Wednesday, May 6, 2020
Energy Security And Development Of Energy - 2718 Words
1. Introduction Energy is an essential material basis for human survival and development. As the world biggest developing country, Chinaââ¬â¢s demand for energy will experience a steady increase with the development of the economy . However, many problems are facing the energy security in rural China. At the early state of energy shortage, state policy indicated that the rural energy needed to be self-reliance. Actually, rural energy is a buffer of Chinaââ¬â¢s energy system . With the development of the Chinaââ¬â¢s economy, the government begun to realize the importance of energy security in rural China. As the important sector of national energy policy, the energy development of the rural area is guided by the sustainable energy strategy in China. Meanwhile, environmental issues were induced by massive fossil energy consumption. Most of energy is generated by non-renewable fossil resources in China. These resources will be exhausted in the following couple of decades. Otherwise, the enviro nmental issues were also exposed, most of greenhouse gas and pollutants emission are generated during the process of fossil energy production and use. Renewable energy resources, due to their zero or near-zero emissions of GHGs and air pollutants, are progressively becoming a greater part of the global energy sector . In the national level, Chinese government planned non-fossil fuel energy to reach 11.4 percent and 15 percent of the total energy consumption by 2015 and 2020 . In rural China,Show MoreRelatedThe Economic Decision Making For Obama s Two Parent962 Words à |à 4 Pagescomprehensive energy strategy increasingly takes on the character of selective policy, concentrating not on a wide range of energy, but only on shale gas and oil. America is increasingly dependent on oil and gas consumption. This situation does not seem to cause any rejections. Scientists call this phenomenon a cognitive dissonance; which White House initiatives inherently possess. 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The Bra Boys Free Essays
Bra Boys From Wikipedia, the free encyclopedia Jump to: navigation, search The Bra Boys is an Australian gang founded and based in Maroubra, an eastern suburb of Sydney, New South Wales. Dating back to the 1990s, the gang has gained notoriety through violent clashes with members of the public and police. The gang achieved national and international attention in 2007[1] with the release of a feature-length documentary entitled Bra Boys: Blood is Thicker than Water, written and directed by members of the gang. We will write a custom essay sample on The Bra Boys or any similar topic only for you Order Now Contents 1 Origins Notoriety and violence 2. 1 Criminal matters 2. 2 General community activism 2. 3 Art imitating life 3 Documentary 4 References 5 Further reading 6 External links Origins The Bra Boys are held together by surfing as well as community ties. [2] The group is often linked with the Maroubra Surfers Association, with which a number of its members are associated. [citation needed] In an interview on Triple J radio, Koby Abberton pointed out the ââ¬Å"Braâ⬠is a reference to the gangââ¬â¢s suburb, Maroubra,[3] and partly after the street slang for brother. 1] Some members of the gang tattoo ââ¬Å"My Brotherââ¬â¢s Keeperâ⬠across the front of their chest,[4] ââ¬Å"Bra Boysâ⬠and Maroubraââ¬â¢s postcode ââ¬Å"2035â⬠on their backs. [citation needed] With a reputation of being territorial,[1] the group is known to have taken control of a Sydney reef break, known as ââ¬ËCape Solanderââ¬â¢, located in Kurnell, and renaming the break â⠬ËOursââ¬â¢. In July 2007, The Sydney Morning Herald reported an altercation that took place between professional bodyboarder Mitch Rawlins and a group of several Bra Boys members, including Koby Abberton. Rawlins was allegedly approached by a Bra Boy member and told to ââ¬Å"fuck offâ⬠. It is believed an argument broke out and then turned physical with Rawlins being punched in the head. A spokesman for the Bra Boys confirmed there had been ââ¬Å"some sort of small incidentâ⬠but denied any major violence. [5] Notoriety and violence Prominent Bra Boys members include rugby league players Reni Maitua, John Sutton, as well as the Abberton brothers, Sunny, Jai, Dakota, and Koby, with the latter being the most notorious of the brothers. 