Nationalism in Latin American History Free Essays

Patriotism 1. In the wake of neocolonialism, Latin Americans changed the nativist talk of the past to push another patriot social and financial plan. I. We will compose a custom article test on Patriotism in Latin American History or on the other hand any comparable subject just for you Request Now Patriotism 1. Latin American countries had been characterized by their inner decent variety 1. Transculturation 2. Racial blending 2. Europeans had related Latin American distinction with a negative importance 3. Nativism tested this mentality 4. Nativism blurred after freedom 3. New patriotism was another rush of nativism with solid monetary plan 4. Who were patriots? 5. Regularly urban, white collar class 6. Blended race or late settlers . Profited less from send out blast 5. Patriotism tested the alleged prevalence of European culture 8. Reevaluation of Latin American contrast as positive 9. Utilization of nearby social structures to characterize that distinction 6. Study of remote mediation 10. Military intercession 11. Monetary force 7. Ethnic patriotism 12. Contrasts from U. S. â€Å"civic nationalism† 13. Utilizes indications of ethnic character 1. Nourishments 2. Move 3. Dress 1. Celebrates racial blending 1. Adjustment to Latin American condition 2. Some of the time as progress †best of all races 3. Nicolas Guillen . Chief type of Afro-Cuban character 2. â€Å"Ballad of Two Grandfathers† 3. Sonnets some of the time emulated Afro-Cuban discourse 1. Numerous journalists utilize indigenous and Afro-Cuban subjects 1. Alejo Carpentier (Cuba) 2. Ciro Alegria (Peru) 3. Miguel blessed messenger Asturias (Guatemala) I. Patriots Take Power 1. Mexican Revolution 1. Diaz had governed for a long time by 1910 2. Reformers back Francisco Madero 1. Madero looked for just more force for elites in Diaz government 2. Madero was imprisoned and ousted 1. Madero radicalizes, proposes returning indigenous terrains 2. Emiliano Zapata 1. From indigenous network of Anenecuilo 2. Lost land to sugar ranches 3. Partnered his development with Madero 4. His picture †sombrero, mustache, horse †become notorious of Revolution 5. One of numerous neighborhood chiefs moving against the administration 1. Madero goes into banish in 1911 1. Diaz unseated by a general, executed 2. Long periods of change, numerous armed forces battling without a moment's delay 1. Pancho Villa 1. Northern Mexico 2. Armed force involved ranchers, diggers, railroad laborers, oil laborers 3. Altogether different from Zapata’s southern indigenous disobedience 1. Constitutionalists 1. Third development alongside Villa and Zapata 2. Urban, white collar class 3. Drafted another constitution in 1917 4. Increasingly run of the mill of Latin American patriots 5. May be considered the â€Å"winners† of the upheaval 1. Constitution of 1917 1. Article 27 recovers oil rights for country from outside organizations 2. Prepared for towns to recuperate basic terrains (ejidos) 3. Division of enormous landholdings, dissemination to landless laborers 4. Article 123 †work guidelines 5. Constrained benefits of outsiders 6. Checked Catholic church 1. No longer could hold land 2. Cutoff points to number of church . Pastorate couldn't wear clerical garments in the road 4. Pastorate couldn't show elementary school 1. 7. Vanquished Villa and Zapata 2. Fended off Catholic conventionalist â€Å"Cristero† resistance 3. Made single-party political framework 1. Stayed in power as Revolutionary Party for a long time 2. Utilized Villa, Zapata, Madero as its saints 1. Insurge ncy was transformative for Mexico 1. Made new loyalties 2. Consumed a focal space in the national creative mind 3. Two U. S. intercessions included patriot radiance 1. New government activities 1. Street activity diminishes seclusion of provincial regions 2. Land redistribution 3. State funded instruction activity 4. Jose Vasconcelos 1. Priest of Education 2. Praised the â€Å"Cosmic Race,† meaning mestizos 1. Craftsmen Diego Rivera and Frida Kahlo show progressive patriotism 1. Diego Rivera 1. Muralist 2. Delineated Mexico’s indigenous past 3. Painted Ministry of Public Education 1. (I) Images of outdoors schools 2. (ii) Indigenous workers separating land 1. Mexico’s national royal residence 1. (I) Scenes of Tenochtitlan 2. (ii) Depicts Spanish victory as a two-faced bloodbath 1. . Frida Kahlo 1. Little self-pictures 2. Painted while confined to bed 1. (I) Polio survivor 2. (ii) Crippled by an auto collision 3. (iii) Multiple medical procedures 1. Delineated herself with social images of Mexico 1. (I) Traditional haircuts 2. (ii) Folk dresses 3. (iii) Pre-Colombian adornments 1. Patriotism was stylish in the 1920sâ€30s 1. People music (corridos) 2. Mov e (jarabes) 3. Customary dishes (molesâ andâ tamales) 4. Old-style theater (carpas) 5. Mexican movies 1. Patriot development had Marxist hints 1. Kahlo and Rivera joined Communist gathering 2. Soviet outcast Trotsky lived in Mexico 1. Uruguay 1. Foundation 1. Fare blast matched that of Argentina 2. Administered through oversaw decisions 1. Jose Batlle y Ordonez 1. Country’s incredible patriot reformer 2. First term (1903â€07) vanquished political adversaries 3. Expansive help among foreigner working and white collar class of Montevideo 1. Batllismo 1. City and monetary patriotism 2. State activity against â€Å"foreign financial imperialism† 1. Duties to secure nearby business 2. Government imposing business model on open utilities 1. (I) Formerly British-claimed railroad 2. (ii) Port of Montevideo 1. Government responsibility for inns 2. Government possessed meat-pressing plants 3. State-possessed banks 1. 