Saturday, January 18, 2020
International Financial Reporting Standards Essay
According to Deloitte Touche Tohmatsu (2010, para. 3) ââ¬Å"International Financial Reporting Standards (IFRS) are Standards, Interpretations and the Framework adopted by the International Accounting Standards Board (IASB)â⬠. IFRS was established in 2001 and the conversion of the International Accounting Standards (IAS). The IAS had been functional since 1973 until it was converted to IFRS. More standards and components were added to the new IFRS to enhance professionalism in accounting and to accommodate the changing accounting environment. Many countries have accepted the use of IFRS since they are more comprehensive and cover a wide variety of accounting systems. The changes in technologies cause the adjustments in the accounting standards to ensure no loopholes exist in the accounting profession (Deloitte Touche Tohmatsu 2010). Transition Issues Most of the standards used in the IFRS were adopted from International Accounting Standards (IAS). IAS has been operational between 1973 up to 2001. They were developed by the International accounting standards Committee (IASC). The task of setting international accounting standards was shifted to IASB in 2001. IASB continues to make accounting standards called the IFRS. IFRS is composed of the International Financial Reporting Standards (IFRS) ââ¬â standards issued after 2001, International Accounting Standards (IAS) ââ¬â standards issued before 2001, Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC) ââ¬â issued after 2001, and Standing Interpretations Committee (SIC) ââ¬â issued before 2001 and Framework for the Preparation and Presentation of Financial Statement (Deloitte Touche Tohmatsu 2010, para. 10). IFRS vs. , U. S.à GAAP The Generally Accepted accounting Practices (U. S. GAAP) were developed to overlook accounting practices in the economy of the U. S. The U. S. GAAP differs slightly from the IFRS and there has been debate to exchange the U. S. GAAP for the IFRS. The IFRS has been acceptable in the global market and has provided opportunities to the U. S. accounting profession since the U. S. GAAP has been limited within the U. S. More than 100 countries in the world are using the IFRS in their accounting systems and there is concern about the adopting of the IFRS in the US. According to Epstein (2008) the implications for the adoption of the IFRS in US will be Training on the differences between IFRS and GAAP, Financial scrutiny of international joint ventures, Merger & acquisition (M&A) international accounting reviews, Sarbanes-Oxley compliance on corporate governance matters, Analysis of international credit policies for multinationals, and Litigation risk due to inappropriate use of IFRS (para. 3). The global investors will have advantages after the adoption of the IFRS in the US accounting systems. This will provide a better environment for cross-border investment as well as integrating capital markets. Global organizations in the US will save the costs of accounting by the use of a single financial reporting standard. The existing system requires compliance with the domestic accounting standards as well as accounting standards of other countries. This is creating more costs to international firms since they must install all accounting systems and employ personnel from diversified accounting backgrounds. The use of the GAAP has limited the growth and expansion of many companies in the U.à S. Multinational companies and their investors will benefit a lot from the adoption of the IFRS (Malriat, 2009). Accounting for revenues under IFRS IFRS adopted some standards used by the IAS but some additional standards were included. This was done to ensure more accountability in the accounting systems and to ensure revenues are safeguarded within the entity. The assumptions of IFRS are; first, accrual basis, this means that transactions are accounted for when they occur but not when cash is received or paid. Secondly, the going concern; the entity is assumed to continue operating in the foreseeable future. Thirdly, stable measuring unit; nominal monetary units are used in accounting to ensure stability of the purchasing power. The qualitative properties of the financial statements are: ââ¬Å"Understandability, Reliability, Comparability, Relevance and True and Fair View/Fair Presentationâ⬠(Deloitte Touche Tohmatsu 2010, para. 14). The elements of financial statements are assets, liabilities and equity. IFRS uses discretion in developing conclusion about the accounting systems of an organization. Approximations and evaluations are not accurate and discretion is required when drawing conclusions about the financial status of an organization. Strict enforcement of accounting standards will provide a better system that will monitor the businesses in the international markets (Deloitte Touche Tohmatsu 2010). Conclusion IFRS developed from IAS to include the changing professional requirements and technologies in accounting. The US GAAP has been criticized for its limitation to the US economy and many accountants require the adoption of the IFRS in the accounting systems. The shift from the use of IFRS to the US GAAP will have several implications on the US financial accountants as well as other users of the accounting standards. Even though there are few differences between IFRS and the US GAAP, there are many limitations accompanied with the use of the US GAAP. Adopting the IFRS will open up the market and reduce accounting costs to multilateral firms in the US. Amendments in the IFRS continue to be made to update the standards according to the changes in technology and the global legal systems.
