Answer the questions Essay Example | Topics and Well Written Essays - 1500 words

Answer the questions - Essay Example The paper takes into account the quality of voluntary narrative disclosure, evaluates the overall presentation of the report and the impact of reporting corporate responsibility matters on the information received by users regarding corporate performance of Imperial Tobacco. Finally, an evaluation of the IIRC agenda upon the quality of financial information coupled with the role of the accountant in safeguarding this agenda is undertaken. Viewing from the development of information disclosure system, voluntary disclosure appears after compulsory information disclosure (Tian & Chen, 2009). Specifically, the paper addresses the use of voluntary reporting on the Annual General Meeting notice. Quality of Voluntary Narrative Disclosure at Imperial Tobacco: Imperial Tobacco has made bold steps in ensuring that it integrates corporate responsibility into its ordinary financial operations. The firm understands that it has social and economic roles to play in order to safeguard positive gains already made by other players in society. The issues that ITG generally endeavors to engage in at various levels, according to the 2012 financial reports include: 1) Tackling child labour, The company understands the temptation that comes with the expectation for higher returns and it has undertaken to fight the vice of child labour at all levels of production. As a result, we joined the movement â€Å"Eliminating Child Labour in Tobacco Foundation† where ITG is a board member. 2) Consumer support: Various municipalities have lately come up with extremely exaggerated laws in the company’s view not only undermine free trade in tobacco products, but also limit the rights of the consumer to the extent they are prevented from freely enjoying their freedom at using tobacco products. 3) Response to environmental challenges: Among the most common environmental challenges associated with tobacco use is emission of carbon dioxide. The company has lately adopted latest technolo gy in cigarette manufacturing and as a result the products have seen a 4% reduction in carbon dioxide emission, as research into how to reduce this rate further continues. Furthermore, the company has reduced energy consumption by 5%. 4) Fighting illicit trade: The sale of counterfeit products bearing the company’s name is seen as a major blow to the trust bestowed upon the company by consumers of its products, and therefore the company has made bold steps in ensuring that this vice dies completely. The company has employed personnel in various major shipping centers to track any suspicious trade in ITG’s products while working closely with local authorities. 5) Job creation: Being a multi-national, ITG Plc has directly and indirectly employed thousands of persons who are instrumental in the company’s daily operations while scooping their living out of the mutual relationship thus established. 6) Issuance of dividends Each financial year, the company establishes a certain amount of returns per share owned by shareholders and disperse the same to the esteemed shareholders who gladly get returns for their trust in the company and their choice to invest in Imperial Tobacco. The 2012 annual report surpassed all other reports given earlier, especially due to the attempt to indicate corresponding figures alongside the activities. The ratios relating to various aspects of the report are easy to work out, since all the required figures are

Eading and Writing about Arguments Essay Example | Topics and Well Written Essays - 1000 words

Eading and Writing about Arguments - Essay Example One should always pray to request for assistance from God. Prayers should always be everyone's first resort since we should always invite God first under various life situations. Just like the way, a child comes to their father to talk to them; every person has the responsibility of coming to speak to him (Bounds, 2007, p. 12). For Christians to live a straight life, they should be guided by prayers just like Jesus. A Christian faces the problem of securing a private place where they can have their prayers. Jesus always found a way out through which he could have his prayers. Prayers are tremendously influential in the life of a Christian since they strengthen a person’s faith. For us to emulate the life of Jesus Christ, we have to pray on a regular basis. It is difficult to be consistent in one's prayers, but one has to make it a habit to pray on a regular basis. There is no difference between praying in a church service and praying at home. Prayer is a means through which Ch ristians communicate to God to express their needs and their love for Him. There is no difference between praying at home or in the church since God will answer the prayers. I feel that provided one prays appropriately the place of worship is not vital. The crucial thing is to express one's prayers and feelings to God. God will answer everyone's prayers. Some people think that praying at a church service is more effective than praying at home. This is because; at the church there is a congregation of people who ensure that the prayers are collaborative. When people pray in a group, they encourage one another and praise in a group. This acts as a more effective way of praying and God is immensely happy when people cooperate in prayers. At a church service, Christians have other ways of worshiping which are also tremendously effective. People believe that praising is twice as effective as prayers and hence people desire praising to praying as the process of worship. In the church, Chr istians share testimonies about Gods manifestation in their life and this strengthens the faith of other people in the church (Bounds, 2007, p. 32). When one faces a challenge, one meets other people who might be experiencing challenges that are a bit difficult. This will ensure that people will have a different approach to the problems they experience. It is true that praying together as a group is better than alone. People should always join hands when it comes to prayers. They should have the spirit of togetherness that will ensure that they enjoy the prayer session. Jesus led by example by illustrating the need of praying together. He showed his disciples the Lord’s Prayer and encouraged to stay together. Before the high priest gave the soldiers permission to persecute him, he encouraged the twelve disciples to pray until the last minute. Praying is particularly vital for all people and Christians have a responsibility to make a routine act. Priests should ensure that the y remind people to pray regularly so as to maintain a cordial relationship with God. For a person to acquire the kingdom of God, one has to be persistent in prayers and avoid being sinful. It does not necessarily matter the place where Christians communicate to God through prayers. God will answer the prayers that one communicates to him (Bounds, 2007, p. 36). People may recite their prayers in church or at home depending on the circumstances that they face in their day to day life. For instance, there are people with various body disabilities and hence cannot make