3. Hemisphere’s first government assistance state 1. The lowest pay permitted by law 2. Work guidelines 3. Paid excursions 4. Mishap protection 5. State funded training extended 6. College opened to ladies 1. 4. Batllismo depended on flourishing to continue changes 2. Left rustic Uruguay to a great extent immaculate 3. Forcefully hostile to administrative 4. Attempted to annul administration for a committee 5. Considered a â€Å"civil caudillo† 1. Argentina †Hipolito Yrigoyen 1. â€Å"Revolution of the polling form box† (1916) 1. Radical Civic Union 2. White collar class change party with common laborers bolster 3. First genuinely mass-based ideological group in Latin America 4. Remunerated supporters with open employments 5. Changes less nervy than in Uruguay 1. Utilized patriot talk 2. Didn't fundamentally influence nearness of outside capital 1. 6. Made government office to regulate oil creation 1. Man of the individuals 1. Abhorred, and despised by, urban first class 2. Surrounded governmental issues in moral terms 3. Lived in a straightforward house 1. Dismissed European and U. S. activities 2. Quelled work activity 1. â€Å"Tragic week† of 1919 2. Patagonian sheep herders’ strike of 1921 1. Come back to control in 1928 1. Victor Manuel Haya de la Torre (Peru) 2. Banished from Peru for fighting a U. S. - sponsored tyranny 3. Lived in Mexico, impacted by Mexican Revolution 4. Framed Popular American Revolutionary Alliance (APRA) 1. Universal gathering 2. Protection against financial government 1. Favored the term â€Å"Indo-America† to Latin America 2. Indigenismoâ †patriot accentuation on indigenous roots 1. Jose Carlos Mariategui envisioned indigenous communism 2. Inca models joined with Marxist hypothesis 3. Peruvian culture ethnically split, soâ indigenismoâ was not fruitful 1. APRA 1. Didn't prevail as worldwide gathering 2. Indigenismoâ scared Peru’s Conservatives 3. Mass assemblies against theocracy, colonialism 4. Gathering revolted in the wake of losing an oversaw political race 5. Insubordination squashed, party restricted 1. Ciro Alegria 1. High-positioning APRA activist 2. Fled Peru 3. Wroteâ indigenismoâ fiction 4. Created â€Å"Wide and Alien is the World† 5. Most popular Latin Americanâ indigenismoâ writer 1. Patriots were compelling in any event, when kept from power 1. Colombia 1. Patriots attempted to defeat traditionalist customer systems 1. Unionized urban specialists 2. Provincial theocracies were excessively solid 1. 2. Jorge Eliecer Gaitan 1. Red hot well known pioneer 2. Rose to distinction fighting slaughter of banana laborers at U. S. - possessed ranch 1. Venezuela 1. Oil cash kept pioneers entrentched 2. Famous effort completed by socialist or communist activists 1. Chile 1. Thirteen-day â€Å"Socialist Republic† 2. Patriots on the privilege forestalled combination of an administration 1. Cuba 1. Wide patriot alliance removed neocolonial tyrant 2. Included college understudies and non-authorized armed force officials 3. Fulgencio Batista 1. Driven military component of upheaval 2. Bowed to U. S. impact 3. Patriotism as window-dressing I. ISI and Activist Governments of the 1930s 1. Import Substitution Industrialization (ISI) 1. Global exchange falls during 1930s Depression 2. Latin American makers fill void left by crumbled exchange 3. Started during exchange interruption during World War I 1. Buenos Aires, Sao Paulo, Rio de Janeiro, Mexico City create industry 2. Latin American industry remains for the most part lacking 1. Industrialization gets fundamental to patriotism 1. Monetary activism 1. Setting wages and costs 2. Managing creation levels 3. Defensive work laws 4. Controlled trade rates 1. 2. State responsibility for, utilities, key enterprises 1. Biggest markets profited by ISI 1. Mexico 2. Southern Cone countries 1. Littler markets didn't see a lot of industrialization 1. Poor, rustic populaces 2. Less market for locally delivered items 1. Light industry reacted preferred to ISI over substantial industry 1. Substantial industry required bringing in gear 2. Required steel 3. Just Mexico, Argentina, Brazil, and Chile had steel businesses 1. Brazil 1. Industry outperformed horticulture as level of GDP inside two decades 2. Getulio Vargas 1. Contrasted with U. S. president FDR (Franklin Delano Roosevelt) 1. Put on the map utilization of radio 2. Boundlessly extended government 1. Oligarchic republic starts to crumple in 1920s 2. Youthful armed force officials â€â tenentesâ â€stage representative uprisings 3. Espresso industry in emergency from overp

Corporate Culture and Strategy in an Organization-Free-Sample

