Essays on Harmonization

Now the most advanced integration Union is the European Union, the main forerunner of which European economic community was created in 1957 by the Task that stands today in the EU during the agenda - formation and strengthening of economic, monetary and political Union of member countries. Integration in the EU affects almost all aspects of relations between member States of the European Union - politics, Economics, social and cultural sphere. The relevance of the study due to the importance and special role of tax harmonization in the framework of deepening European economic integration, the development of the unified ...

Abstract

The primary concern of the sit-to-stand and walk training tasks, prominent in the health institutions target patients with knee problems or those recovering from surgical operations as a safe means of initiating rehabilitation or healing process. The use of gait initiation process sustains the efficiency with which the patients gain their mobility through the dynamic processes anchored for coordinating center of pressure and the body center of mass of the individual patient. The demonstration of the ability to sit, stand and walk is a clear expression of the positive progress made by patients in their recovery plans. The observable ...

Introduction

In the wake of multiple aircraft disappearances and accidents, the aviation safety remains a great challenge within the aviation industry today. Human roles on the flight deck, maintenance and inspection are seen to be the leading contributors of most aircraft related accidents. Aviation maintenance and inspection procedures are part of a complex organization where most individuals undertake varied tasks in an environment characterized by time pressures, insignificant and sparse feedback as well as difficult ambient conditions such as poor lighting, long day and night shifts. These situational characteristics and other human erring tendencies have resulted in varied forms of ...

The first proposals of the European integration have been made at the Paris Conference in 1867. However, the practical realization of the idea of integration was not accomplished: the contradictions between the two countries were so deep that the awareness of the need to cooperate in the union went through two world wars and several local wars. Integration trends in Europe re-emerged immediately after the Second World War, when major European countries have realized that the restoration and development of national economies is the only possible way combining efforts and resources. Plan for the creation of the European Community ...

EU Common Security and Defense Policy

Increasing threats of the terrorism and insecurity have thrown the world into a frantic run of securing countries and regions. For the last few years, many countries have anchored their primary policies around the issue of security. Increasing cases of radicalization among the youth in Europe, Africa, and the Middle East have forced policy makers to rethink their strategies of curbing insecurity. To ensure increased protection of the citizens, governments, and regional blocs have taken to developing systems and policies that safeguard the people from acts of terrorism and insecurity. However, these policies are confronted with challenges and obstacles ...

What is wrong with the current system?

The Canadian government is currently undergoing a huge capital investment initiatives which have made the natural resource sector grow. Therefore, the environmental assessments within its federal jurisdiction have proved to be critical to the viability of its various projects. The Canadian federal government should promote a self-reporting, self-regulatory model of assessment which would ensure that the environment and the public interest is never compromised for the sake of any gain which could be detrimental to the humans welfare. Therefore, there is need to formulate and propose new legislation as suggested by the Liberal Party of Canada that would create, ...

Introduction

Juvenile justice system encompasses the whole system of agencies charged with the resolution of the conduct of juveniles in relation to the law. Juveniles herein refer to the age groups between ages eight to seventeen. The law imposes the age of the majority at eighteen years, and as such, it marks the exit age from the juvenile category. Criminal law takes a punitive and deterrent course for adults but departs substantially while addressing juvenile matters. The future of the juvenile justice system ought to be contemplated in terms of the societal developments especially in this era of information.

Future of the juvenile system

The American ...

Terrorism has been taking place among the world population since time immemorial. In most cases, it is taken to cover any violent activities that a person or people do against others. For this reason, it is treated as a crime against humanity. Due to some aspects associated with terrorism, in most cases it is taken as a means of exhibiting discontent with what has happened or how things are done. This makes terrorism to be more of a forum of presenting grievances to organs or governments by use of violence since the government would not tolerate any form of violence. Tackling how terrorism ...