6] Criminal matters A syndicate with alleged links to members of the Bra Boys were caught smuggling cocaine following interceptions of conversations dating back to 1997. It was alleged that the syndicate was granted security passes to restricted areas within Sydney Airport, by-passing Australian Customs, enabling the prohibited narcotics to be smuggled from Los Angeles by being concealed in on-board catering refuse. [7] In 2005, Jai Abberton was acquitted of the 2003 murder of stand-over man Anthony ââ¬ËTonyââ¬â¢ Hines. 8] However, his brother Koby was handed a suspended nine-month jail sentence after being found guilty of perverting the course of justice in the same matter. [9][10] In November 2008, Koby Abberton was jailed for three days by a US court after being found guilty of assaulting an off-duty police officer in a fight outside a nightclub in Honolulu, Hawaii. [6] In November 2009 Jai Abberton was jailed for eight months for breaching a good behaviour bond. [11] General community activism In late 2002, around 160 members of the gang attending a birthday party at the Coogee-Randwick RSL Club were involved in a brawl with off-duty Waverley police officers leaving a Christmas party on the same premises. News reports numbered the combatants in the incident at around 120, with 30 police officers left injured after the event. [12] In August 2005, the Bra Boys led a 100-person non-violent protest against plans by Randwick Council to introduce parking meters near the local beaches. [13] In the lead up to the 2005 Cronulla riots in Cronulla, Koby Abberton spoke to The Daily Telegraph about the assault of a lifeguard that sparked the incident, claiming: ââ¬Å"The reason why itââ¬â¢s not happening at Maroubra is because of the Bra Boys. Girls go to Cronulla, Bondi, everywhere else in Sydney and get harassed, but they come to Maroubra and nothing happens to them. I read all this stuff about kids getting harassed because they want to have a surf and I say ââ¬Ëare you kidding? ââ¬Ë The beach should be for Aussie kids. But if you want to go to beaches and act tough in groups you better be able to back it up. If these fellas come out to Maroubra and start something they know itââ¬â¢s going to be on, so they stay away. ââ¬Å"[14] Following the riots, in which the Bra Boys did not claim any involvement, Maroubra was the target of retaliation by Middle Eastern gangs. The Abberton brothers then held well-publicised meetings with other groups to help ease tensions. [15] ââ¬Å"I think that this is the start, the boys have agreed to come down and talk to us, to start some dialogue between the groups, you know, to try and ease some tensionâ⬠, said Sunny Abberton in a group interview on The 7. 30 Report. [16] Art imitating life The Bra Boys were made the subject of satire by The Chaserââ¬â¢s War on Everything, episode 29, aired on 11 April 2007. [17] In the skit Julian Morrow approached gang members while wearing a pill-filled brassiere and sporting a tattoo similar to Koby Abbertonââ¬â¢s saying ââ¬Å"mybrothersalibiâ⬠. A gang member responded by slipping off one of his thongs and flinging it at Morrow. Long-running Australian television soap opera, Home and Away has produced a thinly veiled reference to the Bra Boys in the fictional storyline of the River Boys that was broadcast in Australia commencing 16 February 2011. 