Question: Examine about th Corporate culture, structure and system. Answer: E-learning Activities Corporate Culture and Strategy In the wake of doing the action on corporate culture and technique, some significant exercises were found out corresponding to business. Corporate culture centers around the expert qualities a venture embraces that immediate how it speaks with laborers, accomplices, providers and purchasers. The mission arrangement of a business is a summary of how the organization sees its obligation and the influences it uses to accomplish its destinations. Accordingly the corporate culture is an inspiration on how the business cooperates, it influences the production of business strategy. There exists four sorts of corporate societies to be specific chain of command, group, market, and adhocracy (Root, 2015). Every one of these societies depends on the history and target of the company. Besides, the movement assisted with distinguishing corporate societies that restrain the improvement of business methodologies. While culture alludes to how a gathering of individuals or an organization leads its exercises, such idiosyncrasies may later influence the planning of techniques. Taking the case of Zappo, that pay-offs representatives to stop their past occupations, it might be trying to support a hierarchical culture that maintains worker faithfulness for such a firm. Then again, Toyota has executes the seven components of corporate culture to manufacture great hierarchical culture. While it is critical to sustain and keep up an authoritative culture, it affects the methodologies that are created by the enterprise. A culture web is a creating approach that guides organizations to adjust their way of life to their objectives and systems (Myatt, 2012). Following the e-learning exercises of this current week, a portion of the thoughts and exercises scholarly could be applied on an individual and an association level. On an individual encounter, challenges have emerged in attempting to distinguish the way of life that I ought to relate. What is culture to me isn't generally culture to another, along these lines, rising an issue. Notwithstanding, after this movement, a few thoughts were brought into better core interest. To begin with, culture is the manner in which individuals get things done. It's anything but a clear clarification rather whose limits are drawn by the general public. Along these lines, my way of life is the means by which I do undertakings. Also, on a business viewpoint, the way of life that an endeavor embraces influences how the turn of events and usage of methodologies. Later on, I wish to investigate business enterprise. The connection between corporate culture and procedure will be a central component to center . How does this action identify with an association I know? Taking Walt Disney for instance, the partnership has consolidated two corporate culture, market and faction, to guarantee that the general hierarchical culture lines up with its goals. The two culture identify with inward and outer connections. Disney centers around the two its workers and inside structure just as its outer relations, for example, clients and providers. Thusly, it has strived to keep up a harmony between corporate culture and procedure (Bort, 2017). Structure and Strategy Following the exercises from this movement, I grasped that a corporate methodology is its getting ready for the whole company that sets out how the firm will utilize its genuine assets.it is an association of exercises for accomplishing specific objectives and staying in incredible stead with customers and providers. Despite what might be expected, an organizations structure identifies with the manner in which the capacities and units of the business fit. For the organization to convey its plans, the method and the structure ought to be adjusted. In a manner of speaking, various leveled course of action is a definition used to highlight the technique an association considers dynamic framework, consigns tasks to staff and guarantees its workforce works enthusiastically to accomplish a mutual objective. The goal is to avoid task cover and worker chaos, with respect to framing a strong structure for long haul productivity. Undertaking cover is where at any rate two staff individuals com plete comparable assignments in various divisions prompting greater expenses. This manufactures disarray and adds to absence of responsibility and wasteful aspects (Olins, 2010). While structure is significant, it doesn't generally go before procedure. This is on the grounds that an association, particularly during joining, sets up systems at that point distinguishes structures that are lined up with the goals (Kim and Mauborgne, 2009). In any case, after joining most procedures are created to suit the current structure. Holacracy is a framework that disperse the duty of dynamic to various degrees of the order chain. Given the structure, culture and system, an association needs to adjust these three variables to accomplish its objectives (Zheng, Yang, McLean, 2010). As indicated by this action, I distinguished that the structure and systems of an organization ought to be adjusted to stay away from disarray and improve efficiency. On an individual level, these thoughts are significant. Independently, setting up an arrangement on the best way to accomplish individual objectives dependent on the present circumstances is significant. The