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b school essays EssayEdge offers all users free access to over 100 admissions essays accepted by the United States' top undergraduate, graduate, and against abortion, professional programs. The following Sample Admissions Essays were accepted by Stern and NYU. Sample MBA Admissions Essays - Accepted by Stern and NYU (Courtesy of a solution topic EssayEdge ) 1. Think about the decisions you have made in your life. Describe the following: PAST: What choices have you made that led you to your current position? PRESENT: Why is a Stern MBA necessary at this point in your life?
FUTURE: What is your desired position upon graduation from the Stern School? I like options, I like security, and abortion research, I like power. With these wants, I knew at a very early age that I would enter business and thus I attended a college that specializes in the subject. In my first position out of school, I was hired by essays on prospero the tempest Dunhill Equities as a cold-caller. After several weeks of being hung up on by angry prospects, I decided that this career path would not lead me to success. I then moved within the against abortion research papers, firm to a position as sales assistant.
While this was by no means my dream job, I learned a tremendous amount about essay, business, and I gained useful exposure to the world of finance. Unfortunately, the company hit a period of instability, and after ten months I transferred with my boss to Coleman Company. Thirteen months later, that company also began to against abortion research papers fail, and I began to search for another path to advancement. With two strikes against me, I hit a home run and was hired by Sanford Bernstein into a challenging job with limitless opportunity for growth. Thesis For The Letter? After almost three years at Bernstein, I am once again seeking career advancement.
My education and work experience have provided me with an abortion research excellent introduction to business, and community essay, they have sparked my interest in finance. Taking into consideration my foundation and my interests, graduate business school is the next logical step. At this point in my life, I consider a Stern MBA to be necessary since I need to gain a broader understanding of finance and to sharpen my analytical skills in order to be successful in corporate finance. Stern’s MBA program will allow me to concentrate in against research papers finance, strengthen my global business perspective, and provide me with the opportunity to study with and learn from people with varied backgrounds. The school’s location in the financial capital of the world and in one of the osgoode, most diverse cities in the world also suits me perfectly. Against Research? Aside from advancing my career, I would also like to develop personally. In college I did not join many clubs or organizations, and I did not participate in sports. Instead, I spent all my time studying, working, or dealing with family issues.
Having been away from home and living in New York City for four years, I feel the need to make a name for myself and to develop a meaningful social life. I want to take advantage of the many benefits that extracurricular activities offer, and I want to be involved in the Stern community. Upon graduation from the Stern School, I will seek a position as an associate within the corporate finance department of a large, Wall Street, investment-banking firm. A Solution Topic? In three to five years, once I have become adept in against papers financial analyses, drafting prospectuses, preparing business presentations and other financial advisory work, I will move into a senior associate position. Here I will develop my abilities to anticipate client needs and to silas marner community engineer solutions that address these needs. In approximately 10 years, I will have the against research papers, experience necessary to take on upper-level management responsibilities. Describe yourself to your MBA classmates. Thesis Scarlet Letter? (You may use any method to convey your message: words, illustrations, etc.) I grew up in against abortion research papers a small fishing village in u of i application Maine, surrounded by family. Against Abortion Research? Expectations and aspirations are limited in such an environment. I could have made a living exploiting the sea, but chose to u of i application essay do similar work as a corporate executive.
Although I have no siblings, my hometown contains over abortion research papers fifty family members, and our agenda of family activities is always packed. Most of my family is employed in the commercial fishing industry, which instilled in me at a very young age, the concept of work. At age eleven, I started babysitting and mowing lawns, and at the age of fifteen I applied for my lobster license. The first summer with my license, I took a job as a sternperson with a fellow female. We were the only two females out there, which was definitely an osgoode and other essays experience. When the lobstering season ended that year, I took a job at a grocery store bagging groceries. I saved enough money to build a boat and to buy fifty lobster traps; I was on my way. The following summer I continued to work as a sternperson, and abortion research papers, I also fished my own traps. I continued lobstering throughout the rest of high school and the tempest, college, and it helped me finance my college education. In addition to being ambitious and motivated enough to put my heart into papers even mundane, low-level tasks, I am also extremely organized.
This is one characteristic that has always received praise. I pay particular attention to detail, which I believe has contributed to thesis for the scarlet letter my success thus far. I take pride in my work, and I look at it as a representation of myself. In my position at Sanford Bernstein as a Consultant Liaison, I market my firm to the financial consulting community. Against Abortion? Maintaining the integrity of the firm is disgraceful, vital and errors are disastrous. When training new group members, I stress this point most thoroughly.
I work in against a group that currently has six members. The group serves as a central source of information for thesis scarlet letter, the firm, and its success relies on an extraordinary amount of cooperation from each of us. As a senior member, I am able to contribute to the group in several ways including: training group members, controlling the quality of the against abortion, group’s output, managing and accurately completing multiple requests with short turnaround times, gathering and conveying information from senior investment professionals, collecting and general essay format, calculating data, maintaining databases, overseeing projects aimed at making long-term improvements to the group’s processes, and strengthening my own foundation of knowledge to abortion papers be used as a resource. General? Recently, as the result of a manager leaving the firm, I have also taken on some of the managerial responsibilities for the group including prioritizing and delegating assignments. Though I am an against research papers excellent team player, in business school I would like to proposing a solution essay topic ideas sharpen my managerial skills. I have found that I need to overcompensate for my “soft” appearance in research order to get my point across. I hope to improve my negotiating skills and to gain more experience in getting group members to carry their own weight.
At the proposing a solution essay topic ideas, same time, I do not want to become a tyrant. To be effective, it is important for against abortion research, a manager to maintain the thesis for the scarlet, proper balance of power and against papers, compassion. Only in this way, will I be able to lead a team of people to realizing the goals of thesis a firm. (Optional) Please provide any additional information that you would like to bring to the attention of the Admission Committee. If you are unable to submit a recommendation from a current employer, please give your reason here. Against? To satisfy my desire for essay format, success, I must continue my education.
Of the six business schools to against abortion which I am applying, the Stern School is my first choice. I am very excited about entering an MBA program that will allow me to focus on osgoode and other, my interest in finance as well as provide me with the career possibilities and abortion papers, exposure to resources, such as networks and learning tools, which I do not currently have. At Stern, I know that my investment of time, energy, and money will be well rewarded. At this point in silas marner community my life, I believe I have great potential to gain much from a business degree since I have been exposed to against abortion the business environment for the past eight and a half years. I now posses a strong foundation to build upon, and I am ready to assume the rigors and challenges of the disgraceful osgoode essays, Stern School’s MBA program. In addition to research its academic program, the Stern community is itself very appealing. The three undergraduate schools that I applied to were Babson, Bentley and Bryant. Babson College became my first choice as soon as I visited its quaint campus and fell in love with the friendly atmosphere and disgraceful osgoode essays, cultural diversity.
From someone coming from a small fishing village in Maine, it was refreshing to be surrounded by family. Living in New York City has broadened my exposure to include a fast-paced, career-minded atmosphere. The combination of these characteristics at the Stern School will provide me with an excellent learning environment, and I hope to attend Stern for many of the same reasons I selected Babson. Abortion Papers? For access to 100 free sample successful admissions essays, visit EssayEdge . Sample Application and Admissions Essays: Used by u of questions admissions officers to against abortion papers decide between two (or even two hundred) candidates with almost identical profiles, the application essay is often the only guide admissions officers have of your ambition, personality, and interests. As a result, your essay must be unique, captivating, and informative.
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Research paper against abortionpdf0 66 Кб
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Marcel Mauss ‘The Gift’ – Critical Review. Catherine Lucas: January 2012. Marcel Mauss: The Gift: The Form and Reason for Exchange in Archaic Societies. A Critical Review. This essay will critically explore Mauss’ theories and findings relating to gift reciprocation, honour, and the concept of ‘free’ or ‘pure’ gifts without agenda. In the against abortion research papers process of doing so I will incorporate the usage of these concepts by a variety of theorists writing on contemporary themes of gift use and exchange in modern societies. Although Mauss’ most acclaimed work in the influence of following anthropologists and sociologists, “The Gift” has encountered many criticisms where certain hypothesises appear to u of i application essay questions, conflict with contemporary practices. Although focused on against research, archaic societies, I will endeavour to show throughout the proposing topic essay in a balanced manner, how we can use Mauss’ ideas in an enduring way when looking at certain aspects of economical and gift exchange systems in contemporary anthropology. In order to begin to explore these three areas, we must first understand the ‘Potlatch’, the system through which gifts are exchanged, encompassing the abortion research papers acts of giving, receiving and u of i application questions most importantly in the text, the way they are reciprocated. As Mauss has it: “The potlatch itself, so typical a phenomenon, and at against abortion research, the same time so characteristic of these tribes, [Melanesian and Polynesian] is none other than the system of gifts exchanged.” (Mauss, edited in 2001, p.45)
Particularly focusing on the Polynesians, Mauss shows us how from the development of this “whole system of thesis scarlet, gifts and this form of exchange” (ibid, p.26) we can trace societal meanings of against, generosity and responsibility of wealth. Generosity is the focus of the first part of the essay, and general format from this we look at against papers, concepts of honour. Finally, we can engage with contemporary criticisms to challenge theories surrounding the notions of ‘free’ gifts. The Obligation to Reciprocate: Generosity and thesis for the Greed. Mauss explores the obligations on us to give gifts and more importantly to against papers, reciprocate that which is given – in either equal or greater value than that which was received. In each given example of the practices and essay topic rituals of gift giving in a diverse variety of societies, (Hindu, Germanic, Roman, etc.) although the practice of gift exchange and the reasons behind them may differ, Mauss consistently impresses on us the constant re-encountering of the obligation to reciprocate gifts. Against Abortion! The value of the returning gift is essential to maintaining alliances between parties and partial relations; giving too much may incur as much offence to the recipient as returning goods or services with too little value. Mauss’ method of impressing this upon us through examples and folk tales of social ramifications from these errors serve to put the practical aspects of for the, these theories into context. Mauss also uses the original native word in the subsequent Mother language for abortion, these exchanges, which are crucial to understanding the original symbolic meanings of the gift exchange.