Answer the questions Essay Example | Topics and Well Written Essays - 1500 words

Answer the questions - Essay Example The paper takes into account the quality of voluntary narrative disclosure, evaluates the overall presentation of the report and the impact of reporting corporate responsibility matters on the information received by users regarding corporate performance of Imperial Tobacco. Finally, an evaluation of the IIRC agenda upon the quality of financial information coupled with the role of the accountant in safeguarding this agenda is undertaken. Viewing from the development of information disclosure system, voluntary disclosure appears after compulsory information disclosure (Tian & Chen, 2009). Specifically, the paper addresses the use of voluntary reporting on the Annual General Meeting notice. Quality of Voluntary Narrative Disclosure at Imperial Tobacco: Imperial Tobacco has made bold steps in ensuring that it integrates corporate responsibility into its ordinary financial operations. The firm understands that it has social and economic roles to play in order to safeguard positive gains already made by other players in society. The issues that ITG generally endeavors to engage in at various levels, according to the 2012 financial reports include: 1) Tackling child labour, The company understands the temptation that comes with the expectation for higher returns and it has undertaken to fight the vice of child labour at all levels of production. As a result, we joined the movement â€Å"Eliminating Child Labour in Tobacco Foundation† where ITG is a board member. 2) Consumer support: Various municipalities have lately come up with extremely exaggerated laws in the company’s view not only undermine free trade in tobacco products, but also limit the rights of the consumer to the extent they are prevented from freely enjoying their freedom at using tobacco products. 3) Response to environmental challenges: Among the most common environmental challenges associated with tobacco use is emission of carbon dioxide. The company has lately adopted latest technolo gy in cigarette manufacturing and as a result the products have seen a 4% reduction in carbon dioxide emission, as research into how to reduce this rate further continues. Furthermore, the company has reduced energy consumption by 5%. 4) Fighting illicit trade: The sale of counterfeit products bearing the company’s name is seen as a major blow to the trust bestowed upon the company by consumers of its products, and therefore the company has made bold steps in ensuring that this vice dies completely. The company has employed personnel in various major shipping centers to track any suspicious trade in ITG’s products while working closely with local authorities. 5) Job creation: Being a multi-national, ITG Plc has directly and indirectly employed thousands of persons who are instrumental in the company’s daily operations while scooping their living out of the mutual relationship thus established. 6) Issuance of dividends Each financial year, the company establishes a certain amount of returns per share owned by shareholders and disperse the same to the esteemed shareholders who gladly get returns for their trust in the company and their choice to invest in Imperial Tobacco. The 2012 annual report surpassed all other reports given earlier, especially due to the attempt to indicate corresponding figures alongside the activities. The ratios relating to various aspects of the report are easy to work out, since all the required figures are

