Management Accounting for New Zealand Banking- myassignmenthelp

Question: Discuss about the Management Accounting for New Zealand Banking Group. Answer: Australia and New Zealand Banking Group (ANZ) realizes that the best-performing companies combine their vision and mission with their strategies so that they can outperform their competitors. The best mission and vision for such company would be to become a superior class financial institution that can provide superior returns to all its stakeholders. For such purpose, it can value its people by motivating, recognizing, and retaining them efficiently. It can also focus towards change by starting small and thinking big so that outperforming competitors becomes simpler. Furthermore, the company can utilize its skills and experience to ensure that all its resources are effectively used. This vision statement can easily assist the company to address every requirement of its stakeholders. Besides, the key performance indicators like cost to income ratio, deposits, quality of loan book, etc must be analysed to ensure that the mission and vision statement is adequate and effective. In relat ion to strategy, ANZ must focus its strategy around four primary blocks of financial performance that are sustainability, economic transformation, asset-light strategy, and cost leadership (ANZ, 2016). Moreover, the company has a considerable market share and a diversified product portfolio that assists it to thrive in such complicated environment. Therefore, if a harvest strategy is adopted by the company to enhance its performance, then it would be more suitable for it to acquire all its goals and objectives. The reason behind this can also be attributed to the fact that a build strategy lacks certainty and predictability than a harvest strategy. Besides, since it is well known that ANZ has a diversified portfolio of products and an enhanced share of market, adoption of a harvest strategy will be more beneficial for such company, as it can easily assist it to enhance its profitability and flows of cash. Nonetheless, harvest strategy will be more suitable for an organization like A NZ because a build strategy cannot allow it to flourish in the market and outperform its competitors. In order to ascertain enhanced details about the cost, ANZ Ltd utilizes an activity-based cost system that is not required for external financial reporting. In such scenario, the company is using both manufacturing and non-manufacturing costs in place of job-order or process costing. Furthermore, ANZ is engaged in diversification of its product portfolio and catering to a wide range of stakeholders through banking services. In relation to this, the bank incurs cost for arranging loan amounts, setting up basic infrastructure, and post sales processes of customer services. Activity-based costing results in an appropriate way of service or product costing, thereby resulting in a better pricing decision. The overhead understanding gets maximized along with the cost drivers, thereby making these costly and non-value affairs to be clearer in nature. This grants the managers to lessen them based on the requirements and such costing system leads to an efficient challenge when it comes to processes of operating costs so that overheads can be terminated (Vanderbeck, 2013). This also assists in product enhancement and profitability assessment of company manifolds. Besides, this also assists in performance management and regular projections of improvement. The system of activity-based costing results in an indirect cost allocation that are based on product cost drivers or factors that result in the generation of cost (Venanci, 2012). Nevertheless, the process of ABC can be used to track non-valued activities of a company, thereby resulting in an efficient alloca tion of resources. Besides, the system of ABC in the company (ANZ) can also result in addition of value and continuous improvements in the business affairs of the company. Further, the best move for the company will be to pursue a costing system that can assist in offering better scope to it. Moreover, the company can easily settle its activities with such system as it can effectively use its resources for addressing the grievances of all its stakeholders (Vanderbeck, 2013). Just-in-time, moving towards JIT system can be a better move for the company because it can facilitate in an enhanced association with the size of batches so that it can deliver properly. Even though financial measures have been regarded as more appropriate by many researchers, yet in the current scenario, organizations like ANZ use non-financial measures like a balanced scorecard measure to measure their performance. The company also uses an integrated performance management approach to measure its performance (ANZ, 2016). With the help of such approach, ANZ gains an ability to integrate its performance measures both horizontally and vertically so that it is ensured that the goals and objectives are adequately met. It can also be observed from the annual report of ANZ that it has utilized non-GAAP measures so that it can assess its performance level. Such reliance upon non-financial measures is highly visible in most of the companies operating in New Zealand. Furthermore, the second approach utilized by the company is balanced scorecard measure that allows it to measure its performance by interconnecting its goals and objectives with its overall strategies and vision (ANZ, 2016). This can altogether assist in maximization of goodwill and quality of corporate reporting. The best possible performance measure in the case of ANZ Ltd will be balanced scorecard measure because such approach takes into consideration both financial and non-financial scenarios so that better outcomes can be derived. Furthermore, such measure is more beneficial than other measures because it can assist in providing significant details of the companys performance beyond that obtained from market-determined strategies (Parrino et. al, 2012). Therefore, the key performance indicators like the quality of loan book, fees, deposits, etc can be