If there is one criticism that I must give to his attempts, it is to the lack of consistent translation that Mauss is occasionally guilty of when evaluating words against others from different languages. For example, in exploring Germanic terms alongside Hindu, the un-translated words may be compared for the intricacies in ideas their meanings, without re-evaluation of against abortion papers, these given words. The denseness of information requires careful translation references on the part of the reader, in order to glean a full understanding of their symbolic connotations. However, it should be noted that Mauss attempts simple translation of the root and the inherent symbolic meaning of unfamiliar words wherever necessary to differentiate a classification of ‘gift’. Out of the obligation to give gifts, one can further explore the proposing a solution essay topic symbolic nature of abortion research papers, generosity. Looking at wedding gifts in Germanic societies, Mauss gives a keen example of this symbolism by looking at the meaning behind the giving tradition: “In a few places the essays on prospero the tempest generosity of these gifts is proof of the fertility of the young couple.” (Mauss, 2001 ed. p.78) Generosity versus greed is an integral theme to the underlying moral intention inherent in gift exchange. Abortion Research! A recurring notion is that “the recipient puts himself in a position of dependence vis-a-vis the silas donor” (ibid p.76) and by this notion Mauss illustrates the intricate moral balance inherent in gift exchange. If we view the gift exchange as a moral contract there must be moral implications to how much is given and why. Against Research Papers! Gifts of too great a value, in the wrong context , may denote ill feeling towards the recipient of the object or service rendered. It shows a vulgar display of wealth intended to ‘flatten’ the disgraceful osgoode essays recipient, and implies a challenge of abortion research, further reciprocal wealth. This display is very different to generosity of thesis for the scarlet, given wealth.
It is a display intended to challenge rivals. Research Papers! Mauss explores the fear of being ‘beaten’ by superior gifts in his initial exploration of the Potlatch and its three main obligations, “to give, to receive, to reciprocate,” by proposing a solution essay focusing on the element of prestige acquired by giving a gift of high value. It is the issue of being obligated to accept a gift you fear being unable to against abortion, match in reciprocation that is the disgraceful essays focus here. As Mauss asserts: “The obligation to accept is no less constraining. One has no right to refuse to attend the potlatch. To act in this way is to abortion papers, show that one is afraid of having to reciprocate, to fear being “flattened” [i.e. losing one’s name]…to admit oneself beaten in advance…”(Ibid p.52) To be ‘beaten’ by a gift is to marner essay, show inferior wealth, and also inferior generosity by failure of appropriate reciprocation. Mauss uses direct and against research firm language when expressing this idea, further cementing its importance in the theory.
The physicality of the language – the essay notion of being ‘flattened,’ implies a physical presence of this shame on the beaten party, and the resultant sore effect on their societal standing. Gregory cites Mauss’ influence on anthropological interpretation of “competitive gift exchange systems” in his essay on ‘gift exchange …in contemporary Papua’ (Gregory, 1980) in which he explores the symbolic ‘destruction of against abortion research papers, wealth’ in ritual gift offerings to gods as well as other men, and the idea that wealth that is general format distributed generously will be revisited on them. He suggests that better than the giving of wealth to other men, the against giving of it to gods enforces a faith in the power of the gift exchange and the power of the obligation to reciprocate the silas gift, even if it is not in research papers a material sense. He looks to wealth gathered by u of essay the Church and by charitable organisations, and the faith from the benefactor that these gifts will be used in a manner befitting the sacrifice. In practice, he sees that monetary wealth in particular is used for many other uses by the beneficiary than that which it was intended.
It is interesting to note that this essay looking at a contemporary although to some extent tribal society (village societies in Papua New Guinea) that still carries rituals as a part of its symbolic nature, does no longer fully align with the ideologies surrounding generosity and greed that Mauss perceives in archaic societies, particularly in Melanesia and Polynesia, which are noted influences in how Gregory approaches his subject. Mauss refers to both Polynesian and Melanesian archaic societies where he addresses these questions of “honour and credit” (Mauss, 2001 ed. p.42) and its importance in the ‘system’ the gift and against the reciprocated gifts are generated through. As symbols of social standing, Mauss argues that that which is exchanged serves “to reflect somewhat directly the manner in which the subgroups…feel that they are everything to one another.” (Ibid, pp.42-3.) The notion of honour acquired or maintained through generous giving is the driving force between relations with other groups, just as it is in the contemporary society Gregory explores. Giving wealth is a honourable institution, but further to paper essay format, this what we can take from against research papers Gregory’s use of Mauss is that giving without a full sense of how the wealth will be used (here we may read: monetary wealth,) is more honourable still. Critics of Mauss and Defenders of the ‘Free Gift’ A key contended theme of the text is the rejection of the concept of ‘free gifts’ – donations willingly given without necessity of reciprocation. Mary Douglas explores it immediately in the foreword of the 2001 edition.
The rejection of free gifts is contended in Laidlaw’s essay “A Free Gift Makes No Friends” (2000), in which he cites the essay ‘neglect’ to explore free gifts as a product of against abortion papers, Mauss’ theories and their influence on cultural anthropologists since. Laidlaw uses the proposing a solution essay free or ‘pure’ gift as the main emphasis on the subject of the Gift, rather than Mauss who focuses on the gift exchange and the concept of contracts. Largely focused on religious donations or sacrifices, Laidlaw argues that Mauss’ emphasis on the importance of reciprocation destroys the symbolic nature and pure intent of the donation. He argues that the theory of seeking recognition by giving cheapens the intent of such a gift. In the against research papers course of Laidlaw’s exploration of the proposing a solution essay ‘free gift’, he refers to Derrida (1992), who sets out the ‘conditions’ of so-called ‘free gifts’ in order to research papers, pursue some form of examination. His first condition is that the free gift cannot be reciprocated at all. This immediately forms a rift with Mauss’ strong analysis of the obligation to reciprocate on moral terms. Laidlaw suggests that a reciprocated gift immediately establishes an “‘economic’ cycle…and make[s] is part of an marner community essay, interested exchange…” (Laidlaw 2000, referring to Derrida, 1992), and that to avoid this exchange one must not see the gift “as a gift,” (ibid) but to ignore its occurrence. This he feels is the only way we can prevent the advent of a ‘debt’ that must be paid off. One must ask whether such a theory is possible in practice, and Laidlaw unfortunately fails to offer any fully non-reciprocal practical example of this idea in action. Against Papers! Even if the gift is not socially acknowledged or physically reciprocated, the essays gratitude that may be extended towards the abortion research papers giver, even in silence, may not be reliably measured, and is this gratitude in itself not a form of intellectual reciprocation?
I shall therefore leave Laidlaw’s critique to proposing essay topic ideas, the side at this juncture. Perhaps a better critic of Mauss to explore here is abortion Titmuss, whose 1997 book “The Gift Relationship: From Human Blood to Social Policy” focuses on modern blood donations. Titmuss argues that anonymous blood donations may be “the closest approximation in social reality to the abstract concept of a ‘free human gift.’” (Titmuss 1997, p.140) Although he shows awareness that blood donors have “some expectation and [need] assurance that a return gift may be …received at some future time,” i.e. if they require a blood transfusion in proposing a solution essay the future they hope that others will have donated, they have no guarantee of this. Where blood donation passes between strangers, Titmuss argues: “in terms of the free gift of blood to unnamed strangers there is against abortion papers no formal contract …and no explicit guarantee of or wish for a reward or return gift.” (Ibid) In this theory, the gift ‘exchange’ has no place in the context that the gift is given. I can agree with Titmuss’ criticism to a point. U Of I Application Essay Questions! Anonymous donation is without explicit contractual exchange between the donor and recipient, however to underline his argument Titmuss closes that these donations are “acts of abortion research papers, free will; of the exercise of choice; of osgoode essays, conscience without shame.” (Titmuss 1997, p.140 l.36-7)?* Looking at against research, the action with its psychological implications, I cannot agree that any choice with an proposing essay ideas, element of against abortion, conscience can subscribe to an ‘act of free will.’ Rather, there are free- obligation acts, where the recipient through anonymity is free of obligation to reciprocate the gift.
Mauss rarely makes reference to anonymity in gift-exchange in “The Gift,” which may be an oversight and paper format worth exploring further. Further to this, I would suggest that the donor is tied to the giving of this ‘free’ gift through conscience; he fears that without his own participation in the donation scheme he may not receive blood himself if required. In this manner the donor is tied to this gift, even when it is the closest example of a ‘free’ gift; and this returns us to against abortion research, Mauss’ theories concerning morality as examined above. Mauss in and other essays his exploration of Classical Hindu Law in “The Gift” keenly illustrates the theory of belief in that any gifts given even ‘freely’ and in “charity and abortion research papers hospitality” are hoped to be revisited on the giver at some point: “In this world and the next, what is given away is essay ideas acquired once more.” (Mauss, ed. 2001. p.73, quoting a Hindu text.)
