Tuesday, August 6, 2019
Postgraduate Degree Statement of Purpose Essay Example for Free
Postgraduate Degree Statement of Purpose Essay Why I want to pursue Masters in Entrepreneurship and Innovation at Swinburne University I decided to pursue a masterââ¬â¢s degree to strengthen my path in entrepreneurship and to eventually become a successful social entrepreneur. I started out my career as a graphic designer, despite my achievements in work I always feel an urge to start my own business and serve the community at large. On that account I started a new beginning for myself, first by teaching at a university and volunteering for social works. Second, with a partner I established a small independent coffee shop serving as a creative community hub and promoting homegrown coffee. I discover that I love the new activities that Iââ¬â¢m doing. While acknowledging an even bigger aspiration to be a social entrepreneur, I became aware that it takes more than guts, street savvies and accounting books to actually run a business smoothly. My decision to get this degree abroad is because I believe to be a future leader in any field one needs to have a broad mind and to be exposed with various culture and way of thinking. I choose Australia not only because of its close ties with Indonesia, but also the peopleââ¬â¢s friendliness and multiculturalism. I was delighted to find out the Swinburne has the exact program that is suitable for my needs with, and I was more thrilled to know the Master of Entrepreneurship and Innovation has a social entrepreneurship stream option. I am confident that getting an Masters of Entrepreneurship and Innovation will not only increase my skills and potential in business, but also give me an edge for me to set up new ventures in social entrepreneurship. I hope you will give me the privilege to continue my studies at your institution.
Monday, August 5, 2019
Strategies for Beginning an Export Business
Strategies for Beginning an Export Business Introduction Of Export Procedure For carrying an export, one must understand and analyze the market, by carry out the research. It is not prudent to for any individual to start export without knowing about the statistics and consumer needs of particular market. However the person is very enthusiastic but still there is always a probability to fail because at times they loss more and earn less out of it. In order to enter into the export market an individual has to take the help of intermediaries and has to give some percentage share as a part of commission, which means by giving a part of profit to intermediaries exporter is having less profit and as intermediaries enter into the contract the price for the customer would be increased. All export good are produced with high efficiency and standard of the quality should be maintained. There is cutthroat competition in the global market everybody wants to Sale its product. The customer always have an option of supplier, so the strategies needs to be adopted for becoming the expert salesman At times the product timely delivery becomes a challenge for exporter but is not due to exporters fault, go-slows, Dock strikes, etc; occurs almost allover the world. If someone is entering for the first time in the export market then, then he has to ensure the efficient fast delivery as per the promised made to the consignee about the consignment. Effective communication is the backbone of the accomplishment of any business. It may be internal or external must be comprehensive and immediate. Similarly communication plays vital role in export. When you are in doubt at that time you can e-mail or phone you client for immediate clarification. Failure in the market of export can be minimized by the use of research of the Global Market. Before going on large scale overseas operation first you have to start will small scale, so that experiment marketing often turns out to be cheaper. There are many thing required before starting a new business of export. So let us discuss the various preliminaries of Starting an export business Preliminaries Exercies Before Starting Export Business Establishment Of Business Organization. The First and the foremost question arise in the mind of potential exporter has to decide is about the business organization needed for the export purpose. It is very important decision an exporter has to take whether a business he has to run will be sole proprietary, partnership firm, HUF or a company. The establishment of healthy organization will depend upon. à Capability to raise finance as an exporter à Capacity to bear the risk as an exporter à Desire to implement the control over the business à Nature of regulatory structure applicable to you In case of sole proprietary business person has to go with the small business unit. It can be set up with minimum expense and legal formalities. The biggest disadvantage of the sole proprietary of the business is limited liability to raise the fund which restricts the growth, and owner also has the unlimited personal liability. To avoid this disadvantage, it is more advisable to start the partnership firm. The partnership firm can be set up with ease and economy. In Partnership firm experience and expertise of the partner is beneficial to the firm. The biggest disadvantage of partnership firm is that when the liability of the partner through joint or several, practically or as per the partnership deed ratio would be distributer among various partners. If your partner has unlimited liability, then this the major disadvantage of partnership firm of business organization is that conflict between the partners is a possible threat to the business. Procedure For Registration Of The Company. The company has to be registered under the company act 1956. Whether the company can be private Ltd or public ltd company. In private ltd company can be registered with minimum 2 Members and maximum up to 50.While in case of Public limited company can be registered with Minimum 7members and no limit for the maximum number of members. It can invite the shareholder or invite public to subscribe the share capital and permit to transfer the shares. The public ltd company has enormous potential to access the substantial funds as per the company law. Mode Of Operation: You may be a proprietor or a partner of a firm, Director of a Private or Public Limited Company or an executive or manager of a small or large size of company and wish to enter into overseas market for selling your products. If you are the manufacturer and would like to sell your products overseas, you may act as Manufacturer Exporter. If you would like to buy products from other manufacturers and sell them in overseas market, you may act as Merchant Exporter. If you are the manufacturer and along with your own products would like to sell products of other manufacturers also, you may act as Manufacturer and Merchant Exporter as well. Manufacturer Exporter means a person who export goods manufactured by him or intends to export such goods. Merchant Exporter means a person engaged in trading activity and exporting or intending to export goods. Importance Of Business Title. Giving the title to the business is always essential task for the exporter. Name or the Title of the business should be simple and meaningful. Title should be indicating the nature of business. Physical office should be at commercial complex and in clean and workable surrounding. After deciding the business title, company has to think about the trade name and logo which reinforces the organization name and image in the global market. Besides this letter head, telephone number, fax number banker name address etc are required. Note: Company has to open the current account in the name of company. It is advisable to open the bank account who is authorized to deal with foreign exchange. Selection Of Product And Company Selecting the product and the company plays a vital role for exporter. Exporter has to understand the demand and the trend of foreign market. Now the exporter has to procure or manufacture selected product at most competitive price. It should be easily available in