Friday, January 10, 2020
Irish Culture Essay
My first encounter with Ireland and its culture was rather trivial. I saw some Irish dancing and was fascinated by its rigor, energy, and emotional charge. I am not a dancer myself but Irish dances that I saw on TV made me want to get on my feet and start tap-dancing. Unfortunately, at our English classes at school we mostly study the history and traditions of Great Britain. We have not had any special lessons devoted to Ireland yet. I was surprised to learn that the Emerald Isle is a unique country with its own special culture, traditions and even its own peculiar and mysteriously sounding Gaelic language. The first things I learnt about Irish culture made me want to explore more about this enchanting land of poets, musicians, dancers, saints, and scholars. Not only did I learn about Irish jigs and reels, but I also found out about great Irish poets, writers and playwrights, traditional music and songs, world famous musicians of Irish origin, St Patrickââ¬â¢s parades and parties. I have discovered to my own surprise that here in Russia I have been surrounded by Irish culture without even realizing that it is Irish. I have learnt a new word ââ¬Å"craicâ⬠which has no equivalent in the English language. Craicâ⬠is a mixture of fun, entertainment, and enjoyable conversation. I suppose that this word alone can explain the nature of the Irish national character and be the answer to the question why Irish culture is so popular around the world. I suppose that the international popularity of Irish culture is closely connected with the history of the country and the national identity of its people. Firstly, the Irish have traditionally been ââ¬Å"one of the biggest wandering peoples of the world. â⬠Due to mass emigration many countries got familiar with Irish cultural traditions a long time ago. Thus, Irish culture is not confined to one piece of land. Secondly, Irish culture is adaptable, pliant, and flexible because of the openness and friendliness which run in the blood of the Irish. For example, anyone can participate in St Patrickââ¬â¢s parades or try Irish dancing. Other reasons of the world-wide obsession with the Irish culture are its beauty, freshness and originality. ââ¬ËOriginalââ¬â¢, ââ¬Ëfreshââ¬â¢ and ââ¬Ëbeautifulââ¬â¢ are the words which come to my mind when I read a poem by W. B. Yeats, watch an Irish dance, see a colorful St Patrickââ¬â¢s procession or listen to Irish traditional music. Despite its international popularity Irish culture on the whole retains its uniqueness and authentic spirit. That is why people around the world still see Ireland as a spiritual reservoir and turn to Irish culture when they need to feed their souls. In the era of globalization when boundaries between countries and nations are becoming more and more blurred, it is really important to preserve and promote your own culture. The Irish are very good at it. They have managed to make their culture a visiting card. Although some people say that Irish culture is losing its authenticity and is becoming commercialized, I donââ¬â¢t see it that way. By weaving traditional elements into popular culture the Irish make more people familiar with their country. For instance, some popular songs by U2 contain traditional Irish melodies. Songs like ââ¬ËIn the Name of the Fatherââ¬â¢, ââ¬ËTomorrowââ¬â¢, or ââ¬ËThe Ballad of Ronnie Drewââ¬â¢ are really Irish despite their rock and pop style. The Riverdance and shows of Michael Flatley revolutionized Irish dance culture by introducing new elements, colorful costumes and even adding features of other dance cultures into the shows. Some people might argue that it was a change for the worse, but this was the change that made Irish dances so extremely popular around the world. Being a commercial event, St Patrickââ¬â¢s parades popularize Irish traditions among people of all nationalities worldwide. Our first encounter with Ireland may start with a popular thing like a Riverdance show, a traditional song ââ¬Å"Whisky in the Jarâ⬠, or a green shamrock leaf on St Patrickââ¬â¢s Day. But these are the things which make us want to explore more. That is why I would like to finish with the Irish slogan, ââ¬ËEire go Brach! ââ¬â¢ Ireland Forever!