“It is abortion research common knowledge that men present themselves publicly by the conspicuous presentation if gifts. Generous contributions to a charity have always been a source of prestige in the United States…especially…when such gestures are made by individuals rather than corporations…” says Schwartz (1967) The social standing created through gift exchange is a key element of general paper essay format, Mauss’ dialogue and as we have explored, the influence of these theories continue to abortion research papers, exert their authority on essays, anthropologists and sociologists today. Against! However, few have attempted the i application feat achieved by Mauss of encompassing so many societies and against abortion research papers their rituals into one area of social exchange. The elements of this discourse discussed in this essay do, I feel, review the key areas inherent in studying concepts of silas marner, ‘the gift.’ As Mauss himself concludes, this study encompasses “…science of customs [and]…moral conclusions,” where the against abortion papers gift serves as a tool to analyse the use of “wealth amassed and proposing essay ideas then redistributed,” and how these exchanges can be used to theorise the symbolism of gifts, behind their practical outcomes of papers, “mutual respect and reciprocating generosity.” (Mauss, ed. 2001, pp.106-107.) Derrida, J (1992) Force of law: The Mystical Foundation of Authority (M. Quaintance, Trans.) in D. Cornell, M. Rosenfeld, D.G.
Carlson (Eds) USA (New York): Routledge. Godelier, Maurice (1999) The Enigma of the Gift . USA: Polity Press and University of Chicago. First published as L’Enigme du Don (1996) France: Librarie Artheme Fayard. Gregory, C. A. (1980) Gifts to Men and Gifts to for the scarlet letter, God: Gift Exchange and Capital Accumulation in Contemporary Papua in ‘Man, New Series,’ Vol. 15, No. 4 (Dec., 1980), pp.
626-652 Published by: Royal Anthropological Institute of Great Britain and Ireland. Laidlaw, James (2000) A Free Gift Makes No Friends, in ‘The Journal of the Royal Anthropological Institute,’ Vol. 6, No. 4 (Dec., 2000), pp. Against Research Papers! 617- 634 Published by: Royal Anthropological Institute of Great Britain and Ireland. Mauss, Marcel (1925; 2001 ed.) The Gift: The Form and Reason for paper essay, Exchange in Archaic Societies. London: Routledge. Michaels, A. and Pierce, P. (1997) Gift and Return Gift, Greeting and Return Greeting in papers India. On a Consequential Footnote by Marcel Mauss in ‘Numen,’ Vol. 44, No.
3 (Sep., 1997), pp. 242-269 Published by: BRILL. Schwartz, B. (1967) The Social Psychology of the Gift in ‘The American Journal of Sociology,’ Vol. 73, No. Marner Essay! 1 (Jul., 1967), pp. 1-11 Published by: The University of Chicago Press. Strathern, Marilyn (1988) The Gender of the Gift. USA: University of California Press. Titmuss, Richard M. (1997) The Gift Relationship: From Human Blood to Social Policy . UK: LSE Books. ? * Note : Later, in chapter 16 of against papers, “The Gift Relationship,” Titmuss acknowledges that when Mauss “was in silas marner his seventies, blood transfusion services were in their infancy.” (p.276) We can only speculate on how Mauss would have aligned this form of donation with his theories on gift exchange and obligatory reciprocity.
Please accept apologies for any lack of quotation marks as they did not come straight over from the Word document I wrote the essay in. I have tried to fill them in wherever needed, however I may have missed a couple. Please do not plagarise this essay if you feel the urge, your degree ain’t worth it especially for my scribblings.
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Dissertation: Corporate governance. Corporate governance has re-emerged as one of the research papers, most talked about business topics in the twenty-first century after the for the letter, failure of some of the large public-listed companies (Banks, 2004). Corporate scandals in large firms such as Enron and WorldCom resulted in loss of billions of dollars for investors (Kang et al., 2007). Good corporate governance helps to prevent corporate scandals, and potential civil and abortion criminal liability of the organisation (Lipman and Lipman, 2006). It enhances the reputation of the organisation and makes it more attractive to investors, lenders, customers and employees (Lipman and Lipman, 2006), which is expected to add value to the company. Therefore, it is important to analyse and compare corporate governance practices among countries and firms. The purpose of proposing topic ideas this report is to analyse and compare corporate governance systems and their compliance in four countries ‘ the UK, the USA, Australia and Germany. Papers! One way of implementing a control mechanism is to give more information to external stakeholders of essays the tempest a firm since this would help them in making better decisions and raise relevant questions regarding the abortion, steps being taken to safeguard their interests. The disclosure requirements in thesis for the, three main areas (Board of Directors, audit committee, internal control and risk) are evaluated. Research Papers! The disclosure requirements in 5 companies in each of the 4 countries are also evaluated to notice similarities and differences in their emphasis on good corporate governance.
The comparison is done by quantitatively assigning score to each company on the basis of two aspects: (a) whether or not the company followed a practice; and (b) the relative information disclosed to external stakeholders. Two companies may both disclose experience information of essays the tempest their directors, but the company reporting more and relevant information will be appreciated more by external stakeholders. The evaluation and comparison of each company is done with regards to three important parameters of corporate governance: Board of Directors, audit committee, internal control and risk. The information in annual reports is used by many stakeholders to make economic decisions. Against! The extent of qualitative information about fraud detection, and internal control and risks is important for thesis scarlet letter, stakeholders because of the against abortion research papers, large scale losses suffered by many of them from corporate frauds in u of essay questions, firms like Enron and abortion research papers WorldCom. Merely stating a fact that a company has internal control and audit systems in place is not enough for investors/lenders concerned about future earnings.
This report evaluates the extent to which the disclosures relating to audit committees and internal controls provide positive assurance about financial reporting quality and effectiveness of controls to external stakeholders. This is important for building trusts in capital markets. Finally, the report discusses some recommendations about a solution essay ideas, current disclosures to assist stakeholders in assessing the transparency and accountability of companies. . Brief overview of against abortion research papers corporate governance development in countries. The OECD definition of corporate governance is ‘the procedures and processes according to which an essays on prospero organisation is directed and controlled’ (Tricker, 2012, p. 29).
Corporate governance is important because of the separation of the ownership from management (Tricker, 2012). The agency theory suggests that there could be divergence in the interests of owners and managers (Nyberg et al., 2010). Research Papers! Corporate governance is an internal mechanism to minimise this divergence. This section of the report reviews the disclosure requirements in four countries ‘ the UK, the US, Australia and Germany ‘ with regards to board of directors, audit committee, internal control and risk aspects of corporate governance. A brief review of corporate governance development and regulations in each of the four countries is given below before the evaluation of their practices. The Cadbury Committee has played an important role in the establishment of corporate governance practices in the UK, and many other countries. A number of committees, such as Turnbull Report, Myners report and Higgs Report, have refined the corporate governance practices in the UK since the marner essay, Cadbury Committee report in the early 1990s (Tricker, 2012).
The Financial Reporting Council is the UK’s independent regulator responsible for promoting corporate governance. The present form of corporate governance in abortion, the UK is as mentioned in the UK Corporate Governance Code which is based on the principle of essays on prospero ‘comply or explain’ (UK Corporate Governance Code, 2012). The public listed companies are required to either comply with the UK Corporate Governance Code or explain non-compliance in against research papers, their annual reports. The US is often seen as being the u of questions, paradigmatic case of the market-based model to corporate governance (Jackson, 2010). Abortion Research Papers! However, corporate governance failure in Enron resulted in high criticism of the corporate culture in the US and caused substantial changes through the Sarbanes-Oxley Act of 2002. Further changes to corporate governance mechanism were made after the financial crisis in 2008. Essay Format! The Sarbanes-Oxley Act requires that the Chief Executive Office and Chief Financial Officer attest to the financial statements.
Further, external auditors were barred from providing certain types of consulting services to their audit-clients. Public listed companies are also required to against abortion papers, follow additional governance standards stipulated by stock exchanges in the country. The Corporate Governance Council of the Australian Stock Exchange (ASX) has a guide titled ‘Corporate Governance Principles and proposing a solution essay ideas Recommendations’ which lists corporate governance guidelines for a public listed firm (ASX, 2010). Against! These principles are guidelines only for firms to follow, that is, firms have the choice either to implement those principles or state reasons for deviations in annual reports in the case of general paper a failure to achieve full compliance (GLG, 2010). There are eight main principles which are used to evaluate compliance of a company to corporate governance guidelines. The corporate governance system in Germany is significantly different from the Anglo-American model (Solomon, 2007). The listed companies in Germany have to follow the German Corporate Governance Code last amended in May 2013 (German Corporate Governance Code, 2013). German companies have a two-tier board and significant employee ownership (Solomon, 2007). The Supervisory board is intended to provide monitoring function.
The members of the Supervisory board are elected by the shareholders of the company. The Management board is responsible for managing the company. The corporate governance codes in the UK, Australia and against research Germany follow the ‘comply or explain’ principle, whereas it is the ‘comply or else’ approach in the US (du Plessis et al., 2011). The US approach to corporate governance is based much more on hard law and a regulatory state (Jackson, 2010). This section of the general paper, report reviews the disclosure requirements in four countries with regards to board of directors, audit committee and internal controls and risks. a.Board of directors. The board of directors represent the abortion, interest of shareholders, and is accountable to them for a series of specific duties, including oversight of executive management, and implementation of internal controls (Banks, 2004). The best practice regarding the thesis letter, structure of the board of against papers directors is that governing bodies of companies should include completely independent directors and scarlet they should preferably constitute a majority of all directors (Lipman and Lipman, 2006). The main corporate governance disclosures regarding the board of directors of a company are shown in against abortion research papers, Table 1. 11 parameters are used to review disclosure norms regarding the board of disgraceful osgoode and other essays directors. ‘Y’ in a box means that the corporate governance code requires this disclosure in annual reports of companies in that country and ‘N’ implies that this feature is not required to be disclosed. ‘Y/N’ implies that the against, measure was partially implements. ‘Y’ equates to 1, ‘N’ is silas marner essay, 0 and ‘Y/N’ is 0.5. Table 1: Board of directors disclosure norms.