considered by the companys management to ascertain whether certain requirements related to these indicators have been effectively fulfilled or not. Besides, this can allow the company to make proper strategies so that it can address any prevalent issues and that can allow it to thrive in such competitive market, thereby serving as a major tool in enhancing the quality of corporate reporting and reputation as well (Carmichael Graham, 2012). Hence, a balanced scorecard will be more suitable for ANZ since it facilitates in a positive and better performance outcome. A balanced scorecard strategy is very useful since it facilitates in enhanced measurement of performance within companies. Besides, unlike traditional measures, this strategy does not accommodate only financial measures to evaluate an organizations performance (Petty et. al, 2012). Instead, it comprises of both financial and non-financial measures so that enhanced material information can be offered to the managers regarding the performance of the company based on several performance indicators (ANZ, 2016). This can altogether assist in forecasting the future performance of an organization that cannot be done by other traditional measures. Nonetheless, such measure suggests that the capability of a company to generate value in future is subject to four major concerns like customer, growth, internal learning, and financial aspects. Perspective Aim Growth This assists an organization to ascertain how to enhance its innovative processes. Financial This is subjected towards how shareholders of a company are viewed upon. Internal learning This perspective allows an organization to maximize the efficiency of its internal affairs. Customer This perspective assists in determining the requirements of customers. Internal perspective plays a key role in dealing with internal control systems so that abnormal losses can be minimized, thereby assisting in enhancement of organizational performance. Customer aspect in a balanced scorecard assists in focusing upon the fact that every requirement of customers must be duly considered so that business solidity can be gained by the company, thereby generating higher chances of outperforming other rivals in the industry (Peirson et. al, 2015). Financial perspective present in the scorecard allows an organization to control its costs and enhance its revenues respectively. In simple words, it can be said that financial aspect in the scorecard allows a company to attain maximum profitability and overall objectives too. Lastly, the innovation or growth aspect allows a company to upgrade its present technologies for the benefit of the entire community so that they get what they deserve without compromising the resources of stakeholders (Merchant, 2012). Thes e aspects can be incorporated into the balanced scorecard of ANZ so that it retains its high market share and diversified product portfolio. Competitor analysis is an in-depth analysis and investigation of the competition of a company so that the strengths and weaknesses of the competitors in the industry can be effectively evaluated. Furthermore, this allows a company implement and choose efficient strategies that can play a key role in enhancing its competitive advantage (Choi Meek, 2011). Besides, such measure allows a company to gain both offensive and strategic context so that it can easily identify its opportunities and threats. In relation to ANZ Ltd, its major competitors are Commonwealth Bank and Westpac bank. Both these companies offer immense competition to ANZ in the banking field. Further, essential success factors like employees performance, aggressive marketing, resource prevalence, etc are helpful in conducting competitive analysis in such field. After assessing the competitors of ANZ Ltd, it can be stated that the company has a competitive advantage in product portfolio, market share, asset finance, financial position, etc that allows it to remain firm in the market. Moreover, if enhancements in such aspects are not implemented, the company may lose advantage over its competitors (Porter Norton, 2014). There are also aspects that maximizes the threats of ANZ in the banking field. For instance, the company has limited international exposure that prevents it to maximize its market share. If such weakness is not being considered by the company, it may fail to maintain a competitive advantage over its competitors, thereby failing to survive as well (ANZ, 2016). Furthermore, this can a lso result in the enhancement of the companys costs, thereby resulting into a decline in its revenues. In addition, because of deteriorating economic situations in New Zealand and Australia, the company must take corrective actions so that it can easily remain firm in the market. If ANZ takes due steps, it can easily remain competitive in the market without being outperformed by its competitors like Westpac and Commonwealth. However, to achieve such opportunity, it must take steps to enhance its strengths and lessen its weaknesses. References ANZ 2016, ANZ annual report and accounts 2016, viewed 22 October 2017 https://www.nzx.com/companies/ANZ/announcements/292244 Carmichael, D.R. Graham, L 2012, Accountants Handbook, Financial Accounting and General Topics, John Wiley Sons. Choi, R.D Meek, G.K 2011, International accounting, Pearson Merchant, K. A 2012, Making Management Accounting Research More Useful, Pacific Accounting Review, vol. 24, no.3, pp. 1-34. Parrino, R., Kidwell, D. Bates, T 2012, Fundamentals of corporate finance, Hoboken, NJ: Wiley Peirson, G, Brown, R., Easton, S, Howard, P Pinder, S 2015, Business Finance, 12th ed., North Ryde: McGraw-Hill Australia. Petty, J. W, Titman, S., Keown, A. J., Martin, J. D., Burrow, M Nguyen, H., 2012, Financial Management: Principles and Applications, 6th ed., Australia: Pearson Education Australia. Porter, G Norton, C 2014, Financial Accounting: The Impact on Decision Maker, Texas: Cengage Learning Vanderbeck, E J 2013, Principles of Cost Accounting, Oxford university press Venanci, D 2012, Financial Performance Measures and Value Creation, New York: Springer.