Thursday, January 2, 2020
Raising a Global Kid in Todayââ¬â¢s Modern Society - 949 Words
Raising a Global Kid in todayââ¬â¢s Modern Society Peter L. Berger, a renowned American sociologist perceives the study of Sociology as believing that the world is not what it appears to be1, whereby sociology explores the mere surface of social issues plaguing the world today. Studying sociology will see oneself analysing the relationship between an individual and social structures established in the world today, and therefore the possibility of making change in society based upon these drawn relationships. Through an examination of parents raising a ââ¬Å"global kidâ⬠ââ¬â where they move overseas so as to provide their children with a culturally rich and bilingual education ââ¬â we shall explore an individualââ¬â¢s relationship between social structuresâ⬠¦show more contentâ⬠¦Globalisation, as espoused by Thomas Friedman, has made the world a flatter place, as people from many cultures interact and overlap increasingly, especially in modern society. In order for her child to be ââ¬Å"competitive and succes sful in a global economyâ⬠, Maribeth decided to school her daughter in China, whereby her child will undergo a unique form of Enculturation5 ââ¬â the process by which a child learns the ideas and behaviours that constitute his or her culture ââ¬â as she would learn Chinese apart from just English, and be fully immersed into Chinese culture. The different agents of socialisation of her child, from school to having Chinese friends, are the reasons why Maribeth believes that her child will therefore be ââ¬Å"competitive and successful in a global economyâ⬠. Her schooling of her child in China also exemplifies globalisationââ¬â¢s interweaving of the public and private spheres in modern society today, as the private spheres of families are increasingly facing economic and cultural pressures. This increasing interaction between the private and public spheres of individuals debunks the Functionalist view that the Family is strictly confined to the private sphere, main ly due to the effects of globalisation today. Therefore, by exploring the reasons behind parents deciding to raise a global kid in a globalised world, one is able to understand the workings of sociological concepts in an individualââ¬â¢s position inShow MoreRelatedWomen Discrimination Against Women1691 Words à |à 7 PagesDiscrimination Against Women Even in todayââ¬â¢s day and age women are still continuously being discriminated against their gender role. Anti-discrimination laws have passed; however, women are still discriminated against in their chosen career goals, Women are still being stereotype to how society was back in the early days when women would only run the house hold. Raise the kids. Nowadays when women try to find different careers that where previous ruled by men, Women are still labeled as weak orRead MoreSuccessful Marriage : A Social And Spiritual Relationship Of Man1179 Words à |à 5 Pagesââ¬Å"Marriage [is] the state of being united to a person as a spouse in a legal, consensual, and contractual relationship recognized and sanctioned by and dissolvable only by law.â⬠However, this formal definition does not picture today s times. The modern definition can be constructed as a formal union between heterosexual or homosexual couples. Although many people are getting married today, but also many are getting divorced. A successful marriage is defined as a couple with children, who communicateRead MoreWhat Is Computerized System Learning?1688 Words à |à 7 Pageson- air classes a precursor what we use today with online learning. By the early 1970s a modern day classroom staple ââ¬â the Scantron was making its way into schools across America. And finally the computer, which was introduced to classroom in the mid 80s with laptop by Toshiba and Appleââ¬â¢s PowerBook. By 1993 daily computer usage was reaching a level close to what we see today when the PDA was launched on society by Apple computers. Furthermore until the launch on what became known as Plato in theRead MoreObtaining and Applying Education Essay2025 Words à |à 9 Pageslimitations have been hindering education over the past centuries. Many may disagree, wondering why we consider this to be an issue due to the apparent improvement reports we receive through different types of media. Nevertheless, there are a range of global issues beginning from the availability of education in poor countries and social/gender discrimination. These are major issues outside our country, but we have so far also turned a blind eye to the issue within our educational system, which reliesRead More100 Essay Topics1545 Words à |à 7 Pageshealth care benefits to illegal immigrants 33. Homosexuality in the military 34. The treatment of Native Americans on reservations Children 35. The possible effects of videogames or violent toys on children 36. Overseas adoption of children 37. What kids can learn from grandparents and great-grandpa rents 38. How to train or hire a reliable babysitter 39. The worst nightmare of my childhood / or the best dream I can remember Community 40. Fire arms should be required to be registered with the policeâ⬠¦whyRead MoreProblems with the Poverty Threshold2753 Words à |à 12 Pageshealthy diet and even a better standard of living. If only our society could come up with a better means to create a healthy diet plan, decrease the risk of health problems and disease among impoverished communities, create better standards for living arrangements in these communities, and move on from the old paradigm way of thinking into the new paradigm way of acting we could possibly avoid further impoverishment and end up raising the poverty threshold in order to assist in the accomplishmentRead MoreThe Environmental Sustainability Of Meat Production2715 Words à |à 11 Pagessuch as land, water, and crops consumed to support meat production is staggering. In addition to the resource consumption , meat production is also contributing to critical global environmental issues such as deforestation and ozone depletion. The consumption of meat is popularly viewed as an individual issue rather than a global epidemic. It is convenient to relate meat to palpable health concerns such as a rise in cancer, heart disease, stroke, and diabetes. The underlying problem is not inconveniencingRead MoreThe United States And Mccarthyism2099 Words à |à 9 PagesNational Rifle Association and a registered Republican. He led a typical American life. He grew up in a rural town just outside of Buffalo and he was neighborly, an all-American. His beliefs were never strange or confined to the fringes of American society. In fact, the fear of outsiders and the need to bear arms is something that recurs throughout American history, from the eras of the Ku Klux Klan to the period of McCarthyism. The largest difference between the man that drove that car into a federalRead MoreEssay about How Overpopulation Causes Social Problems.3010 Words à |à 13 Pagesdirectly by crime and violence in their own neighborhood, and sometimes definitions of social problems are changed by society because of changes around you. Finally in order to achieve the purpose of this which is to examine and discuss different issues and situations that cause social problems such as poverty. Overpopulation and social problems go hand and hand in todays society and there are many reasons and factors as to why these problems exist. Factors that lead to overpopulation that causesRead MoreSexual Orientation : An Enduring Pattern Of Romantic Or Sexual2963 Words à |à 12 Pagesto members of the opposite gender. A homosexual is someone that identifies with a sexual orientation where they are sexually attracted to members of their same sex. Sexual orientation is reported primarily within biology and psychology. In todayââ¬â¢s society there are topics that can be uncomfortable and foreign to us, things we do not necessarily think we need to know about unless proven necessary. Homosexuality is one of those topics. This can be a difficult topic for many people to discuss.
Wednesday, December 25, 2019
Top Essay Topics for 12th Grade Secrets
Top Essay Topics for 12th Grade Secrets Using Essay Topics for 12th Grade When you compose an essay, you've got to verify that you memorized everything you learned in the very last decades. Following that, writers would need to have the ability to take a very clear stand on what they think is right in regards to the issue till they begin writing their arguments. There are several intriguing topics that could be become a persuasive essay if you take the opportunity to consider about doing it. Among the initial and main problems many face when they must compose a persuasive essay for college or for another purpose is picking a topic. To accomplish this, the writers would have to set down the facts of their research in the argumentative essay, at the exact same time they might have to cite the facts to show the credential of the arguments. Set your objective first, and produce a means to write it in an intriguing manner for your readers to relish. As a writer, you must take note that the success of any article that you write will be dependent on the topics that you opt to discuss. After stating your thesis, you will want to discuss the matter in depth in order for your reader will comprehend the issue fully. Students need to be careful about posting on social networking. They focus on doing things the right way and they fail to make sense out of the actual text. When they define the audience, they are able to clarify what they are doing and how they are going to do it. All students ought to be asked to perform one particular year of community services. School should occur in the evenings. Public prayer shouldn't be allowed in schools. Explain why you especially delight in a specific teacher. You first have to figure out the reason behind your essay, before you're able to write persuasive content about it. An argumentative essay requires you to choose a topic and have a position on it. In the majority of cases, you will need to develop a topic that will make it possible for other people to understand your perspective, and telling them to feel that what you write is true. Following are a few of the suggested sociology essay topic for those students that are unable to decide on a great topic for their assignment. The Downside Risk of Essay Topics for 12th Grade A survival program should develop into a must-have for each family in the event of natural disasters. A custom written paper is one which is written exactly to your requirements. To go back to the hypothetical subject of the European Union, it would be perfect to exhibit your understanding of past and present policy but also stress what you consider the essence of future policy. First off, pick a topic that' s interesting for you before you think how others are going to react to it. The voting age ought to be lowered. Parents need to speak to their children about drugs at a youthful age. They should talk to kids about drugs at a young age. They must be responsible for providing a healthy diet. The 30-Second Trick for Essay Topics for 12th Grade There are over a dozen varieties of essays, therefore it's easy to become confused. The essay offers you an opportunity to reveal how effectively you are able to read and comprehend a passage and compose an essay analyzing the passage. All persuasive essays are like argumentative essays. Writing a superb persuasive essay is not a simple job, however, it's achievable. When prior brainstorming is finished, you might begin drafting your essay. When you choose a topic, ensure you choose a well-defined, controversial matter. Quite frequently, the ideal topic is one which you truly care about, but you also will need to get well prepared to research it. Take notes concerning all prospective topics you'll be able to consider.