Discussion question 1

The Uniform Commercial Code (UCC) is a uniform act meant to synchronize commercial laws across the United States. The importance of this harmonization is the interstate nature of many business transactions. Without such harmonization, not only would business be hampered but also resolution of disputes arising from commercial transactions with interstate effect would be very difficult. This code is a model law and states are allowed the latitude to alter it to fit their local circumstances. It is imperative to note that the code only applies to movable property only.

The Code defines goods as all movable property when a security interest ...

Introduction

The IFRS are accounting standards, rules and principles that were introduced by an independent organization in the United Kingdom, known as the International Accountants Standards Board. The institution puts forward that the standards would better serve public companies worldwide than the local standards in the country due to the aspect of comparability, transparency and economic growth. There are several countries that have adopted the IFRS over the recent years. The transition to IFRS for the companies in these countries has considerable costs. There are technical and training costs that are incurred that may cause several companies to be cautious ...

Global Media and New Technologies

Free speech concentrates on the legal constraints on expression and other issues of state censorship. The concept also entails constructive obligations on the state to create the conditions for miscellaneous public communications. This paper will explore free speech, global regulations, and new media technologies. Tree speech entails the campaign for diversity in modes of address, audience, topics, and speakers. To acquire the industry dynamics and media regulations, there is a need to have free speech. McChesney (2009, p.11) says that the realm of media is on the brink of profound transformation. In the past, media levels were on a primary ...

Introduction

Organizations are complex mechanisms, where individual values and personality traits are challenged by the interpersonal communication and often clashes of interest with other members. The reality shows, however, that each organization works in a manner, which cannot prevent them from building on team work and the system of group and intergroup activities, relevant for organizational effectiveness and productivity (Peng, 2014). Various factors affect the activities, productivity and effectiveness of the groups, and these factors are both, internal and external. The objective of this document is to analyze the activities and group work at the coffee manufacturer, involved in direct sales ...

The European Union (EU) organization has altered the formal and informal influence of Turkish military forces among civil groups. In this study, Narli (2009) tries to determine how the formal and informal strategy of the military affects the harmonization reforms for democratic governance thereby improving military and civil relations as part of the EU requisites for partnership. Using Rebecca L. Schiffs’ concordance theory, Narli (2009) examines the dynamics prevailing among Turkish military forces, the civil group and the society prior to and after the onset of the EU harmonization process. With respect to the formal influence of the military, ...

Post the Globalization era, the financial scandal of Enron and then the global economic and financial meltdown has raised the issue of convergence of the accounting standards. This is because both of the prevailing accounting standard, IFRS and GAAP, have different rules in their accounting standards, it has caused quite a complexity in the accounting world which is disclosed below: - It causes difficulty and complexity in comparison on financial statements. For instance, if an investor is analyzing an Australian Company and an American company in the same industry, where the Australian company is using IFRS Standards while US ...

Phase I: Description

The title of this object is ‘Mere et enfant’ which is a Spanish world meaning ‘Mother and Child’. The artistic feature was developed by an artist called Pablo Picasso in the year 1902. His father was an artist and Pablo’s passion could be attributed partly to his father’s artistic prowess. He was born in Malagasy, Spain and studied at an art school in Barcelona. Despite his numerous paintings, he was well recognized for his unique Cubist paintings and object design which did not match any other person’s artistic work. His artistic work to portray different viewpoints of a ...

Introduction

In the current world Technology has become one of the most inevitable and paramount tool in the running of day-to-day operations of business. Technology has evolved immensely to accommodate all aspects of life. Most governments in the developed countries have sensitized its citizens to adopt modern methods of technology to enhance efficiency in their places of work and reduce costs, which results from asymmetric information. For instance in our organization the management invested in internet connection which has facilitated simultaneous sharing of information across all levels of job specialization. Further, a special task force was formulated to spearhead the fast ...