Finance Question free essay sample

An income statement is used to show profit and loss; Kathy can compare each financial year to see how the company is getting on and what department is doing well. An income statement will show all expenses incurred in the business such as delivery, office space, staff wages and the products. The income statement becomes useful to Kathy when deciding to see how Designer Labels is getting on because it would show the income from sales and this can be broken down rather than Just showing a sum of money. The sales will be matched up against the costs of goods so he can see how much profit is made. This statement should also give a growing business an idea of the projected income for the next year. Statements like this use accrual accounting which is done by looking at income and expenditure projections are usually undertaken by professional Judgments of accountants. B) The income statement for Designer Labels shows the year 2011 and 2012. Kathy may look and see that the income had dropped by 12. 5% in year ending 2012. However more money was used on wages, maintenance, delivery and travel. Another aspect that ay have affected the profit is that the 2011 year had 17. 7% more stock then the 2012 year. Looking at the statement I do not think that there are any particular concerns for Kathy to look at other than the net profit at the end. Kathy has increased more expense then in her previous year. You can see the net profit has dropped significantly; the increase of money spent on wages can be blamed for some of the 81% drop in profit between the years 2011 and 2012 as expenses only went up by 4%. I believe this could be due to Kathy not investing in as much stock and she may be overstaffed. Question 2 a) The purpose of a balance sheet is to show the financial position of a business; each accounting period has 2 balance sheets and 5 basic accounting elements these are- incomes, expenses, liabilities, assets and equity. A balance sheet shows a point in time rather than a period in time. It also shows several figures of fixed assets- original cost of business, total amount by which assets have depreciated and the net book difference. The balance sheet will show the total value of fixed assets the company will have. A fixed asset could be a building or a car. The balance sheet could help Kathy because she could see what total assets she has when liabilities are taken away from the income. This then gives Kathy a figure that is profit after all her other costs are subtracting. B) The balance sheet for Designer Labels shows the companys equity is more in the year 2012 compared with 2011. However they have gained more liabilities in the year 2012 from creditors and the bank overdraft. I can see from the sheet that although Kathy may not have available cash but she does have assets which she can borrow against. So although Kathy does owe more o creditors she also has more equity. This offsets the fact that she has gained more debts. The only problem is she does not have much free cash to spend on items such as stock. The difference between equity in 2011 and 2012 is 4%. I do not think this Balance Sheet should concern Kathy she has increased her equity which is good although seen NAS gained more debts Kathy should think about trying to clear some of her debt but other than that I cannot see anything that would concern me. Question 3 a) A cash flow statement is used to show the money flowing in and out of a business. This will be shown through trading receipts, borrowings, interest received and money flowing out of the business which is shown through paying for costs (wages, building), investments in fixed assets, interest and loan repayments. Cash flow is important to business owners as most things need to be paid by cash- (wages, maintenance, supplies). A business cannot pay with assets so it is important to see what cash flow it has so the business knows what it can afford. Another way a Cash flow statement can be broken down is by looking at operating activities, investing activities and insane activities. If Kathy looked at this statement she could see whether she can afford to expand the business or whether she can take on more staff these are the types of decisions she can make when looking at the available cash as well as seeing what assets she has. B) From the cash flow statement I can see that there is a lot less profit in year 2012. There has been an increase in debt from overdrafts, creditors and debtors. Kathy has also made fewer payments on her loan then the previous year by 69%. The cash flow from operating activities decreased by 63% this was due to the operating profit decreasing by 80%. The Cash Flow Statement show that Kathy did not spend as much money as she did the year before- she invested less in fixed assets, re-paid less of her loan but increased her debt and overdraft. Analyzing the Cash Flow Statement I think Kathy should be concerned by the lack of profit which was made during 2012. A drop of is huge and she will need to find the reason for this as it affects everything, with no available cash she will not be able invest in stocks, pay employees, pay expenses, or repay her debts. Kathy needs to see how he can create more cash flow to pay for these outgoings. Question 4 a) After analyzing Astrakhans business I would not sell her business I believe that she should continue what she is doing and she will gain more and more profit. In the year 2012 she didnt invest as much in stock and this is some of the reason she did not make as much as profit. I believe that there is potential to grow for Kathy with different seasons for clothing. Once she does make enough profit to invest more she can expand and introduce new ranges or new stores. You can see from the tenements that the profit dropped dramatically from 2011 to 2012 but with Astrakhans research she could release a desirable range and bring in lots of custom. Kathy also knew that the retail sector was going to suffer so making profit was actually a good thing so she should carry on how she is and perhaps invest more in stock and the profit will increase. Word Count- 1113 part 2 a) In TGIF 3. 1 it was discussed how people keep a track on their own life. Personally before I get paid I know what exactly is and isnt going out of my bank account. I will aka sure I have paid all my bills and know exactly how much is left that I can live on for the month. All my expenditure is noted and I make sure all my payments are ready to go out on the day I get paid I tell by doing this I will not miss any payment nor spend any money I should not. Although I know other people are laid back this saves for any confusion after I am paid and I am trying to gain a good credit rating so this would increase my chances of this. If you dont know where you are with money then you wont know whats in your account. Word Count- 151

The Value Of A Jury System Essay Summary Example For Students