Tuesday, December 17, 2019
Sam Shepard Challenges the Validity of the American Dream...
In the days when the Puritans first settled in the New World, the American Dream motivated the displacement of the original owners of the land for European settlers and a feeling of entitlement to the land from ââ¬Å"sea to shining sea.â⬠In his work, Buried Child, Sam Shepard challenges the validity of the American Dream, both in its original form of entitlement to the land and its resources, and in its modern form as the search for prosperity and family. Perhaps, Shepard asserts, the American Dream stands inherently unstable due to its beginnings in religion, which he portrays as helpless and empty. As its foundation in religion is made of sand, the house of the American Dream crumbles before the storm of reality. Father Dewis represents theâ⬠¦show more contentâ⬠¦When she awakes him, he glares at her and plies Vince to get him more whisky. He is unable to fulfill his role as the provider his family, due to his immobility and alcoholism, yet still acts as patriarch. On the other hand, the mother figure of the American Dream cares for each member of the family, and keeps the family a strong unit. However, when Vince and Shelly arrive, Halie is absent, out with Father Dewis instead of caring for her own family. In terms of the strong American family, neither Dodge nor Tilden remembers Vince. Through the perversion of the typical American roles and the eyes of an outsider, Shepard quickly reveals the American Dream is a faà §ade. Dodgeââ¬â¢s failure as a farmer, yet Tildenââ¬â¢s success as a harvester, challenges the American Dreamââ¬â¢s claim to the fruits of the land as God-given gifts as absurd. Dodge lives in the very fertile Midwest, where growing crops should not be difficult, however the Dream is impossible to achieve, as nothing has grown since 1935. Tilden, however, who does not harvest food for means of achieving his own prosperity, turns up with a bumper crop. For seemingly no reason, the yard is very fertile for Tilden, who did not work for his harvest. To emphasize the ludicrousness of this idea, the food Tilden brings symbolizes death and suspicion, rather than sustenance and family ties. Dodge very suspiciously demands to know where Tilden got the corn, and will not believe that he got it in he backyard, representingShow MoreRelatedMarketing Mistakes and Successes175322 Words à |à 702 PagesEDITOR George Hoffman Lise Johnson Carissa Doshi Dorothy Sinclair Matt Winslow Amy Scholz Carly DeCandia Alana Filipovich Jeof Vita Arthur Medina Allison Morris This book was set in 10/12 New Caledonia by Aptaraà ®, Inc. and printed and bound by Courier/Westford. The cover was printed by Courier/Westford. This book is printed on acid-free paper. Copyright à © 2009, 2006, 2004, 2001, 1998, 1995, 1992, 1989, 1986, 1981, 1976 John Wiley Sons, Inc. All rights reserved. No part of this publication
Monday, December 9, 2019
Provided In The Common Law Or The Grounds -Myassignmenthelp.Com
Question: Discuss About The Provided In The Common Law Or The Grounds? Answer: Introducation According to the common law, in case of negligence, there also exists a liability, which is called the vicarious liability. Vicarious liability means the imposition of liability on person for the negligence of another, when such negligent act is in connection with the relationship the two shares. For example, a company becomes vicariously liable for an employees negligence during any work within the scope of such employment. Section-5O of the Civil Liabilities Act, 2002 states the standard of care in circumstances where the defendant is a professional acting in his or her personal capacity. The Act also states that where it has been established that a professional had acted in a manner, which is widely accepted in Australia as a competent professional practice, he shall not be liable under the law of negligence. Under section-5F of the Act, where there was an obvious risk involved, it can be used as a defense against the claim for negligence. Self-evidently, an obvious risk means a risk that, in particular circumstances, would have been obvious to a reasonable person, in the position of that person and in such cases the defendant has no duty to warn for an obvious risk, unless: The plaintiff had requested the defendant to advice or inform about such risk. The defendant had a requirement to warn the plaintiff. The defendant is a professional. Section-5J, clearly states that risk can be assumed with regards to any recreational activities, which also includes any sport at places such as beach, park or other open space. Furthermore, section-5M clearly states that there is no duty of care owed to the plaintiff for a recreational activity, where there is a