The Effects Of Suicide On Our Society - 2173 Words

The Effects of Suicide On Our Society People have been committing suicide since the beginning of time. Suicide is defined as the death of a person, caused by self-directed injurious behavior, with any intent to die as a result of that behavior. A suicide attempt, is a non-fatal, self directed, potentially harmful behavior, with any intent to die as a result.. A suicide attempt may or may not result in personal or physical harm. Suicidal ideation is an individual having ideas and considering or planning to end his or her life. Suicide is usually carried out as a result of ultimate despair due to certain mental disorders such as severe depression, schizophrenia, borderline and bipolar personality disorders, alcoholism and or drug abuse. High stress levels and anxiety due to financial difficulties and personal relationships can also be contributing factors of suicide. According to The National Institute of Mental Health, research has shown that the majority of victims of deaths by suicide had been diagnosed with some type of depressive mental illness. Suicide and suicide attempts have a dramatic impact and take an enormous toll on society. According to recent studies by the CDC, suicide is the 10th leading cause of death among Americans. CDC reports state that last year alone, there are more than 38,000 people who have committed suicide, over one million people have been reported of making a suicide attempts, and two million people have been reported of thinkingShow MoreRelatedThe Effects Of Suicide On Our Society3736 Words   |  15 PagesThe Effects of Suicide On Our Society 3 Introduction: People have been committing suicide since the beginning of time. Suicide is defined as the death of a person, caused by self-directed injurious behavior, with any intent to die as a result of that behavior. A suicide attempt, is a non-fatal, self directed, potentially harmful behavior, with any intent to die as a result. A suicide attempt may or may not result in personal or physical harm. Suicidal ideation is an individualRead MoreThesis Statement . The Act Of Suicide Effects Many Individuals1528 Words   |  7 PagesStatement The act of suicide effects many individuals worldwide. The medical definition of suicide is â€Å"the act or an instance of taking one’s own life voluntarily and intentionally† (Turner,1). However, suicide is more than just a medical condition. Emile Durkheim, referred to this state as altruism, which means that an individual’s personality is preserved to be of little value; he called this altruistic suicide (Douglas, 13). On the other hand, there are many types of cause and effect relationships ofRead MoreTeen Suicide, Depressing Isn t It? If You Only Knew?1158 Words   |  5 PagesTeen Suicide, Depressing Isn’t It? If You Only Knew †¦ According to Merriam-Webster online dictionary, suicide is a noun defined as the act of taking your own life because you do not want to continue living. Teenage is a noun defined as relating to people who are between thirteen and nineteen years old (Merriam-Webster). Several factors can lead to a teenager making the decision to commit suicide. When it does happen or an attempt is made, it can be very difficult to pinpoint the reason(s). TeensRead MoreThe Sociological Imagination, By C. Wright Mills799 Words   |  4 Pagesparticular, it plays a paramount role in Donna Gaines Teenage Wasteland. It is a tragic story of 4 teens who together, committed suicide. The teens were deemed as â€Å"dropouts, druggies† [Teenage Wasteland 8.2] by newspapers and were still treated with disdain even after their deaths. However, using the sociological imagination, Gaines argues that this is not simply a suicide committed by â€Å"troubled teens† but other underlying themes are presen t. One of the first instances where Gaines incorporatesRead MoreArgumentative Essay About Transgender1161 Words   |  5 PagesThe topic of gender is becoming more and more relevant in our society today. A big issue, however, that no one seems to talk about or realize are the issues of violence and discrimination, specifically towards transgender people. The violence and discrimination targeted towards transgender people and transgender people of color are increasing at an alarming rate. First, we need to differentiate between sex and gender. We often think of sex and gender as being the same or related to each other butRead MoreMedia s Effect On Teens986 Words   |  4 Pagesteens being the largest group of victims. In the current situation, our economic, social and political decisions are widely being influenced by the invisible hands of money hungry media. According to the Centers for disease control and prevention (CDC), the suicide rate is currently the third largest leading causes of death among teenagers, and the numbers are growing day by day. Media’s contribution to this upward trend of suicide may be debatable, but we can’t deny the influence of television commercialsRead MoreThe Suicide Of Canad Teen Suicide1572 Words   |  7 PagesTeen Suicide in Canada In the modern, technological society we live in today, information can be shared instantaneously. This can usually be seen as a positive, by providing much needed information to the public in times of a crisis, or joyous celebrations of achievements. However, in contrast with the positive aspects there are also negative aspects. Cyber bullying of individuals and incessant harassment of individuals online has become a major problem in societies across the world, leadingRead MoreToulmin Model in Relation to Social Media Effects964 Words   |  4 PagesMedia: The Downfall Nisha Abraham Sullivan University ENG 204: Advanced Writing July 11, 2013 Abstract Social Media is affecting our society in a negative way. From being the number one cause of divorce, ruining people’s careers, and being a haven for teen suicides, many misfortunes arise due to social media. People may not notice its damaging side effects yet it is slowly but surely proving detrimental to all involved in the game. By taking a step back and maintaining self-control, any humanRead More Assisted Suicide Essay1518 