sufficient quantity and possible to supply repeatedly and regularly. Moreover the product which is selected has to be as per the term of government policy various regulations in respect of selection of product for export. It is value addition if some has previous experience of selection of same commodities which is selected by you for export. Effective Business Correspondence Now the business correspondence should sound professional. For making a favorable and excellent impression all the e-mail should be send from the company domain and if any document or company profile is sent to client then has to be in nice envelope on which companys Name, physical address, phone no and fax details has to be there which gives the clear picture about the company to the client. The entire letter that is written and sends the client needs to be on the companys letter head. A hypothetical specimen export letter is given below: Ref: XYZ/NJK2009/ 20th Jan, 2010 The Purchase Manager M/s.XYZ Ltd. . (U.S.A.) Dear Sir, We are one of the leading exporters of a wide range of items including ABC for the last fifteen years. Our major buyers are..Europe and USA We are one of the registered export houses in India. We represent..15%.indian market andà the leading manufacturers of these items in India. These items are produced in collaboration with BID brands, the world famous company. We follow the ISI specifications. We believe that your company imports the items we export. We are enclosing herewith a copy of our brochure and price list for your perusal. We shall be glad to send you detailed literature/ samples of items that may be of interests to you. Yours sincerely, For JKL PVT Ltd. Director Encl: As above. Your letter should contain the following minimum information about your organization and products Type of organizations- i.e. proprietary, partnership, private limited or limited company and whether you are acting as manufacturer exporter or merchant exporter etc. Range specification and standards of your products and your manufacturing capacity. Whether you are holding any international standard certification for the products you manufacture. Types of consumers which are using your product in India Sales outlets Wholesalers, your own showrooms branch offices, representatives offices in India and abroad. Your sales turnover, including exports sales and Name and address of your bankers. Export Information You may collect the export information from reading various publications which are normally available with the Chambers of Commerce, Export promotin Councils, Banks and various other institutions engaged in international trade. Some private publications/ project reports are also available on certain fees. Export Commodity Selection While selecting the commodity for exports, consider the following points: Your own manufacturing capacity, if you are the manufacturer of a particular commodity. The availability of commodity from other manufacturers when you desire to act as a merchant exporter. The demand for the commodity in the importing country. The Government of Indias policy and regulations in respect of export of various commodities. The foreign Governments policy and regulations in respect of import of various commodities. Total profitability of such commodities considering cash incentives available, If any. The Import replenishment available, if any. Quota fixation, if any, in respect of such commodities in both the countries. Knowledge and experience of similar exporters in respect of the export of such commodities in various countries. Market Selection Target market should be selected after considering the various factors like scope of the product selected, political embargo, stability of demand, Obtaining Particulars Of Foreign Buyers You may obtain the particulars of foreign buyers from either of the following sources: Trade representatives of foreing Government in India as well as the Indian Trade representatives abroad. Various Export Promotion Councils and Commodity Boards and other Government and Semi-Government Agencies. International Trade Directories and International Yellow Pages Participating/Visiting in International Trade Fairs and exhibitions in India and abroad. Reading material i.e. various newspapers, weekly, fortnightly, monthly Trade Bulletins, Magazines, Journals published by various agencies like FIEO, ITPO, EP Councils, Commodity Boards and Chambers of Commerce etc. Advertising in Indian as well as foreign newspapers, magazines and journals. Relatives, friends and other contacts in foreign countries. Once the competition is assessed, you will know your position regarding- (a) the price which you can offer to the overseas buyer, (b) the terms of credit which you can offer, (c) the packaging, transportation, storage, distribution and after-sales-service methods you can adopt; and (d) the promotional efforts which you can offer in terms of publicity literature, visual publicity, advertisement, gifts etc. depending on the product. Negotiating With Prospective Buyers Export Order An order is a commercial transaction which is not only important to the exporter and importer, but it is also of concern to their respective countries, since it affects the balance of payment position of both the countries. It is therefore, not just a matter of product, manufacturing, packing, shipment and payment but also one of the concern to licensing authorities, exchange control authorities and banks dealing in export trade. The exporter is required to produce copies of export order to various Government departments/financial institutions e.g. obtaining export licenses when the product is covered under the restricted items or canalized items for exports, availing post-shipment finance and other incentives and dealing with inspection authorities, insurance underwriters, customs offices and exchange control authorities etc. for various purposes. Order Acceptance: The order acceptance is another important commercial document prepared by the exporter confirming the acceptance of order place by the importer. Under this document he commits the shipments of goods covered at the agreed price during a specified time. Sometimes, the exporter needs a copy of his order acceptance signed by the importer. The order acceptance normally covers the name and address of the indentor, name and address of the consignee, port of shipment, country of final destinations, the description of goods, quantity, price each and total amount of the order, terms of delivery, details of freight and insurance, mode of transport, packing and marking details, terms of payment etc. Export Price Quoting And Costing Although your product is of a good quality, you must give attention to its price and delivery terms. The buyer might have contacted other manufacturers or sellers of the same products like you in India and other countries and select a quality product of competitive price with prompt delivery. While quoting the price, alongwith the cost of product and your profit margin, consider the various expenses such as packing and labeling charges, inspection charges, transportation charges from the place of storage to the place of shipment, port commissioners charges, insurance charges, ocean freight charges, cost of documents and services, expected Bank charges for handling your documents, overseas agent commission or discount if the order is expected through agent or representative and other expenses which you will have to bear in the course of execution of the order. Export being a national necessity, the Government grants concession and assistance in various matters so as to make the product competitive in the overseas market. Therefore, while calculating the price, the following things are also required to be considered- (a) Fiscal incentives like tax concession for production of export goods and drawback of duty. (b) Financial assistance like cash subsidy to offset competition in overseas market. (c) Special incentive scheme like import replenishment licenses (d) General incentives like providing institutional arrangements for export promotion and training in exports, rewarding etc.