Board structure is against abortion research papers, analysed by considering three items – separation of the the tempest, Chairman and CEO; the number and research papers percentage of independent directors; and size of the board (Leblanc and Gillies, 2003). Diversity in the Board of Directors is also important because it increases performance through new insights and ideas (Knippenberg et al., 2004). Three countries ‘ the UK, the US and Australia ‘ scored full points because the recommended corporate governance policies/codes asked companies to disclose information with regards to all of those elements. Germany scored only 7 out of 11. This does not mean that corporate governance, with regards to board of directors, is substantially low in Germany.
The main reason for the low score in the case of Germany is marner community essay, its tow-tier board structure. Abortion! The board structure is unitary in the UK, the US and Australia, and two-tier in the case of Germany. The Germany Corporate Governance Code does not require firms to disclose individual information of the members of the Supervisory Board of Directors. This is partly to do with the fact that many of the members of the Supervisory Board in a company in Germany are its employees only, and were included on the basis of recommendation of worker unions. This nomination process reflects the nature of management-worker relationship in Germany. Disclosure of information about independent directors in disgraceful osgoode, the UK, the US and Australia shows the wealth of abortion information they bring to the Board of Directors. The inclusion of names and skills of all directors of Supervisory Board in companies based in Germany is not going to have same information impact on stakeholders. Community! The lack of information regarding the directors on the Supervisory Board is also reflected in the absence of abortion papers information regarding the members of committees and their individual participation in essays the tempest, meetings of those committees. Research! However, if a member of the Supervisory Board took part in less than half of the meetings in a financial year, this shall be noted in the Report of the Supervisory Board. The German disclosure requirements do not require the qualitative description of the essays, compensation. Abortion Research! Other three countries disclose the rationale behind compensation structure of Board of Directors, but this is not a recommended practice in Germany.
Du Plessis et al. (2011) argue that notwithstanding structural differences between two-tier and unitary board systems, the similarities in board practices are significant. Both unitary and two-tier board structures recognise a supervisory function and a management function (du Plessis et al., 2011). The two-tier system shows a cleaner separation of supervisory and managerial functions, whereas the flow of essays information is better between supervisory and managerial functions in the unitary system. Additionally, for Board of Directors to be effective, two more things are required ‘ the selection process of board members and the decision-making process. The purpose of an audit committee is to abortion, assist the for the letter, board in the financial reporting process (Braiotta et al., 2010). Audit committees are formed to improve external auditor independence by abortion reducing the influence of the management on auditors. The main corporate governance disclosures regarding the audit committee are shown in Table 2. Marner Community Essay! 7 parameters are used to review disclosures with respect to audit committee. Table 2: Audit committee disclosure norms. Again, scores of the UK, the US and against abortion research Australia were same and 7 out of 7. The score of Germany was 5, which is because of the composition of its Board of Directors. The non-disclosure of individual information about the Supervisory Board of Directors implies that the general paper essay format, information regarding the financial experience of audit committee members and their individual attendance cannot be obtained.
Some countries, such as the against research papers, UK, allow variation in general paper, the minimum number of audit committee members on the basis of the size of the company. UK’s Guidance on Audit Committees recommends that there should be at least two independent non-executive directors in an audit committee if the against abortion research papers, company is marner essay, below the FTSE 350 index or at least three members if above (Deloitte, 2014). ASX requires that there should be at least three members in the audit committee (ASX, 2010). As part of a practice to reduce the possibility of financial statement frauds, the UK recommends that all members should be independent non-executive directors. Also, at least one member of the audit committee must be a qualified accountant in a UK-listed company and his name must be disclosed (Deloitte, 2014). Abortion Research Papers! Similar requirement is also observed in the three other countries, which illustrates the disgraceful osgoode and other essays, importance of financial knowledge and experience in detecting and abortion preventing financial statement frauds. c. Reporting on internal control and risk. A company’s internal control plays an u of essay questions important role in the management of risks. Internal control facilitates the effectiveness and efficiency of operations (Turnbull guidance, 2005). Internal control also ensures the reliability of internal and external reporting. This is especially important because some of the large financial statement frauds, such as Enron and WorldCom, happened because of falsified external reporting.
The main corporate governance disclosures regarding internal control and risk are shown in Table 3, 4 parameters are used to review disclosures with respect to internal control and risk. The UK, Australia and Germany scored 3 out of against papers 4, while the thesis, US had a score of 4. This is because the Sarbanes-Oxley Act of 2002 requires companies listed in the US stock exchanges to obtain an attestation from external auditor on research management’s assessment of internal control. It is a way of indicating that management’s own assessment is not sufficient as exemplified by corporate frauds in large companies. Table 3: Internal control and risk disclosure norms. Overall, corporate governance codes are very similar in the four countries. The main differences observed were because of the two-tier board structure in the case of Germany. ??V. Evaluation of disclosures by companies.
This section compares corporate governance disclosures by 5 companies in letter, each of the 4 countries. All data is collected from annual reports of companies in the UK, Australia and against abortion research Germany, and statements (Schedule 14A information) filed as part of the annual reports in for the, the case of companies in the US. a.Board of Directors. The data collected was converted into a score for each aspect and then added to arrive at a score for each company (Refer Appendix I for converting data into scores). The maximum possible score was 15. Companies in the UK performed well in this aspect of corporate governance with an research papers average score of 14.2 (Figure 1). Tesco scored lowest because of the silas marner essay, lower percentage of independent directors in the Board of Directors since less than 75% of directors were independent.
Also, diversity in terms of experience of directors was relatively low. However, the abortion, lower score of Tesco does not reflect poor corporate governance. It is just that its corporate governance practice regarding the percentage of general independent directors was considered to be relatively inferior since higher percentage of against abortion research papers executive directors reduces the paper format, influence of independent directors. Also, this is just a measure of independence of research directors. Actual independence depends upon paper format, actions taken by the Board of Directors and is not possible to analyze with the against research, data in annual reports. Figure 1: UK ‘ Board of Directors. Companies in for the scarlet letter, the US scored lower than in the UK since their average score was 12 (Figure 2). Apple and Nike had lowest scores of 10 each. Apple scored low because of the against abortion research papers, smaller size of the Board of Directors, poor description of skills of directors, and smaller number of sub-committees. Also, it states that all board members were present in more than 75% of meetings, which gives it a relatively low score even if the attendance may be more than 90%. Given the low score of Apple, it would be expected that investors would not like to purchase shares of the silas community essay, company.
On the contrary, Apple’s share was one of the best performers in the last decade because of high growth in revenues and profits. Therefore, the simple correlation between the score in this report and actual share price performance is difficult to argue for. Figure 2: US ‘ Board of Directors. Companies in Australia were similar to the US since their average score was 12.2 (Figure 3). However, this was mainly because of the low score of 9 of Seek Ltd. Seek Ltd had a low score because of the small size of against abortion research papers its Board of Directors and higher percentage of executive directors on the Board of proposing ideas Directors. Large companies scored high as compared to against abortion research, smaller ones, mainly because of the large size of their Board of Directors.
It is assumed that large size brings more diversity and hence a higher score. However, large board sizes also create communication and u of essay implementation problems. Figure 3: Australia ‘ Board of Directors. German companies had the lowest average score of 9 (Figure 4). This was mainly due to the two-tier board structure and low information sharing regarding the members of the Supervisory Board. No information regarding the directors of the Supervisory Board also makes it difficult to give any score on independence of directors. Further, not every company disclosed the number of meetings.
The lowest score of German companies implies that their shareholders may be getting less than expected information to make economic decisions. Figure 4: Germany ‘ Board of Directors. Overall, firms in the UK were the highest scorer on the Board of Directors corporate governance aspect. They were followed by firms in research, Australia and the US. German firms were the lowest scorer, mainly due to their two-tier board structure. The two-tier board structure is essay, not bad for corporate governance; it is just that the firms in Germany did not disclose enough information about the directors on the Supervisory Board.
However, as significant members of the papers, Supervisory Board are elected by proposing essay topic workers, it can result in lower independence of the Board of Directors, as well as less diversity and against research papers expertise at the highest level. The data collected regarding with respect to audit committees was converted into a score for each aspect and then added to arrive at a score for each company (Refer Appendix II for converting data into scores). The maximum possible score was 11. Companies in the UK performed decently in this aspect of corporate governance with an average score of 9.2 (Figure 5). GSK was the best performer with a score of 11, which implies that it fully disclosed all information, as well as had higher number in terms of attendance, number of meetings and size of audit committee. All companies stated that they review non-audit fee, but it is not possible to conclude what measures they used in enhancing auditor independence. There was no mention of the maximum non-audit fees, either as an a solution ideas absolute number or as a percentage of audit fees. Figure 5: UK ‘ Audit Committee. Companies in the US also performed decently with an average score of against abortion papers 9.0 (Figure 6). Apple was again the lowest scorer among the US companies in this category. There is no information about attendance in audit committees, but a score of 1 is given to each company on the assumption that members would have attended on average 75% or more of audit committee meetings.
The review of non-audit fees is more important in the US because of the regulatory requirement under the a solution topic, Sarbanes-Oxley Act. However, there was no mention of the maximum non-audit fees, either as an abortion papers absolute number or as a percentage of audit fees, allowed under guidance issued by the audit committee of the company. Figure 6: US ‘ Audit Committee. The performance of companies in Australia was also decent with an average score of 8.4 (Figure 7). The diversion in scores was very low. The relatively lower scores of the tempest companies in Australia and the UK and the US were because of the smaller size of abortion papers audit committees in thesis for the scarlet letter, Australia. Companies in Australia also scored lower in the number of audit committee meetings in a year.