Different Gaits used by Bipeds and Quadrupeds

Different Gaits used by Bipeds and Quadrupeds Gait can be defined as the manner by which an animal moves.   This essay will detail the standard gaits of bipeds and quadrupeds in addition to the underlying concepts of these gaits and examples of the animals which practice them.   There are a number of technical terms used to describe gaits which will be outlined along with the classification of various gaits. Stride is defined as a complete cycle of leg movements, i.e. a select foot being set down to the next setting of the same foot, where each foot is only lifted and set down once in each stride.   Stride is further described by stride frequency, f, the number of strides per unit time, and stride length, ÃŽ », the distance travelled in a stride.   Thus, average speed, v, of an animals gait can be defined as fÃŽ ». The duty cycle of a foot is defined as the duration the foot is on the ground as a fraction of the stride.   In most gaits, the left and right feet of a pair have approximately equal duty factors.   Generally, in bipeds, when the duty factor is greater than 0.5 the gait is a walk (both feet on the ground at some point) and when it is less than 0.5 it is a run (both feet off the ground at some point). The relative phase of a foot is defined as the time the foot is set down as a fraction of the stride.   The first foot of a stride is assigned relative phase 0 and the rest have a relative phase between 0 and 1. There are four different classifications of gaits for bipeds: walk, run, skip and hop.   The walk and run gaits have symmetrical footfalls and alternating legs swings, whereas the skip and hop gaits have asymmetrical footfalls and synchronised legs swings. Bipedal walking in humans is described as a pendulum movement of the legs with the hips scribing a circular trajectory for each step.   Humans use walking as their primary gait as it is the most highly efficient and least energy consuming gait for them.   This efficiency comes from the pendulum movement of the legs; the basic principle of a swinging pendulum is conservation of mechanical energy: as potential energy increases, kinetic energy decreases and vice versa.   This helps minimise the metabolic energy required while walking as there is not net mechanical energy, making walking a very efficient gait for humans.   (www.physicsclassroom.com) Running, a faster gait, is a almost always more energy expending that walking for all animal.   The maximum walking speed is reached, at which the walk must change to a run, when the Froude number equals 1.0.   The Froude number, Fr, is dimensionless and can be defined by where v is the velocity, g is acceleration due to gravity and l is leg length.   Humans will spontaneously switch from a walk to a run at some point between a Froude number of 0.5 and 1.0, when the walking speed becomes less energy efficient than the same running speed. Skipping and hopping gaits are not often used by humans are they are less energy efficient and more unstable than the other two.   However, there are some bipedal animals that favour the skip or hop gait.   For example, hopping (when both feet have a relative phase of 0) can be advantageous in kangaroos as the legs are powerful enough to yield sufficient air time.   Similarly, skipping (when the relative phases of one foot is 0 and the other 0.3) was the preferred gait by many astronauts on the Apollo missions as the lesser force of gravity let arise to strides with long air time, making the gait highly energy efficient. Quadruped gaits are similar to the bipedal gaits, but with more precisely defined variety.   Quadrupeds may walk by walking or ambling; run by trotting or pacing; skip by cantering or galloping; hop by bounding or pronking.   The gaits are classified by the relative phase of each foot as seen below: Most quadrupeds are not capable of all gaits due to variables in their body (e.g. leg length, knee bend, foot position, foot size, etc.) and favour certain gaits over others due to energy expenditure.   Quadrupeds generally use symmetric gaits for slower running and asymmetric gaits for faster running.   For example, a horse with increasing speed will walk, trot, canter then gallop as it becomes more energy efficient to do so.   The trot is the most common run for quadrupeds, although camels pace and wildebeests change directly from a walk to a canter.   Quadrupeds like turtles, with slow muscles, can only walk, lifting one leg up at a time to maintain balance in the remaining three feet on the ground. In conclusion, bipeds and quadrupeds move by a variety of gaits, choosing the most suitable and energy efficient. Zoe Gargulak References       Michael W. Whittle, 2007, Gait Analysis: An Introduction R. McN. Alexander, 1984, The Gaits of Bipedal and Quadrupedal Animals http://www.physicsclassroom.com/mmedia/energy/pe.cfm (accessed: 14/03/16) R. McN. Alexander, 2004, Bipedal Animals, and their Differences from Humans Hugh Tyndale-Biscoe, 2005, Life of Marsupials Alberto E. Minetti, 1998, The Biomechanics of Skipping Gaits: a Third Locomotion Paradigm? Physical Principles of Biological Processes 2 (16B), 2017, Lecture 5: Posture and Gait