The Restorative Justice Aims And Consequences Criminology Essay
The Restorative Justice Aims And Consequences Criminology Essay The rationale behind this assignment is to highlight restorative justice and the aspects of it, in terms of how it differs from the traditional legal justice system. This will include a critical analysis of restorative justice while evaluating its strengths and weaknesses as a different approach to crime control. I will identify underlying theory, legislation and policy that brought restorative justice to the forefront of opinion, and specifically relate it to the Northern Ireland criminal justice system. The aim is to identify if it is a meaningful system to all parties involved and why/if it is necessary in the present criminal justice system. Introduction In an age of hoodie culture and prison overcrowding, questions are being asked over the efficacy of the criminal justice system and how much of a deterrent from crime it really is. Following a long period of differing regimes, such as retribution, rehabilitation and restructure, all competing to be the dominant influence in the criminal justice system, there has emerged a new approach to crime control, that of restorative justice (Hughes, 2001, p247). The aim of this approach is to provide an opportunity for the rehabilitation of the offender, as well as punishment of the criminal behaviour, with a central role in regards to the rights of, and provision of justice for the victim (Hughes, 2001, p248). The commonly accepted definition of restorative justice is; Restorative justice is a process whereby parties with a stake in a specific offence collectively resolve how to deal with the aftermath of the offence and its implications for the future (Marshall, 1999, p5). According to Hughes (2001) Restorative justice aims to bring the process of criminality back into the community, enabling all parties affected by criminal behaviour to be involved in working towards resolution and future planning (Hughes, 2001, p248). This is a new concept, as traditionally criminal justice was retributive and aimed only to address the offence by punishing the offender. In recent years, restorative justice has been a process that has been adopted by an international audience, particularly the USA, Australia and New Zealand, each employing it to address some of the traditional concerns of the formal justice system (OMahony and Doak, 2004, p484) i.e. the effectiveness of prison acting as a deterrent for crime, or victims lack of inclusion in the criminal justice process. The new restorative justice system aims to move away from the traditional notions of retribution into a new context of restoration. Most international practices are supported by Braithwaites (1989) theory of reintegrative shaming, which exerts the idea that the offender should be encouraged to experience shame for their actions and work towards absolution (OMahony and Doak, 2004, p484). The process attempts to repair the relationship between the victim and the offender and begin a healing process designed to meet the needs of the victims, whilst also reintegrating the offender into so ciety (OMahony and Doak, 2004, p484). Braithwaites theory is based on the proposal that the process of restorative justice will address the needs of the victim materially, emotionally and psychologically, whilst also helping them emerge from the process with more respect for the system (OMahony and Doak, 2004, p484). Another theory of restorative justice was first introduced by the New Zealand Maori and their principles of collective responsibility, where restorative justice seeks to decentre the states status as the responsibility of dealing with crime (Tauri and Morris, 2003, p44). Instead, operating by drawing together all those involved in an offence to an environment, promoting equal power relations, while discussing the harm caused, and jointly agreeing on how reformation can be made (Tauri and Morris, 2003, p44). A central component to restorative justice is that the community is seen to be a key stakeholder in the offence (Zehr and Mika, 2003, p41). This can take a variety of forms, from the vicinity in which the offender and victim live, or their wider social networks of family, friends and colleagues (Zehr and Mika, 2003, p41). This allows for comprehensive information sharing beyond that of only the offender and victim, so that the scale of the harm caused by the offender can be explor ed. This is the main difference between the formal justice system and that of restorative justice, where all parties can contribute information of the offence and the harm caused, while also having an involvement into meaningful reparation. Restorative Justice in practice Restorative justice in practice is a relatively new concept in the UK, having elements such as reparation orders in the Crime and Disorder Act (1998), and referral orders in the Youth Justice and Criminal Evidence Act (1999) (Crawford and Newburn, 2002, pp476-478). Within Northern Ireland it was the Criminal Justice Review (CJR) (2000) which provided recommendations to involve victims in the criminal justice process and develop restorative justice approaches for juvenile offenders. The review concluded that restorative practices for adult offenders and young adult offenders (aged 18-21) be piloted and evaluated before whole schemes are introduced (Criminal Justice Review, 2000, p203). Since then, within the UK and indeed internationally, there are the three common practices of restorative justice used within the criminal justice system, these are; 1) Victim-Offender Mediation (VOM) a face-to-face meeting with a trained mediator, the offender and the victim to discuss the offence and reparation. VOM is predominantly offered to incarcerated offenders. 2) Family Group Conferencing (FGC) in Youth Justice is open to a wider number of participants including the offender, victim, victims family and professionals who are linked to either party, where the aim is to resolve conflict or behaviour, and discuss reparation. Specifically used within youth justice as an alternative to formal prosecution, encouraging offenders to achieve empathy towards their victim, while also assuming responsibility for their behaviour. 3) Restorative/Community Conferencing Open to a wider circle of participants including the offender, victim, both families and members of the community who di scuss the offence and how to repair the harm caused. Conferences hold the offender accountable, but also offer reintegration into the community. (Extracted from www.restorativejustice.org.uk) FGC in youth justice is seen as one of the most successful models of restorative justice, widely used internationally in New Zealand, Australia and parts of the USA, and gaining momentum in the UK (OMahony and Doak, 2004, p485). FGC aims to be an alternative to formal prosecution, providing the offender, victim and families with an opportunity to understand the offence and the implications of it. The main aim of FGC as a form of restorative justice seems to exist to prevent younger people becoming implicated in the adult criminal justice system, having countless disadvantages for their future. FGC specifically seems to be effective as it uses a holistic understanding of the offence. It incorporates collaboration between the offender, victim and community i.e. friends and family, to find suitable resolution to the offence. This perhaps creates a more person centred justice system realising each persons needs are different but equally important. A reflection of this on a wider scale is that should the reparation fit the people rather than the crime? Restorative justice practice shows that it is necessary to meet all parties needs, and not just the offenders. This relates to changes in policy which recognises the victim as a central aspect of the criminal justice process. In other areas of the criminal justice system, such as with adult offenders and serious crimes, restorative justice only operates within the already established systems of punishment. Restorative justice is not used to substitute traditional measures, i.e. retribution, but to work alongside them. Restorative justice for serious crimes is not used unaccompanied without formal justice, as legislation and policy do not currently permit it. Marshall (1999, p7) claims restorative justice should be used with serious offences as there is more to gain in regards to victim benefits, and also crime prevention. However, it remains to be seen if this could be functional as the only form of justice, and without punitive measures would the behaviour be negatively reinforced? Within Northern Ireland restorative justice is a relatively new concept which has been introduced under different circumstances and will be discussed below. Restorative Justice in Northern Ireland As mentioned earlier restorative justice in Northern Ireland was a result of the recommendations made from the Criminal Justice Review (2000), and the Justice (NI) Act (2002); each identifying that the victim should be central in the criminal justice process. This became the state led restorative justice approach, but a community based restorative programme was unique to Northern Ireland and the Troubles at that time. Restorative justice and theory became prominent during the Northern Ireland peace process as an alternative to paramilitary violence (McEvoy and Mika, 2002, p2). First introduced from the Good Friday Agreement (1999), community projects were established, in part, to remove paramilitary policing, while reflecting the desire for community-based justice (Gormally, 2006). Projects were established in both communities Northern Ireland Alternatives on the Loyalist side and Community Restorative Justice Ireland on the Republican side (Gormally, 2006). Both projects now operat e successfully throughout Northern Ireland, each having numerous locations. The main agenda for the projects are to provide victim-offender mediation and reparation of the communities, with the community playing a significant role in each. It is also indicated that beyond the non-violent alternatives to paramilitaries, the projects now extend into broader mediation and conflict work (McEvoy and Mika, 2002, p7). Critics of the community-based projects claim that paramilitary violence still occurs, only under the respectable cover of these schemes (www.mediationnorthernIreland.org) leading to questions being asked about its legitimacy. However, evaluation of the projects show punishment violence related to crime and anti-social behaviour has decreased dramatically within each community (McEvoy and Mika, 2002, p8). As well as the strengths of restorative justice and the benefits it provides it is also necessary to discuss possible draw-backs in order to be fully aware of the system. This will be discussed below. Critical Analysis of Restorative Justice Restorative justice, as mentioned earlier, has a strong theoretical basis and practical application. However, as it is a relatively new concept it is imperative to discuss potential shortcomings as well as benefits in relation to retributive forms of justice. The four main criticisms that will be discussed below will relate to the offender, community, victim and retribution in relation to restorative justice. Offender: The principles of restorative justice are about redefining crime as harm and giving stakeholders a share of power (Marshall, 1999, p6). The benefits of this are well documented in practice, especially within youth justice, with the young offender more likely to complete reparation plans if they themselves have helped construct them. However, it remains to be seen if this practice is completely ethical. When facing a victim, in a room full of strangers and perhaps their own parents, a young person is likely to comply to any measures, without dispute, in order to hasten proceedings (Daly, 2002). The victim may also be revengeful or unforgiving and want a harsher punishment with pressure on the young person to agree, creating a power imbalance similar to punitive measures. The young person may then regret volunteering for the restorative process, aiding the break down of restorative plans, making the process ineffective and meaningless. Community: Possibly one of the biggest critiques of restorative justice is its reliance on community relationships, with the community playing a large role in the reintegration of the offender back into society. Marshall (1999) claims that communities are not as integrated as they once were, with many individuals wanting greater privacy and self-sufficiency. Leading to questions; who are the community and how can they play a significant role in the rehabilitation of the offender? According to Zehr and Mika (2003) the community can take a variety of forms, for example, the neighbourhood where the offender and victim live, or their closer social networks of family, friends and colleagues. Braithwaites (1989) theory of reintegrative shaming claims that strong relationships within the community helps limit wrong-doing because of conscience and anxiety. For those offenders that commit crime shaming then is an integral part, not only for reintegration, but for crime prevention. Restorative justice th en needs community and family relationships to be effective, if the offender does not take responsibility for their crime or feel shame, then they cannot be rehabilitated correctly or reintegrated into society. Does restorative justice then have its downfall if there is no bond to society? Victim: Another criticism of restorative justice is that it is open to offender manipulation and other symbolic implications. Is it seen as an easy option? Perhaps it is all too easy for an offender to say sorry and ask for forgiveness, without actually being punished appropriately for their actions. Daly and Stubbs (2006) claim that without treating offences seriously, the wrong message can be conveyed to the offender e.g. that their behaviour is acceptable, and therefore reinforced, leading the victim to feel injustice and therefore re-victimised. This is one of the major downfalls when it comes to adult restorative justice; if it was the only form of justice it is open to manipulation and coercion of the offender. Retribution vs. Restoration: The main question that needs to be addressed is can restorative justice exist without retribution and the formal justice system? In regards to juvenile court it is possible to exist alone, if the offence is minor. But for adult offenders, with major offences, the process is not so simple. According to Meads psychology of punitive justice (cited in Daly, 2002, p59) there are two contrasting methods responding to crime. 1) The attitude and hostility toward the law breaker, which brings attitudes of retribution, repression, and exclusion which identifies the offender as the enemy, and 2) Outlined in youth justice, is the reconstructive attitude, which tries to understand the causes of social and individual breakdown not to place punishment, but to obtain future results. It is a contrasting method which identifies differing views, which is fundamentally what restorative and retributive justice represent. The question that needs to be addressed is can restorative justice exist alone as a justice system for all crimes? According to Morris (2002, p601) it shouldnt have to meet the standards of conventional criminal justice, but just consider what it has already achieved, and what it can still achieve. It is now accepted that restorative justice should be used to integrate with traditional forms of justice, to provide an effective service to all those involved to offer a whole justice (Marshall, 1999, p8). Marshall (1999, p8) claims both forms of justice should now support each other to become a single system in which the community and formal resources can work in partnership. Nevertheless, without current legislation or policy that governs restorative justice practice, this leaves the projects that do exist in Northern Ireland, and the rest of the UK, operating in an informal basis with a lack of safeguards, resources and support to gain proper momentum. The criticisms of restorative justice practice are negative, but research nationally and internationally can show us just how successful it can be, with victims and offenders experiencing greater satisfaction with the processes and outcomes of restorative justice compared with attending court (Ashworth, 2003, p175 and Daly, 2002, p208). Properly done, restorative justice can have many benefits to not only the offender, but to the victim and community as well, providing a balance that is surely the way forward for the criminal justice system. Conclusion The question for this assignment was restorative justice aims to address the consequences of offending for victims, offenders and communities in a meaningful way? Evidence shows that restorative justice works within the youth justice system, but due to restraints on policy and legislation it is limited in the adult justice service. When restorative justice is implemented properly, it is effective at meeting the needs of offenders and victims, but to decide if this is meaningful is based on an individual experience, which I do not possess. On the theory of restoration vs. retribution to combine them, rather than separate them provides all stakeholders with a whole justice, capable of meeting physical, emotional and social needs, while also considering all parties as equal. There are many criticisms of restorative justice, but evidence shows that it is effective and provides reformation far beyond that of retribution. It provides explanation of behaviour, which in itself is meaningful, and is more than traditional methods provide. Restorative justice is an internationally respected system, and identified as a person centred form of justice, representing all parties equally, while balancing reformation with understanding.