However, they compensated this by achieving 100% attendance in meetings of the audit committee in each of the 5 companies. The lower score in Australia should not be seen as a reflection of against abortion papers poor corporate governance with respect to the audit committee if smaller size audit committees were equally effective in preventing and detecting financial statement frauds, a parameter beyond the scope of this report. Figure 7: Australia ‘ Audit Committee. The performance of companies in Germany was also decent with an average score of 8.4 (Figure 8), however there was wide diversion in scores with the paper essay format, maximum score of 10 and minimum of 7. There was no data regarding the attendance in abortion research, the audit committee; a score of 1 was awarded to marner community, each of the 5 companies. Abortion Research Papers! One interesting aspect of the audit committee in Germany was the essays, relatively large size of audit committees. Abortion! This implies that more emphasis was given on preventing financial fraud than other aspects of corporate governance. Figure 8: Germany ‘ Audit Committee.
The scores of companies in the UK and general paper the US were similar, while average score of companies in Australia and Germany were lower. Some of the lower score in against research papers, Germany is because of less information, which means that disclosure is relatively poor even though actual practice may not be. c.Reporting on internal control and risks. The data collected regarding with respect to reporting on internal control and risks was converted into a score for each aspect and then added to arrive at a score for each company (Refer Appendix III for converting data into scores). The maximum possible score was 5. And Other! All companies in the UK achieved a score of 4, which implies that the average score in the UK was 4 also (Figure 9). None of the company scored in the category on attestation by external auditor on management’s assessment of the company’s internal control.
The requirement to attest is a regulatory requirement in the US under the Sarbanes-Oxley Act of 2002. Hence, companies in the UK have not shown an interest in implementing this since it will increase their costs due to payments to abortion papers, the external auditor. One important issue in the quantitative analysis of reporting on internal control and risks is the difficulty in capturing substantial differences in the amount of coverage given to this aspect in annual reports of companies. All companies state that they have procedures for risk assessment and measuring effectiveness of i application essay questions internal control, but some corporations devote substantial part of their annual report on describing risks and controls. Against! The annual report of BHP explains in depth various risks and control measures (BHP, 2013). Questions! The information in the annual report of against research papers BHP on internal control is very helpful for investors and lenders. The difference in the coverage to risks and controls is also because of the variation in size and essays on prospero risks faced by abortion research businesses. BHP faces many international risks than, as an example, Tesco. Therefore, the disgraceful and other, reporting on internal control and risks should be viewed in light of the abortion, risks faced by a business. Figure 9: UK ‘ Reporting on internal control and risks.
The score of all 5 companies in and other essays, the US was 5 (Figure 10). This was expected given the regulatory requirement on attestation by external auditor on a company’s internal control. Again, same scores reflect the regulatory requirements. Figure 10: US ‘ Reporting on internal control and risks. Scores were similar and 4 each in the case of 4 companies in Australia; only against abortion research Sonic Healthcare had a lower score of essays the tempest 3 (Figure 11). This was because there was no summary of process used in reviewing effectiveness of internal controls. The company’s annual report did mention that there is against, a procedure for reviewing effectiveness, but nothing was mentioned of the process itself. Figure 11: Australia ‘ Reporting on internal control and risks. The score of each company in Germany was also 4 (Figure 12).
Each company scored single point on all aspects of internal control and reporting, expect on the attestation by external auditor of management’s assessment of company’s internal control. Figure 12: Germany ‘ Reporting on internal control and risks. The reporting on internal control and risk does not show significant differences among companies. All firms mention about general, their internal control and risk procedures. However, the abortion research, amount of essays on prospero the tempest description of risk assessment and against research papers controls varies in annual reports. This can have an impact on investor/lender’s assessment of the financial reporting quality and for the scarlet effectiveness of controls, which is discussed in the next section. V. Financial reporting quality and against effectiveness of controls. Financial statements are used by many stakeholders to form an opinion about the financial performance and financial position of the company. Existing and potential investors, lenders, government agencies, employees and suppliers use information in financial statements to u of i application questions, make economic decisions. Shareholders review financial statements to see trends in past performance to research, form an opinion about the future earnings of the company. Shareholders are interested in capital gains and essays on prospero dividend income, and therefore they are interested in prospective earnings and risks.
Lenders want to know whether the debts given by them to the company are secured with sufficient safety margin. Collateral provides the lender with assets that can be used to raise cash if the borrower defaults on the loan (Leitner, 2006). Lenders also want to know if the against abortion research, business will generate enough cash in the future to essays on prospero the tempest, make interest and principal repayments because the collateral has value only to the extent of its market value, and therefore reliance on papers historic costs may not be the best way to ascertain collateral values Therefore, lenders rely on historic information in financial reports as well as risk analysis of the management to estimate future cash flows. Between shareholders and lenders, shareholders place more emphasis on the future earnings, and therefore are more interested in risk analysis and internal control. Suppliers are interested in assessing the ability of a company to meet its short-term obligations as they arise.
Government agencies typically use the historic data in osgoode and other essays, financial reports to against abortion research, determine tax obligations of a company, and whether the business is solvent. Current and prospective employees use financial reports to determine whether the essays on prospero the tempest, business would be a going concern in abortion research, the short and u of i application essay questions medium term. They want the company to be profitable to abortion research papers, have assurances about their job prospects, but are less concerned than shareholders about the level of and other profits and returns. The above analysis shows that various stakeholders use financial reports for economic decision making, but some use it more often than others. Investors and lenders use are interested in all financial reports, whereas government agencies are less likely to review reports unless a company declares or is close to bankruptcy. This suggests that the need for abortion, reliability of financial reports is essays, higher in the case of shareholders and lenders.
Audit committees, internal control and assessment of effectiveness of internal control measures improve the reliability of financial reports. Against Abortion Research! They give more assurance to users of reports regarding the authenticity of financial statements. However, it is disgraceful and other, difficult for an outsider to observe the true effectiveness of against abortion research papers these measures. The Blue Ribbon Committee in 1999 argued that audit committee is an important tool in corporate governance mechanism because of its role in monitoring the proposing a solution topic ideas, ‘nancial reporting process of a company (Abbott et al., 2000). Hogan et al. (2008) state that ‘rms with a weak corporate governance structure are more susceptible to reporting fraudulent ‘nancial information. Against Research Papers! Audit committees and internal control systems are two main components of corporate governance structure to give positive assurance to the users of financial information about financial reporting quality.
Rezaee et al. (2003) state that earnings restatements by public listed companies and allegations of financial fraud statements have increased the attention on audit committee as a means to increase assurance regarding the quality of paper essay financial reports. The Sarbanes-Oxley Act of 2002 expanded the formal responsibilities of abortion research papers audit committees. Krishnan (2005) lists three measures to determine audit committee quality: size, independence, and expertise. Independence of an audit committee minimises the influence of the management in the preparation of financial statements, and therefore gives higher assurance to external stakeholders. All companies in the UK, the US and thesis scarlet Australia have to show whether members of their audit committees are independent or not. Against Papers! This disclosure increases the reliability of i application essay questions information in against abortion papers, financial reports to the users, and suggests that financial statements of the essays, company are useful for decision making. PepsiCo described in its annual report the steps taken by it to ensure the effectiveness of the Audit Committee, including the process to ensure that it consists solely of directors who are not salaried employees and free from against abortion, any relationship that would interfere with the exercise of independent judgment as a committee member (PepsiCo, 2013). Silas Community Essay! This increases the assurance to investors and lenders.
The experience and skills of the Board of Directors is also useful in analysing whether audit committee members have right skills in assessing financial reports. Tesco stated that at least two members of its audit committee had skills to fully review financial statements and other members of the audit committee had an appropriate understanding of financial matters (Tesco, 2013). Abortion Research Papers! This is useful in giving assurance to investors since the skills of the audit committee members would be useful in essays the tempest, detecting and against abortion papers preventing financial statement frauds. However, it is difficult to assess the effectiveness of audit committee members as Fiolleau et al. (2012) stated that management of a company has a major say in hiring both the auditor and the directors on the audit committee. The implication of this statement is that members of audit committees are likely to be less effective than expected by external stakeholders.
This is difficult to test in real cases but field experiments regarding the procedure adopted by companies for selecting auditors have found limited involvement of the audit committee in the auditor selection decision (Fiolleau et al., 2012). The management of the company is essay topic ideas, more involved in assessing external auditors, whereas the against abortion papers, audit committee serves as a witness to management’s procedures and approves management’s selection decisions (Fiolleau et al., 2012). This behaviour of audit committee reduces assurance of investors and lenders regarding financial reports. Internal controls have gained importance after the a solution, failure of firms like Enron. A company’s internal control procedures includes policies that (1) pertain to the maintenance of records of transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements; and (3) provide assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the company’s assets (Apple, 2013). Internal control and risks disclosure increase information of stakeholders regarding earnings in research papers, the future. A sound system of internal control in a company depends on a regular evaluation of the business and essay financial risks (Turnbull guidance, 2005). Risks are uncertainties which can have a negative impact on profits.
Therefore, risk management can positively influence on profits of the firm. It is argued that the perceived lack in against, risk management, especially by the financial services firms, resulted in the financial crisis in 2008 (ASX, 2010). The Tempest! This has increased the emphasis on risk management through effective oversight and internal control (ASX, 2010). The disclosure of risk management processes provide further positive assurance to investors as it shows that the management is against research, taking steps to safeguard their wealth. A review of the essays on prospero the tempest, annual reports of companies shows more emphasis on internal control in the recent year. The assessment of internal controls by external auditors is a regulatory requirement in the US. PepsiCo’s external auditor reviewed the company’s internal control by using the against research, Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (PepsiCo, 2013). The auditors of PepsiCo defined stated that internal control provides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes (PepsiCo, 2013). This gives higher assurance to external stakeholders. The objective of the essay format, internal control audit by an external auditor is to against, assess the risk that a material weakness exists within the functions of an organisation, which can have a negative impact on its valuation.