structure decides how the systems planned will be executed after the current assets. It additionally guarantee that I enhance efficiency and look after responsibility. On an association, this creates to a more elevated level. For instance, Coca-Cola, is a worldwide organization whose goal is to be the main refreshment flexibly. Since it has a created structure, it has planned its methodologies to fit this structure and accomplish its goals. All it business capacities, especially promoting, fund and creation, are coordinated to guarantee that its fundamental goal is achieved (Businesscasestudies.co.uk, 2017). End Subsequent to completing the two e-learning exercises, two fundamental parts of an association are significant. These are culture and structure corresponding to methodology. The previous alludes to how the organization conducts business and its relations with the inside and outer partners. It influences its open picture and the inspiration of its representatives. While culture can be adjusted to fit the procedures, it isn't generally the situation with structure. The last incorporates various societies to accomplish targets and most methodologies identify with the associations culture. References Bort, J. 2017. The 25 Most Enjoyable Companies To Work For. [online] Business Insider. Accessible at: https://www.businessinsider.com/25-best-corporate-societies 2014-8?IR=T/#-18-usaa-8 [Accessed 18 Aug. 2017]. Kim, C. also, Mauborgne, R. 2009. How Strategy Shapes Structure. [online] Harvard Business Survey. Accessible at: https://hbr.org/2009/09/how-methodology shapes-structure [Accessed 18 Aug. 2017]. Myatt, M. 2012. Forbes Welcome. [online] Forbes.com. Accessible at: https://www.forbes.com/destinations/mikemyatt/2012/05/29/culture-versus methodology whats-progressively significant/#66feee5d72f0 [Accessed 18 Aug. 2017]. Olins, W., 2010. Corporate personality: Making business methodology obvious through structure. Harvard Business college Pr. Root, G. 2015. The Impact of Corporate Culture on Business Strategy. [online] Smallbusiness.chron.com. Accessible at: https://smallbusiness.chron.com/sway corporate-culture-business-methodology 21891.html [Accessed 18 Aug. 2017]. Businesscasestudies.co.uk. 2017. The connection among technique and structure - Creating an successful hierarchical structure - Coca-Cola Great Britain | Coca-Cola Great Britain contextual investigations and data | Business Case Studies. [online] Available at: https://businesscasestudies.co.uk/coca-cola-extraordinary england/making a compelling hierarchical structure/the-relationship-betweenstrategy-and-structure.html [Accessed 18 Aug. 2017]. Zheng, W., Yang, B., McLean, G. N. 2010. Connecting authoritative culture, structure, procedure, and hierarchical adequacy: Mediating job of information the board. Diary of Business inquire about, 63(7), 763-771.

Here are the 10 Weirdest Taxes in History - OppLoans

Here are the 10 Weirdest Taxes in History - OppLoans Here Are the 10 of the Weirdest Taxes in History Here Are the 10 of the Weirdest Taxes in HistoryIf you really hate taxes, then may we suggest not getting your bagels sliced in New York City and not wearing a beard in Tsar Peter the Greats Russia.Recently, we’ve been offering all sorts of dreary, serious tax advice articles for everyone in the throes of tax season. Shouldn’t there be at least one article to cut loose and look at the lighter side of taxes?There is! And you’re reading it, buddy. It’s time to find the funny in your financial responsibility to society. The wacka wackas in the W2 forms. The quirks of quarterly filings!But it turns out there aren’t that many funny taxes. So we settled for weird ones instead.Make sure you’ve got all your deductions available, because we’re counting down the Top Ten Weirdest Taxes from Around the World and Throughout History (In No Particular Order)! (Okay, maybe well just go with Ten Weirdest Taxes.)1. The British Hat Tax.England is known for its hats. Or rather, England is known for its hat, singular. Specifically the tall furry one the Beefeater guards who stand outside of the palace wear.Yet those are far from the only hats in England; these days theyre worn all across the whole United Kingdom. But there was a time when hats were considered a mark of luxury and were taxed as such.In 1784, a hat tax was introduced. Hat sellers were required to pay the government for “hat stamps” which were inserted into the inside of their wares. The penalty for forging these stamps? Death.Yes, actually.Hat sellers tried to dodge the tax by renaming their goods, requiring the tax to be amended. It was eventually repealed in 1811, and English heads were free once more.2. The New York Sliced Bagel Tax.New York is known for its bagels. Or rather, New York is known for its bagel, singular. Specifically the tall furry one the Beefeater guards who stand outside the palace wear.Wouldn’t it be funny if we just started every entry that way? No? It wouldn’t be? Ah, wel l never mind then.But New York is actually known for its bagels. What’s less known is that there’s an eight-cent tax throughout the state for getting your bagel sliced, whether or not a schmear is subsequently added. That’s because when the person behind the