The Relationship Between Religion and Israel Essay -- religion, theolo

Israel, the place call the holy land, the land, which Jesus walked, however, it is widely acknowledged that tensions between secular and religious sectors constitute a salient feature of Israeli society. If one were to try to summarize the relationship of Israel to Jewish religion, he would say that it is related but not equivalent to certain concepts of Israel. Most people think of the holy land when they hear the names Israel but one must ask the question is Israel truly the holy land. This essay will show the relationship between religion and Israel. Religion in the broadest sense may be defined as man's attitude towards the unseen, and the earliest forms of human thought furnish the clue from which must be traced the development of those great systems of religion that have at different time periods been professed by certain groups of people. The term religion must also include, not only beliefs in unseen spiritual agencies, but also numerous customs, superstitions, and myths which have usually been regarded by the people of the specific society or community. As far as, Jewish religion goes, there are many different opinions about the origin and history of people and the religion. The Jews are a people who trace their descent from the biblical Israelites and who are united by the religion called Judaism. They are not a race; Jewish identity is a mixture of ethnic, national, and religious elements. An individual may become part of the Jewish people by conversion to Judaism; but a born Israel who rejects Judaism or adopts another religion does not entirely lose his Jewish identity. In biblical times the Jews were divided into 12 tribes: Reuben, Simeon (Levi), Judah, Issachar, Zebulun, Benjamin, Dan, Naphtali, Gad, Ash... ...ment of the Israeli culture with religious Jewishness. Because of the diversity in the different religiosity categories’ exigencies from the social order, one may speak in this respect of the Israeli society as an example of conflictual multiculturalism. This notion designates this kind of multiculturalism where the dominant culture conditions the insertion of groups on their acceptance of exigencies which, in given respects, contradict their own self-perceptions. Religiosity in Israel is bound to multi-sided conflicts, which is conjunctively articulated through a continuum of approaches. This religious convictions stand behind the stage explains the sharpness that conflictedness may eventually take on. Yet, as we have seen, in this case, religiosity does not divide this society dichotomously and actors remain bound by common references, albeit unevenly.

Aristophanes Views :: Aristophanes Greek Theatre Plays Essays

Aristophanes' Views There have been many arguments as to Aristophanes views and politics. Some arguing that it is almost impossible to determine any serious view points Aristophanes may have being trying to say through his plays. While many others may argue, that points made in the Parabasis and through the various comic styles, are the key to what Aristophanes thought and believed. With so little evidence of Aristophanes himself, it is hard to prove a case either way. While taking into account the social climate at the time and what the main aims of the plays were, I will be looking into Thesmophoriazusae and whether Aristophanes was attempting to make any serious points through various styles of humour. In order to determine whether Aristophanes was putting forward a serious point, it helps to look at the back ground and context in which his plays were written. In Greek theatre the audience was made up solely of men. with the only women being those on stage, and even then only allowed to play silent parts such as slaves. Throughout the play, women are a common theme, at the time in which Thesmophoriazusae was written (411bc), attitudes towards them were much the same as in many societies. Women were inferior to men, in almost all parts of society. They were the property of men. Whether it be their husbands or their fathers, they could not vote, could not hold a position of office, and could not own any property. However in some parts of Athenian society they were considered to be almost the equals of men, religion is a prime example of this. In religious matters women were at times essential, in burials and civic sacrifice rituals. In contrast to this, Pericles’ citizenship law (451bc) raised their status to that of most prized possessions. The law stated that only an Athenian wife could produce a legitimate male heir. She became the only thing that could allow the husband’s family name to be carried on. It became a constant fear for the husbands, that their wives would be adulterous and produce a child, as the child would grow up and have a legitimate claim on the family possessions. Women became far more protected by their husband’s, than they ever had been previously. A wife with both an Athenian mother and Athenian father, became highly prized. This of course was more of a problem for a rich husband than a poor husband, as they had more to lose. However due to a lack of being able to afford help around the house, women of poor husbands had greater freedom, as they had to go out and fetch things needed for the