An external auditor’s assessment of internal control systems can result in an assurance, but not a guarantee to prevent all financial frauds. Sonic Healthcare gives a brief of the risks faced by the company ‘ revenues, interest rate changes and regulations. The description appears to be customary, but the company discloses the on prospero, fee structure and roles of governments in determining revenue of the firm in different countries (Sonic Healthcare, 2013). This is useful for an investor who wants to analyse the impact of government austerity measures on future revenues of the firm. However, there are inherent limitations in abortion, internal controls which imply that they may not prevent or detect financial misstatements. Proposing A Solution Topic! The reporting of the internal control function to the senior management creates doubt about its effectiveness. External stakeholders will be sceptical about the ability of the internal control function to report frauds being conducted by the management. Against Abortion Research Papers! Olympus fraud in Japan resulted in heavy losses for investors. The fraud went on for more than a decade before it became public news. This shows that internal control measures were not effective in preventing the management from committing the fraud. The above analysis shows that audit committee and internal reporting on general essay control and risks increase assurance regarding the quality of financial reports to against research papers, external stakeholders.
The audit committee disclosures are useful in increasing assurance regarding the quality and truthfulness of the historic information. Marner Community Essay! The disclosure of internal control and risk reporting gives higher assurance regarding the future earnings of the business. Abortion Research! However, there are some limitations in both disclosures, but it is better to have these disclosures than not having them. This section of the report discusses how current disclosures can be made more informative to assist in assessing the transparency and accountability of corporations. A number of recommendations are made to increase transparency and accountability. One of the main observations was the way information was presented in the majority of annual reports. Proposing A Solution Essay Ideas! All companies had information as required by their national corporate governance codes. Papers! However, in essays on prospero the tempest, many cases the against abortion research papers, information seemed to be included in annual reports to scarlet, meet the obligations of being seen as a good corporate entity rather than being done for the purpose of enhancing transparency.
As an example, all annual reports had information about the research papers, Board of Directors in essays on prospero, terms of against research papers their skills and the tempest experience. However, it was only in the case of papers BHP Billiton that the management had taken extra effort to present the information in a graphical and user-friendly manner. The annual report of BHP Billiton showed pie charts with age, skill and location distribution of its Board of Directors. This was much easier to grasp than the descriptions seen in on prospero, the majority of the cases. Users of annual reports would find it much easier to look at these graphics for analysing the diversity and abortion research experience of the Board of Directors, and therefore it is recommended that companies should adopt similar presentation formats. Currently, the management of a company is responsible for its internal control over financial reporting. This has both advantages and disadvantages. Disgraceful And Other! The advantage is against, that the internal control function can quickly get in touch with the management if any issue needs to be reported. If the internal control function were to report to the audit and/or risk committee of the board of directors, there may be delays in communication because of the less number of meetings of audit committees. This may allow the risk or fraud to osgoode and other, continue for a longer duration.
The disadvantage of this reporting structure is that the internal control may find it difficult to highlight an issue if the senior management engages in financial frauds. It is against research, also expected that employees appointed in the internal control function may have been with the company for some time, and therefore may have developed a personal relationship with the senior management. This also makes it difficult to report any violation by the senior management. It is recommended that the annual report of a company should disclose all financial frauds over a certain amount or percentage of equity of the company. This would increase the knowledge of investors and lenders regarding the state of corporate governance within the company. It is essays, also recommended that each company should establish a guideline which should state that if a corporate fraud is more than a certain amount or percentage of its equity, then the internal control function would report to the audit committee with regards to investigation of that fraud. Against Research! This would increase the independence of the internal control function without overburdening the thesis for the, audit committee with small frauds. This step will increase the against abortion research, faith of investors in the financial reports of the company. It is also recommended that companies should make effort to ensure that users of annual reports find it easier to obtain information on risks and internal control measures. Risk is an important topic in the majority of annual reports, but information on risk is not typically available in one place in annual reports. Companies mention that they have processes on determining the effectiveness of risks but the actual process is general paper format, mentioned in other areas of the report such as ‘Risk management and discussion’.
Some firms, such as Siemens, provided clear links but others failed to point properly to look for material on risk management. The content on risk and internal control can be overwhelming for investors, especially individual investors who wish to know about the future prospects of a company but find it too time consuming to go through all content in an annual report. Since risk has a material impact on the future earnings and cash flows, it is recommended that major risk elements and controls in place to mitigate them should be presented in a bulleted summary somewhere (ideally in early chapters) in an annual report. This will help investors in gaining a better understanding of risks of investing in a business. Annual reports of companies list a number of risk factors which may influence the performance and financial position of the business in abortion research papers, the short and long-term. Listing of risks is useful for investors and lenders but again the effort seems to disgraceful osgoode and other, be on meeting the against abortion papers, obligatory requirements under the national corporate governance codes of countries. The effectiveness of risk disclosure can be improved by including a risk-ranking matrix in annual reports. This will allow investors to focus quickly on major risks and look for steps being taken to mitigate them.
It will also help users of annual reports to see if the management of the firm is prioritising more on areas that need greater attention. The matrix may not be a complex one ‘ a simple three-tier ranks of high, medium and low ‘ would be sufficient to help users of annual reports. Firms should design and u of essay questions put into practice strong whistle-blowing systems to ensure that employees with knowledge of frauds within the company can report them to the Board of Directors without the fear of being prosecuted. In the case of Olympus, the abortion research papers, board of the u of, company fired its CEO for questioning suspicious transactions. If this was the treatment given to the CEO, employees at lower level could not have thought of reporting the fraud without being severely reprimanded. Protection of employees is against abortion research papers, important because most external whistle-blowers first blow the whistle internally (Kaptein, 2011). Thus, developing a system that encourages internal whistle blowing could result in early detection of frauds. In terms of accountability, there should be more emphasis placed on the accountability of independent and community essay non-executive directors. Against! The Board of i application Directors are agents of against abortion shareholders and it is their fiduciary duty to protect shareholders’ wealth. Currently, accountability rests with the executive board.
It is recommended that the non-executive directors are also made more accountable because of the impacts of their actions. As an example, the annual report of Nike states that ‘The Board has also determined that Mr. Graf is an ‘audit committee financial expert’ as defined in regulations adopted by the SEC (Nike, 2013, p. 41). In the event of failure of the audit committee, the designated independent director should be approached first and his actions should be reviewed. This will increase accountability of independent directors and topic ideas they will take their role more seriously.
There is a risk that some experienced people may not wish to take non-executive director roles because of the increased accountability. This has to be weighed in, but the loss of wealth of research papers shareholders in a large company due to fraud is more important. The purpose of this report was to analyse and compare corporate governance practices in countries and companies in three main areas: Board of Directors, audit committee, and internal control and proposing topic risks. Abortion! Corporate governance is a useful tool to increase faith in capital markets, especially in the case of firms where owners are different from managers. The corporate governance systems across the world have shown convergence, but there are some differences. The corporate governance developments in four countries were briefly reviewed.
The Cadbury Committee played an important role in the development of corporate governance code in the UK. The codes are similar in the UK, the US and Australia with some minor differences. The US code is stricter after the Enron scandal. Silas Marner Community Essay! The main difference with the German code on corporate governance is against abortion papers, that companies in Germany have two-tier boards. Independence of directors is important in all countries and was reflected in individual company analysis also.
Size of Board of Directors and questions diversity (skills) are also important. Actual independence depends upon actions taken by the Board of Directors and is not possible to analyse with the data in annual reports. Against Research! All audit committees were responsible for auditor review/selection, but their effectiveness cannot be judged from annual reports. Shareholders use historic data to predict future earnings, so they are interested in risks which may reduce earnings and cash flows in the future. Therefore, they rely on audit committees and essays on prospero internal reporting to against research, assure themselves about the quality of financial reporting. All companies had some members on their audit committees who had financial experience.
Some companies disclosed the lead person in audit committees with financial expertise. This increases accountability. It was difficult to thesis for the scarlet letter, observe skills in the case of German companies, as they did not disclose individual audit committee members in their annual reports. Emphasis on internal control has increased and companies disclosed summary of policies for against abortion research, the management of business risks. Management also reported the effectiveness of their management of material business risks. This gives users of annual reports more comfort about the quality of internal controls present in a firm to mitigate risks. However, it is difficult for users to comprehend the actual steps being taken. There should be effort to present major risks and internal control steps in a user-friendly manner to improve the general essay, disclosure of risk information.
The report recommended a number of against papers actions which can be taken to increase the effectiveness of disclosures. Firstly, companies should try to letter, present some key information about directors in a user-friendly visual manner to help readers of annual reports make better judgements. Secondly, the annual report should disclose all financial frauds over a certain amount or percentage of equity of the company. Thirdly, companies should establish a guideline that if a corporate fraud is against abortion papers, more than a certain amount or percentage of its equity, then the internal control function would report to the audit committee with regards to the investigation of that fraud. This would increase the independence of the internal control function and reduce the potential of financial statement frauds by the management. Finally, in terms of accountability, it is general paper essay, recommended that independent directors should be held more accountable for their work as the lack of their effective actions can cause substantial losses to shareholders and lenders.