Sunday, August 4, 2019
Free Essays - Immortality and the Epic of Gilgamesh :: Epic Gilgamesh essays
Immortality and the Epic of Gilgamesh Immortality - (a) the quality or state of being immortal. (b) never ending existence. Although that is the Webster definition of immortality, what is never-ending existence? That question has a different answer for everyone. Some people believe that never-ending existence happens by never physically dying, and others believe that immortality can be obtained through your children. I personally feel that your children cannot give you immortality nowadays because of all the influences outside of the home. What I mean by this is that children are not striving to be "chips of the old blocks" anymore. They spend more time with their friends, or watching, TV, or listening to music, not following their parents around. To become immortal, you must either live forever, which is not very likely, or do something that is historically noteworthy like George Washington, or Abe Lincoln. Gilgamesh is an epic story about our hero Gilgamesh, and for a short time, his friend Enkidu. In the beginning Enkidu is one which animals; Later, however, he and Gilgamesh fight and become close friends. Together, they fought wars, and ruled the city. Eventually, the goddess of war asked Gilgamesh to marry her but he refused, making her very angry. She retaliates by sending the bull of heaven down to attack Gilgamesh and Enkidu. In the battle, they killed the bull, but Enkidu injured his hand; he eventually died from his wound. After Enkidu died, Gilgamesh went on a quest for immortality. Gilgamesh was trying to find immortality for both Enkidu and Himself. After gilgamesh got the "immortality" plant and scratched himself with it he was bathing and a snake ate the plant. As soon as that happened Gilgamesh started to cry. Since he had already used the plant on himself, it was evident that he still wanted the plant for Enkidu. Another example occurred during Gilgameshes conversation with the boatman.
Saturday, August 3, 2019
Tsunami :: essays research papers
I think that every author has a purpose and reason behind there writing. Most of it was to make aware of the catastrophe, damage and affect that the tsunami and earthquake had on the nations that it hit. Also some of the information in the articles was to make aware of the efforts other nations were doing to help those affected. Other articles explained the origin of such catastrophes. For example, one article explains how many years of built up strain on 2 faults in the, what is known as the Sumatra Subduction Zone, suddenly slipped past each other creating an earthquake. From which the Tsunamis that hit the many nations across the Indian Ocean were originated. à à à à à My reaction to the articles and its findings were first how some authors think as to what they want to communicate. While the majority of authors focused on the damage the tsunami and earthquake caused and the death tolls there were some that focused on the origin of such events and predictions of when another one can happen and where. Others focused on actual interviewing of people affected and storytelling like writing of the events that the person saw and thought of at the time it happened. The articles really have not changed my views in anyway of the topic. I was very aware of the damages an earthquake can cause and how a tremor in the ocean can develop a tsunami. I was aware that one in our coast can happen from reading many books of history of tsunamiââ¬â¢s and earthquakes. Actually before I graduated high school I wanted to study seismology and be a seismologist. à à à à à I really canââ¬â¢t compare any experience iv had with the one in Asia. I did however experience an earthquake back in 1989. The Loma Prieta earthquake of 6.9 magnitude, that hit the bay area affected many lives including mine. I lived smack in the middle of the bay area at that time. My mom and dad both worked in Oakland and had to cross the two story Cypress freeway that collapsed. That day my mom was scheduled to work and did not go because she decided she had too many things to take care of. Usually around the time the quake took place she would be crossing that exact freeway that collapsed. Just to know or think that my mom could have been one of the victims trapped under
Friday, August 2, 2019
Statement of Purpose for Mba
School of Environment and Natural Resources SENR BiWeek August 6, 2012 A NOTE FROM DAVID~ AN UPDATE STAFF APPRECIATION PUBLICATIONS EVENTS DIVYA GUPTA SHARES HER FIELDWORK IN INDIA ~ I returned from India this summer after spending six months collecting data for my dissertation. My dissertation is on the role of local institutions in natural resource management. For data collection I was working in the central Himalayan region where I visited several villages to interview people about forest management activities that are conducted and coordinated by the local institution in the region.This local institution is called Van Panchayat (Forest Committee), it is a traditional institution that dates back to 1931. Since it was formed before independence (India got its independence in August 1947), it is significant in terms of rights of localsââ¬â¢ to natural resources. I collaborated with an NGO working in the region that helped me with navigating remote villages and also with arranging accommodations in the villages. Going from one village to another was a challenge as there was lack of proper road network so driving was near to impossible, but thankfully there were paths/trails that very intricately connected all the villages.Those trails were very beautiful, they cut through dense tropical forests and since I would walk on those trails on early mornings and evenings, it also gave me a chance to spot some beautiful birds on my way. I walked 7-10 miles/day on an average to get to my destination, which was hard in the beginning, but with time my body adapted. Also, the walking helped with keeping the body warm during cold winters. Unlike the west, the east experienced one of the coldest winters last year.The houses on the hills in India donââ¬â¢t have central heating systems, they barely receive a continuous 24 hour supply of electricity and water, so people burn wood to keep their houses warm and drink lots of ginger tea to keep their bodies warm. To understan d the dependence of people on the forests, I did a lot of homestays ââ¬â staying with local families was one of my most enriching experiences, it gave me a chance to see firsthand how closely these peopleââ¬â¢s lives were associated with forests. Also it was amazing to see how self-dependent those people were.They almost grew all their food, from grains to cereals to fruit and vegetables and even spices. Without any outside help, family members would work together to manage their fields ââ¬â it was quite incredible! I became very attached to all the families I lived with, they took very good care of me and always made sure that I was comfortable. While conducting field work in India, I received funding from the Environment Change Institute (University of Oxford) to participate at a conference in London.This was a unique opportunity for me to share ideas about my research, talk about its progress, and at the same time get valuable feedback from experienced people working i n the same area. Being my first time in the UK, this was a great chance for me to also explore parts of England and Scotland too! Continued on page 2 SENR BiWeek ââ¬â 2 On behalf of Ron Hendrick, I am excited to share information about a new service for a broad range of people who are professionally engaged in managing, protecting, and using our environment and natural resources, including students.The SENR will launch the Environmental Professionals Network (EPN) August 7th with two main components: multi-disciplinary interaction and networking through a community-oriented website at epn. osu. edu, and a monthly 2nd Tuesdays Breakfast Club on