The Value Of A Jury System Essay Summary Word Count: 1680The Founders of our nation understood that no idea was more central to our Bill of Rights indeed, to government of the people, by the people, and for the people than the citizen jury. It was cherished not only as a bulwark against tyranny but also as an essential means of educating Americans in the habits and duties of citizenship. By enacting the Fifth, Sixth, and Seventh Amendments to the Constitution, the Framers sought to install the right to trial by jury as a cornerstone of a free society. The Framers of the Constitution felt that juries because they were composed of ordinary citizens and because they owed no financial allegiance to the government were indispensable to thwarting the excesses of powerful and overzealous government officials. The jury trial was the only right explicitly included in each of the state constitutions devised between 1776 and 1789 . And the criminal jury was one of few rights explicitly mentioned in the original federal constitutio n proposed by the Philadelphia Convention. Anti-federalists complained that the proposed constitution did not go far enough in protecting juries, and federalists eventually responded by enacting three constitutional amendments guaranteeing grand, petit, and civil juries. The need for juries was especially acute in criminal cases: A grand jury could block any prosecution it deemed unfounded or malicious, and a petit jury could likewise interpose itself on behalf of a defendant charged unfairly. The famous Zenger case in the 1730s dramatized the libertarian advantages of juries . When New Yorks royal government sought to stifle its newspaper critics through criminal prosecution, New York grand juries refused to indict, and a petit jury famously refused to convict . We will write a custom essay on The Value Of A Jury System Summary specifically for you for only $16.38 $13.9/page Order now But the Founders vision of the jury went far beyond merely protecting defendants. The jurys democratic role was intertwined with other ideas enshrined in the Bill of Rights, including free speech and citizen militias. The jury was an essential democratic institution because it was a means by which citizens could engage in self-government. Nowhere else not even in the voting booth must Americans come together in person to deliberate over fundamental matters of justice . Jurors face a solemn obligation to overlook personal differences and prejudices to fairly administer the law and do justice. As the great historian of anti-federalist thought, Herbert Storing, put it, The question was not fundamentally whether the lack of adequate provision for jury trial would weaken a traditional bulwark of individual rights (although that was also involved) but whether it would fatally weaken the role of the people in the administration of government . Perhaps most important was the jurys educatio nal mission. Through the jury, citizens would learn self-government by doing it. In the words of Alexis de Tocqueville, The jury is both the most effective way of establishing the peoples rule and the most effective way of teaching them how to rule . This learning, of course, would carry over to other political activity. As Tocqueville explained: Juries, especially civil juries, instill some of the habits of the judicial mind into every citizen, and just those habits are the very best way of preparing people to be free . They make all men feel that they have duties toward society and that they take a share in its government. By making men pay more attention to things other than their own affairs, they combat that individual selfishness which is like rust in society . The jury should be regarded as a free school which is always open and in which each juror learns his rights and is given practical lessons in the law. I think that the main reason for the political good sense of the Ame ricans is their long experience with juries in civil cases . .u1071d20b55cdc7d7461ff40f7524ccd3 , .u1071d20b55cdc7d7461ff40f7524ccd3 .postImageUrl , .u1071d20b55cdc7d7461ff40f7524ccd3 .centered-text-area { min-height: 80px; position: relative; } .u1071d20b55cdc7d7461ff40f7524ccd3 , .u1071d20b55cdc7d7461ff40f7524ccd3:hover , .u1071d20b55cdc7d7461ff40f7524ccd3:visited , .u1071d20b55cdc7d7461ff40f7524ccd3:active { border:0!important; } .u1071d20b55cdc7d7461ff40f7524ccd3 .clearfix:after { content: ""; display: table; clear: both; } .u1071d20b55cdc7d7461ff40f7524ccd3 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1071d20b55cdc7d7461ff40f7524ccd3:active , .u1071d20b55cdc7d7461ff40f7524ccd3:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1071d20b55cdc7d7461ff40f7524ccd3 .centered-text-area { width: 100%; position: relative ; } .u1071d20b55cdc7d7461ff40f7524ccd3 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1071d20b55cdc7d7461ff40f7524ccd3 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1071d20b55cdc7d7461ff40f7524ccd3 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1071d20b55cdc7d7461ff40f7524ccd3:hover .ctaButton { background-color: #34495E!important; } .u1071d20b55cdc7d7461ff40f7524ccd3 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1071d20b55cdc7d7461ff40f7524ccd3 .u1071d20b55cdc7d7461ff40f7524ccd3-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1071d20b55cdc7d7461ff40f7524ccd3:after { content: ""; display: block; clear: both; } READ: Genre of Clowning (Theatre, Drama, Arts) EssayOnce we see how juries serve as major avenues for popular education and political participation, the connections early American observers drew between jury service and other means of political participation especially voting-make more sense. Tocqueville keenly understood these linkages: The jury system as understood in America seems to me to be as direct and extreme a consequence of the . . . sovereignty of the people as universal suffrage. They are both equally powerful means of making the majority prevail. The jury is above all a political institution and should be made to harmonize with the other laws establishing the sovere ignty . For society to be governed in a settled and uniform manner, it is essential that the jury lists should expand or shrink with the lists of voters . In general in America all citizens who are electors have the right to be jurors. We have come to think of voting as the quintessential act of democratic participation. Historically, the role of the people in serving on juries was often likened to the role of voters selecting legislative bodies, and even to the role of legislators themselves. Indeed, the jurys place in the judicial framework was closely related to the idea of bicameralism: Just as the legislature comprised two equal branches, an upper and a lower, juries and judges constituted the lower and upper branches, respectively, of the judicial department. The Supreme Court has reinforced the linkage of jury service and voting as part of a package of political rights. For example, in a 1991 case challenging race-based exclusions in jury selection, Justice Anthony Kennedy observed in his majority opinion that with the exception of voting, for most citizens the honor and privilege of jury duty is their most significant opportuni ty to participate in the democratic process . Whether jury service may be deemed a right, a privilege or a duty, the State may no more extend it to some of its citizens and deny it to others on racial grounds than it may invidiously discriminate in the offering and withholding of the elective franchise . Later in the same term, Justice Kennedy again invoked the similarity between jury service and voting, observing that just as government cannot escape from constitutional constraints by farming out the tasks of administering elections and registering voters, neither can it evade constitutional norms by giving private parties the power to pick jurors. The link between jury service and other rights of political participation such as voting was also recognized and embraced by the drafters of the Reconstruction amendments