Words   |  7 Pages The right to assisted suicide is an intricate topic posed upon those in the United States and several other countries throughout the world. Assisted suicide proposes a controversy of whether or not a person has a right to solicit death through the help of a licensed physician. This issue has sparked an intense moral controversy. Assisted suicide has become apparent in various places around the world such as the Netherlands, Belgium, Luxembourg, Switzerland, Oregon and Washington (Humphry)Read MoreAssisted Suicide And Its Effects On Society1070 Words   |  5 PagesAngela Kingkittisack Eng 112 Prof. B Walsh April 29, 2016 Assisted Suicide Medical science has greatly evolved in prolonging people’s lives, even those suffering from terminal illnesses. Some people believe that patients should be allowed medical assistance to voluntarily end their lives, when and how they choose. This concept is called assisted suicide; this practice involves helping a person who is helplessly ill to end his or her own life. This issue is a sensitive topic, as medical sciences

How MS-DOS Put Microsoft on the Map

On August 12, 1981, IBM introduced its new revolution in a box, the Personal Computer complete with a brand new operating system from Microsoft, a 16-bit computer operating system called MS-DOS 1.0. What Is an Operating System? The operating system orOS is the foundation software of a computer and schedules tasks, allocates storage, and presents a default interface to the user between applications. The facilities an operating system provides and its general design exerts an extremely strong influence on the applications created for the computer. IBM and Microsoft's History In 1980, IBM first approached Bill Gates of Microsoft, to discuss the state of home computers and what Microsoft products could do for IBM. Gates gave IBM a few ideas on what would make a great home computer, among them to have Basic written into the ROM chip. Microsoft had already produced several versions of Basic for different computer system beginning with the Altair, so Gates was more than happy to write a version for IBM. Gary Kildall As for an operating system (OS) for an IBM computer, since Microsoft had never written an operating system before, Gates had suggested that IBM investigate an OS called CP/M (Control Program for Microcomputers), written by Gary Kildall of Digital Research. Kindall had his Ph.D. in computers and had written the most successful operating system of the time, selling over 600,000 copies of CP/M, his operating system set the standard at that time. The Secret Birth of MS-DOS IBM tried to contact Gary Kildall for a meeting, executives met with Mrs. Kildall who refused to sign a non-disclosure agreement. IBM soon returned to Bill Gates and gave Microsoft the contract to write a new operating system, one that would eventually wipe Gary Kildalls CP/M out of common use. The Microsoft Disk Operating System or MS-DOS was based on Microsofts purchase of QDOS, the Quick and Dirty Operating System written by Tim Paterson of Seattle Computer Products, for their prototype Intel 8086 based computer. However, ironically QDOS was based (or copied from as some historians feel) on Gary Kildalls CP/M. Tim Paterson had bought a CP/M manual and used it as the basis to write his operating system in six weeks. QDOS was different enough from CP/M to be considered legally a different product. IBM had deep enough pockets, in any case, to probably have won an infringement case if they had needed to protect their product. Microsoft bought the rights to QDOS for $50,000, keeping the IBM Microsoft deal a secret from Tim Paterson and his company, Seattle Computer Products. Deal of the Century Bill Gates then talked IBM into letting Microsoft retain the rights, to market MS-DOS separate from the IBM PC project, Gates and Microsoft proceeded to make a fortune from the licensing of MS-DOS. In 1981, Tim Paterson quit Seattle Computer Products and found employment at Microsoft. Life begins with a disk drive. - Tim Paterson

Abu Dhabi Securities Exchange Market Example For Free - Free Essay Example

Sample details Pages: 3 Words: 1047 Downloads: 10 Date added: 2017/06/26 Category Economics Essay Did you like this example? Abu Dhabi Securities Market was established in 2000, the market has a legal personality and financial autonomy and administrative and supervisory and executive powers necessary for the exercise of his functions. Market aims to provide an opportunity to invest savings and funds in securities in the interest of the national economy and ensure the safety and accuracy of transactions and ensures interaction of the forces of supply and demand to determine prices and to protect investors and strengthen the foundations for proper handling and equitable and tighten controls on trading in securities to ensure the safety actions and procedures, and develop Awareness of the investment to ensure that savings are channeled to productive sectors, contributing to the achievement of financial and economic stability. https://www.adx.ae Economic functions  of the  Stock Exchange Stock exchange has a great impact on the economic level in the country. In thi s section we will mention some of the function of the stock exchange. Development saving: stock exchange encouraging the investment in the field of securities and savings are channeled to serve the national economy which is reflected most clearly in a state of small savers who do not have the little tags which cannot create separate projects and then prefer to buy securities a b t a financial measure of financial energy which helps to serve the purposes of economic development Assistance in funding: investment in stock exchange helps to transfer of funds from lenders to borrowers. The lenders are reducing the rate of consumer spending in the current time and saving part of it is willing to get higher incomes in the future when the time comes-term recovery of these loans. Contribute to the financing of development plans: in most time, the government may not have enough money to spend on the project, so the government will go to inform their stock