provided risk warning. However, in the context of recreational activities (including any sport), the defendant shall be held liable if there is no provide risk warning and where the defendant is a professional. In Cleghorn v Oldham(1927) 43 TLR 465, it was held that a competitor owes a duty of care to the spectators, although it is accepted that spectators assume certain risks when they attend sports events. There is a voluntary assumption of risk can be therefore a ground of defense against a claim for being hit by a golf ball or a cricket ball. In this case, it was held that the plaintiff, who was hit by a golf club during a demo shot, did not assume the risk of such accident as spectator. In Langham v Connell Point Rovers Soccer Club[2005] NSWCA 461 it was held that the organizers or the persons in charge of a ground shall also be held liable for any harm or injury, for negligence, caused to any spectator as they owe a duty of care to the spectators. Application: Certain authoritative organizations own a duty of care towards the people to take reasonable measures for preventing any foreseeable injury. Sporting organizations, administrators and facility managers normally have a duty of care to participants to take reasonable care for ensuring safe playing surfaces and equipment and also owe such duty to anyone who enters the premises to take necessary steps to prevent foreseeable injury. Therefore, in the given case, the hitting of a stray ball in a football game is a foreseeable risk and the local council, in charge of the stadium, had the duty of care to prevent injury of anyone in the stadium. Hence, there has been a breach of duty of care and negligence can be established by P under section 5B of the Civil Liability Act, 2002. Moreover, there was no provided risk warning for the obvious risk under section-5F of the Act, by the local council, where providing such risk warning is a duty of the council, being a professional and also the counc il cannot escape the claim of negligence under section-5M, which can also be supported by the judgments in the cases of Cleghorn v Oldham and Langham v Connell Point Rovers Soccer Club. Therefore, P can sue the local Council for negligence and claim damages. Similarly, the participants have a duty of care towards other participants and spectators, to prevent them from injury in the course of the play. Therefore, in this case also there has been a breach of duty by one of the players, hitting the ball and negligence can be established under section-5B of the Act. But as, the act of the player was during the course of his work, being employed as a player of the ABC football club, P shall be entitled to sue the ABC football club for the negligent act of the player as, the ABC football club is vicarious liable for the acts of its player under the law of tort.Therefore, the provisions of the law of tort and the Civil Liability Act, 2002 will be applicable in the given case and P can sue the local council, in charge of the stadium, and also the ABC football club for negligence under tort. Can, Ann and or Carol sue Bruce under the common law for negligence? Does Hanks Distributor and Mower own any liability towards Ann, Bruce and Carol under the law of tort? Are there any possible defenses for negligence? What are the rights of Ann, Bruce and Carol under the ACL against Hanks Distributor or Mower? What are the possible defenses that Hanks Distributor and Mower can raise under ACL? Relevant Law: Under the common law of negligence, product liability is the area in which manufacturers, distributors, suppliers and retailers are held liable for any injuries that the products cause. Regardless of any contractual limitations of liability, under the common law, a manufacturer will be held liable in cases where a product or any of its parts are defective. In Australia, the common law liability is owed to anyone the manufacturer should foresee as likely to suffer injury or damage if the product is defective. However, under the common law, the normal elements of negligence must be proved. In order to make a manufacturer liable, it must be established that he was negligent in the manufacture, design or presentation of the product. But, where negligent has been established, the manufacturer shall be held liable to every person who has suffered a loss or injury duty the defective in a product under the common law. In Grant v Australian Knitting Mills, which is a landmark Australian case, it was held that a manufacturer owes a due of care towards a consumer and shall be liable for any injury or damage caused to a consumer due to any defect in the product. However, in such cases, certain grounds of defense can be adopted under the common law. They are: That the product had been