and implementing legislation, and still later by authors of various 20th-century voting amendments. For example, the framers of the Fifteenth Amendment, which prohibite d race-based discrimination in voting, understood well that the voting they were protecting included voting on juries: That amendment, drafted and ratified in the 1860s, proved to be a template for later amendments protecting women, the poor, and the young from voting discrimination . Albert Aschuler writes that the weaknesses of jury trials are sometimes ascribed to the mediocre capacity of ordinary citizens to adjudicate matters of law and fact in an increasingly complex society . It is true that jurors will not always decide correctly, any more than voters will always choose the most qualified candidates for public office. But the real problem is not that we rely too much on men and women of ordinary intelligence and common sense to decide questions of fact and value in the courtroom. The problem is that we rely too little. The jury is crippled by constraints imposed by the court professionals. In the era of the Founders, the jury was no more egalitarian than was suffrage, limited by race and sex and by tests of personal traits thought necessary for judging cases. Over two centuries, even as the right of jury service was gradually extended to all citizens of voting age, the freedom of jurors to participate in the finding of fact in the courtroom was constricted . Contrary to the spirit in which the jury trial was woven into our constitutional fabric, judges and lawyers have aggrandized their own roles in litigation at the expense of the jury. From what I have read and learned, the deepest constitutional function of the jury is to serve not the parties but the people by involving them in the administration of justice and the grand project of democratic self-government. Alas, over the years, the search for adversarial advantage by attorneys won out over the values of public education and participation. Judges, charged with protecting these enduring constitutional values, have at times done just the opposite in order to maintain their control over trials. The jury was to check the judge much as the legislature was to check the executive, the House of Representatives to check the Senate, and the states to check the national government. It is not surprising that we as jurors, as citizens-have not fought off these creeping assaults. The benef its of jury service are widely dispersed they redound to fellow citizens as well as the individual jurors. But the individual juror bears all of the cost the hassle, the inconvenience, the foregone wages of jury service. If the jury system is to remain a central institution of democracy and citizenship, it must be refined. Jury trials must attract engaged and thoughtful citizens; the rules of the courts must treat jurors as sovereign, self-governing citizens rather than as children. To this end, we suggest a number of reforms. In many instances, these changes would require no new laws, but merely a willingness on the part of the courts to unleash the common sense of the ordinary citizen. .u9aafa674a62c9efeca16835e42859a86 , .u9aafa674a62c9efeca16835e42859a86 .postImageUrl , .u9aafa674a62c9efeca16835e42859a86 .centered-text-area { min-height: 80px; position: relative; } .u9aafa674a62c9efeca16835e42859a86 , .u9aafa674a62c9efeca16835e42859a86:hover , .u9aafa674a62c9efeca16835e42859a86:visited , .u9aafa674a62c9efeca16835e42859a86:active { border:0!important; } .u9aafa674a62c9efeca16835e42859a86 .clearfix:after { content: ""; display: table; clear: both; } .u9aafa674a62c9efeca16835e42859a86 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u9aafa674a62c9efeca16835e42859a86:active , .u9aafa674a62c9efeca16835e42859a86:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9aafa674a62c9efeca16835e42859a86 .centered-text-area { width: 100%; position: relative ; } .u9aafa674a62c9efeca16835e42859a86 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9aafa674a62c9efeca16835e42859a86 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9aafa674a62c9efeca16835e42859a86 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u9aafa674a62c9efeca16835e42859a86:hover .ctaButton { background-color: #34495E!important; } .u9aafa674a62c9efeca16835e42859a86 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9aafa674a62c9efeca16835e42859a86 .u9aafa674a62c9efeca16835e42859a86-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9aafa674a62c9efeca16835e42859a86:after { content: ""; display: block; clear: both; } READ: Cystic Fibrosis EssayReferencesAlschuler, Albert, Our faltering jury., Public Interest, Jan 1996, pp. 28. Culp, Douglass, Do criminal juries let too many defendantsloose?, Vol. 12, Birmingham Business Journal, 18 Dec 1995, pp. 15. Curriden, Mark, Jury reform., Vol. 81, ABA Journal,Nov 1995, pp. 72. McElhaney, James, Jury instructions., Vol. 81, ABA Journal, Nov 1995, pp. 91. Savage, David., A jury of your peers., Vol. 81, ABA Journal, Oct 1995, pp. 40. Zobel, Hiller, The jury on trial., Current, Nov 1995, pp. 8.

55 Research Paper Topics to Jumpstart Your Writing

55 Research Paper Topics to Jumpstart Your Writing The research paper is one of the most tried and true assignments in high school or college. Its your teachers opportunity to see how well you can research, convey, and organize that research, and assemble everything into one five-paragraph (or maybe 15-page) paper.Before you get started on your paper, youll need to have a comprehensive understanding of what your teacher expects out of your completed assignment, as well as a really great topic that you can spend a lot of time researching. However, with several classes filled with many students, your teachers have likely seen the same topics over and over (and over) again. Here are some research paper topics that are guaranteed to keep your interest (and theirs). Borrow one of these ideas or get inspiration from this list, which is broken down by subject category.Social issues research paper topicsSocial issues are always going to exist, unfortunately. But the more we learn about what they are, how we can solve them, and how to prevent them, the better off well be. Here are a few social issues topics to think about and to do research on.Many children are diagnosed with ADD or ADHD and are subsequently put on medication, but some advocate that children are overly medicated and that we should instead have more patience for those who cant sit still or have minor behavioral issues. How should this issue be approached?The homeless population in the United States is more than 1.5 million people. What are the conditions that lead to someones being homeless? Are there ways to combat it?Girls who have been in the foster care system are more likely to be human trafficked. Why is this? What can be done?Someone who grows up in poverty is more likely to live in poverty all their life. Why is that? How can someone escape poverty?Opioid addiction is a huge issue in the United States right now. What led to the widespread abuse of opioid drugs? What is being done to solve this problem?Sexual assault is a hot button issue on colle ge campuses. How widespread is sexual assault on college campuses and what is being done to stop it?Each year, 1.2 million students drop out of high school. What is causing them to drop out? What can be done to combat the dropout rate?Many terminally-ill patients in America are advocating for assisted suicide. What countries already