to the public. Directing resources to areas most profitable: the bid and ask trading seeking to achieve high efficiency in directing resources to the citizens to industrial and commercial. To reach this level of efficiency, it should availability this objective: the prices efficiency, the quality of trade, equity markets, and security. Achieve equilibrator prices for securities: If the stock market based on a firm foundation and strong will determine the prices of securities traded in a realistic manner and on the basis of sufficient knowledge and a high degree of justice. The possibility of assessing companies and investment projects efficiently: by contribute to raising the awareness of investors and the horrible reality of companies and projects Provide transparency: The stock exchange requires companies whose securities are listed on the disclosure of all their data to investors, including in turn creates a state of transparency reflects the economic reality of the country and encourage more ca pital to invest in the country. Types of exchanges Since the stock market is a meeting place for sellers who are buyers who have the supply side demand side there are many types of exchanges, including: Employment exchange: The place where workers meet together and hold meetings to organize themselves and view the proposals for various services that could be offered by work Stock Exchange. Products exchange: It also called the trade exchange which a place Where they are sold the material and basic products such as cotton and sugar which are dealing in this market on basis of samples displayed different products , where products has sold several times and determined by the domestic and international prices. Stock value exchange: Transfer of ownership of these shares and bonds from hand to hand; it is the most famous type of stock exchange. These stocks and bonds are dealing through brokers and intermediaries. Currency exchange: Is one of the markets dealing in forei gn exchange and are located in all parts of the world, particularly in major centers such as New York and London, Paris and Tokyo, linked to these markets to each other through computer networks and telephone, fax and telex and other means of communication. Modus operandi  in the  stock market Stocks markets are generally operate on the basis of Bid and ask. There are no direct contacts between investors, the relationship between investors done by intermediaries or brokers. In this case each investor will have contract with the brokers, he will decide to buy or sell depended on the market price or the investor will determined the prices for broker, and the prices will affect by the numbers of ask and bid. The person concerned in the implementation of the brokerage company registration command, whether for sale or for purchase on the stock exchange and trading system as soon as verification of client balances of securities in the case of a sale of its assets or cash in case of purchase. Circulation  on the same day To buy and sell Securities at the same day to increase the profit in short time, which led to increase in the value and Volume of the trade. Also it protects the investor from the changing in the prices in the long time, but it has a risk for new investors who dont have enough experience in expecting of prices changes. Are dealing with  the Stock Exchange Investors will deal with two types of people when they are dealing with the stock exchange. Direct people: the investor will deal with the broker and financial advisor, the broker who is responsible for transaction of buying or selling the stock and financial advisor which could be a person or a company which specialize in financial advisor. In direct people: it mean that the investor who will buy the stock cant know from who will buy the stock ,also the investor who want to sell the stock ,he will not know to whom the stock will go. A l ist of the best traded stocks and bonds in the UAE ALDAR Properties DANADana Gas Sorouh Real Estate Company Etisalat METHAQMethaq Takaful Insurance Co WAHAWaha Capital RAKCCRas Al Khaimah Cement Company RAKPROPRAK Properties FGBFirst Gulf Bank GCICGreen Crescent Insurance Company ADIBAbu Dhabi Islamic Bank NBADNational Bank of Abu Dhabi REFRENCE Unknown Author.(n.d) Retrieved January r3,2011,from https://www.adx.ae/English/AboutADX/Pages/MarketEstablishment.aspx ) Hasan Hamdi, (2006) your way for stock and investment. frist editions. Damascus and Cairo, Arabic Book house. ÃÆ'ËÅ" ­ÃƒÆ'ËÅ" ³ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã‚   ÃÆ'ËÅ" ­ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ÃƒÆ'ËÅ" ¯ÃƒÆ'â„ ¢Ãƒâ€¦Ã‚   )2006( ÃÆ'ËÅ" ¯ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'â„ ¢Ãƒâ€¦Ã‚  ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'â„ ¢Ãƒâ€ Ã¢â‚¬â„¢ ÃÆ'ËÅ" ¥ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã‚ ° ÃÆ'ËÅ"ÃÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'ËÅ" ¨ÃƒÆ'â„ ¢Ãƒâ€¹Ã¢â‚¬  ÃƒÆ'ËÅ" ±ÃƒÆ'ËÅ" µÃƒÆ'ËÅ" © ÃÆ'â„ ¢Ãƒâ€¹Ã¢â‚¬   ÃÆ'ËÅ"ÃÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'ËÅ"ÃÆ'ËÅ" ³ÃƒÆ'ËÅ" ªÃƒÆ'ËÅ" «ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ÃƒÆ'ËÅ"ÃÆ'ËÅ" ±, ÃÆ'ËÅ"ÃÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'ËÅ" ·ÃƒÆ'ËÅ" ¨ÃƒÆ'ËÅ" ¹ÃƒÆ'ËÅ" © ÃÆ'ËÅ"ÃÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'ËÅ" £ÃƒÆ'â„ ¢Ãƒâ€¹Ã¢â‚¬  ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã‚ ° , ÃÆ'ËÅ" ¯ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ÃƒÆ'ËÅ" ´ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡ ÃÆ'â„ ¢Ãƒâ€¹Ã¢â‚¬  ÃƒÆ'ËÅ"ÃÆ'â„ ¢Ãƒ ¢Ã¢â€ š ¬Ã… ¾ÃƒÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡ÃƒÆ'ËÅ"ÃÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã‚ ¡ÃƒÆ'ËÅ" ±ÃƒÆ'ËÅ" © , ÃÆ'ËÅ" ¯ÃƒÆ'ËÅ"ÃÆ'ËÅ" ± ÃÆ'ËÅ"ÃÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'â„ ¢Ãƒâ€ Ã¢â‚¬â„¢ÃƒÆ'ËÅ" ªÃƒÆ'ËÅ"ÃÆ'ËÅ" ¨ ÃÆ'ËÅ"ÃÆ'â„ ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾ÃƒÆ'ËÅ" ¹ÃƒÆ'ËÅ" ±ÃƒÆ'ËÅ" ¨ÃƒÆ'â„ ¢Ãƒâ€¦ Don’t waste time! Our writers will create an original "Abu Dhabi Securities Exchange Market Example For Free" essay for you Create order

Daphne du Maurier’s Rebecca Disparities Between Upper and...