campus featuring great speakers on timely topics and offering additional networking opportunities. The EPN will strengthen SENR's support of people and organizations engaged in environmental management across Ohio and beyond. We recognize that even though society is information rich, quickly accessing information useful for your own needs can be quite challenging.This is often true in environmental management where so many social, economic, and technical factors crossing so many disciplines may be critical to solving a problem or creating an opportunity. The online querying capability of the EPN will facilitate quick access to information and knowledge from network colleagues who share a commitment to excellence in environmental management. It will also help work be more efficient and effective. The EPN online is free and participants can set their own level of involvement.Our speaker at the first 2nd Tuesdays Breakfast Club will be Larry Schweiger, President and CEO of the 4 million-member National Wildlife Federation, which is actively engaged in many critical environmental issues. I hope that you and others will want to be part of initiating the EPN at this exciting event Tuesday, September 11th, at the Nationwide and Ohio Farm Bureau 4-H Center ââ¬â OSUââ¬â¢s first LEED-certified building. Go to epn. osu. edu for information/registration. Please contact me with questions or for a copy of our brochure at 614. 47. 1908 or hanselmann. [emailà protected] edu. I would also appreciate you sharing information about EPN with your many colleagues. We need to cast a broad net and be inclusive. So please spread the word and forward our information; contact me for e-materials. Also, I would be happy to come out to your events to briefly share information about EPN and participation. Contact me anytime. I hope to see you for breakfast Tuesday, September 11th. Be there, and be part of starting something new, different, and important. O H ââ¬â I O!A Note from David Hanselmann ~ Divya cont. Before I started my field work, I was apprehensive about going to a strange place and being able to work successfully. But I was pleasantly surprised by the kind of encouraging response I got from people. I feel thankful to have had the opportunity to live and work in India amidst the beautiful Himalayas an d itââ¬â¢s people ââ¬â it was the most rewarding and inspiring experience. A great trip overall! Divya Gupta is a PhD candidate in the Environment and Natural Resource graduate program.Her advisor is Tom Koontz. OSU Wellness Celery ââ¬â more than a crunch! Once thought of as a nutritional zero, celery is actually a great source of potassium, a nutrient that helps reduce blood pressure and regulate the balance of fluids and minerals in the body. If you thought bananas were tops for potassium, hereââ¬â¢s a stalking surprise ââ¬â four medium celery stalks deliver about the same amount of potassium as a medium banana. For a quick snack, dip celery in hummus or peanut butter for some added protein. SENR BiWeek ââ¬â 3The New Undergraduate Major in Sustainability at Ohio State An Update from the Conference Chair There are 1500 to 1600 delegates from 75 countries expected to come to Columbus for EcoSummit 2012 on September 30 ââ¬â October 5 to hear 10 plenary prese ntations from the worldââ¬â¢s premier ecologists and environmental scientists and practitioners, and 600 invited presentations from around the world in 65 symposia and to participate in 21 forums and workshops on practical issues related to improving our environment.In addition, there will be another 850 general sessions and poster presentations during EcoSummit 2012. There are 6 pre-conference field trips based in Atlanta, New York, Washington DC, Miami, Chicago, and Columbus that will educate an estimated 100 international delegates about some to the large ecosystem restorations in the USA. Most delegates will take part in one of the 33 all-day mid-conference field trips that radiate throughout Ohio. This conference will focus on prescriptions for solving the worldââ¬â¢s environmental problems far more than on descriptions.Symposia and lectures will involve ecological engineering, ecological restoration, green infrastructure, the prosperous way down, adapting to climate chan ge, earth stewardship, ecohydrology, eco-informatics, ecological modeling, sustainable agriculture, protecting biodiversity, carbon sequestration, human ecology, and enhancing ecosystem services. The plenary speakers, Pulitzer Prize winners E. O. Wilson and Jared Diamond, will give a memorial to the work of the recently deceased Nobel Prize winner Elinor Ostrom, and a summary of the global contributions of H. T. Odum in ecological economics, engineering, and modeling, and energy futures.There will also be a 50th anniversary event of Rachel Carsonââ¬â¢s landmark book Silent Spring at this first conference to link the Ecological Society of America (ESA), The International Association for Ecology (INTECOL) and the Society for Ecological Restoration International (SER). Individuals can still register to attend at http://www. ecosummit2012. org/index. htm. Students who have a passion for sustainability can put their passion into practice by enrolling in Ohio Stateââ¬â¢s new major c alled Environment, Economy, Development and Sustainability (EEDS) (http://eeds. osu. edu/).The EEDS major is a multi-disciplinary degree program in sustainability that provides students in-depth training in the economic, business and social aspects of sustainability. This cutting-edge major provides the core knowledge and skills students need to pursue a career in sustainability in the private, public or non-profit sector. Sustainability is a rapidly growing field and knowledge of sustainability is becoming an important competency in many types of jobs. The academic rigor of this major, coupled with opportunities for hands-on learning, will give students an important advantage when it comes time to launching their careers.Students can enroll now for Fall 2012! Learn more about this pioneering major and how to enroll, sign-up for our newsletter, like us on facebook, and start following us on twitter and pinterest by visiting http://eeds. osu. edu/. Alumni Award Selection Rattan Lal w ill be honored with the OSU Alumni Association's Professional Achievement Award at a ceremony on Sept. 14th. He received his PhD in Agronomy in 1968. SENR BiWeek ââ¬â 4 Staff Appreciation The 2012 Staff Appreciation Week will be held August 13-17, 2012. Activities on the Columbus campus include the Rally for Wellness, Tuesday (8/14) from 9:00 a. m. to 1:00 p. . in the RPAC. Your Plan for Health and OSU Health Plan, the Department of Recreational Sports, and USAC sponsor this event. Nearly 100 healthand wellness-related exhibitors and professionals offer biometric screenings, chair massages, osteoporosis and skin cancer screenings, and samples of delicious, healthy food. Attending the health fair earns points toward the university's YP4H Faculty and Staff Incentive Program, so be sure to attend! The Staff Arts ; Crafts Exhibit will begin Thursday (8/16) with a reception 11:30 a. m. to 1:00 p. m. at Bricker 2nd Floor area. This exhibit will be on display into October.On Friday (8/ 17) a USAC Pep Rally at the Ohio Union will be held 12:00 to 1:30 p. m. Planned by USAC's Outreach and Engagement Subcommittee and staffed by USAC members, the pep rally features Ohio State cheerleaders, members of The Ohio State University Marching Band, Brutus Buckeye, and special guests to kick off the football season. The CFAES SAC will hold the Columbus Staff Appreciation Day on Tuesday (8/14) from 11:00 a. m. to 1:00 p. m. on the Kottman Hall lawn & gazebo area. There will be free lunch, ice cream, games and door prizes. RSVP at http://go. osu. edu/K6p. Wooster Fun Fest is Aug. 7th, 11:30-3:00, where staff will enjoy free food, games, and cheer on your tug-of-war team! The OARDC and ATI Staff Council sponsor this event. The CFAES SAC is currently accepting