allow this, and what are the pros and the cons?Performance artists in public places such as beach boardwalks have their activities regulated by some local governments. Why is this? What are the pros and the cons?TV shows such as Hoarders have shed light on people who collect tremendous amounts of items, trash, and/or animals in their house. How are these people being helped? What causes hoarding problems?Political research paper topicsThe events in politics may always be changing, but the nature of politics remains the same. Theres always a lot to discuss and a lot to learn, making for a very interesting research topic for your paper. Here are a few idea s to get you thinking.North Korea has recently ramped up its nuclear program. What are some ramifications of this?There has been a large political divide in the country for the past few years. What factors led to the large division?What is the AHCA? How is it different from the ACA?The U.S. recently pulled out of the Paris Climate Agreement. What is the Paris Climate Agreement and what is Americas history of involvement with it?Confederate monuments are being torn down after the events in Charlottesville. Write about the history of one confederate monument thats been torn down. When was it built? What were the circumstances of it being constructed?Some feel that religious liberties have been threatened in the United States for several years. Why do they feel this way? What is the history of religious liberties in this country?Much of the news in the last couple of years has been the rise of populism. What is the definition of populism? How does it affect the political climate?Many p arents are choosing not to vaccinate their children because they have read that there is a link between vaccines and autism. Should parents have to vaccinate their children to guarantee herd immunity for all children? Even though the evidence points out that vaccines do not cause autism, why do parents still insist? How have certain celebrities contributed to this issue by being vocal on this topic?Many people in Middle America dont feel that their viewpoints are adequately expressed in the national media. Why do they feel this way? How does this affect national discourse?Historical research paper topicsMany of us learn a lot about the Revolutionary War or the Civil War in our classrooms, but often theres not enough time to explore everything that you might be interested in. Here are a few off-the-beaten-path research paper topics that will be sure to capture your attention as well as your instructors.What caused the market crash of 2008? How are we still recovering?There were sever al all black towns in the United States in the early 20th century. What led to the establishment of these cities?Who were the Freedom Riders?What were the Tulsa Race Riots?What was Female Hysteria in the Victorian era?There are a lot of conspiracy theories surrounding Kennedys assassination. Research about one in depth and discuss how the theory came about.What was the Korean War over? How does it affect society today?What was the Vietnam War over? How does it affect society today?What was the Space Race? Who were the major players and why did it matter so much who got to the moon first?Why did a lot of protesters and hippies gather at Haight-Ashbury in the 1960s? Write about the history of this notable neighborhood in San Francisco.What were Jim Crow laws? How do they still affect society today?When was Affirmative Action enacted? How does it still affect society today?What was the Reconstructive era? How does it still affect the South today?What was Watergate? Who were the major p layers and what was the result? How did it affect the country?What was the Equal Rights Amendment? Why was it not ratified?What was Prohibition? What were the circumstances and why did it finally end?Who was the first woman to hold political office in the United States?Eleanor Roosevelt was a very notable First Lady. Who was she and why was she so important?What was the case Loving v. Virginia? Who did it involve and what was it about?Environmental research paper topicsThere are many things to learn and research on about the world around us. Whether its how we can combat climate change or research alternative fuels, its important to know the answers for a healthy global environment for our future children and grandchildren. Here are a few ideas for environmental research paper topics.What is global warming? What can we do to minimize the effects of it?Some people say that certain global warming studies are funded by industries that have a vested interest in the issue, such as solar energy companies. How are they funded and conducted? Should the research be conducted by impartial parties?The polar ice caps are melting. What does this mean for our environment?There are many endangered species throughout the world. Pick one to write about and write about conservation efforts being made.What are alternative fuels? Should we use them or not? Write about the pros and the cons.What are some ways you could individually reduce your carbon footprint?What countries are leading the globe on combating climate change? What steps are they taking to lead the way?What is deforestation and how does it affect the environment?Many coral reefs are disappearing. Why is that and what kind of actions are scientists taking?What are sinkholes? Why do they occur?Film, literature, and art research paper topicsFilm, literature, and art are part of what defines a culture. Its not surprising then that there is much to explore when you are thinking about these topics. Here are a few interest ing paper topics that pertain to film, literature, and art.Look at a list of classic films. Pick one and write about why it was so influential.In the year 2017 its still quite rare to find a female film director. Pick a favorite female film director and discuss what unique perspectives she adds to film and culture.Theres more of a push to ignore the traditional canon of literature because it features a lot of white, male writers. What do this mean and what do you think of it?Female artists are highly underrepresented in art museums throughout the world. Is it just that there arent many female artists traditionally? What are some efforts being made to include more female artists?Some people feel that Hollywood is hypocritical in embracing director Roman Polanski. What makes them feel this way? What events made him a controversial figure?Read a banned book and research on why the book was banned. What were the circumstances?They say poetry is a dying art. What do you think? Is poetry still alive and well?After youve chosen a topic, be sure to get a second opinionChoosing an interesting research paper topic is often half the battle. Once you get a topic nailed down that youre really fascinated by, its a lot easier to research and write about it.After youve written all of the content of your research paper, its always important to get someone to look over your paper and ensure that its error-free and makes sense to the reader. If you have any questions, be sure to reach out to your instructor or a parent for advice. Finally, if you want to ensure that your paper doesnt contain any spelling or grammar mistakes, you should consider hiring a professional editor such as one from ServiceScape to take a look at your paper. A professional can help you spot an error that you may have missed and help you achieve clean, easy-to-read copy that is guaranteed to impress.