Disparities between upper and working class women and their roles in society are made very obvious in gothic literature. However, they are especially highlighted in Daphne du Maurier’s Rebecca, in which the protagonist sits between the upper and lower classes because of her own choice to marry a man from a higher class than herself. In the time period that the book was written, there were still large distinctions in class, though it was also a period that allowed for more social mobility because the older distinctions in class were beginning to fall away. The protagonist’s choice to marry a man so far above her in social class sets the stage for a love story that challenges society’s expectations of a woman’s role in her marriage and†¦show more content†¦For example, Maxim’s grandmother’s moment of senility causes his wife great embarrassment, because the statement made earlier on in the story about his sister Beatrice, that â€Å"i f she doesn’t like you, she’ll tell you so, to your face†, is also true about his grandmother, an upper class woman comparing Mrs. de Winter to Rebecca (du Maurier, 78). Though she still does not notice Maxim’s occasional harsh treatment of her because of her love for him, she is most painfully aware that other characters keep a close eye on her, waiting to make judgments. The other characters of the novel reward Rebecca’s rampant and wild behavior because she did what was expected of the upper class woman in terms of social expectations, whereas the inexperienced behavior of Mrs. de Winter often only wins her resentment and harsh judgement from others. The protagonist’s marriage to Maxim establishes exactly what kind of expectations will be heaped on her by the surrounding people and life, and â€Å"her conformity to a domestic discourse compels her to establish a division between Rebecca and herself†, subconsciously placing Rebecca on a level above herself (Miquel-Baldellou, 33). Mrs. Danvers, who shows general dislike towards the new Mrs. de Winter, is the main contributor to and often the symbol of the narrator’s inability to reach the same standards that Rebecca set. The housekeeper, despite the protagonist’s honest effort to be a good wife and mistress of the house, still

Mgt100 Free Essays

It has been argued that, while difficult, organisational culture can be changed. Do you agree? Why or why not? There are many things that it is difficult for organisations culture can be changed. Organisation culture is talking about share values, principles, tradition and ways of doing things. We will write a custom essay sample on Mgt100 or any similar topic only for you Order Now However it influence the ways organisation members act. There are some academic journals and books talk about organisation culture and how could it be change. 1. GR Jones (2007) Organizational theory, design, and change 2. Taylor Francis (2012) TQM and organisational culture reference to http://www. tandfonline. com/doi/abs/10. 1080/14783363. 2012. 647847 3. CK Lee, B Tan†¦(2008) The impact of organisational culture and learning on innovation performance http://inderscience. metapress. com/content/6334164r472up141/ WebQuest Activity 4 Use your referencing guide to find 10 mistakes in the following paragraph and reference list. Superscript numbers indicate approximately where the mistakes are. One has been done for you. It is difficult to derive a simple meaning of culture and many texts on the subject open their discussions with a range of definitions (Linstead, Fulop, Lilley, 2009 and Taylor, 2004). For example: Culture refers to â€Å"a complex set of values, beliefs, assumptions, and symbols that define the way in which a firm conducts its business† (Barney, 1986) and many authors follow similar variations on the theme of â€Å"shared values† (Robbins, Millet, Waters-Marsh, 2008 and Schermerhorn Jr, et al. , 2011) . Organisational culture is not the same as national culture which can sometimes work against the values an organisation is trying to encourage (Gerhart, 2009). References Barney, J. B. (1986). Organizational culture: can it be a source of sustained competitive advantage? Academy of Management Review, 11 (3), 656-665. Gerhart, B. (2009). How much does national culture constrain organizational culture? Management Organization Review, 5(2), 241-259. Linstead, S. , Fulop, L. , Lilley, S. (2009). Management Organization: A Critical Text. Houndmills, Basingstoke: Palgrave Macmillan. Robbins, S. , Millet, B. , Waters-Marsh, T. (2008). Organisational behaviour (5th ed. ): Pearson Education Australia. Schermerhorn Jr, J. R. , et al. (2011). Management (4th Asia-Pacific ed. ). Milton, Qld: John Wiley Sons Australia. Taylor, C. (2004). Leveraging corporate culture to build corporate performance. Sydney. ANSWERS 1. The word â€Å"for example† should put after full stop like as above 2. Semi colon should be used instead of ‘and’ 3. Not necessary to put ‘for example’ in parentheses 4. The list has the heading References 5. The references list should be start a new page 6. The publisher of the book has to be mentioned at the last, put a colon after the publication place instead of a full stop. 7. Single quotation should be used instead of â€Å"double quotation† 8. The author name should be in normal form not Italic form 9. All the authors should be mentioned instead of putting ‘et al’ if the book has 6 or 7 authors, otherwise ignore the ‘et al’ if it is written only by one author. 10. The location of the publication should be mentioned. How to cite Mgt100, Essay examples

Auditing Theory and Practice for Coca Cola Amatil - myassignmenthelp

Question: Discuss about theAuditing Theory and Practice for Coca Cola Amatil. Answer: Introduction This study encompasses real case example of Coca Cola Amatil, which is one of the largest company in Australia and has been operating since 1904. With global presence, the company is the worlds largest bottlers as well as distributors of the Coca Cola beverage range, which is operated, especially in the Asia Pacific region. The company has been constantly improving and adapting to the changes in the international market conditions (Coca Cola Amatil, n.d.a). The company aims to deliver shareholders returns, sustainably along with the availability of various facilities in production, warehouse and wide product range (Coca Cola Amatil, n.d.b). The objective of this particular study is to illustrate the significance of audit planning for a large company such as Coca Cola. The detailed understanding of the real issues that may be faced by the company, while auditing is also covered in this assignment. Furthermore, the key risk factors inherent in nature were identified, so that the impacts of the audit on the company could be analyzed. Thus, with the help of this, appropriate audit objectives to avoid such risks were also indentified considering the auditing theories and practices of the company. In the later part of the study, the impacts of identified risks on the nature of audit evidence mix were examined in relation to the company. Moreover, the evidence mix consists of five key elements namely tests of control, tests of balances, tests of transactions, analytical procedures and understanding internal control. Identification of the Key Inherent Risk Factors Risk and Its Possible Impacts 1. What is the Risk? Considering Coca Cola Amatil (CCA), particularly auditing perspective was taken into consideration, wherein its key risks were identified, which could have an impact on the future audit proceedings such and all the activities related to it. As per the requirements, the potential misstatements that are evident while conducting the auditing procedures are done under the principles set up by the Australian Accounting Standards Boards (AASB) and ASX standards in compliance with Corporation Act 2001. It has