Adidas (2013). Annual report 2013. [Online] Available at: http://www.adidas-group.com/media/filer_public/2014/03/05/adidas-group_gb_2013_en.pdf [Accessed 9 April 2014] Apple (2013). Schedule 14A. [Online] Available at: http://investor.apple.com/secfiling.cfm?filingID=1193125-14-8074CIK=320193 [Accessed 9 April 2014] BAE Systems (2013). Annual report 2012. [Online] Available at: http://bae-systems-investor-relations-v2.production.investis.com/ /media/Files/B/BAE-Systems-Investor-Relations-V2/Annual%20Reports/BAE-annual-report-final.pdf [Accessed 9 April 2014]
Banks, E. Against Research Papers! (2004). Corporate governance: financial responsibility, controls and ethics. Basingstoke: Palgrave MacMillan. Bayer (2014). Letter! Annual report 2013. [Online] Available at: http://www.bayer.com/en/annual-reports.aspx [Accessed 9 April 2014] BHP Billiton (2013).
Annual report 2013. [Online] Available at: http://www.bhpbilliton.com/home/investors/reports/Documents/2013/BHPBillitonAnnualReport2013.pdf [Accessed 10 April 2014] CSL (2013). Annual report 2012-2013. Research Papers! [Online] Available at: http://www.csl.com.au/docs/335/826/CSL_AR_2013,1.pdf [Accessed 9 April 2014] Deloitte (2014). Guidance on audit committee. [Online] Available at: http://www.iasplus.com/en-gb/standards/corporate-governance/audit-committee-guidance [Accessed 7 April 2014] du Plessis, J.J., Hargovan, A., and Bagaric, M. (2011). Principles of contemporary corporate governance. 2nd edn, Cambridge: Cambridge University Press. Exxon Mobil (2013). Thesis For The! Schedule 14A. [Online] Available at: http://www.sec.gov/Archives/edgar/data/34088/000119312513152355/d460324ddef14a.htm [Accessed 9 April 2014] German Corporate Governance Code (2013).
German Corporate Governance Code. [Online] Available at: http://www.corporate-governance-code.de/eng/download/kodex_2013/D_CorGov_final_May_2013.pdf [Accessed 8 April 2014] GSK (2014). Annual report 2013. [Online] Available at: http://www.gsk.com/content/dam/gsk/globals/documents/pdf/Annual-Report-2013.pdf [Accessed 10 April 2014] Henkel (2014). Annual report 2013. [Online] Available at: http://www.henkel.com/com/content_data/340610_2014.02.20_FY_2013_annualreport_en.pdf [Accessed 10 April 2014] Jackson, G. (2010). Understanding corporate governance in the United States. [Online] Available at: http://www.boeckler.de/pdf/p_arbp_223.pdf [Accessed 7 April 2014] Kaptein, M. (2011). Against Research Papers! From inaction to external whistleblowing: The influence of the ethical culture of essays the tempest organizations on employee responses to observed wrongdoing.
Journal of Business Ethics, Vol. Research Papers! 98, Issue 3, pp. 513-530. Leitner, Y. (2006). Using collateral to marner essay, secure loans. Abortion! [Online] Available at: http://www.phil.frb.org/research-and-data/publications/business-review/2006/q2/br_q2-2006-2_using-collateral.pdf [Accessed 7 April 2014] Linde (2014). Annual report 2013. [Online] Available at: http://annual-report.linde.com/annual-2013/servicepages/welcome.html [Accessed 10 April 2014] Lipman, F.D., and Lipman, L.K. (2006). For The Letter! Corporate governance best practices. Hoboken: John Wiley Sons.
Nike (2013). Schedule 14A information. [Online] Available at: http://www.sec.gov/Archives/edgar/data/320187/000032018713000114/nke-2013xdef14a.htm [Accessed 10 April 2014] Pepsico (2013). Schedule 14A information. [Online] Available at: http://www.sec.gov/Archives/edgar/data/77476/000119312513122175/d459507ddef14a.htm#toc459507_7 [Accessed 10 April 2014] Qantas (2013). Annual report 2013. [Online] Available at: http://www.qantas.com.au/travel/airlines/investors-annual-reports/global/en [Accessed 9 April 2014] Rolls-Royce holdings (2014). Annual report 2013. [Online] Available at: http://www.rolls-royce.com/Images/RR_Full%20Annual%20Report__tcm92-55530.pdf [Accessed 10 April 2014] Seek (2014). Annual report 2013. [Online] Available at: http://ir.seek.com.au/Investors/?page=Annual-Reports [Accessed 12 April 2014] Siemens (2014).
Annual report 2013. Research Papers! [Online] Available at: https://www.siemens.com/annual/13/en/download/pdf/Siemens_AR2013.pdf [Accessed 12 April 2014] Solomon, J. (2007). Corporate governance and accountability. And Other! 2nd edn, Chichester: John Wiley Sons. Telstra (2014). Against Research! Annual report 2013. [Online] Available at: http://www.telstra.com.au/abouttelstra/download/document/Telstra-Annual-Report-2013.pdf [Accessed 10 April 2014] Tesco (2013). Annual report and financial statements 2013. [Online] Available at: http://files.thegroup.net/library/tesco/annualreport2013/pdfs/tesco_annual_report_2013.pdf [Accessed 10 April 2014] Tricker, B. (2012). Corporate governance: principles, policies, and practices.
2nd edn, Oxford: Oxford University Press. Wal-Mart (2013). Schedule 14A. Thesis! [Online] Available at: http://www.sec.gov/Archives/edgar/data/104169/000130817913000238/lwalmart_def14a.htm#_N10B69 [Accessed 12 April 2014] Appendix I ‘ Board of against research Directors: Companies data and scores. Scores (scores in brackets) Statement on how board operates: Yes (1); No (0) Size of board: More than 10 (2); Between 7 and 10 (1); Less than 7 (0) Description of skills: Good (2); Medium (1); Low (0)
Number of independent directors: More than 75% (2); Between 50-75% (1); Less than 50% (0) Diversity of experience: Strong (2); Medium (1); Low (0) Number of meetings of the board: 6 or more (1); 5 or less (0) Attendance in board meeting: More than 90% (2); Between 75-90% (1); Less than 75% (0) Separation of chairman and CEO: Yes (1); No (0) Number of sub-committees: 5 or more (2), 3-4(1); Less than 3 (0). Appendix II ‘ Audit committees: Companies data and scores. Scores (scores in brackets) Independent of not: Yes (1); No (0) Size of the committee: 5 or more (2); 3-4 (1); Less than 3 (0)
Number of experienced members in the committee: 3 or more (2); 2 (1); 1 or less (0) Number of meetings in a year: 6 or more (2); 3-5 (1); Less than 3 (0) Attendance in meetings: More than 90% (2); Between 75-90% (1); Less than 75% (0) Consideration of non-audit fees: Yes (1); No (0) Responsible for marner community, external audit review/selection: Yes (1); No (0) Australia – Data Score. Germany – Data Score. Appendix III ‘ Reporting on internal control and risks. Scores (scores in brackets)
Summary of against research policies for the management of business risks: Yes (1); No (0) Management to report the effectiveness of the company’s management of its material business risks: Yes (1); No (0) Review of effectiveness of for the scarlet internal audit review/control functions: Yes (1); No (0) Attestation by against research external auditor on management’s assessment of the company’s internal control: Yes (1); No (0) Summary of community essay process used in reviewing effectiveness: Yes (1); No (0) Australia – Data Score. Germany – Data Score. Search our thousands of essays: If this essay isn't quite what you're looking for, why not order your own custom Business essay, dissertation or piece of coursework that answers your exact question? There are UK writers just like me on hand, waiting to help you. Each of us is qualified to a high level in our area of research papers expertise, and we can write you a fully researched, fully referenced complete original answer to your essay question.
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Custom Ethos essay paper writing service. The doctrine of ethos is the research papers, notion that describes how music affects the the tempest, brain. Ethos or music psychology is a branch of musicology and psychology. These branches help to understand and explain musical experience in relation to musical behavior. Papers? The basic interpretations of the silas marner community essay, primary source help the systems observation approach and against the systematic interaction with humans. This research paper seeks to explore the questions and issues that surround musical activities and experiences. Doctrine of Ethos.
There are many things that come in through senses of human beings. However, this does not mean that there should be difficulty while focusing attention on one stimulus and silas community essay ignoring another. This is explained by the fact that human beings have an exceptional ability to get rid of unwanted stimuli. Doctrine of against abortion papers, ethos is i application questions, a fascinating sub discipline that explores mental processes and tries to understand how people think, remember, perceive, sing and speak. This branch of musical psychology can be also related to other disciplines such as linguistics and neuroscience. It is mainly focused on how human beings acquire, store, and process information. Research requires many different musical practical applications. These applications should focus on the increasing decision making accuracy, improving the memory and structuring the educational and musical processes. Historically, psychology as the school of abortion papers, thought was dominating other schools, while in the later years it focused more on the problem solving and attention, memory and problem solving after the cognitive evolution. It is necessary to note that behaviorism focuses on the behaviors observed while cognitive psychology focuses on the internal mental states of human beings.
The critical question is “why it is necessary to study the marner community, doctrine of ethos?” Ethos is a branch of abortion research, psychology that studies and examines the psychological aspects of the human brain. This simply means that there is a connection between emotions and the brain. It is studied by teachers, educators, scientists, architects, artists, designers, musicians and essay format many other professionals. This psychology evolves around the abortion research papers, idea and the notion that understanding the mind and internal processes is the key to understanding the relationship between human emotions and the brain. It applies to a homothetic approach that adopts ideographic techniques in the case study. How the Doctrine of Ethos Pertains to Music. The doctrine of ethos pertains to music in several ways.
It is necessary to note that tonal qualities and sounds are triggered by a part of the brain which in turn, releases hormones into paper format, the body. These hormones change the mood of a person drastically. This simply means that the doctrine of ethos is research, related to music moral qualities. In this case, study of ethos discusses benefits and harmful effects of ethical music. Musical attention is the ability to concentrate, focus on a musical notes and sounds, and allocate other processing resources. There are different types of attention, namely selective attention, divided attention and automatic attention. Selective attention entails the effects of trying to attend to different things at the same time. In this case, the i application essay, person needs to select the task to attend in order to finish another.
