International Intercultural Management - Cultural Comparison - Free Essay Example

Sample details Pages: 1 Words: 414 Downloads: 4 Date added: 2018/12/15 Category Management Essay Type Case study Level High school Tags: Behavior Essay Communication Essay Experience Essay Did you like this example? Activities Hello in various languages game – Everyone participates in saying hello in as many languages as possible . The story of my name – Basically where does your name come from and meaning behind it. Have you ever – Exploring and celebrating the diversity of the different culture via past experiences. Cultural Comparison Nigeria English speakers Music and Football enthusiast Most of them hold the catholic faith Bold and confident in their expression Brazil Portuguese native speakers Music ad football enthusiast Majority also hold the catholic faith Quite and less expressive in English Findings and their Implication Biculturism is marked by attitude and behaviors that is not linked to birth. Identities are never stable but rather socially constructed through interaction. Ethnic, culture and national identity are to be viewed as a set of ideas about individual membership group. Don’t waste time! Our writers will create an original "International Intercultural Management Cultural Comparison" essay for you Create order Conclusion In most of the participants expectations the intercultural experience was to be an integration in a new socio-cultural environment. But the experience involved more about how fit individual would be in meeting the demands of a new environment. The Nigerian student had an extra level of confidence as thy were the host participants. However lack of common words in Brazil and Nigerian cultures made it extra hard for the individuals to express in common joking levels. The situation of being in a multicultural environment might lead to native cultural salience. References Chen, L. (n.d.). Intercultural communication. Dombi, J. (2017). A study on advanced EFL learners intercultural encounters. [online] Immi.se. Available at: https://www.immi.se/intercultural/nr42/dombi.html [Accessed 16 Nov. 2017]. Guzley, R. (1992). Cross-cultural management communication. International Journal of Intercultural Relations, 16(4), pp.455-460. Intercultural management in action: Setting up a European business. (1991).? International Journal of Intercultural Relations, 15(4), p.502. International Society for Intercultural Education, Training and Research (SIETAR International). (1989). International Journal of Intercultural Relations, 13(3), p.I. Jyx.jyu.fi. (2017).? Cite a Website Cite This For Me. [online] Available at: https://jyx.jyu.fi/dspace/bitstream/handle/123456789/37101/URN:NBN:fi:jyu-2011121811816.pdf?sequence=1 [Accessed 16 Nov. 2017]. Martin, J. (1987). The relationship between student sojourner perceptions of intercultural competencies a nd previous sojourn experience. International Journal of Intercultural Relations, 11(4), pp.337-355. Siqueira, S. (2017). Intercultural language educators for an intercultural world: action upon reflection. Intercultural Education, 28(4), pp.390-407. Steinkalk, E. and Taft, R. (1979). The effect of a planned intercultural experience on the attitudes and behavior of the participants. International Journal of Intercultural Relations, 3(2), pp.187-197. Walker, S. (2002). Africanity Vs Blackness Race, Class And Culture In Brazil. NACLA Report on the Americas, 35(6), pp.16-20.

The Theory Of Mind ( Tom ) - 1987 Words

Theory of mind (ToM) is the ability to differentiate one’s own mental state from others and therefore, influence the behaviour accordingly. Mental states comprise of the individual’s desires, beliefs and intentions. ToM is considered to be a milestone in psychosocial development as pre-schoolers at the age of 4 or 5 tend to be able to recognise that not everyone perceive the same reality as they do (Wellman, Cross Watson, 2001). This is known as false-belief and is an important skill in comprehending and predicting people’s emotions and actions to construct a meaningful relationship. Many have argued that ToM coincides with language acquisition providing a mechanism to apprehend mental states within one’s cognition (Karmiloff-Smith,†¦show more content†¦That is, whether a deaf child was from a deaf family or normally hearing, and thus the immersion of the natural language leading to a successful ToM maturation. Moreover, a cochlear implant can im prove a hearing impaired child’s communication skills, which benefits social functioning, but still lag considerably behind in ToM compared to normally hearing peers. The outcomes of a delayed ToM do not occur in a particular order nor should they be considered as distinct features. Rather, the consequences are intertwined whereby one particular aspect can affect the other. For a deaf child, their natural language is signing (Mayer Leigh, 2010). Auslan or other variations of signing is instinctive to a deaf individual because it is the language that they can form coherent sentences and explicit semantics to engage in a discourse. Although language is predominately symbols rather than verbal or written compared to a deaf child’s normally hearing peers, it still allows the child to apprehend mental states in their cognition and conceive others around. Therefore, studies have shown that these children can do just as well, or even better, on false belief tests than hear ing children (Marschark Clark, 1998). In other words, despite being diagnosed as deaf or hard of hearing, ‘native signers’ typically show no delayed ToM and the implication is higher control of behaviours, or executive functioning, and