Business munication Assessment

Communication can be defined as the process of receiving information and exchanging the same between two or more person (Kasper, & Kellerman, 2014). The current case study is based on the investigation and evaluation of the current munication of Class Act Limited and r mending an ideal munication strategy, which will help in solving the issues of the organisation. The study is aimed at improving the performance of Class Act Ltd by designing appropriate munication objectives along with the identification of specific brand awareness. The current munication process at Class Act Ltd is plex, which prises of several levels of management. Due to this break down or distortion may arise. The long lines of munication process and flow of munication leads to delay and distortion (Colleoni, 2013). It is found from the analysis that every layer of authority cuts down a piece of information or are reluctant to municate, especially in the upward munication process. Due to specialisation at Class Act Limited, every department is greatly concerned in their own interests and does not takes into the consideration the problems of others. It is further noticed that inappropriate attention to the message is creating misunderstanding. The main cause of inattention is credibility gap representing inconsistency between what one says and what one does, which ultimately creates, misunderstand of message (Austin, & Pinkleton, 2015). The current situation revolving Class Act Ltd reflects slow and inappropriate accountabilities of personnel in delivering messages during emergent situations. After conducting a careful research concerning the munication strategies and their elements, a ten-step munication strategy is developed to assist Class Act in achieving its performance objectives and improving the organisation munication procedure as well. The strategy is designed to improve the human relationship by promoting appropriate interaction between one another through munication. Class Act Limited needs to figure out what needs to be done in order to realise the organisation needs while creating a munication strategy. The organisation currently operates under the traditional method of munication that holds nothing with the current munication strategy and thus, it needs to start from beginning (Goetsch & Davis, 2014). The organisations current strategy does not seems to be working and it needs to realise that requires improvement. Probably expanding its channel of munication can help in developing relationships among people in terms of both formal and informal way. Step 2: Defining the goals of the organisation:   An organisation can attain success only if it understands what exactly needs to be done to achieve desired performance as a whole. If the goal of the organisation to reach out the munity then the words and symbol which used to convey the message must match with the reference and understanding of the receiver (Carnmarata et al., 2014). This will help in minimising the semantic barrier. Step 3: defining the goals of the individual within the organisation: Unlike every organisation, Class Act Limited has different projects containing goals which the pany itself want to attain outside of the organisation’s goals. These goals needs to be determined and specifically defined (Ulmer et al., 2013). The reason behind this is that when the munication strategy is being developed, there should be a consistent portrayal of message for the intended program. Step 4: Defining precise means of munication for each program: Unlike defining the objectives of individual program, it is imperative for Class Act Limited to define each means of munication for every program needs before executing the plan (Cornelissen, 2014). This process is effective in assuring that each personnel is moving in the same direction with the programs. Step 5: Defining the target audience: For Class Act Limited determining the target audience forms an indispensable element in formulating an effective strategy for munication. Without defining the appropriate audience, it is almost impossible to formulate a plan to widen the reputation of the organisation (Cummings and Worley, 2014). Step 6: Developing the key messages to be portrayed: The development of key messages to be portrayed will allow Class Act Limited to inform the target audience about their determined goals. Such messages will help in building awareness by allowing the organisation to regulate their perceptions (Miller, 2014). The messages to be transmitted by each authority should be clear and concise. Therefore, for Class Act Limited, the messages should be suitable and appropriate for the purpose of munication.   Figure 1: Principles of Effective munication for Class Act Ltd Class Act Limited should create a timeline concerning the needs of events in order to keep each individuals and authority on the same page regarding the necessary steps to be taken in the a plishment of desired organisation performance (Hrebiniak, 2013). The timeline of events should contain detailed step-by-step methodology of specific performance strategies and should be broad in terms of time taken in a plishing each of these steps. Step 8: Developing the initial plan: Strategic preparation of the initial plan is necessary in the process of developing new strategy for munication. If Class Act Limited is looking forward to indulge in marketing by expanding the public knowledge of its programme, then it must define the types of tools to be used to transmit their message among the target set of audience (Smith, 2013). Class Act Limited should also take into the consideration the time money and personnel limitations while deciding the type of munication to be implemented. A sound organisation structure for Class Act Limited would help in developing the chain of mand, which would ultimately assist in speeding up the flow of information. Thus, it is worth mentioning that authoring and accountability of each position should be clearly laid down. Class Act Limited should regulate the flow of munication in order to avoid over burdening of munication (Percy, 2014). Appropriate channel and media of munication such as fax, video conferencing, SMS etc. should be used. Figure 2: munication Strategy of Class Act Ltd Step 9:   Implementing the elements of plan: After developing the list of ideas for an effective strategy of munication, Class Act Ltd should make the use of best options for its organisation and implement the same. It is noteworthy to denote that the process of implementation should be in accordance with the time as stated in step 7. For instance if Class Act Limited is looking forward to indulge in human resource practices it can create a pool of candidates along with the number of people they are looking to pool. To do this, words in message should be reinforced through appropriate gestures or facial expression (Miller, 2014). Therefore, the tone to be used in this process should take into the consideration the physical environment and human conditions. Step 10: Assessing the elements of munication strategy: Assessing the implemented strategy of munication is the only procedure of making sure that the targeted set of audience is being reached. Under this step, the process of munication at Class Act should be well set and have been provided with sufficient time to influence the public. Class Act Ltd should ensure that evaluation is performed appropriately to assure that there are no such loose ends and skipped details (Cornelissen, 2014). The more number of time is spent in discovering the information the better it will be able to adapt to its strategy. To conclude with, the above stated evaluations and strategies seeks to examine the objective of munication and consider the total physical setting of Class Act Ltd. The munication process designed will Class Act Ltd to take opportunity as and when the right amount of message or value to the receiver arise to covey. Austin, E.W. & Pinkleton, B.E., (2015). Strategic Public Relations Management: Planning and Managing Effective munication Campaigns (Vol. 10). Routledge. Carnmarata, S., McArthur, D., & Steeb, R. (2014). STRATEGIES OF COOPERATION IN DISTRIBUTED PROBLEM SOLVING!. Readings in Distributed Artificial Intelligence, 102. Colleoni, E., (2013). CSR munication strategies for organizational legitimacy in social media. Corporate munications: an international journal, 18(2), pp.228-248. Cornelissen, J. (2014). Corporate munication: A guide to theory and practice. Sage. Cummings, T.G. and Worley, C.G., 2014. Organization development and change. Cengage learning. Goetsch, D. L., & Davis, S. B. (2014). Quality management for organizational excellence. Upper Saddle River, NJ: pearson. Hrebiniak, L. G. (2013). Making strategy work: Leading effective execution and change. FT Press. Kasper, G., & Kellerman, E. (2014). munication strategies: Psycholinguistic and sociolinguistic perspectives. Routledge. Miller, K. (2014). Organizational munication: Approaches and processes. Nelson Education. Percy, L. (2014). Strategic integrated marketing munications. Routledge. Smith, R. D. (2013). Strategic planning for public relations. Routledge. Ulmer, R. R., Sellnow, T. L., & Seeger, M. W. (2013). Effective crisis munication: Moving from crisis to opportunity. Sage Publications.