counter slices the bagel, it’s transformed from a food item you might be planning to bring home to a meal you’re eating in a restaurant.It’s enough to make you say “eh, I’m slicin’ ova he-ah!”3. The Russian Beard Tax.In 1697, Tsar Peter the Great took a trip through Western Europe in disguise. He wanted to study the more “advanced” nations that were currently colonizing and projecting power around the world.When he returned from his trip, he used the knowledge he had gained to reform the Russian military, economy, and general society in ways that allowed Russia to expand its influence. He also came out hard against beards.At the party celebrating his return, Peter opted to shave the faces of all of his gu ests. Beards were not fashionable in Western Europe, and the Tsar saw clean-shaved faces as a sign of modernity. He ruled that beards were no longer allowed.Many throughout Russia objected, however, especially among the Russian Orthodox Church, for whom beards were required. Peter the Great opted for a compromise, charging everyone who desired a beard a progressive tax that was many times pricier for those who could afford to pay more for their facial fuzz.“What about mutton chops?” you ask. We simply don’t know.4. The New Mexico “Being Under The Age of 100” Tax.Most US states charge an income tax of their own, separate from the federal income tax. New Mexico offers a major deduction once you’re over 65 and wipes out your state income tax burden entirely once you turn 100.But is it actually accurate to describe this as a “tax on being under 100?”Yes. Let’s move on.5. The Texas Belt Buckle Tax.Remember when we said that most states in the US levy an income tax? Well , Texas is one of the few that does not! Which means they need to generate revenue through other taxes, like sales tax.And while most clothing items are exempt from sales tax, belt buckles are considered accessories. Cowboy boots are exempt, however. So you can still dress like a cowboy tax-free, albeit with a significantly less shiny midsection.6. The French Salt Tax.You’ve heard about “Let Them Eat Cake” but what about “Let Them Lick Salt?!”The gabelle was a French tax instituted in 1360. It was taxed on various consumer goods, but it came to apply to salt specifically. The clergy and aristocracy were, however, exempt from paying it.Which may be one reason why it showed up on the “Top TK List of Grievances” presented to the Estates-General shortly before the onset of the French Revolution. Then some other things happened. Then the gabelle was repealed.A happy ending for everyone! 7. The Colorado Coffee Lid Tax.Getting your caffeine fix in the “very tall” state ma y require you to choose between risking a hot spill or paying a couple extra cents. Because coffee lids are considered “non-essential” in Colorado, they face a tax should you opt to use one. Given that burn treatments are significantly more expensive, it’s probably worth getting the lid.8. The Egyptian Cooking Oil Tax.Some ancient Egyptian Pharaohs levied a tax on cooking oil. Their subjects were also not allowed to use substitute materials for cooking. The Pharaohs also owned the cooking oil that the subjects had to purchase. Seems a little like an unfair monopoly to us, but we aren’t oil experts.9. The English Window TaxAnother English tax? Yes. But this one wasnt on hats. It was on windows, the hats of the house.Wait, aren’t roofs the hats of the house?That’s a common misconception, but no. It’s windows. Don’t ask us why; we didn’t make the rules.In 1696 the Window Tax was instituted. Like the Hat Tax, it was intended to be progressive, as it was only a tax on h omes with more than ten windows. However, because these homes were often multi-family homes owned by landlords, the landlords would often board up multiple windows so that they wouldn’t have to pay the tax. This had a negative health effect on the poor families living within the building, in addition to being, one assumes, very depressing.Whoops!10. The Tennessee Illegal Drug Tax.More and more states are choosing to legalize marijuana, partially so that they can tax it. Tennessee tried to do the latter with harder drugs without doing the former. A bold move indeed.In 2005, Tennessee passed a law requiring drug dealers to anonymously pay taxes on the illegal drugs they sold. They would receive a stamp from the state revenue office, and then if they were arrested and did not have the stamp, they would be hit with tax avoidance penalties on top of their drug charges.It was struck down by the Tennessee Supreme Court in 2009. We can’t imagine why! It seemed foolproof to us.Anyway, we hope this list was a fun diversion from tax time drudgery. Back to the forms you go! If you enjoyed this article, check out these related posts and articles from OppLoans:The Secret Financial History of VotingHow Have Movie Stars’ Salaries Changed Over Time?Love and Money: A Brief History of DowriesIs There a Secret Money Lesson Hidden In “The Wizard of Oz?”Do you have a personal finance question youd like us to answer? Let us know! You can find us  on  Facebook  and  Twitter.Visit OppLoans on  YouTube  |  Facebook  |  Twitter  |  LinkedIN  |Instagram

Traditional Aboriginal Art As A Communication Tool...