18] Inspired by the friendship and brotherhood codes instilled by the Bra Boys, the Abberton brothers created a clothing line to reflect the importance of solid bonds between friends and family entitled MyBrothersKeeper Clothing, sometimes referred to as MBK Clothing. MyBrothersKeeper is a reference to the unspoken motto of the Bra Boys and can be somewhat translated as the unco nditional love, respect and support of those close to you regardless of race, gender and age. [4] Documentary A 90 minute documentary film about the surf gang, entitled Bra Boys: Blood is Thicker than Water premiered in Sydney on 7 March 2007 and was released on 15 March 2007. The film details a story of the Bra Boys from the viewpoint of the gang, particularly the Abbertons. Sunny Abberton wrote and co-directed the film with Macario De Souza. Actor Russell Crowe provided narration. The filmââ¬â¢s official cast included 49 well known surfers from Bra Boys members Evan Faulks and Richie ââ¬ËVasââ¬â¢ Vaculik to ten-time world champion, Kelly Slater,[19] and surfing legends including Mark Occhilupo, Bruce Irons, and Laird Hamilton. 20] Australian reviewer Margaret Pomeranz gave the movie an overall positive review, while her At the Movies co-host David Stratton criticised Sunnyââ¬â¢s amateurish direction and questioned how objective a documentary can be when it is directed by its subject. [21] The documentary became Australiaââ¬â¢s highest-grossing non-IMAX documentary film[22] a nd won the Best Documentary at the 2008 Movie EXTRA Filmink Awards. [23] The movie saw a limited release in the United States that began on 11 April 2008, in 23 select locations in Southern California, New York and Hawaii. 20] The film was distributed in Australia by Hopscotch Films and internationally by boutique distributor, Berkela Films. [24] The film was released on DVD on 16 August 2007 with extras including the documentary, The Making of Bra Boys, extended surfing footage, coverage of the filmââ¬â¢s premiere, history of Australian surf culture, a fitness program presented by one of the Bra Boys, and music videos. [25] References ^ a b c Marks, Kathy (19 March 2007). ââ¬Å"Sydneyââ¬â¢s notorious surf gang turns tide of violence into big-screen adulationâ⬠. The Independent (United Kingdom). Retrieved 16 November 2008. ^ Carroll, Nick (9 March 2007). ââ¬Å"Bra Boys World Film Premier in Sydney, Australia ââ¬â Movie reviewâ⬠. Surfing Magazine. Retrieved 6 February 2011. ^ Warhurst, Myf; Whalley, Jason; McDougall, Lindsay (7 May 2007). ââ¬Å"Myf, Jay and the Doctor: Interview with Koby Abbertonâ⬠(radio). Triple J (Australia). ^ a b Minion, Lynne (8 August 2009). ââ¬Å"Brothers in Armsâ⬠. Canberra Times. Retrieved 6 February 2011. ^ Gilmore, Heath (15 July 2007). ââ¬Å"Bra Boys say itââ¬â¢s Ours and weââ¬â¢ll fight for itâ⬠. The Sydney Morning Herald. ^ a b Hellard, Peta (21 November 2008). Guilty Bra Boy Koby Abberton in Honolulu jail for three daysâ⬠. The Daily Telegraph (Australia). ^ McKenzie, Nick (24 September 2009). ââ¬Å"Cocaine gang had security clearanceâ⬠. The Sydney Morning Herald. Retrieved 6 February 2011. ^ Wallace, Natasha (6 May 2005). ââ¬Å"Surf gang member cleared of standover manââ¬â¢s murderâ⬠. The Sydney Morning Herald. Retrieved 6 February 2011. ^ ââ¬Å"Bra Boys: The often maligned surf brotherhoodââ¬â¢s new movieâ⬠. Surfer Magazine. 22 July 2010. ^ Jones, Caroline (7 November 2005). ââ¬Å"Sons of beachesâ⬠(transcript). Australian Story (Australia). Retrieved 6 February 2011. ââ¬Å"Jail for Bra Boy Jai Abberton, Pussycat Doll Melody Jail for Bra Boy Jai Abberton, Pussycat Doll Melody Thornton dines with Sonny and Koby Abbertonâ⬠. The Daily Telegraph (Australia). 12 November 2009. Retrieved 1 December 2011. ^ Kennedy, Les (24 December 2002). ââ¬Å"Night the thin blue line ran into the Maroubra stompâ⬠. The Sydney Morning Herald. Retrieved 6 February 2011. ^ Cuming, Angela; Munro, Catharine (7 August 2005). ââ¬Å"Rage over 7000 meters for beachesâ⬠. The Sun-Herald (Australia). Retrieved 6 February 2011. ^ McIlveen, Luke (9 December 2005). ââ¬Å"A beast surfacesâ⬠. The Daily Telegraph (Australia). Silkstone, Dan (14 December 2005). ââ¬Å "When two tribes go to war: a culture clashâ⬠. The Age (Australia). Retrieved 6 February 2011. ^ ââ¬Å"Emergency powers to crack down on riotsâ⬠(transcript). The 7. 