What Is Sublime As Stoner Rock - 1233 Words

If you like ska, punk, reggae, or hip-hop, then you will love Sublime. They are a perfect combination of all these genres and more. Straight from Long Beach, California, Sublime has made some of the most unique music to date. Their talents go beyond their popular songs on the radio like classic hits Santeria, What I Got, and Smoke Two Joints. Many classify Sublime as stoner rock, which may be true, but their music isn t limited to only potheads. Sublime is such an interesting band because of their origin, music, and their rise to fame. First of all, Sublime s origin should be known. Bassist Eric Wilson and drummer Bud Gaugh grew up together in Long Beach. The two formed a punk band with Sublime s future manager called The Juice†¦show more content†¦Ã¢â‚¬Å"It seems like people get afraid of certain music if they can t pigeonhole it to their satisfaction†, said Nowell. â€Å"They will be up all night trying to slap a label on Sublime.† They are compared to artist s like Slightly Stoopid, 311, The Dirty Heads, Operation Ivy, and Pepper, though they still have a sound unlike any of those bands. On the subject of Sublime’s sound, Bookman says: Sublime’s music was highlighted by bass-driven grooves, reggae rhythms, elaborately-cadenced rhyme schemes and transitions between paces and styles throughout a given song, sometimes alternating between thrash punk, ska and reggae within the same song (see â€Å"Seed†). Their music often contains psychedelic, harmonic, minor-based or bluesy guitar solos, rhythmically-improvised bass solos or dub lines, turntable scratching and rolling drum transitions and heavy bass lines. They are known for being one of the first and most influential reggae fusion musicians. (5) If I had to list every one of Sublime s influences, I d be here all day. It is a little known fact but many of Sublime s most popular hits are covers. I m not saying that they were a cover band. What Sublime did was more of a tribute to some of Nowell s favorite artists, and some are so obscure that they brought the originals more fame than before. Smoke Two Joints is originally by The Toyes, but the cover inco rporates lyrics from other songs like Outside! by the Ziggens (Smoke cigarettes til the