been complying with the accounting, financing and auditing standards, thereby facilitating continuous disclosures under the ASX listing rules and regulations as well as Corporation Act 2001 (Coca Cola Amatil, 2016). As per the requirements, the company reviews its practices on a regular basis in order to enhance the overall performance. This involves the key governance policies such as corporate governance, charters, various codes and policies and constitution (Coca Cola Amatil, n.d.c, CCA, 2016c). The four critically inherent risks that are highlighted in the case of Coca Cola Amatil were interest risks, market risks, financial disclosure risks and operation and control risks. Apart from these risks, there were tax risks as well, such as increase in the rate of income tax or changes in tax laws would have adverse effects on its financial results. Although, it is believed that the estimates of the company were reasonable however, tax audits have been undertaken frequently to avoid any kind of misrepresentation in the reports as per the Audit Committee (SEC, 2015). Therefore, to mitigate these risks, it ensured to maintain tax transparency in the field of auditing, financing and accounting disclosures in its financial reports (CCA, 2016b). 2. Why is it a Risk? The principle accounting policies and estimates that Coca Cola Amatil followed was principles of consolidation, recoverability of current and noncurrent assets, income tax, pension plan valuation and revenue recognition. Wherein, the company made its disclosures with the support of its Audit committee. The assumptions/estimates were made based on the critical analysis of the current as well as future events and actions. The company also uses financial instruments, which are derivative in nature to reduce the effects of exchange rates of foreign currency, commodity prices, interest rates and other market risks (SEC, 2015). In order to mitigate the impacts and manage the risks that may be faced by the company, a risk management policy passed in the year 2011 that would significantly help in overcoming the same. Its key objective was to manage and forecast the risks. This policy was made in compliance with the Principle 7 under the ASX standards relating to the corporate governance and best practices. This in turn, shall increase trust among the public and attract more shareholders. The company further utilized integrated risk analysis technique to evaluate the risks, thereby increasing its opportunities, which would enable it to competitive advantage. Correspondingly, Audit and risk committee was formed, which ensured that there were no flaws in the financial reporting, thereby ensuring transparency, integrity and balance of disclosures and relevant information. This committee also assured internal control to maintain the effectiveness of the company and conducted internal and external auditing, so that it can satisfy internal auditors and facilitate the process of independent auditing. In addition, external auditors performance was also aimed to assess the risks by complying with the auditing standards (CCA, 2017). In response to the inherent risks of tax and policy changes along with the other involved risks, the company had a committee charter to address the auditing and financial risks. This charter was responsible for reviewing the financial statements issued, which also focuses on making the required recommendations. It has been successfully covering all the risks with the assistance of various policies regarding business planning, business conduct, disclosures, environment, asset protection, fraud plan, occupational safety, purchasing, treasury, water and whistle blower protection (CCA, 2011). Thus, it can be opined that it has been systematically handling financial and disclosure risks. 3. Appropriate Audit Objectives Additionally, the company also had the intension to eradicate the operational and control risks that might exist. There were risks related to treasury that was faced by the company, which included borrowing and currency aspects. Another prominent risk was related to sustainability and economic conditions along with various situations that aroused in the global market. In addition, it also involved risks related to material business. The primary business risks included macro-economic factors, geopolitical risks, occupational safety/health issues and regulatory changes. Hence, to have an equal share in the risks and reducing its impact has been collaborating with partners. Especially in the context of Australia, the company was facing the issue of decline in the overall earnings with respect to Sparkling Soft Drink category as well as in Indonesia and New Zealand. This ultimately resulted from the wellness and health concerns of the customers, wherein the public were becoming more heal th conscious and avoided the consumption of artificial ingredients and sugar. This resulted in shifting their tastes and preferences to low calorie products especially in the developed countries (CCA, 2016a). Therefore, with respect this case, there has been the risk of market changes in which the existing and potential customers changed their preferences, thus posing threat to the company. To tackle all these situations and emerging competition in the global market, the company aimed to be more cost-competitive. To mitigate the business risks, the company had effectively implemented the OHS framework keeping into consideration the nature of activities that took place in the company, in order to overcome accidents that might occur. Thus, with the help of regular reviewing, the management processes and policies are focused on addressing these issues. Furthermore, external auditing was also done for covering other risks such as utility disruptions and natural disasters (CCA, 2016a). Thus, there may be certain appropriate audit objectives for future considerations, as there is a possibility of increase in its leverage due to the result of pressures that was faced by the company from its wholesale customers. The company must maintain its policies according to the requirements of the shareholders, so that they can be easily attracted in the larger numbers, as compared to its current numbers. There is also a possibility that the company can have structural changes. The position of CCA has also been less secured in case of carbonate beverages as per the Australian market, which was mostly due to the changes in the preferences of the consumers of beverages as well as the increase of the bargaining power of the wholesalers. These were acting as a risk for the company which resulted in lower earnings and growth. Thus, it was noted that the financial results for the year 2017 was weak as per the rating that was provided. Therefore, the company must focus on putting more effort on its rating methodologies while auditing along with increasing the verifiability of its accounting and financial disclosures in the annual reports and other relevant documents (Staff, 2017). Understanding the Audit Evidence Mix The Audit evidence mix is a technique that is used to get the audit evidence extracted from the integration of substantial procedures and tests of control, which are intended to be obtained by the auditors to select the audit options. The test of control includes tests that are performed in order to obtain the audit evidences. Consecutively, the substantial procedures included test that were performed to detect the misstatements in the material information of the company. This was designed for suitable and effective operations of the internal control and accounting systems. These included tests of details of balances and transactions along with the analytical procedures of the financial statements. Therefore, companies must have pre-determined procedures to obtain the required Audit