.7bn) to refill the expenses necessary for revoking cars with cheat devices in huge amounts, such as 2.4 million in Germany, 8.5 million in Europe, 500000 in United States, and 1.2 million in United Kingdom. Due to such huge spending, Volkswagen had to encounter loss of around 2.5bn during the period of October 2015. On a whole, Volkswagen reportedly contravened the code of ethics that every company of United States must adhere to regarding the statutory compliances in the working environment. The management plans of Volkswagen are describable by various theories of financial accounting. In relation to the Legitimacy theory, every organization must ensure that their activities are not detrimental to general interest. In other words, their activities must be according to the rules and norms of society where they belong. The theory of legitimacy proves that the value system of organizations aligns to that of the society and this can be set through the legitimation procedure (Janssen, 2013). In the current scenario, it is the responsibility of every organization to function as per the expectations of public and this includes both the implicit and explicit expectation. Furthermore, the issues relatable to environment, social, and human as a whole must also be address by an organization. The operations of a company must approve of social legitimacy. Such legitimacy is maintainable by organizations by introducing the system of public disclosure through scrutinizing environmental and social reporting. Managerial, ethical, and stakeholder theories also play a part. It is the companys duty to treat properly all their stakeholders in a fair and equal manner. As per the Ethical branch, every stakeholder pursues a right to information in case of conflicts of interest. Moreover, the installation of defeat device as an operating device was not only illegal but also immoral. The citations of decoupling and isomorphism institutional theories are very much in need. In isomorphism, powerful stakeholders of the organization alter the institutional practices by exerting pressure on the organization. In decoupling, the practices adhered to by the management is not similar to that of the general practices related with social and environmental responsibly. The management of Volkswagen must accept responsibilities due to the fact it is liable for the scandal. It must account and operate for those actions regarding them as a right to information. Furthermore, reporting is the utmost responsibility of a company even if it is not necessary. The stakeholders theory managerial branch describes how a management must satisfy the expectations of stakeholders by sustaining strategic objectives of the organization and regularly adhering to the disclosure policy of its activities. Therefore, all information regarding the social performance and financial accounting of an organization must be readily available to the stakeholders. The financial accounting theories such as Stakeholder Theory, Legitimacy Theory, and Institutional Theory like decoupling and isomorphism are attributable in the Volkswagen emission scandal. The legitimacy theory plays a key role in creating connections between community expectations and company disclosures. The management is under an obligation to adhere to moral issues as well as its performance (Balbir, 2016). It relies on the righteousness of a company that allows it to attain legitimacy and abilities to thrive. The stakeholder theory operates where management functions in order to satisfy the expectations of stakeholders by regular following of the policy of disclosures. The institutional theories of decoupling and isomorphism are significant as it is associated to both forceful exertion of pressure of powerful stakeholders and the goodwill of an organization with various disclosure policies on the social and environmental issues (Balbir, 2016). Hence, all the above-mentioned theories of financial accounting are very relevant in order to understand the scandal case of Volkswagen emission testing in the viewpoint of moral lessons. It is very necessary that either the existing theories are able to execute various practices to reach the objectives or new theories are necessary to develop. Accounting theories are that principles in a guideline form that provide an effective understanding on how to efficiently carry out the accounting practices, how to develop the same, and how to evaluate it. It is a fact that a good business mainly depends upon trust and reputation (Duffer, 2015). In other words, individuals who are driving their cars, if are not satisfactory to the safety of their vehicles, then that company is by all means guilty because of its practices and non-compliance must be charged taking into account both the stakeholder accounting theory (ethical branch) and legitimacy theory. Volkswagen aims to revolve around practi ces that are necessary for all employees of the company to follow (Elson et. al, 2015). However, the company contravened the code of ethics, thereby losing its reputation and trust in the minds of the stakeholders. Furthermore, contravention of this ethical code of conduct will attract liable consequences as per the law and it will lead towards hampering of relationships between an employer and employee (Plungis Hull, 2015). The present study has been very effective for a better explanation of the theories, concepts, and practices of accounting. The assessment of their significance in the viewpoint of the scandal of Volkswagen emission testing has also been very informative. Furthermore, this study has also been useful in serving as a disclosure as viewed scrutinizing a never before scandal of such a huge magnitude that is impacted by one of the most resilient automobile companies. Besides, it has also served a role in portraying the prime environmental matters and their concerns associated to emissions of carbon and nitrogen oxide (Loehr, 2015). Lastly, this study also plays a very significant role in providing the readers an effective understanding on the several stakeholders in the business of Volkswagen, its practices and management, accounting practices and the company itself. References Balbir, S 2016, Do You Own a Volkswagen? Values as Non-Functional Requirements. In Human-Centered and Error-Resilient Systems Development, Springer. Bryant, C Milne, R 2015, Volkswagen's 'uniquely awful' governance at fault in emissions scandal, viewed 23 September, 2016 https://www.cnbc.com/2015/10/04/volkswagens-uniquely-awful-governance-at-fault-in-emissions-scandal.html Duffer, R 2015, Volkswagen diesel scandal: What you need to know, viewed 23 September 2016, https://blog.caranddriver.com/everything-you-need-to-know-about-the-vw-diesel-emissions-scandal/ Elson, C.M., Ferrere, C.K. Goossen, N.J 2015, The bug at Volkswagen: Lessons in co determination, ownership, and board structure, Journal of Applied Corporate Finance, vo. 27, no. 4, pp.36-43. Fracarolli N,M. Lee P, C 2016, Caught red-handed: The cost of the Volkswagen Dieselgate, Journal of Global Responsibility, vo. 12, no. 2, pp. 22-38 Janssen, C.I., 2013, Corporate historical responsibility (CHR): Addressing a corporate past of forced labor at Volkswagen, Journal of Applied Communication Research, vol. 41, no. 1, pp.64-83. Klinger, A 2016, On the Dynamics of IdentityThe Interplay between Volkswagen's Organizational and Consumer Identities in Light of the 2015 Emissions Scandal. Springer International Publishing. Loehr, J 2015,Two-thirds of Germans still trust Volkswagen after emissions scandal, viewed 23 September, 2016 https://www.theguardian.com/business/2015/oct/20/two-thirds-of-germans-still-trust-volkswagen-after-emissions-scandal Plungis, J Hull, D 2015, VW's Emissions Cheating Found by Curious Clean-Air Group, viewed 23 September 2016, https://www.bloomberg.com/news/articles/2015-09-19/volkswagen-emissions-cheating-found-by-curious-clean-air-group Volkswagen 2015, Volkswagen: Annual report and accounts 2014, viewed 23 September 2016, https://www.volkswagenag.com/content/vwcorp/content/en/misc/pdf dummies.bin.html/downloadfilelist/downloadfile/downloadfile_30/file/Y_2014_e.pdf.