LAW

International Commercial Law 2 The best evidence for the indispensability of a given phenomenon is its life through the years and its enclosure to appropriate situations. Lex Mercatoria as an aggregate of principles and rules created and established by merchants in the medieval ages aiming the regulation of their transactions. It originated from customs and rules used from the merchants mainly in Europe, who needed effective and prompt jurisdiction. Lex Mercatoria could be enforced by the courts of different countries. Public courts did not provide efficient and quick solvation of merchants disputes and they were compelled to lose ...

Introduction

In the current world, nursing workforce is comprised of staff and nursing leaders from a different generation groups. There are four nursing generation workforce with different attitudes, beliefs and work habits. As a result of differences in ideologies between the generations, nursing leaders have found it challenging to deal with the situation at hand. Nursing leaders should acknowledge the differences between generation workforces and view the weaknesses as potential strength. Disparities between the generation workforces need to be evaluated for the purpose of formulating a possible solution. Nursing leaders are expected to strengthen their skills in solving the differences between generations. It ...

Introduction

In the instant aftermath of September 11 terrorist attacks, boarder security concept took on an unfamiliar and new meaning for Canada. The Canadians were for a long time used to the notion of a demilitarized and undefended boarder. Simultaneously, the need for a monitored and protected boarder has for a long time been obvious when it comes to issues like illegal immigration, gun trafficking, transnational crime and even mundanities of generation of revenue through Canada Customs. For that reason, this paper centers on Canadian Border Policy and more particularly on the concept of Fortress North America, or the Perimeter Security where it attempts ...

Introduction

Globalization and information based technology has had significant and widespread effects on the environment. Within that context is the evolving and continuous development of manpower. The modern employee is highly knowledgeable and equipped with skills that necessarily make him or her good in strategic decision making. This has in overall changed the working landscape. Within the same strain, developments have been seen in the human resource management. The new generation employees demand for more participative and consultative approaches to management. In that context, performance appraisal methods have inevitably changed. In addition, the role of the manager has metamorphosed from ...

Introduction

Asylum is a fundamental right for people who are facing harmful prosecution and adverse circumstances in their own country and therefore are in need of international protection. That granting asylum to helpless refugees is an international obligation was first recognized in Geneva Convention held in 1951 on the protection of refugees. Geneva Convention identified refugee as someone who cannot return to his home country due to reasonable "fear of being prosecuted for reasons of race, religion, nationality, membership of a particular social group or political opinion” (McDonough & Tsourdi, 2012). All the member states of European Union are required to undertake a joint ...

# 242616

Abstract This paper presentsan opportunity to take a penetrating look into a Global Business Cultural Analysis of the nation of Japan. In writing this paper, four research areas and issues were examined: The major elements and dimensions of culture in Japan: how these elements and dimensions are integrated by locals conducting business in the nation of Japan, a comparison of culture and business of Japan and the United States, and finally implications for US businesses that wish to conduct business in Japan.

Introduction

Globalization rest at the foundation of modern culture; cultural practices reside at the core of globalization, so what ...

Introduction

Globalization has brought with it changes in almost all spheres of life and especially in the criminal justice system. The criminal justice system consists of the law enforcement agency, the courts as well as the corrections department. In essence, the main purport of the criminal justice system is the administration of criminal justice. Owing to globalization, the system is finding it increasingly challenging due to emerging forms of crime on both the international, transnational as well as the domestic front. Further challenges include those of tackling these new forms of crime and the issues of international cooperation with other ...

Introduction

Toyota’s core business is being the global manufacturer of automotive and has an extended structure including subsidiaries and plants in over 170 countries. Having an extensive global and geographical coverage puts the corporation at a risky position due to outside forces exerted by the global external environment. The external business environment is the core determiner of success and continuous progress of the business. The Japan Corporation faces imminent challenges in sustaining its operation around the globe due to economic and social-cultural factors that create commotion and inappropriate conditions for the existence of a car manufacturing industry. Considering the fact that ...