30 Report (Australia). 13 December 2005. Retrieved 6 February 2011. ^ ââ¬Å"The Chaser vs. The Bra Boys ââ¬â Hilarious Gagsâ⬠(video). The Chaser. Australia. 11 April 2007. Retrieved 6 February 2011. ^ Casamento, Jo (6 February 2011). ââ¬Å"Bra Boys amused by Home and Away homageâ⬠. The Sun-Herald (Australia). Retrieved 6 February 2011. ^ Howard, Jake. ââ¬Å"Kelly Slater wins his 10th world titleâ⬠. ESPN Action Sports (United States). Retrieved 6 November 2010. a b ââ¬Å"Bra Boysâ⬠. Internet Movie Database. Amazon. com. 2007. Retrieved 2 February 2011. ^ Pomeranz, Margaret; Stratton, David (14 March 2007). ââ¬Å"Bra Boysâ⬠. At the Movies (Australia). Retrieved 6 February 2011. ^ ââ¬Å"Bra Boys breaks box office recordâ⬠. ABC News (Australia). 27 March 2007. ^ ââ¬Å"â⠬ËBra Boys:ââ¬â¢ Best Documentary at Movie EXTRA Awardsâ⬠. Transworld Skateboarding (United States). 17 March 2008. Retrieved 6 February 2011. ^ ââ¬Å"Bra Boys: Blood is Thicker than Waterâ⬠. Berkela Films. Retrieved 6 February 2011. ^ Idato, Michael (27 August 2007). ââ¬Å"Bra Boys ââ¬â DVD reviewâ⬠. The Sydney Morning Herald. Retrieved 6 February 2011. How to cite The Bra Boys, Essay examples
Sunday, April 26, 2020
Making the Most of Google Author Rank
by Eric Hoppe As the worldââ¬â¢s dominant search engine, Google continues to reshape the field of SEO. While algorithmupdatesare here to stay, Googleââ¬â¢s Author Rank will impact SEO dramatically. The days of anonymously posting website content are over, and who you are in the Webosphere (or at least in Google+) will influence how your content ranks in Googleââ¬â¢s search results. What is Author Rank? Author Rank is an attempt to rank the reputation of content creators. Google recently rolled out its Authorship tool which allows you to link your content with your Google+ profile. Once set up, Google will display your profile picture beside your snippet whenever your content appears in a userââ¬â¢s search engine results. While the picture adds a personal touch, the linked content also allows Google to start grading and ranking the quality of your content. For example, Google will now be able to look at factors such as: *Google+ engagement *How many +1s your content receives *How many shares your content receives *How often your post content *Number of Google+ followers By adding your reputation as the content creator to the mix, your websiteââ¬â¢s ranking will likely be affected. Fortunately, itââ¬â¢s not too late to start building a Google+ reputation. Start by setting up a Google+ profile and then link your content to your Google+ profile using the Authorship tool. How to Set Up Your Google Authorship Account *Sign up for a Google+ account (if you havenââ¬â¢t already) and create a Google+ profile complete with a recognizable headshot. *Go to the Google Authorship Signup Page. *Enter your email address associated with your domain and follow the prompts to verify it. *Make sure to include your name exactly as it appears in your Google+ profile in your byline of any existing and future articles and blog posts. *After verifying your email address, go to Webmaster Toolsââ¬â¢ Structured Data Testing Tool and enter your URL to see a preview of your rich snippet. You may need to enter your Google+ profile URL in the ââ¬Å"authorâ⬠field in order to see it. What to Do Next Now that Google knows who you are, itââ¬â¢s time to show Google that youââ¬â¢re worthy of a high Author Rank. Itââ¬â¢s all about generating well-written, engaging unique content and doing so on a regular basis. In general, your content needs to be relevant, fresh, and shareable. The more your articles and blog posts can generate +1s and prompt users to share links to it, the better you will start to look as an author. As your Author Rank improves, you could see improved search engine results in the future. Itââ¬â¢s not a question of if Author Rank will arrive, but when. Prepare for the inevitable by building your online reputation now.