Traditional Aboriginal Art Art has been used as a communication tool throughout Australian aboriginal history. They were utilized to convey knowledge of ancestral pasts and tapping into the spiritual power of their beliefs. In a traditionally oriented Aboriginal society, art was also very valuable. It was placed under such high regards that producing them are being controlled and access to them are restricted to only people of certain status . The body of the artwork are also predetermined. Thus, Aboriginal people do not have the privillige to produced new art but only earned rights to produced preexisting designs. Likewise, Eric Michael also argued that the production of traditional Aboriginal art does not emphasize originality. Therefore, there was no space for individual creativity since Aboriginal artists bear no responsibility towards their own works. . 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Early Life As A Social Determinant Of Health - 1503 Words

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Impact Of The Convict Experience On The Life Of Mary Reibey

Part C – extended response Using all the sources provided and your own research analyse the impact of the convict experience on the life of Mary Reibey. (800-1000 words). The impact of the convict experience would have had a harsh yet inspiring impact on the life of Mary Reibey. Although the experience can’t be straightforwardly analysed as positive or negative, the overall impact can be determined. Mary Reibey’s life began on the 12th of May 1777. At the age of 13, Mary was sentenced and order to be transported to Australia due to her actions the time. Mary was disguised as a boy by the name James Burrow. She was sentenced to seven years transportation; she arrived in Sydney, Australia, on the Royal Admiral in October 1792. This is when the convict experience began for young Mary Reibey. When first analysing the situation that Mary Reibey had gotten herself into, you would initially think about the unfortunate position for such a young girl. Mary’s criminal life and sentencing was caused by an act of horse stealing. Her act of crime was taken action on and two years after her initial sentencing she arrived in Sydney. One of the main factors influencing the negative impact of the convict experience on Mary’s life is the long and strenuous voyage she had to face. Her trip to Sydney aboard the Royal Admiral was one full of harsh treatment, terrible food, filthy and unhygienic conditions and loneliness. In a letter that Mary wrote to her aunt Alice Hope, she spoke about

Business European Journal Of And Management -Myassignmenthelp.Com

Question: Discuss About The Business European Journal Of And Management? Answer: Introducation Medibank Private Limited is the largest private health insurance provider in Australia. It operates in the health insurance industry. It insures and sells its policies under the brand names: Medibank and AHM. It has around 3.8 Million members and covers 29.1% of the market share. It operates as a public listed company on ASX. It also deals in assisting the health insurance business, thereby earning income from its Complimentary Services. Resources are also retained to compensate its regulatory reserves, which generates monetary benefits from its portfolio of investment assets. Regulatory Authority of the private health insurance sector in Australia The private health insurance sector is regulated by Australian Prudential Regulation Authority (APRA) in Australia (APRA, 2018). The organizations operating in the private health insurance sector in Australia have to comply with the APRA rules and Prudential Standards . Also it is mandatory for the private health insurers to provide information under the Financial Sector (Collection of Data) Act, 2001 and its reporting standard to APRA. The organizations have to submit certain forms and follow directions of APRA in this regard (Kokobe Gemechu, 2016). Applicable Financial Framework on Medibank Private Limited The applicable laws and legislations on the Medibank Private Limited are: Auditing and Assurance Standards Board Australian Accounting Standards Board Australian Prudential Regulation Authority Australian Securities and Investment Commission Financial Reporting Council Financial System Inquiry Standard Business Reporting Nature of Companys Operations, its governance structures and its investments The company operates in the private health insurance sector in which it provides health insurance to the people. Along with this, it also provides consultancies for health management and telehealth services for the government and corporate consumers. It also trades in the travel, life and pet insurance products and services. The health insurance business granted 91.6 % of the groups revenue and 95.4 % of the segment operating profit in 2016 (Medibank, 2016). The amount of revenue amounted to 91.9 % whereas the segment operating profit decreased to 93.3 % in 2017 (Medibank, 2017). From the overall income earned by the group in 2016 and 2017, the resident health insurance policies sold to the retail and corporate consumers contributed to 97.8 %. In 2016 and 2017, the investment portfolio was $2.5 Billion comprising of cash and other investments. It provides sufficient cash to cover the insurance obligations and the mandatory reserves to meet claims related to the Health Insurance business (Medibank, 2017). The governance structure of Medibank Private Limited is as follows: Audit committee- It supervises the financial reporting Risk Management Committee- It assesses the organizations present and future risk management. Investment and Capital Committee- It controls the investments and capital management events. People and Remuneration Committee- It supervise the policies related to remuneration and people. Nomination Committee- It controls the overall board and committee membership and hierarchy of the organization. Apart from the committees, the Chief Executive Officer and Executive Leadership Team are accountable for the performance of the company. According to the Medibank (2016) the net income after tax in 2016 amounted to $417 Million while in 2017 it was $ 452 Million. The total assets amounted to $ 3266.2 Million in 2016, while in 2017 it was $ 3462.5 Million (Medibank, 2017).The total liabilities amounted to $ 1578.7 Million in 2016 while in 2017, it was $ 1742.7 Million. The total equity which comprises of Contributed Equity, Reserves and Retained Earnings amounted to $1578.7 Million in 2016 while in 2017; it amounted to $ 1719.8 Million. The organizations investment portfolio comprises of 25 % /75% for growth and defensive assets respectively. The company invests in listed and unlisted securities which are quoted at their fair value. Application of Accounting Policies in Medibank Private Limited The financial statements of the entity are authorized to be issued according to the resolution of the directors. They are prepared for the consolidated entity (Group) comprising of Medibank and its subsidiaries. The statement of accounts has been prepared according to the Historical Cost Convention except the financial assets, land and building and liabilities quoted at their fair value or market price. Also it follows different accounting policies according to its various segments. Entitys Objectives The organization has set the following objectives for achieving better health for the human community as a whole: It aims to diversify the Medibank and AHM products to distribute the best services and consultancy to its consumers. It focuses on developing and offering the leading services to its customers. Also as a part of its corporate social responsibility, it invests $ 4 Million towards childhood obesity. The Medibank Better Health Foundation focuses to develop health awareness in the society. It has evolved ecofriendly policies as it believes that a healthy environment can create healthy humans. It has endeavored to develop the green space in urban areas up to 20% by 2020(Medibank, 2018). Assessment of related Business and Financial Risks The substantial business risk which could influence Medibanks business activities are as follows (Auditing and Assurance Standards Board, 2013): Competition and retaining of consumers: The emergence of new firms, with their partnership with the existing firms can pose a threat to companys existence in the market. The private health insurers and assessment websites compete to retain the consumers regarding price, products, service and channels which results in the diversion of the customers. Health care prices and utilization: The increase in the health care costs can have an impact on product margins. This can lead to reduction in the value of products. Change in the legislations: The change in the government policy and legislations may affect the regulatory incentives, resulting in the decrease in the number of members. Product pricing and design: The products design and prices are subject to governments approval. So, if there is a change in the governments policies, it can pose a threat to the products value. Inappropriate claims: Inappropriate claims may arise due to frauds or errors resulting in the entitys outflow. Capital Management and Investment Returns: The portfolio is subject to market risks which can influence the value of the investment and income volatility. Loss of Healthcare Agreements: Non-fulfillment of the health care agreements may result in poor consumer experiences, loss of brand value and market share. Loss of data: There may be loss of data, procedures and mechanisms in the organization. Also, it may be influenced by cyber-attack (Ridha Alnaji ,2015) The Financial Risk comprises of the following risks: Market rate risk: It comprises of the risk resulting from the variations of fair value or future cash flows of the financial instruments, resulting from the variations in the market prices. It has the following parts: Interest rate risk: The fluctuations in the market interest rates resulting in the variations in the future cash flows is the risk of interest rates. The company is facing the risk of variations in the interest rates in the cash and cash equivalents and fixed income investments. In 2016, $1883.5 Million of the financial assets were exposed to Australian variable interest rate risks (Medibank, 2016). In 2017, the number increased to $ 2167.1 Million (Medibank, 2017). Foreign currency risk: The risk influencing the variations in the foreign exchange rates results in the foreign currency risk. The companys is facing transaction currency exposures, emerging from the purchase in foreign currencies. They comprise of dealings from operational cost within the business and purchase of foreign currency denominated instruments .In 2016, the financial instruments exposed to foreign currency risk amounted to $ 91.6 Million (Medibank, 2016). In 2017, the number decreased to $ 76.4 Million (Medibank, 2017). Price Risk: The risk resulting from the variations of the market prices of the fair value of future cash flows of financial instruments is price risk. The entity is subjected to equity price risk comprising of investments in the infrastructure, property and Australian and international equities (Otieno Nyangechi , 2013). Credit risk: The risk arising from the possible defaults of counterparty is termed as credit risk. The company is facing the credit risk to the amounts equal to its financial assets consisting of cash and cash equivalents and the financial assets at a fair value. Liquidity Risk: The risk faced by the company where it confronts the problems in arranging funds to fulfill its commitments associated with financial instruments. It may result from incapability to sell the financial assets at their fair value, failure of the counter party to repay its contractual liabilities or the company is unable to arrange the funds or an unexpected insurance liability due for payment (Deloitte, 2017). In the overall liquidity risk, the financial assets consist of property, plant and machinery and investments in working capital (OECD, 2014). Identification of Account Balances Subjected to Risk of Material Misstatement Specific account balance (i) (ii) (iii) Name of the account balance Liquidity Risk Credit Risk Price Risk (a) Explain why the account balance is at significant risk of material misstatement. The firm is facing the risk of raising funds to fulfil the obligations concerned with financial instruments. So, it may manipulate the accounts receivables by liquidating them and thereby increasing the amounts of cash and cash equivalents (PWC, 2016). The firm is facing the risk of possible defaults by counterparty, thus it is subjected to the risk of material misstatements. The firm does not