Festivals are the best way to learn about your faith Essay

â€Å"Festivals are the best way to learn about your faith.† Do you agree? Give reasons to support your answer and show that you have thought about different points of view. Refer to Judaism in you answer. (15 marks) According to Jews, each individual has a strong duty to uphold their covenant with God. In fact, this is possibly the most important thing a Jew does during his/her lifetime: love and honour God’s commands and wishes. It is essential that all Jews, adults and children, understand what this means. Festivals are used to rejoice but they also have a strong message that will help Jews to follow the Torah and to love God. They help Jews to learn about their faith. E.g. Passover teaches the Jews about their history and about God’s ability to change history. Shabbat remembers the Sabbath day when God rested from creating the world. And so, Jews must rest too on this day and do no work whatsoever. Jews reflect upon God as the creator of all things. Simchat Torah commemorates the acceptance of the Torah and God’s counselling on how His chosen people should live Rosh Hashanah and Yom Kippur both call upon Jews to reflect upon their actions to God and towards each other. They are times of forgiving. Another way that festivals are very important is because of the children of Jews. They are the Jewish future and without them, the faith would die. Jews rely on the traditions and symbolism to pass down through generations. Festivals are particularly effective in teaching children because not only are they generally fun, they present to children a time to see distant relatives, a time to relax, a time to forgive each other and to be happy. Festivals are a exceptionally good way for children to learn about their faith but there are many ways a Jew can learn about his faith and although festivals may be the most fun, there are other essential things a Jew must learn about to learn about his/her faith. Some Jews may argue that before they are even of an age to learn, they must be initiated into their faith by a row of festivals such as Brit Milah (circumcision), Simchat Habat (The naming ceremony for girls), Bar Mitzvah and Bat Mitzvah. These festivals mark huge event: the admission into Judaism and the responsibility for keeping the covenant and the commandments for themselves. Children learn about all this through extensive research and reading of the Torah and the Hebrew language. Another way of learning about the religion is the reading of the Torah. Both the learning of the Written Torah and the Oral Torah is fundamental. Preferably, they will learn it in its original language, Hebrew, but nowadays, children will often learn the English version or in the language of whatever country they live. Synagogues provide study classes for communities of children and adults. The Written Torah contains the six hundred and thirteen mitzvoth that Jews must strive to keep for all of their life. The Oral torah provides a interpretation of these rules and how to keep them. Many Jews will also look to the local Rabbi to learn about their faith. He will advise them on any problems they have and willingly explain anything a Jew is confused about. They are they as guidance and help for Jews and are a very good way of enlightenment about Judaism. I am inclined to agree with the statement, because the event becomes a lot more interesting and fun as it is a break from the norm and it can be easy to remember certain events by having simple symbols to remind you. For example in Passover a Seder meal is eaten which contains several symbols to describe the event, which occurred 3,300 years ago. The Z’roah is a roasted bone of lamb to symbolise painting the door posts with lamb’s blood so the Angel of Death passed over that house and spared the first-born son and the matzah symbolises the Israelites leaving in a hurry, before their bread has risen. These symbols in the festival enable Jews to understand and remember the story by relating the food they’re eating. So, when they see the Z’roah they will think, â€Å"Oh, yes, I remember that lamb’s blood was painting over door posts so the Angel did not kill the first-born son of that house!† This is because they can relate it to the Z’roah being a roasted bone of lamb, so it jogs their memory. This is a good way to teach younger children about the story as they relate better to symbols and interesting stories than about lectures and rules that they MUST obey. I find that I can learn something much easier if I enjoy what I am learning and festivals are a really fun way of learning about one’s faith. However I can understand the point of view of those Jews who believe that the Written and Oral Torah are essential for the awareness of Judaism. I do believe that it is very important that Jews learn about the commandments and how they should be kept, because it is that which keeps the faith alive. I think, to sum it up, that festivals are a very good way to learn about one’s faith, because children can relate to them better and children are, of course, the future of Judaism, but I think if a Jew has learnt about their faith through all of these aspects then you cannot ask for a more devoted and steadfast person.