BHP Billiton Annual Report and Accounts †MyAssignmenthelp.com

Question: Discuss about the BHP Billiton Annual Report and Accounts. Answer: Introduction In the modern corporate environment, there are several complexities in the financial transactions that occur on daily basis, and that necessitates fulfillment of conceptual framework obligations of accounting. The reason behind this ideology can be attributed to the fact that conceptual framework obligations allow an organization enhance its fundamental and enhancing qualitative characteristics like materiality, relevance, reliability, faithful representation, etc of financial reporting, thereby assisting both users and preparers in making effective decisions for future developments (BHP Billiton, 2017). Furthermore, in the absence of a conceptual framework of accounting, interpretation of financial information will become difficult for the users and they may fail in making proper decisions based on such information, thereby creating a topsy-turvy scenario for the entire organization (Carmichael Graham, 2012). With the help of this report, the effectiveness of BHP Billiton in fulfil ling the obligations of the conceptual framework of accounting will be analyzed taking into consideration its recognition criteria, fundamental and enhancing guidelines, and consideration of objectives of conceptual framework. BHP Billiton has efficiently considered the objective of conceptual framework by disclosing relevant financial information to the stakeholders and other shareholders in order to assist them in understanding and interpreting such information prepared in accordance with the IFRS standards. Besides, the company has also explained its underlying performance through disclosure of alternate performance measures. Moreover, the company has also excluded certain details from its financial statements to the extent offered by Australian Law and the United Kingdom. The reason behind this can be attributed to the fact that any such matter that is associated with impending developments and matters in the negotiation course can cause serious harm to the prejudicial interests of the company (Peirson et. al, 2015). Nevertheless, this is because such disclosure can be misleading owing to the fact that it is preliminary or premature in nature, associated to commercially sensitive contracts, may undermi ne confidentiality between the clients or suppliers and the company, or may otherwise unreasonably spoil the entire business (Freeman Alexander, 2013). Overall, the information categories excluded from the annual report of BHP Billiton Group comprises of forward-looking projections and estimates prepared for the management of internal purposes, information associated with the projects and assets of the company that is susceptible and developing to change, and details related to pricing modules and commercial contracts (Caradonna, 2014). All these inclusions and exclusions in the financial statements of the Group clearly shed light on the fact that BHP has effectively considered the ideology of proper disclosure strategies that can, in turn, assist its stakeholders in their decision-making processes. With respect to the corporate governance affairs, BHP Billiton Group has been committed to highest standards of corporate governance by undertaking its business based on the ASX recommendations listed in the third edition of the ASX (Australian Stock Exchange) Corporate Governance Principles and Recommendations. In addition to this, BHP Billiton has also furnished their reports in accordance with the UK Corporate Governance Code that also comprises of the Turnbull Guidance. Furthermore, in order to consider the objectives of the conceptual framework of accounting, the Group has offered material information in relation to its investments in low-emission technologies for reducing fossil fuel emissions (Deegan, 2011). With the provision of such material information, the stakeholders can be easily guided on whether to invest their funds into the company or get associated with the company in any scenario. Overall, every type of information that is required by stakeholders for addressing t heir decision-making process is appropriately taken into account by BHP Billiton and the reason behind this fact can be attributed to the companys prior significance towards materiality segments (BHP Billiton, 2017). Hence, the business model of BHP Group has assisted it in disclosing every type of information that is required to the stakeholders and for such purpose, the company has not shown any negligence. Recognition criteria The accounting policies of the company have been prepared in accordance with the IASB, AASB, AAS, IFRS, and requirements of Corporations Act 2001 that has facilitated in enhancing the meaningfulness of its financial information. Furthermore, for the purpose of corporate governance, the company has adhered to the UK Corporate Governance Code for enhancing its recognition criteria as a whole (BHP Billiton, 2017). The companys revenue is measured at the fair value of the obtained consideration. In association with the sale of goods, revenue is recognized when the rewards and risks of goods ownership have been passed to the buyer in accordance with agreed delivery terms. Further, in relation to provisionally priced sales, revenue is recognized at the expected fair value of receivable consideration in relation to contractual or/and forward price and ascertained hydrocarbon or mineral specifications (BHP Billiton, 2017). Overall, the income of the Group is recognized when it becomes feasible that the financial benefits related to a transaction will flow to it and they can be measured effectively or reliably. Moreover, dividends are recognized upon their declaration (Parrino et. al, 2012). Taxation on the loss or profit for the year consists of deferred and current tax. Moreover, taxation of the company is recognized in the income statement except to the level that it is associated with the items recognized directly in equity wherein the tax effect is also identified in equity (BHP Billiton, 2017). Furthermore, recognition of deferred tax assets are done to level that it is feasible that future tax revenues will be prevalent in contrast to the utilization of temporary differences. The Groups trade receivables happens at the fair value (initially) and later on at an amortized cost with effective method of interest deducted from the allowance for an impairment (BHP Billiton, 2017). Plant, property, and equipment The Groups PPE is recorded at cost minus impairment charges and accumulated depreciation (BHP Billiton, 2017). Cost can be defined as the consideration fair value needed to procure the asset at the date of acquisition or the period of construction and contains direct expenses of bringing such asset to the desired position needed for operation and expected future expenses of rehabilitation and closure of the facility. Where the payment for the consideration of the fair value of an acquisition exceeds the fair value of recognizable assets, liabilities, and acquired contingent liabilities, the difference is regarded as goodwill. Further, where consideration is less than the fair value of procured total assets, the difference is identified immediately in the companys statement of income. Such goodwill is