nominations for their 2012 Staff Recognition: Above and Beyond Awards and the Shirley Brooks-Jones Award. The Shirley Brooks-Jones Award recognizes staff excellence, the Key Values Award recognizes staff with less than 3 yea rs of experience. The Innovation Award goes to staff who initiate new improvements to the workplace, and the Special Recognition goes to a staff member who offered special assistance.Nomination forms are available online at the Staff Advisory Council website. Laura E. (Bast) Lindsey graduated with Honors in 2009 with BS and MS degrees from SENR, with a research focus in soil fertility. She has now joined the faculty in the HCS where she will serve as the Extension Specialist in Soybean and Small Grains for OSU Extension in collaboration with OARDC. Her focus will be to develop extension outreach education and research on soybean and wheat production within sustainable cropping systems. Laura is originally from Plymouth, OH.She obtained the PhD degree in Crop and Soil Science from Michigan State University in May 2012, where she conducted research in weed science and soil fertility. She has received several fellowships and grants, including the 2011 Outstanding Graduate Student Award in recognition of exceptional accomplishment, research, and service from the North Central Extension-Industry Soil Fertility Conference in Des Moines, IA. She is author of several peer-reviewed journal articles, numerous abstracts and proceedings articles, extension newsletter articles, and extension bulletins. If you would like to reconnect with Laura her email is lindsey. [emailà protected] edu. Alum Returns One Last Thing ââ¬â> Donââ¬â¢t wait! Take your PHA Today! Enrolled in an Ohio State medical plan? Complete the YP4H Personal Health Assessment (PHA) and Biometric Health Screening by Sept. 30th to receive the full 2013 PHA Medical Plan Premium Credit of $360. SENR BiWeek ââ¬â 5 PUBLICATIONS Bhatti, Tariq M. , Jerry M. Bigham, Antti Vuorinen and Olli H. Tuovinen. 2012. Chemical and bacterial leaching of metals from black schist sulfide minerals in shake flasks. International Journal of Mineral Processing 110:25-29. Chaudhary, D. R. , J. Saxena, N. Lorenz and R. P. Dick. 2012.Distribution of recently fixed photosynthate in a switchgrass plant-soil system. Plant Soil and Environment 58(6):249255. Drobyshev, Igor, P. Charles Goebel, Yves Bergeron and R. Gregory Corace, III. 2012. Detecting changes in climate forcing on the fire regime of a North American mixedpine forest: A case study of Seney National Wildlife Refuge, Upper Michigan. Dendrochronologia 30(2SI):137-145. Goebel, P. C. , K. S. Pregitzer and B. J. Palik. 2012. Influence of flooding and landform properties on riparian plant communities in an old-growth northern hardwood watershed. Wetlands 32:679-691.Goebel, P. C. , B. J. Pailk and K. S. Pregitzer. 2012. Structure and composition of riparian forests in an old-growth northern hardwood-hemlock watershed. Forest Ecology and Management 280:52-61. Gorney, Rebecca M. , Marsha G. Williams, Dawn R. Ferris and Lance R. Williams. 2012. The influence of channelization on fish communities in an agricultural coldwater stream system. American Midland Naturalist 168(1):132-143. Graser, William H. , III, Stanley D. Gehrt, Laura L. Hungerford and Chris Anchor. 2012. Variation in demographic patterns and population structure of raccoons across an urban landscape.Journal of Wildlife Management 76(5):976-987. Kautza, Adam and Mazeika P. Sullivan. 2012. Relative effects of local- and landscapescale environmental factors on stream fish assemblages: evidence from Idaho and Ohio, USA. Fundamental and Applied Limnology 180(3):259-270. Lane, Matthew, Nicola Lorenz, Jyotisna Saxena, Cliff Ramsier and Richard P. Dick. 2012. Microbial activity, community structure and potassium dynamics in rhizosphere soil of soybean plants treated with glyphosate. Pedobiologia 55(3):153-159. McConnell, T. E. 2012. The economic impact of Ohioââ¬â¢s wood furniture industry.Proceedings of the Forest Products Society 66th International Convention, Washington, DC. 7 p. Publications cont. McConnell, T. E. 2012. Forest products: Building economic growth i n Ohio. Procedings of the Forest Products Society 66th International Convention, Washington, DC. 6 p. McConnell, T. E. and D. K. Apsley. 2012. Jackson Countyââ¬â¢s forest economy. The Ohio State University Extension Fact Sheet F-76-12. McConnell, T. E. and G. W. Graham. 2012. Holmes Countyââ¬â¢s forest economy. The Ohio State University Extension Fact Sheet F-75-12. Sloan, John J. , Peter A. Y. Ampim, Nicholas T.Basta and Roger Scott. 2012. Addressing the need for soil blends and amendments for the highly modified urban landscape. Soil Science Society of America Journal 76(4)):1133-1141. Sullivan, S. Mazeika P. and Kerri T. Vierling. 2012. Exploring the influences of multiscale environmental factors on the American dipper Cinclus mexicanus. Ecography 35(7):624-626. PRESENTATIONS Charles Goebel presented ââ¬ËComplexity, resiliency, and restoration ââ¬â Lessons from the forests of eastern North America' as an invited presentation to the School of Natural Resources, Trinit y College in Dublin, Ireland (July 16, 2012).Eric McConnell presented ââ¬ËThe economic impact of Ohioââ¬â¢s wood furniture industry' and ââ¬ËForest products: Building economic growth in Ohio' at the Forest Products Society 66th International Convention in Washington, DC (June 3-5, 2012). SENR BiWeek ââ¬â 6 EVENTS Monday, August 6, 2012 CMASC Seminar @ 1:00 p. m. @ 460 Kottman Hall Speakers: Drs. Cerri and Maia, CMASC Visiting Scholars Title: Carbon Budget by Land Use Change and Biofuel Production in Brazil 2012 Teaching Orientation @ Ohio State Monday, August 13, 2012 CMASC Seminar @ 1:00 p. m. 460 Kottman Hall Speaker: Atanu Mukherjee, CMASC Postdoctoral Researcher Title: Impacts of Various Amendments in Soil Quality Friday, August 17, 2012 SENR Faculty Retreat @ 8:30 a. m. ââ¬â 4:30 p. m. @ Alum Creek State Park Guest: Kaz Obrietan, Marketing Specialist This annual event has been designed specifically for new Ohio State GTAs, to reduce anxieties, provide some tech niques and strategies for effective teaching, and suggest resources for further assistance. The orientation is sponsored by the University Center for the Advancement of Teaching (UCAT).Tuesday, Aug. 14, 2012 1:00ââ¬â2:00 p. m. , Hitchcock Hall Introduction to Teaching and Learning: Overview 2:20ââ¬â5:00 p. m. , Central Classroom Building Introduction to Teaching and Learning: Part I Wednesday, Aug. 15, 2012 9:00 a. m. ââ¬â12:30 p. m. , Central Classroom Building Introduction to Teaching and Learning: Part II Teaching as a Grader Teaching in the Clinical Setting Lunch ââ¬â On Your Own, 12:30ââ¬â2:00 p. m. 2:00ââ¬â3:30 p. m. , Hitchcock Hall University Policies and Procedures Every Teacher Should Know 3:30ââ¬â5:00 p. m. Physics Research Building Teaching Resource Fair Thursday, August 16, 2012 9:00ââ¬â10:15 a. m. and 10:30ââ¬â11:45 a. m. (morning sessions) 1:00ââ¬â2:15 p. m. and 2:30ââ¬â3:45 p. m. (afternoon sessions) Central Classroom Build ing (Unless otherwise noted) College Teaching Topics For more information visit the UCAT website. A New Website is Coming to SENR A team from SENR met on July 24th with a team from CommTech to officially kickoff a new SENR website. A college-wide project championed by Linda Martin, all academic units will have their web presence fall under a new CFAES umbrella site.Agricultural Communication, Education, and Leadership, along with Plant Pathology, have launched their new websites. A new CFAES Academic Programs website is scheduled to launch in August. The SENR website is scheduled to launch in January 2013. Kaz Obrietan of Kaz & Co. will also be contributing to the School's online presence. This SENR BiWeek contains highlights from the School along with announcements of upcoming seminars, programs and events. If you have items to be included in future mailings please forward your information to Pat Patterson.