In the aviation industry and indeed in the larger business context, systems and market dynamics have resulted into competition. The pressure for institutions, organizations and businesses to be efficient and competitive can be explained partly to emanate from globalization, improved infrastructure and the liberalization of markets in the world. Consequently, businesses have had to put their best in terms of efficiency in delivery of services and commodities. In the aviation industry, airports have had their fair share of the pressure. In reaction to the same, it has been incumbent on the airport management to ensure efficiency. In the quest ...

Communication Integration

Engineering: V.P operation and risk management, V.P. marketing, V.P. production, V.P. finance, V.P. Human resource, V.P. research and development, V. P. BP America Inc, v.p.corpotate business activities Aerospace: v.p project mgt, v.p operation and risk mgt, v.p operation services and upstream operations, v.p industrial relations,v.p finance, vphr and Vp marketing. Communication Integration Effective and efficient communication has an essential role in implementation of organizations plans and strategies and ultimately organizations development. Communication can be seen as the art of sharing information either between individuals or organizations. Efficient and effective communication in an organization ensures that ...

Introduction.

In many business organizations, today, technology has played critical roles when it comes to communication, much more the processing of information from the suppliers to the retailers. Communication enables coordination among these parties, and this enhances the growth of business (Voigt and Karl, 2012 pp. 636). It allows proper implementation of logistics and procedures that enhance harmonization and management of a business. With the use of technological advancements like emails, images, links, phones, tracking systems etc these processes are achieved (Jingchan and Felix, 2012 pp. 12). This paper explores the importance of communication in enhancing supplier and retailer relationships, using ...

The need for increased competitiveness of Canadian firms is more imperative now as the federal and local governments report surpluses. There is need to ensure that the products of Canadian firms are competitive in the future against those from other regions which are undertaking aggressive implementation of policies to improve their manufacturing capabilities and technological advancement, of note being the United States. This need for competitiveness in Canada is mainly hindered by two factors, poor tax policies of in both federal and local government jurisdictions and the poor organization of transport logistics in the country. These two factors, if ...

ABSTRACT.

FASB and IASB have been known to have conflicting interests in accounting systems and standards. The frameworks adopted by the two boards differ fundamentally in the application and use. The two boards apply different conceptual frameworks that create differences in accounting measures and uses of financial information. The boards apply similar characteristics in deriving conclusions. However, the ranking of these characteristics is different in the two boards. Recently, the boards have come up with a project that aims at revisiting their frameworks. This intends to provide a common framework that can be used for local and international financial accounting. This paper ...

The free flow of capital, labor, commodities, information and people within the international economy is a powerful reality of the modern world, since it has generated a complex interdependence not only between players from the same industry, but also between representatives of the public, business and financial sectors. Globalization was encouraged by the liberalization of international trade, which enabled businesses (and forced them at the same time) to explore new markets in order to gain a competitive edge. At the macroeconomic level, globalization brings the increase of exports as part of GDP which is beneficial for economic growth, as well as a redirected ...

An international financial statement is a summary of the accounting data which provides clear perception of a company’s operations in all the countries where it operates. It helps the firm to abide by both the local and international rules. It is a requirement that companies prepare financial statements which are complete, correct, and conform to the domestic and the international accounting rules. The rules include the generally accepted accounting principles (GAAP) and the international financial reporting standards (IFRS). Global trade means that companies operate on global basis. The companies abide by the rules, regulations, and the industry practices that apply ...

4. Discuss the issues and recent developments relevant to auditing social corporate responsibility reporting. Provide your opinion (with support) on the extent US companies and audit firms should engage in social corporate responsibility reporting.

Social corporate responsibility reports usually contain information on issues pertaining to the environment, human rights, safety, supply chain, and other social concerns. (McCuaig, 2006) These are public documents reported to non economic stakeholders, whose primary interests go beyond corporate money making and whose knowledge about the corporations are just fulfilled by the usual financial and regulatory reports. Thus, these reports sometimes come as a ...