evidences. The basic procedure to be followed was conducting inspections, then after the results must be observed. Furthermore, inquiry must be done with confirmation, which is then followed by analytical procedures that must be carried along with computation (Accounting Financial Tax, 2009). The inspection must be done basically regarding the tangible assets of the firm along with its previous records and documents. The observation must be done by the auditor and inquiry must be carried forth to gather information regarding all the aspects of the audit evidence. After all these processes, confirmation must be presented as a written response form a third party after verification. In addition, computation involves authenticity and accuracy of the information collected through recalculation and re-performance. Subsequently, the analytical procedures include comparing financial information with the generated information, other anticipated results such as budgets in an industrial basis. Furthermore, the relationship between the non-financial and financial information is examined. All these information generated are critically analyzed to obtain sufficient and appropriate audit evidence mix. Considering these necessities, it must be complying with the international standards f or auditing. This ensured proper compliance of material aspects with the requirements of essential procedures and basic principles under the International Standard on Auditing 500 Audit Evidence (Accounting Financial Tax, 2009, HKICPA, 2017). With particular reference of the risks that were apparent in the company, Coca Cola Amatil, the impact of individual risks on the evident mix was examined. Various risks were already mitigated with the help of the risk framework used by the company. Additionally, the management department and moreover financial audit was done internally as well as externally, which was one of the important phases of its accounting and financial reporting. The material risks such as exchange rates, price changes and similar issues can be mitigated with the support of appropriate evidence mix, which will enable the engagement of financial audit, thereby generating evidences for audit collection. Thus, this will eliminate any chances of misstatements and helps in managing the material business risks (CCA 2016). With proper audit evidence mix usage, the current risk it was facing can be mitigated, as the company will ensure proper representation of the facts and figures. This in turn shall reduce the pos sibility of any risks because the company shall built trust among the investors and shareholders with no red flags or misstatements in the accounting and financing reports regarding disclosures as per AASB and ASX standards. Furthermore, conducting proper tests and using assertions while obtaining the audit evidence during the audit procedures must be systematically and critically facilitated to reduce the possibility of any risks (AUASB, 2013). Therefore, for the purpose of monitoring such risks, the companies require to establish a risk assessment report as per Corporations Act 2001, which assists in effectively manage the possible financial risks through insurance, contracts or currency swaps (Austlii, n.d.a, Austlii, n.d.b). Conclusion In an overall basis, conclusions can be drawn that considering all the risks, the key inherent risks factors affected the performance of Coca Cola Amatil and accordingly shall have an impact on its future audit and its planning. However, understanding the concept of Audit evidence mix, the effect of the risks that the company was facing especially was the change of tastes and preferences of the customers, which require to be mitigated. This was the greatest concern for the company therefore, with initially improving the product lines according to the demands. This will thereafter, accordingly plan out the changes in the audit evidence mix. Furthermore, by forecasting the requirements during the procurement of raw material procurement and manufacturing helps in maintaining the quality of information and disclosure. References Accounting Financial Tax, 2009, Audit evidence, Home, viewed 22 September 2017, https://accounting-financial-tax.com/2009/10/audit-evidence/. AUASB 2013, Auditing standard ASA 500 audit evidence, Auditing and Assurance Standards Board, pp. 1-20. Austlii, n.d.a, Corporations Act 2001 - SECT 763C when a person manages financial risk, Commonwealth Consolidated Acts, viewed 22 September 2017, https://www.austlii.edu.au/cgi-bin/viewdoc/au/legis/cth/consol_act/ca2001172/s763c.html. Austlii, n.d.b, Corporations Act 2001 - Sect 892K Risk assessment report, Commonwealth Consolidated Acts, viewed 22 September 2017, https://www.austlii.edu.au/cgi-bin/viewdoc/au/legis/cth/consol_act/ca2001172/s892k.html. CCA, 2011, CCA risk management policy, Group Risk, Fraud and Security, pp. 1-4. CCA, 2015, Corporate Governance Statement 2015, Coca Cola Amatil, pp. 1-9. CCA, 2016a, Annual Report 2016, Coca Cola Amatil, pp. 1-133. CCA, 2016b, 2016 tax transparency report, Coca Cola Amatil, pp. 1-10. CCA, 2016c, Corporate Governance Statement 2016, Corporate Governance at Amatil, pp. 1-12. CCA, 2017, Audit and finance committee charter, Coca Cola Amatil, pp. 1-5. Coca Cola Amatil 2016, 2016 Half Year Report (Including Appendix 4d), Coca-Cola Amatil Limited, pp. 1-31. Coca Cola Amatil, n.d.a, Our history, Our Company, viewed 22 September 2017, https://www.ccamatil.com/our-company/our-history . Coca Cola Amatil, n.d.b, Our company, Coca Cola Amatil, viewed 22 September 2017, https://www.ccamatil.com/en/our-company. Coca Cola Amatil, n.d.c, Corporate Governance, Our Company, viewed 22 September 2017, https://www.ccamatil.com/en/our-company/corporate-governance. HKICPA, 2017, Statement of auditing standards 500 audit evidence, Hong Kong Institute of Certified Public Accountants, pp. 1-13. SEC, 2015, Annual report pursuant to section 13 or 15(d) of the securities exchange act of 1934, United States Securities and Exchange Commission, viewed 23 September 2017https://www.sec.gov/Archives/edgar/data/21344/000002134416000050/a2015123110-k.htm#s9D6DEE6912FD82A81B62CEF8CD2DB5CD. Staff, R, 2017, Fitch: Coca-Cola Amatil's leverage to rise; weaker Australia earnings, Reuters, viewed 22 September 2017, https://in.reuters.com/article/india-sensex-nifty-stocks/sensex-nifty-end-lower-banks-fall-idINKCN1BX0NQ.

Penang Island free essay sample

Penang Island was founded in 1786 by a multilingual maverick, Captain Francis Light of the British colonial firm, the East India Company. The Sir Francis Drake of his day, Captain Light envisaged his new town as a harbor for China-bound ships in pursuit of tea and opium. Under Captain Light, Penang was given duty-free status and new arrivals were allowed to claim as much land as they could clear. According to one story, he ended up bombarding it with silver dollars from cannons, in the hope that Malays would clear the forest to retrieve them. Penang, also known as the pearl of the orient, is one of the most touristic locations of Malaysia. The island (285 square meters) is situated on the northwest side of the Peninsular Malaysia. There are loads of activities and sights on the island. Hanging around on the beach is also considered a fine option. About 700. 