Divided attention, on the other hand, is the difficulty that is faced when trying to do two different tasks at the same time. The neurosciences and against abortion philosophy in music is known as a binding problem. These are many different possible uses which are useful at different anchor points. The process by and other which brains segregate musical elements is not unique but also highly complex. The first problem faced in this conventional questioning is the neural mechanism that distributes most activities to the central nervous system. Visual perception is a process that separates information and sends them to different regions or parts of the brain. Taking this into account, synthesis will feature on the synchronizing different neurons which are found in the cortex. Memory also largely depends on the biding problem. This simply means that it is research, associated with many different elements which help to community essay, maintain and create brain association. The binding problem is against abortion, applied to unity consciousness in relation to a problem within the brain. In other words, the brain is thesis for the letter, supported by limited domains that can assess sensitive cells.
Most of the researches carried out studies on the music psychology have shown that all the music performers and listeners respond emotionally during and after listening to music. This is attributed to the fact that after experiencing emotion which is related to the music, the against abortion research papers, music emotions are recognizable. This simply means that these emotions are a behavioral change towards a stimulus. The listener’s expression in the course of music determines music emotions and experience. According to silas community essay, Waterman (1992), people respond to music because they have different musical responses. While choosing the best method to use in against abortion research the ethos research study, it is necessary to consider the cognitive neuroscience and contemporary cognitive psychology. The methods chosen must focus on auditory attention. This simply means that the method should be introduced using a limited capacity in the attention given.
The first method should try to understand human behavior and how music is processed. The method should evaluate and provide understanding how humans interpret, remember, perceive and sense music. The method should be based on the cross-cultural and developmental perspectives of music, performance anxiety, music therapy and and other essays neurological aspects. Against Research? The selective method should use the Broadbent filter model of selective attention. It is silas community essay, necessary to note that the Broadbent method recognizes the information processing approach that contributes key information to the same. Broadbent argues that any information provided at abortion papers any time has the a solution topic ideas, capacity to against abortion papers, enter a sensory buffer. According to Broadbent, this filter is designed to prevent an overload in the processing of the information. This method entails focusing on how people are listening to the music deliberately overloading with this information and how to u of essay questions, read such a signal in the information process. This method also focuses on a repeated background. Therefore, this implies that people will make fewer mistakes if the abortion research papers, music can be repeated back. The other sheer effective method that can be used is the dichotic listening task.
This method attempts to determine why it is difficult for humans to listen to music or switch to different channels at a time. Paper Essay Format? This simply means that human beings can only listen to one musical composition at a given time, while another musical composition from the unattended year gets lost. Hence, it means that the music get stored by a remarkably short term memory. In this method, one music type is introduced. It is necessary to note that this method considers that there is limited capacity to enable the processing of this information or the music. There are many disciplines and mutual aspects that help in research methodologies of against papers, music psychology or ethos. Other method will involve identifying a single motion while the essays on prospero, listener is abortion research, listening to different types of music. U Of Questions? In this case, a questionnaire is used to conduct an experiment. The questionnaire should be simple and precise in order to allow easy understanding of the questions.
It should also be addressed to a large group of person and should not only be limited to a group of people. The research method should also explore the relationship between musical psychology and music cognition. As a result the abortion papers, cognitive arrays can be transformed into musical sequences of multi tracks. While constructing or developing the questionnaire, the researchers must consider the fact that music psychology methods are extremely difficult to implement. Proposing A Solution Ideas? In this case, they should put quality control procedures in place in order to get expert review. The research study must cover the perception of sound patterns, perception of abortion papers, musical sounds, music memory, absolute pitch, musical gatherings and rituals, musical instruments learning processes, emotional musical behavior, personal role of osgoode and other, music, musical social influences, rhythm, tone, harmony dance ability, phrasing and meter in the music and the psychological processes involved in musical performance.
A variety of statistical tests should also be carried out in the research study. This will help to understand and explain the interlocking sets of music that are related to musical psychology. This research method should be based on disciplines such as use of computational models. Consequently, it will be able to against abortion research, reflect most of the essays, properties present in against abortion research the human cognition process. In this case, a music task should be used in order to determine actual relations between the theories used and the statistical tests involved. Results from the filter or Broadbent model showed that this method was more effective when operated as a selective attention. This simply means that human beings can only pay attention to one specific song or songs at the same time. The results from the music psychological research method brought to a conclusion that musical elements are related to emotional experiences depending on the music.
However, there were many methodology problems that were observed because emotions last for a short duration of time. Latter means that the questionnaires do not provide enough insight to help researchers understand other complex emotions which were experienced while listening to disgraceful osgoode and other essays, the music. The results show that the music mind can perform, listen to against abortion research papers, and compose music. It also shows that the mind is linked to paper format, body language and responses from music. The resulting music therapy lowers the heart rate, anxiety, systolic and diastolic blood pressure.
The other discovery that was made was that music therapy is an essential element that helps to improve the quality of life among a certain group of persons. Music therapy is also associated with improving stride symmetry, stride length and gate velocity. The study also showed that understanding a person’s music choice is critical in understanding the music responses from the particular person. Research? Most people had limited control over the music played and thus the effects were related to the particular music played. Format? The challenge, however, comes from against abortion papers, controlling these trials in order to understand the affects on u of i application essay people from different environments and medical settings.
This could significantly help to research papers, optimize the use of music, relieve anxiety and increase comfort on the people involved. In this way, music can be used medically to help improve the life and health of the patients or individuals involved. The main aim for conducting an ethos research is to osgoode essays, study and understand the sound verbal domain which is a particular contemporary field of science that is actively developing. Against? In this sense, cognitive framework represents some unique properties of the abstract or the musical sound environment. In this case, the sensory information or the frequency is disgraceful and other essays, ultimately transformed into a pitch.
The input and output nature represent the transformation of the algorithms used. This research also explores the instantaneous biology of the human brain in order to present a functional base for the oriented neuropsychological work. As the sound is produced from different sources the research papers, behavior can change or remain constant through time, however, using a limited number of cues can give conflicting evidence or reinforcement on the same. Therefore, sound sources in the environment depend on the acoustic information. In this case, the silas, music or the arrangement of notes can profoundly affect the perpetual results of the same.
Once the music is derived from the perpetual source, the music perception begins. These attributes or sources help to activate a knowledge structure which represents long term memory. Music Psychology. Music features rich melodic and rhythmic structures in the addition to the spoken language. Against Research Papers? Language and music largely depend on the functions of the brain. As a result, the relationship between speech intonation’s perceptions and musical deafness or tone deafness are some of the disgraceful, behaviors that are illuminated in the neural foundations and cognitive domain. In this case, perception is abortion research, not registered as passive but is an active interpretation that involves a constructive process.
In other words, the brain has a remarkable ability to support music and rhythm perceptions, examine auditoria systems, motor systems and other beat perceptions. Questions? The mechanism of the against abortion papers, brain clearly shows that understanding a musical beat is a phenomenon that illustrates the mechanism of the brain and the human culture. Temporal Dynamics of the Brain Activity. To understand temporal details of the brain, one should understand how the marner community, brain responds to the sound. A frequency tagging is a method that is against abortion research papers, used in the research to study the brain and how it evolves over time.
It also helps to understand the auditory processes and the brain mechanisms. Stimulus affects the disgraceful osgoode, brain activity in a great way since the brain activity is largely related to the stimuli that become temporally correlated. Music and Body Language. Music is a cultural form that has survived many generations from the historical times to abortion research, present time. Music does not only have an effect on proposing ideas society but also has an effect on modern life.
The body responds to music. Results and research papers finding of numerous studies that have been carried out on this subject have proved that music is general essay, simply a unique thought that is abortion, related to the physical, spiritual and emotional aspects in the world. Therefore, a person’s mood can be easily changed by music. Music can also cause simultaneous physical responses in human beings. Other people have perceived music as a way to weaken or strengthen a person’s emotion depending on the circumstances or the environment. Music has many functions apart from relaxation. I Application Essay? It also decreases blood pressure, affects the breathing rate, increase heart rate and enhances a person’s ability to learn. Music Healthy Effects. Healthy effects of music are related to the power of against abortion papers, music. Essay Format? As mentioned before, music can slow down blood pressure, slow down the breathing rate among many other functions.
In this way, the person can live a healthy life. Different types of music from different classical periods respond to the brain in sheer distinct ways. The brain can respond to changes and repetition, mood contrast and pitch and patterns of rhythm. Playing different music rhythms at a time or by changing the music theme helps the brain to respond in different ways. However, the mind can shut down if one song or rhythm is repeated more than three times.
The repetition can also cause the person to against abortion papers, release emotions. Therefore, it can be concluded that doctrine of ethos is directly related to how music affects brain. Doctrine of disgraceful osgoode essays, ethos pertain music in against abortion research some ways. It can be clearly noted that the human brain can be affected by the music. The doctrine of ethos suggests that an ethical music has some benefits as well as harmful effects on the human brain. Essays? Evidence from the studies suggests that most musical performers and listeners always respond emotionally during and after listening to music.
It is also clear that a human being can also listen to abortion research papers, only one type of songs at a time. Moreover, the mind is linked to body languages and some responses from paper, music. Against Abortion Research Papers? Music features some rich melodies, rhythmic structures, and the spoken language. Therefore, it is disgraceful and other, clear that language and music depends on the brain functions. I turned to the writers at EssaysProfessors.com because I needed help with my essay. It was an against abortion papers excellent decision, based on information I had received from other students who had already tried it.
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