Wednesday, March 18, 2020
261 Peer Review and Intro to Unit 2 1914 1945 Professor Ramos Blog
261 Peer Review and Intro to Unit 2 1914 1945 Cultural Conflict Essay Quick Write What questions do you have about the essay? Cultural Conflict Essay Cultural Conflict Essay Prompt Focus on conflict or cultural conflict Clear thesis/argument Close reading of text: Focus on scenes, lines, characters, etc. that highlight the conflict or cultural conflict in the text you are analyzing. Peer Review Research for Cultural Conflict Essay Scholarly research to help us understand and analyze the text. You can research the cultural conflict you are writing about. Example: Slavery Slavery in Huck Finn Racism and Huck Finn Racism and Mark Twain Reconstruction and racism Civilized and savage Civilized and savage and Huck Finn You can research the author Mark Twain Mark Twain and Society Twain and Huck Finn Twain and Cultural Criticism The text Huckleberry Finn Huck Finn and racism Huck Finn and Jim Huck Finn and Race Conflict and Huck Finn Culture in Huck Finn Conflict and Cultural Conflict Cultural conflict and Twain Cultural conflict and Huck Finn Cultural Conflict and American Literature Conflict and American Lit Conflict and Huck Finn Intro to Unit 2: 1914 1945 In small groups, go through your section and figure out the important aspects we need to understand. Write down three or four takeaways, or important points we need to know. The Two Wars as Historical Markers Changing Times Science and Technology The 1930s American Versions of Modernism Modernism Abroad and On Native Grounds Modern Literature on Stage and Screen
Monday, March 2, 2020
Biography of Anne Frank, Writer of Powerful WWII Diary
Biography of Anne Frank, Writer of Powerful WWII Diary Anne Frank (born Annelies Marie Frank; June 12, 1929ââ¬âMarch 1945) was a Jewish teenager who spent two years hiding in a Secret Annex in Nazi-occupied Amsterdam during World War II. While she died in the Bergen-Belsen Concentration Camp at age 15, her father survived and found and published Annes diary. Her diary has since been read by millions of people and has turned Anne Frank into a symbol of the children murdered during the Holocaust. Fast Facts: Anne Frank Known For:à Jewish teenager whose diary chronicled hiding in Nazi-occupied AmsterdamAlso Known As:à Annelies Marie FrankBorn:à June 12, 1929 in Frankfurt am Main, GermanyParents: Otto and Edith FrankDied:à March 1945 in the Bergen-Belsen concentration camp near Bergen, GermanyEducation: Montessori school, Jewish LyceumPublished Works:à Diary of Anne Frank (also known as Anne Frank: Diary of a Young Girl)Notable Quote: Its a wonder I havent abandoned all my ideals, they seem so absurd and impractical. Yet I cling to them because I still believe, in spite of everything, that people are truly good at heart.à Early Childhood Anne Frank was born in Frankfurt am Main, Germany as the second child of Otto and Edith Frank. Annes sister Margot Betti Frank was three years older. The Franks were a middle-class, liberal Jewish family whose ancestors had lived in Germany for centuries. The Franks considered Germany their home, so it was a very difficult decision for them to leave Germany in 1933 and start a new life in the Netherlands, away from the anti-Semitism of the newly empowered Nazis. The Move to Amsterdam After moving his family in with Ediths mother in Aachen, Germany, Otto Frank moved to Amsterdam, Netherlands in the summer of 1933 so that he could establish a Dutch firm of Opekta, a company that made and sold pectin (a product used to make jelly). The other members of the Frank family followed a bit later, with Anne being the last to arrive in Amsterdam in February 1934. The Franks quickly settled into life in Amsterdam. While Otto Frank focused on building up his business, Anne and Margot started at their new schools and made a large circle of Jewish and non-Jewish friends. In 1939, Annes maternal grandmother also fled Germany and lived with the Franks until her death in January 1942. The Nazis Arrive in Amsterdam On May 10, 1940, Germany attacked the Netherlands. Five days later, the country officially surrendered. Now in control of the Netherlands, the Nazis quickly began issuing anti-Jewish laws and edicts. In addition to no longer being able to sit on park benches, go to public swimming pools, or take public transportation, Anne could no longer go to a school with non-Jews. Persecution Increases In September 1941, Anne had to leave her Montessori school to attend the Jewish Lyceum. In May 1942, a new edict forced all