000 people inhabit Penang Island, of which 59% are Chinese, 32% are Malay and 7% are Indian (2% are of other origin). We will write a custom essay sample on Penang Island or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The state of Penang has a population of 1,5 million (of which 43% are Malay and 41% Chinese). Penang has an eventful history; the diversity of the inhabitants clearly indicates this. Penang is especially known as the best place to enjoy wonderful local dishes; it is seen as the food capital of Malaysia. There are many hotels and resorts on the island, most are located in and around the city of Georgetown and around the towns Batu Ferringhi and Tanjung Bungah. Main Attractions in Penang Island Georgetown The 115-square mile (300-square-kilometer) island has plenty to see, more than Malaysia capital Kuala Lumpur, even. Much of the action happens at the island’s colonial capital, Georgetown. Georgetowns grid makes it easy to navigate the streets that teem with the bazaars and bucket seat restaurants that underpin the city’s gourmet reputation. The diverse menu runs from limejuice spiked with sour plum to duck-meat noodle soup. One is tempted to hang around downtown and eat and eat. (The more fastidious might complain that the streets are often shabby and populated by vicious dogs, but the dedicated foodie can look beyond these with little effort). Beyond Georgetown’s hedonistic sphere, Penang has some engrossing natural attractions, not least the bird sanctuary. Flycatchers, kingfishers, fairy bluebirds, pheasants and flowerpeckers are just some of the birds on parade at the sanctuary, which is threaded with waterfalls. The sanctuary’s sister, the butterfly park, houses over 4,000 tropical butterflies encompassing 150 species and is touted as a live museum. At time of writing, plans are underway to add a night zoo stocked with nocturnal creatures and tropical insects. Georgetown Attraction Visiting Georgetown is like visiting a world where time stands still – a world where history, nature and traditions are weaved into a rich cultural tapestry. Containing the best of Penang’s sights, sounds, smells and tastes, it wouldn’t be too much to say that Georgetown is easily Penang in a nutshell. From heritage buildings to nature parks. Penang’s capital city has a multitude of attractions to appease the curious visitor. This historic town is best enjoyed on foot or trishaw, enabling you to take in the sights and sounds better. For example, Penang Hill was the first colonial hill station developed in Peninsular Malaysia. Comprising Western Hill, Bukit Laksamana, Tiger Hill, Flagstaff Hill and Government Hill, it is located six km away from Georgetown. The hilly and forested area is the states primary hill resort. Set 821m above Penang’s capital, islanders call it Bukit Bendera and it is generally about five degrees cooler than Georgetown. It is the last patch of tropical rainforest in Penang so the flora and fauna here have been protected since 1960. Georgetown Activities There are plenty of things one can do around Georgetown. The town is filled with historical relics in the form of beautiful colonial buildings, so taking a walk around town can be quite an eye-opening experience, not to mention a pleasant one. From magnificent heritage buildings in the centre of town to lush landscapes from the top of the hills, there are many ways to explore this multi-faceted town. Go by foot or hop on a trishaw, and go to the places the locals like to go to and do as the locals do – no matter what you partake in, the journey never seem to end and the excitement never seems to stop. BATU FERRINGHI Batu Ferringhi, situated along the coastal road north-west of Georgetown and lined with a string of international- standard resorts, is the most popular beach in Penang. Batu Feringghi consists of a long stretch of soft, white sandy beach along a winding road named Jalan Batu Feringghi, soak in the sun or unwind on the beach while you enjoy a host of aquatic thrills from wind-surfing to canoeing. For a spine-tingling adventure, try parasailing to enjoy the view of the beach from the sky. As the sun sets, Batu Ferringhi comes alive with a carnival-like atmosphere with an open-air bazaar selling anything from ornate curios to enticing souvenir items. Watch local artisans demonstrate the intricate art of craft-making and batik- painting. Dubbed the Feringghi Walk, the bazaar offers shoppers a host of attractions. Its night market is quite legendary, while its waters are popular spots for a range of water sports activities such as parasailing and windsurfing. Batu Ferringhi Attraction Batu Ferringhi doesn’t really have any attraction within its vicinity aside from the beach and the night market, but plenty can be found in the neighbouring Teluk Bahang. Just a short ride away from Batu Ferringhi, the attractions in Teluk Bahang are located close to one another and are mostly nature-based. Attractions such as Penang’s Cultural Centre, Batik Factory and Yahong Art Gallery bring visitors closer to the island’s culture. Batu Ferringhi Activities Batu Ferringhi is famed for its beaches. Acres and acres of smooth, sandy beaches along its coastline provide the perfect avenue for a variety of beach sports and water sports activities, with a few companies along its length offering such facilities. Foot reflexology and fish spa centres are also aplenty here, with many hotels and resorts along Jalan Batu Ferringhi offering foot massage services. The contrasting beaches of neighbouring Teluk Bahang are popular spots for snorkeling. The smooth sands of Batu Ferringhi’s beaches are ideal spots for beach sports. Beach buggy, horseback riding, Frisbee throwing and beach volleyball are some of the games that are commonly enjoyed here. There are a few companies along Batu Ferringhi coastline that offer water sports facilities such as jet-skiing, parasailing and deep-sea fishing, such as Wave Runner Watersport Centre. Alternatively, aside from indulging in some physical activities, visitors have been known to come here for a spot of sunbathing or just for lounging and relaxing on the beach. The beaches of the neighbouring Teluk Bahang has contrasting yet equally beautiful landscape with huge rocks and boulders lacing its coast, offering perfect spots for snorkeling. BAYAN LEPAS Home to the Free Industrial Zone, Bayan Lepas is the island’s main industrial hub. But it’s not all factories and industrial areas here, Bayan Lepas has its own charms and attractions that lots of people still flock to throughout the year. Connected to Georgetown via the Bayan Lepas Expressway which takes approximately half an hour, Bayan Lepas is also home to the island’s international airport and Penang’s biggest shopping mall. Bayan Lepas Attraction Bayan Lepas may be a predominantly industrial area, but it also has plenty of noteworthy attractions that are worth your while. The War Museum on top of Bukit Maung gives you a glimpse of the nation’s bloody past with its well-preserved fortress and historical relics. For a temple with a difference, head on to the Snake Temple at Sungai Kluang, where you can get a chance to take a picture with its slithery residents. Or if your interest is more towards natural history, then a visit to the Penang Aquarium and the Bukit Jambul Orchid Hibiscus Garden is a must. Bayan Lepas Activities There’s plenty to do around Bayan Lepas. For golf enthusiasts, there’s the Bukit Jambul Country Club near Hotel Equatorial, and for movie buffs, there’s the eight-hall Golden Screen Cinema in Queensbay Mall. For some much-needed muscle relief after a day of walking around the many attractions of Bayan Lepas, Queensbay Mall’s Reflexology Zone will help ease those aches away. For something with a difference, take a day trip to Pulau Jerejak, now a beautiful resort island with a wide range of facilities for your recreational needs. Activities in Penang Penang Water Sports Centre A private water sports centre in Tanjung Bungah, Penang Water Sports Center is the hub of water sports action. Offering kayaks, canoes and boats for rent, this centre boasts complete facilities which include shower rooms, camps and hostels. The best thing about this place is that the rates offered are pretty reasonable and affordable. The centre has also played host to a number of water sporting events such as the Dragon Boat