not amortized and is measured at cost minus impairment losses (Needles Powers, 2013). Moreover, in relation to other intangibles, the amounts of same are capitalized for the procurement of recognizable intangibles like licenses, software, and initial payments for procurement of mineral lease assets wherein it is regarded that the same will assist in contributing to future tenures through the generation of revenue or reduction in expenses as a whole (BHP Billiton, 2017). The Groups provisions for rehabilitation and closure are recognized when the amount can be estimated reliably, when it pursues a constructive or legal obligation as an outcome of the events that happened in the past and when it is more feasible the resources outflow is essential to cover the obligations (BHP Billiton, 2017). Fundamental and enhancing guidelines In relation to the effectiveness of BHPs obligations in fulfilling the requirements of conceptual framework, it can be seen that the company has various fundamental and enhancing guidelines contained within the operations enabling it to sustain a competitive advantage in the market and provide accurate and adequate information to the stakeholders for enhancements of their decision-making process. The companys guidelines for the independence rules and regulations of the directors allow it to comply with the faithful representation qualitative characteristic of the conceptual framework because the directors independence is guided by fulfillment of rules like UK rules, US rules, and Australia rules. Moreover, these directors are also bound to reflect an authentic view of the financial statements of the company by complying with the requirements of Corporations Act 2001 (Davies Crawford, 2012). In addition, the company also has a guideline that allows it set reporting processes and cont rols for the purpose of the release of significant information to the stakeholders. In relation to this, BHP is committed towards highest disclosure standards by signalling that all potential investors contains a link to relevant, proper information in a timely and accessible way for the purpose of making informed decisions (BHP Billiton, 2017). With the help or prevalence of such fundamental guideline within the Groups framework, qualitative characteristics of the conceptual framework like relevance, reliability, and timeliness are also easily taken into consideration, thereby facilitating in enhancing the meaningfulness of financial information present in the statements (Hemmer Labro, 2008). Another significant and enhancing guideline within the Group is the adherence to JORC Code (Joint Ore Reserves Committee). With the help of such guideline, the company ensures both external and internal users regarding its effectiveness of operations. This guideline is for public reporting in relation to mineral resources, reserves of ore, and exploration results in Australia that is accurately fulfilled by the Group and that can allow stakeholders rely upon the same for making effective decisions (BHP Billiton, 2017). In addition, the Group also has a risk management guideline within its affairs that allows it in managing and identifying opportunities and risks for creating long-term value for the shareholders. Moreover, the presence of internal control functions for mitigating the effects of risk allows BHP to comply with the legal requirements and internal guidelines (Levine Prietula, 2013). Such control function can provide an opportunity to the Group in reducing the possibiliti es of risks and further surveillance of overall processes (Brigham Daves, 2012). These guidelines have not only assisted the company in fulfilling its disclosure requirements but have also catered to the obligations of the conceptual framework of accounting (Siraj et. al, 2011). Recommendation After a critical assessment of the financial statement of BHP Billiton, it is observable that the companys disclosures are of relevant nature and this is the reason why stakeholders have been able to make proper decisions based on the same. However, it is recommended to the company that only key financial and non-financial performance methods be disclosed to the users (Douma Hein, 2013). This means that information that is not relevant in nature must be discarded. Further, the discussion be spread to the matter that the provision of non-significant information may only create troubles and complications for the users in making informed decisions, thereby spoiling the overall significance of conceptual framework of accounting. Conclusion Based on the previously mentioned report, it can be stated that consideration of objectives of the conceptual framework is highly needed in the modern scenario because it assists in enhancing the truthfulness and meaningfulness of financial information. Moreover, in relation to BHP Billiton, compliance with requirements of the conceptual framework have been accurately done through the disclosure strategies that must be very useful to the users in making proper decisions. Nevertheless, this also sheds light on the fact that fulfilling the obligations of the conceptual framework of accounting can assist an organization attains the fundamental and enhancing qualitative characteristics like materiality, faithful representation, relevance, reliability, comparability, understandability, timeliness, etc. Therefore, BHPs effectiveness of fulfilling the obligations of the conceptual framework can allow it to enjoy a good reputation in the market. References Brigham, E. and Daves, P. 2012. Intermediate Financial Management. USA: Cengage Learning. Caradonna, J. L., 2014. Sustainability: A History. Oxford University Press Carmichael, D.R. and Graham, L. 2012. Accountants Handbook. Financial Accounting and General Topics, John Wiley Sons. Davies, T. and Crawford, I. 2012. Financial accounting. Harlow, England: Pearson. Deegan, C. M. 2011. In Financial accounting theory. North Ryde, N.S.W: McGraw-Hill Douma, S. and Hein, S. 2013. Economic Approaches to Organizations. London Freeman, E. and Alexander, M. 2013. Stakeholder management and CSR: questions and answers. Oxford Press Hemmer, T. and Labro, E 2008. On the optimal relation between the properties of managerial and financial reporting systems. Journal of Accounting Research, 46, pp. 12091240. Available through: https://www.scopus.com/record/display.uri?eid=2-s2.0-54249141091origin=inwardtxGid=85d117d174c0e27c36a27eeee1be7d6b [Accessed 18 April 2018] BHP Billiton 2017. BHP Billiton annual report and accounts. [online]. Available at https://www.bhp.com/investor-centre/annual-reporting-2017 [Accessed 17 April 2018] Levine, S. S., and Prietula, M. J 2013. Open Collaboration for Innovation: Principles and Performance. Organization Science, Harvard Press Needles, B.E., and Powers, M. 2013. Principles of Financial Accounting. Financial Accounting Series: Cengage Learning. Parrino, R., Kidwell, D. and Bates, T. 2012. Fundamentals of corporate finance. Hoboken, NJ: Wiley Peirson, G, Brown, R., Easton, S, Howard, P. and Pinder, S. 2015. Business Finance. 12th ed. North Ryde: McGraw-Hill Australia. Siraj, S., Mikhailov, L., and Keane, J. A 2011. Priests: an interactive decision support tool to estimate priorities from pairwise comparison judgments. International Transactions in Operational Research, 12(4), pp. 45-61