The ANWR Oil Drilling Essay Example | Topics and Well Written Essays - 2250 words

The ANWR Oil Drilling - Essay Example Nevertheless, since this portion, called ‘1002 Area’ after the ANILCA section, has been considered as a probable source of oil and gas because of its proximity to the Mackenzie Delta, an area which has been found to have such resources by Canadians. In 1995, the two legislative bodies of the US government passed into law the Budget Act, which also includes an approval of the development of the ANWR 1002 Area. However, President Bill Clinton, under pressure from environmentalist groups, decided to veto it. Since then, the issue of further exploration and the possibility of extraction of oil and gas in the ANWR have become the subject of intense debates among environmentalist groups and proponents of petroleum and gas exploration. With the constant fluctuations and increases in the prices of crude oil in the world market, the increasing domestic demand for it, and the recurring peace and order problems in the Middle East, the debate on the issue has intensified even furthe r. The ANWR oil drilling issue has even reached the point that it has become an agenda for national elections. Both the Republicans and the Democrats have used their respective stand on this subject as part of their strategies in gathering political support for every electoral contest they participate. The Democrats have held the stand of opposing oil drilling in the area since President Clinton. (Douglas) On the other hand, the Republicans have been pushing for the opening of the 1002 Area for exploration and eventual extraction. However, the political noise generated by the debate on this issue between the Republicans and the Democrats have only blurred further the merits and demerits of oil drilling in the ANWR.  

Critically Discuss Standing in Actions for Annulment and the Dissertation

Critically Discuss Standing in Actions for Annulment and the Development of Legal Protection in EU Courts - Article 263-267 Trea - Dissertation Example The analysis this paper presents does not imply a conclusive rejoinder to the debate on standing under Article 263 TFEU. Rather, it attempts to approach the discussion through a different angle. Chapter 3: Direct Concern Technically, the narrow and restrictive approach to direct concern by the Court of Justice limits the success of the applicants. Additionally, if the applicant can show that the measure of personal concern, they are still required to demonstrate that the decision is of direct concern. For instance, the applicant can only establish direct concern in relation to a measure if it was maintained by ECJ that the measure directly affects the applicant’s legal situation and discloses its addressees charged with the task of implementing it. Other restrictions include, even though the applicant can establish direct concern, it must be dependent on whether the action that affects the applicant was with discretion of the Member State (Usher, 2005). On the other hand, citi zens can only challenge decisions that are only addressed to them, and even though addressed to them, it must have a direct impact on them. The Court of Justice views this to be the case if a person is clearly affected in a distinct way in a way that affects him with the UE undertakings or other individuals. Ultimately, it can be argued that the Member States may face a major barrier from their role of taking all suitable measures to ensure the fulfillment of the objectives or obligations of the EU as they face major opposition from the citizens who perceive the union as being â€Å"super-state† and inaccessible. The restrictive nature inhibits the Member States from facilitating the achievement of the Union’s objectives (Abaquense de Parfouru, 2007). Firstly, the interested parties cannot start direction actions by any interested party other than the EU institutions or member states in pending cases before the Court of Justice as such. This is discernible through a pr ocedure where only that party that can demonstrate direct or indirect interest that determine the outcome of the case. In this case, the intervener is restricted from supporting the conclusions of one of the parties, and in that case cannot raise new ground to on which either of the parties has used. This recalls the case in Stichting Greenpeace Council (Greenpeace International) v. Commission, where Fisherman, farmers and environmental groups wished to challenge a decision by the commission, to grant financial assistance to the European Regional Development Fund, to construct new power stations on the Canary Islands. Stichting Greenpeace illustrates that even those who may suffer from hazards resulting from an activity will not have standing if the activity poses a threat to an entire population rather than specific parts of it. A similar conclusion was reached in Danielson concerning the equivalent of Article 263 in Euratom. Initially, where the application an abstract terminology test found that the measure used was without doubt a regulation, the court would stop the proceedings then. However, in current jurisprudence, it appears the European Union Court of Justice (EUCJ) is showing willingness to recognize that some regulations have the potential to cause direct and individual concern. Accordingly, a plaintiff must have enough locus standi to take legal action. Such as in the case of Codorniu SA V Council (Case: C-309/89 [1994] ECR