Jews over the age of 6 to wear a yellow Star of David on their clothes. Since the persecution of Jews in the Netherlands was extremely similar to the early persecution of Jews in Germany, the Franks could foresee that life was only going to get worse for them. The Franks realized they needed to find a way to escape. Unable to leave the Netherlands because the borders were closed, the Franks decided the only way to escape the Nazis was to go into hiding. Nearly a year before Anne received her diary, the Franks had begun organizing a hiding place. Going Into Hiding For Annes 13th birthday (June 12, 1942), she received a red-and-white-checkered autograph album that she decided to use as a diary. Until she went into hiding, Anne wrote in her diary about everyday life such as her friends, the grades she received at school, and even playing ping pong. The Franks had planned on moving to their hiding place on July 16, 1942, but their plans changed when Margot received a call-up notice on July 5, 1942, summoning her to a labor camp in Germany. After packing their final items, the Franks left their apartment at 37 Merwedeplein the following day. Their hiding place, which Anne called the Secret Annex, was located in the upper-rear portion of Otto Franks business at 263 Prinsengracht. Miep Gies, her husband Jan, and three other employees of Opetka all helped feed and protect the hiding families. Life in the Annex On July 13, 1942 (seven days after the Franks arrived in the Annex), the van Pels family (called the van Daans in Annes published diary) arrived at the Secret Annex to live. The van Pels family included Auguste van Pels (Petronella van Daan), Hermann van Pels (Herman van Daan), and their son Peter van Pels (Peter van Daan). The eighth person to hide in the Secret Annex was the dentist Friedrich Fritz Pfeffer (called Albert Dussel in the diary), who joined them on November 16, 1942. Anne continued writing her diary from her 13th birthday on June 12, 1942, until August 1, 1944. Much of the diary is about the cramped and stifling living conditions as well as the personality conflicts between the eight that lived together in hiding. Anne also wrote about her struggles with becoming a teenager. During the two years and one month that Anne lived in the Secret Annex, she wrote regularly about her fears, hopes, and character. She felt misunderstood by those around her and was constantly trying to better herself. Discovered and Arrested Anne was 13 years old when she went into hiding and was 15 when she was arrested. On the morning of August 4, 1944, an SS officer and several Dutch Security Police members pulled up to 263 Prinsengracht around 10 or 10:30 a.m. They went directly to the bookcase that hid the door to the Secret Annex and pried it open. All eight people living in the Secret Annex were arrested and taken to Westerbork camp in the Netherlands. Annes diary lay on the ground and was collected and safely stored by Miep Gies later that day. On September 3, 1944, Anne and everyone who had been hiding were put on the very last train leaving Westerbork for Auschwitz. At Auschwitz, the group was separated and several were soon transported to other camps. Death Anne and Margot were transported to the Bergen-Belsen concentration camp at the end of October 1944. In late February or early March of the following year, Margot died of typhus, followed just a few days later by Anne, also from typhus. Bergen-Belsen was liberated on April 12, 1945. Legacy Miep Gies saved Annes diary after the families were arrested and returned it to Otto Frank when he came back to Amsterdam following the war. This is the legacy of your daughter Anne, she said as she gave him the documents. Otto recognized the literary strength and the importance of the diary as a document that bore witness to the first-hand experience of Nazi persecution. The book was published in 1947 and has been translated into 70 languages and is considered to be a world classic. Successful stage and film adaptations have been made of the book. The Diary of Anne Frank (also known as Anne Frank: The Diary of a Young Girl) is understood by historians to be especially important because it shows the horrors of the Nazi occupation through the eyes of a young girl. The Anne Frank House museum in Amsterdam is a major tourist spot that brings global visitors closer to understanding this period of history. Sources Frank, Anne. Anne Frank: The Diary of a Young Girl. Doubleday, 1967.ââ¬Å"The Publication of the Diary.â⬠à Anne Frank Website.United States Holocaust Memorial Museumï » ¿.