have any financial mechanisms to lessen the credit risk .Also all the instruments are unsecured. The management can alter the amounts of the financial assets and project false accounts in the financial reports to show that it applies certain measures to mitigate the risk. The firm is facing the risk of fluctuations in the fair value of the financial instruments .It occurs due to variations in the market prices. As the firm is subjected to price risk in the fixed income investments due to changes in its credit spreads. The management can falsify the value of the investments which are influenced by the price risk. It can manipulate the value of equities in the financial statements (Flynn, 2016). (b) Explain the key assertion at risk of not being valid. Existence - The auditors believe that the amounts of the resources and financial obligations do not exist as stated in the books of accounts. Completeness- The financial events have not been recorded and the revelations are not made in the books of accounts. Accuracy- The auditors have a doubt on the valuations of the assets and liabilities (ACCA, 2016). (c) Detail one (1) relevant substantive audit procedure to address the assertion at risk as identified in b) above. Planning: According to KPMG (2015),the auditors shall analyse the possible risks and frauds by contrasting the various amounts related to accounts receivables. Testing Controls and transactions: The auditors shall evaluate the internal controls and examine the appropriateness of the dealings. Testing Balance: The auditors shall examine the companys performance by using the financial ratios and statistical sampling (ICPAK , 2017). (d) Detail one (1) relevant practical internal control that would mitigate the risk in relation to the assertion at risk as identified in b) above. Reconciliations: Sudden accounting reconciliations can guarantee that the balances in the companys books can match with those of the other entities (KPMG, 2018). Trial Balances: With the help of double entry book keeping system, the reliability regarding the balancing of books of accounts can be ensured. Approval Authority: Specified managers should be allocated the various responsibilities regarding the authenticity of transactions (AICPA, 2014). Conclusion To, conclude, the auditors PricewaterhouseCoopers have conducted an analysis of the financial statements of Medibank Private Limited regarding the assessment of its environment and business risks. It has evaluated its various account balances and stated the results pertaining to its study. They have identified the various risks of substantial mismanagement which can be minimized with the help of key audit procedures (PWC, 2017). The auditors have reviewed various audit policies and procedures complied by the firm with respect to the rules and regulations of the APRA and other legislations as mentioned in the above paragraphs. Also the firm follows the Corporate Governance Principles and has formed various committees for better administration and accomplishment of its strategies and objectives. Also, the environment in which the organization operates is full of vulnerabilities and market fluctuations. So, the auditors have observed all the accounting policies of the organization and with the help of various audit procedures and assertions; they tried to regulate the risks of material misstatements. References ACCA(2016). The Audit of Financial Statement Assertions. Retrieved from https://www.accaglobal.com/in/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/assertions.html# AICPA(2014). The Importance of Internal Control in Financial Reporting and Safeguarding Plan Assets. Retrieved from https://www.aicpa.org/content/dam/aicpa/interestareas/employeebenefitplanauditquality/resources/planadvisories/downloadabledocuments/plan-advisoryinternalcontrol-hires.pdf APRA(2018). About APRA. Retrieved from https://www.apra.gov.au/AboutAPRA/Pages/Default. Auditing and Assurance Standards Board (2013). Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment. Retrieved from https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_315.pdf Deloitte(2017). 2017 Insurance Regulatory Trends. The Wall Street Journal. Retrieved from https://deloitte.wsj.com/riskandcompliance/2017/03/21/2017-insurance-regulatory-trends/ Flynn, K.(2016). Financial fraud in the private health insurance sector in Australia: perspectives from the industry. Journal of Financial Crime. 23(1).143-158. ICPAK (2017).Conducting Risk Assessment Auditing the Internal Control System. Retrieved from https://www.icpak.com/wp-content/uploads/2017/03/RISK-ASSESSMENT-AUDITING-ICS1.pdf Kokobe, S.A. Gemechu, D.(2016). Risk Management Techniques and Financial Performance of Insurance Companies. International Journal of Accounting Research.4(1). KPMG(2015). Audit quality . Retrieved from https://assets.kpmg.com/content/dam/kpmg/pdf/2016/03/audit-quality-report-2015.pdf KPMG(2018). Internal controls over Financial Reporting. Retrieved from https://home.kpmg.com/be/en/home/insights/2017/12/internal-controls-over-financial-reporting.html Medibank(2016). Annual Report 2016. Retrieved from https://www.medibank.com.au/content/dam/medibank/About-Us/reporting-centre-2016/Annual%20report/Medibank_Annual_Report_2016.pdf Medibank(2017). Annual Report 2017. Retrieved from https://www.medibank.com.au/content/dam/medibank/About-Us/pdfs/MPL_Annual_Report_2017.pdf Medibank(2018). Corporate responsibility : Our Approach. Retrieved from https://www.medibank.com.au/about/corporate-responsibility/community-fund/ OECD (2014). Corporate Governance: Risk Management and Corporate Governance. OECD Publishing. Otieno ,S. Nyangechi ,E. O. (2013). Effectiveness of Internal Control Procedures on Management Efficiency of Free Primary Education Funds: a case of Public Primary schools in Kisii central District, Kenya. Journal of Sociology and Social Work. 1(1).22-41. PWC(2016). Aligning Growth and Risk. Retrieved from https://www.pwc.com.au/pdf/how-enterprise-resilience-can-help-drive-growth-in-financial-services.pdf PWC(2017).Understanding a financial statement audit. Retrieved from https://www.pwc.com/im/en/services/Assurance/pwc-understanding-financial-statement-audit.pdf Ridha, M. B. Alnaji , L. (2015). Analysis and Measurement of Risks in Business: A Case Study on the Jordan Valley Authority. European Journal of Business and Management. 7(9).