Question 5

International Tax Systems: Approaches to Transfer Pricing Globalization is the new trend as companies are increasingly expanding beyond their domestic borders. Globalization is motivated by the need to seek new markets, diversify operations internationally, take advantage of differing tax laws among a myriad of other reasons. In order to take advantage of differing tax laws, multinational companies use transfer pricing. This paper discusses transfer pricing and the various approaches to transfer pricing. This paper will also discuss the recent developments in transfer pricing. Transfer pricing refers to the determination of prices for transfer of goods between subsidiaries both ...

European Business Environment

European Business Environment Question One

There is no doubt that the single market was expected to have been completed by the end of 1992, and this meant positive economic consequences for the European Community. From 1989, the European Commission initiated several attempts aimed at the harmonization of rules to govern the European Union and as well to provide significant steps to guide the integration of capital markets in Europe. The idea of the single European market entailed the creation of free trade area among member states characterized by lack of internal tariffs, standardized regulations, and uniform monetary policy ...

Mexico is the world’s 12th largest economy in terms of Gross Domestic Product ($1.657 trillion), growing at an average rate of 3.8% annually. With a 47.7 million labor force, Mexico has GDP per capita of $15, 100 which is the 81st highest in the world. Mexico’s leading industry include food and beverages, tobacco and cigarette production, chemicals, iron and steel manufacturing, petroleum, mining, textiles, clothing, manufacture of motor vehicles, consumer durables, and an active tourism sector.

Ninety percent of Mexico’s trade is under free trade agreements with countries from the whole North America, most of Central America, ...

Regional Economic Integration

Regional Economic Integration refers to the creation of agreements among the countries within the same geographical areas, which aims to enhance economic and political cooperation. Its initial purpose is to reduce or remove trade barriers in the region, while the scope of the agreement can also include further areas for cooperation. It is possible to identify several kinds of regional economic integration, which depend on the degree to which countries want to sacrifice their sovereignty in favour of collaboration and barrier reduction. The least restrictive form of economic integration is the so called “preferential trade area”. It implies a partial ...

Abstract

In the past, the international financial markets have had diverse ways and means of achieving their financial satisfaction and objectives based on different operation platforms. For this reason, there arose challenges with integration of different financial systems without a common platform. This led to most countries modifying their models of international finance for them to remain competitive in the market as well as possibilities of investing in new markets and having investors from anywhere in the world invest in their financial system. For example, Japan’s - GAAP financial system has in the recent past been harmonized with that of ...

Special Economic zones represent the areas, which are subject to economic regulations that are not the same as those, applied to the other regions in the country. These regulations pursue the aim to attract foreign direct investment, to create employment and to reform country’s economy on a larger scale, in order to diversify exports and to create long-term structural changes in the economic orientation of the country (Hinkelman and Putzi ).

Free Zones

Free Zones, Free Trade Zones, Commercial Free Zones are the oldest type of the Special Economic Zones, which are usually located in or near the major transportation nodes, mostly ...

1.0 Introduction Food safety refers to the science of handling, processing, storing and transporting food in such a manner to minimize chemical and pathogen contamination. The essence of this discipline is to protect man from food related health hazards. Food can be a culture for growth of pathogens and can very easily absorb and carry harmful chemicals used in production and processing. Thus, food has the ability to transmit disease causing microorganisms as well as hazardous chemicals. In addition to this continued use of genetically modified foods poses a health risk to the future generation and genetically degrades the environment. Despite ...

Intelligence is as essential to modern armies as ammunition." Brigadier General Joseph E. Kuhn. When stripped to its minimum basics, intelligence would be defined as the methodical or organized efforts to gain an advantage over a competition (mostly in war) using covert or secret means. Intelligence entails four basic kinds of interrelated activities: firstly, gathering information, mostly in secret; secondly, carrying out secret or covert operations, thirdly, shielding, or safeguarding the parent organization from compromise, along with examining the findings, and the outcomes (what has been discovered). Intelligence has been a major dynamic in the American history ever since the times ...