Thursday, August 1, 2019
Mgt 4045
Explain the rationale for the global harmonization of financial reporting and disclosure requirements. -Make the financial statement more comparable across the global market so investors can invest their capital in more efficient comparable. 2. Identify two groups that are exerting pressure for pursuing global harmonization. How do these two groups stand to benefit from harmonization? -Investors are concerned with the reliability and comparability of sinacial statement in countries other than theirs.They favor this because it will help lower cost of investing in countries aboard and enhance the effectiveness of investment decisions. Multinational companies want global harmonization because of the increase in international diversity of manufacturing and sales. The fact that all accounting practices are not compatible means that they devote more resources to prepare and consolidate there financial statements. 3. What are the main obstacles to global accounting harmonization? In your op inion, are these obstacles likely to be overcome in the near future? The main obstacles are due to economics and politics. I think it will be a very slow and hard process to invoke in the near future because of everyone sensitivity and pride of there own countries.The polices would have to come from a super national organization and combine principals of many different countries. 4. What is the role of each of the following supra-national organizations? a. International Accounting Standards Board (IASB) -Developed as a parent entity of the IASB, it is an independent standards setter that assumes accounting standards setting responsibilities from IASC. . International Federation of Accountants (IFAC) -Organizational accounting organization that represents accountants employed in public practices, and the primary activity is to serve public interests and to facilitate cooperation among members. c. International Organization of Securities Commissions (IOSCO) -Known as the international standard setters for securities market, it promote high standards of regulation for sounds markets, and establishes standard and effective surveillance of international securities to name a few objectives. d.Organization for Economic Cooperation and Development (OECD) -ââ¬Å"Rich mans clubâ⬠, comprised of 30 countries that produce 2/3 of the worlds goods and services in were all countries are committed to a market economy and pluralistic democracy, that provided governments with a setting to discuss, develop, and perfect economic an d social policies. 5. The FASB has described their proposal to transition to IFRS as an ââ¬Å"improve and adoptâ⬠approach. What are the two parts of this ââ¬Å"improve and adoptâ⬠proposal? Why does the FASB support this approach? First, the ââ¬Å"improve and adoptâ⬠plan will require a joint effort by FASB and IASB to develop and improve standards in the areas that will benefit financial statements users universally. Secondly, a gradual approach transition to IFRS will reduce the disruptions that might occur from an abrupt switch. -Third, this approach allows other infrastructures elements to improve and converge while IFRS and improved and mandated. Finally, this approach avoids the added cost and complexity of dealing with two accounting systems. 6.What is the current plan for joint projects between the FASB and IASB? What is your assessment of the reasonableness of this plan? -The current plan between the joint projects is on a modified strategy and a delayed timeline for several of their convergence project extended till the end of 2011. Even thought that are delayed it is said that it will not negatively impact the SECââ¬â¢s timeline. I think it is a good idea to have a longer period of time to implement these joint projects because it gives the stakeholders more time to express there input. 7.The PWC article identifies eleven (11) joint projects currently underway (i. e. , financial instruments, revenue recognition, leases, etc. ). Select three of these joint projects to consider in depth. For the three projects you have selected: -Financial Instruments- The issues with the financial instruments used to cause an inconsistent way of reporting value, revenue and other forms of financial informationââ¬â¢s that could misleading investors. The joint project it to bring off these financial instruments together to make it easier to understand.To bring convergence there is a need for multiple new a more useful approaches like, recognizing losses earlier and recognizing credit impairments when not thought to collect. -Revenue recognition- Revenue recognition currently recognizes revenue when the customer signs into an agreement and values the price of fulfillment as being a fixed value. The new joint project would require the recognition of a contract come after the contract is fulfilled and not be able to keep the value as fixed.Another important aspect of the proposal is to est ablish principles to promote comparability among similar contracts. -Leases- -Consolidation- Under the ne joint projects, many of the companies will still be able to consider certain investment companies under the U. S. GAAP are likely to continue to meet qualifications under the new definition, but some may not. The one major change will be defining if the company has control over the investment company and how that will be determined. a. Provide a brief overview of the issue. b. Explain why it is important. c.Describe what needs to be done to bring about convergence. 8. The authors of the last article, Paul Miller and Paul Bahnson, are not proponents of international uniformity of accounting standards. Identify three reasons they are against it (they provide more than three). Do you agree? -He believes that uniformity is not comparable, it kills innovation, and doesnââ¬â¢t believe IFRS is uniformed. I do agree with him in some aspects because uniformity across a global market, while a very noble goal, is almost impossible to achieve and could result in so many problems.
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