Festival; members of the dragon boat teams often come here to train for the competition. Beach volleyball, beach soccer and spot fishing are also some of the activities available at the centre. Ferry Ride Penang Ferry Service is the oldest ferry service in Malaysia. The ferry terminal is conveniently connected with the railway station and bus terminal via covered walkways a rare example of good public transport planning in Malaysia. Caution when using the toilets. The trip across the 3km channel takes about 20 minutes. Theres great photo opportunities both of the landscape and the birdlife that make the most of the free ride and the tourists handing out food. On a real humid day, this is one very inexpensive way of beating the heat as the cooler sea breezes flow through the relatively open ferry. Sailing Sailing is a popular activity that can be enjoyed by the entire family. There are catamarans and small dinghies available for hire at most of the seaside hotels and resorts. If youre inexperienced, lessons are often available, as is necessary safety gear. The waters here are warm and pleasant, and on a day when the seas are calm, sailing can be an agreeable and relaxing activity. Jungle Trekking There are lots of options when it comes to jungle treks. Most of the beach hotels and resorts organise treks that leave early in the day: these are typically easy walks that go to waterfalls and follow jungle streams. For families who want to venture out on their own, theres a useful guide published by the Malaysian Nature Society called The Nature Trails of Penang, available at tourist information offices. Its an excellent resource for families with children who want to follow interesting trails through the unique jungle environment. Diving Penang is one of Malaysias main tourist draws, although for scuba diving there are better options as the waters can be a bit murky. Its beaches are also a little lackluster when compared with those in some other Malaysian states, but this is more than compensated by the islands rich multicultural history which is full of colonial and Chinese influences. Penang is also well known for being the food paradise of Malaysia if not the whole of Asia. Horseback Riding Riding on horseback along a beach or through the rolling hills of the island can be an enjoyable way to appreciate the beauty of the natural environment here. There are a number of stables catering to horseback riding, and some hotels work with the stables to include riding on the list of activities available to their guests. Typically hotel concierge staff can provide details o horseback riding and make arrangements for you. Beach Sports and Activities All of the beach hotels and resorts provide facilities for numerous water sports that can be enjoyed by children, including canoeing, snorkelling, waterskiing and windsurfing. Depending on the age of your children, parasailing and scuba diving are also possibilities, each of which are offered at the islands more popular resorts. Speedboats are available for hire to take you to the uninhabited islands of Pulau Bidan, Pulau Song and Song Pulau Telur off Batu Ferringhi, where you can enjoy fishing and snorkelling. Impact of the Activities in Penang Positive Impact Opportunity of jobs for local people. Developments of the activities and building for tourists, there need more peoples to handle all these kind of jobs. So that the opportunity of employment are become more. Local people also can involve with tourism, they can work because more work opportunity to can apply. Direct employment in tourism occurs in areas such as hotels, transport operators, travel agencies, tourist attractions, tour guides, government departments and tour operators. Tourism also creates indirect employment in industries not directly associated with the sector, for example in construction, banking, design and transport companies. The main economic developments in Penang that realize the tourism sector is the major contribute towards the income and financial growth of the Penang. Based on the record by the Tourism Ministry, Penang has recorded a 40 per cent increase in the number of international tourist arrivals between January and June this year (2010). There were 405,932 tourists up till June, as compared to 244,146 in the same period last year. Tourism helps preserve rural services. As well as generating revenue and creating jobs, tourism development also contributes to infrastructure improvements in destination areas, e. g. buses, village shops and post offices. In this way, local people can bene? t from improved facilities that are provided for tourists Tourists increased demand for local food and crafts. For promoting and tourists wanted to try our local foods, or buying local crafts. This can expand the local business to let the tourists enjoy the traditional of the Penang and also can get benefit. Negative Impact Traffic congestion and pollution. For to develop resort and places holiday to become effects for environment quality although can attract tourist come visit in country. Besides, effect of globalization in country. Local goods can become expensive because tourists will pay more. When tourist comes to Penang and the government know that tourist willing to spend more money, so the government increase the money to get profit from the tourists but who realize that local peoples also be implicated in these situation. Shops stock products for tourists and not everyday goods needed by locals. Nowadays, the market target tourists to buy things but they didn’t realize that local peoples doesn’t need all the stuff they sell. If that time less tourists come to Penang and will affect their stock being stuck because no one want to buy. Tourists demand for holiday homes makes housing too expensive for local people. Not only housing, the in? ux of visitors to a holiday area can push up the prices of goods and services, particularly when demand is high in peak season. This disadvantages local people who may have to pay higher prices for food, drinks, entertainment, transport, events, etc. Extra charges may be levied on the local community to ? nance facilities and services for visitors. Jobs are mainly seasonal, low paid with long hours. Seasonal character of the tourism industry creates economic problems for destinations are heavily dependent. Problem with job insecurity, no guarantee of employment from one season to the next, difficulties in getting training, medical benefits, recognition of their experience, unsatisfactory and working conditions. Tourism development can lead to the loss of traditional jobs, when workers move from industries such as farming, forestry, mining and ? shing into service jobs in tourism CONCLUSION Penang is a beautiful, magnificent and historical state in Malaysia. Penang which is also known as the Pearl of Orient might be a second smallest state in the country of Malaysia but has a magnificent tourist attraction which is full of flora, fauna and many historical sites. It is not only famous for the tourist attraction sites but also its uniqueness in its food variety. In Penang, there have many attraction places that tourists can get around but not only one or two attraction place, it’s seem like the whole Pulau Penang is the main attraction. There also have different kind of activities to let tourists to experience the games that only in Malaysia. The impact of tourism on Penang Island, we found that tourism has indefinitely brought about many changes to the used-to-be-peaceful island. The most apparent changes would definitely be on the environment of the island. Noted as one of the best and most relaxing destination in Malaysia, Penang was once a very serene and calming place to holiday at. Currently however, many unplanned and unorganized development had cause many environment degradation.