Saturday, February 15, 2020
Auditor Independence Essay Example | Topics and Well Written Essays - 1000 words
Auditor Independence - Essay Example Each time such news grabs headlines questions are raised about the expected role of auditors to be the whistle blowers on first whiff of material fraud or manipulation and if they had compromised their role by losing their independence. Investigation into reasons for Enron failure in particular revealed that its auditors had colluded with the management in weaving a web of complex financial transactions creatively to help window dress the dwindling fortunes and losses in return for hefty non audit fee. The firm was found guilty and indicted which brought about break up of one of the five largest audit firms of the world namely Arthur Anderson. Now there are only four big audit firms in the world namely, Price Waterhouse Coopers (PWC) Deloitte & Touch, KPMG and Ernst & Young, popularly known as the big four. Recently another big four firm namely Price Waterhouse Coopers' name has been dragged into another scandal of global proportions i.e., "Satyam", the software company based in India. This company had overstated its revenues for a number of years and falsified accounts to show nonexistent bank deposits. Once again the role of Auditors was reviewed and it is primarily concluded that the auditors had accommodated the management in creating the charade. The auditors responsible for signing the reports are behind bars for criminal conduct in rendering services. In Australia too there have been cases of failed entities like HIH Ltd and Harris Scarfe were both placed into administration in the 2001/2002 financial year and subsequent investigation revealed irregularities in the financial statements of both. Around the same time, the Australian companies One-Tel, Impulse Airlines, Ansett and Pasminco also collapsed, seemingly without warning, suggesting a deficiency in the corporate governance practices of these companies (Walker et al, 2008, p. 9). Just like SOX (Sarbanes-Oxley Act) of USA, CLERP 9 (Corporate Law and Economic Reform Program was enacted in response to public outcry over the seemingly expensive presence of auditors without commensurate accountability towards their functions to be discharged in an objective and honest manner. Thus a "conflict of interest" situation must be avoided by auditors. A formal enactment only strengthens and structures the conduct expected of auditors as a matter of best practice while discharging their duties. Explanatory Memorandum to CLERP 9 (4.19) states that the inclusion of an objective standard in the general auditor independence requirement is critical for enforcement purposes because objectivity, being a state of mind, is not, except in unusual circumstances, subject to direct proof. The difficulties associated with identifying a compromise of independence are also inherent in the nature of the audit process. Accordingly, the perception of auditor independence, as demonstrated by external facts and circumstances, under an objective standard takes on great importance. Main impact on audit function as a result of this legislation is summarised below: Partner rotation in all public interest entities with different partners namely engagement partner, the individual responsible for the engagement quality control review and other audit partners on the engagement team who are responsible for key decisions or
Sunday, February 2, 2020
Group marketing plan Essay Example | Topics and Well Written Essays - 500 words
Group marketing plan - Essay Example The college students with the state of Oregon will be the ultimate customers as the company seeks and evaluates new ventures. Campaigns that suit the students would be given the highest priority compared to the programs that cater for the general population. The specific actions that the management would take include sponsoring activities at Taylorââ¬â¢s Bar & Grill and Rennieââ¬â¢s Landing and encourage students purchase their products. The activities would include sponsoring a Mr and Miss College in the region, a campaign that would cost an estimate of $3,000 including the planning and awards to the winners. Students and those who would like to follow the event, will be required to purchase Hop Valley Brewing company products as their tickets to the event. This will be a one day event, starting in the morning and ending at night the same day. This event will play a significant role in promoting the companyââ¬â¢s products. Organising for a games day will be another viable program to implement the marketing strategy of the company. It is all clear that college students and other young people either working or yet to join colleges have a unique like for games. Sponsoring a one day games events, that would be seasonal, is a great program for implementing the strategy and get the needed results. To participate in the games, students will be required to purchase Hop Valley Brewing company products as their tickets. The winners of the games will be given free products and encourage them to buy more of the products for future chances of participating in the games. There will be different beer stands run by the companyââ¬â¢s agents throughout the games. Hop Valley Brewing Company management team will finally participate in a brewing festival, an event that brings thousands of customers together. The event that will be hosted at Portland, Oregonââ¬â¢s
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