misused by the consumer or used knowingly, in a way in which it should not be used. That the manufacture had anticipated intermediate examination of the product by the suppliers, retailers or distributors. Defense may be available where, at the time of supply, the product was defective was neither known nor discoverable by the defendant given the state of technical and scientific knowledge at that time. Defense may be available where the products are supplied by learned intermediaries in case of special products. Where the product was supplied in bulk, as in such cases it is expected that the person acquiring such products will provide with proper warning and instruction to the consumers. Parts 3-5 of the Australian Consumer law (ACL), being schedule 2 to the Competition and Consumer Act, 2010, deal with the rights against manufacturers in case of product liability for dangerous goods under sections- 138 to 150. These sections deal with the liability of manufacturers and importers for products having a safety that causes injury. The individual who has suffered injuries shall have the following rights: Section-138 and 139- A person who has suffered personal injuries or a person dependant on such person can claim damages against the manufacturer (including importer). Section-140 and 141- Any other person who has suffered loss or injury in goods or real property due to any defect in a product can sue the manufacturer. Section-146- No liability arises in case the injuries are covered by workers compensation. Section-147- In case the manufacture is unknown, the plaintiff can require the retailer to provide with his name and if the retailer fails, he is assumed to be the manufacturer. Section-148- Where goods are were defective due to compliance with any commonwealth standard, the plaintiff can claim damages from the commonwealth. On the other hand, under the ACL, the manufacturer can defend a claim in the following ways as per section-142: There was no defect at the time of supply by the manufacturer; The defect was due to compliance with a mandatory standard for the goods; The state of scientific or technical knowledge, at the time of supply, by the manufacturer, was not sufficient to discover the defect. The product was incorporated as part of other goods and those other goods were defective. Therefore, in the given case, according the common law of negligence, Ann and or Carol cannot sue Bruce as a for a claim due to injuries for a defective product the manufacturer, supplier, retailer, distributors or an importer becomes liable to the consumer of the product and any other person who gets injured due to such defect. This can also be supported by the landmark judgment in Grant v Australian Knitting Mills. PC 21 OCT 1935 Moreover, as Carol is Bruces wife, she cannot sue him as she is Bruces dependant. Similarly, in the given case, Hanks Distributor and Mower, being the distributor and assembler, shall be held liable for damages by Ann Bruce and Carol according to the common law. On the other hand, Hanks Distributors and Mower can use the grounds, as mentioned above, as grounds of defense to escape from the liability of the losses or injuries caused to Ann, Bruce and Carol. Ann, Bruce and Carol shall have all the rights in sections- 138 to 150 of the ACL (parts- 3 to 5), for the damage or loss that they suffered due to explosion of the defective lawnmower (which has been mentioned above). On the other hand, under the ACL, Hanks Distributor and Mower can defend such claims by Ann, Bruce and Carol by using the grounds of defense, under section-142 of the ACL, (which has been stated above). Conclusion: Therefore, Ann and or Carol cannot sue Bruce for damages under the law of negligence, but they can sue Hanks Distributor and Mower for the damages caused to them under the common law of negligence and they shall be entitled to the rights under the ACL, provided in sections- 138 to 150. Moreover, Hanks Distributor and Mower can defend themselves under the grounds of defense provided in the common law or the grounds provided in section-142 of the ACL. References: Australian Consumer law (ACL) Civil Liability Act 2002 (NSW) Cleghorn v Oldham (1927) 43 TLR 465 Competition and Consumer Act, 2010 Grant v Australian Knitting Mills. PC 21 OCT 1935 Langham v Connell Point Rovers Soccer Club [2005] NSWCA 461
Sunday, December 1, 2019
Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬ÅConcrete Angelââ¬Â Essay Example
Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬Å"Concrete Angelâ⬠Essay Child abuse is a escalating problem in the United States. According to the National Child Abuse Statistics, four children die every day from abuse, and three out of four of these children are under the age of four (Childhelp 2006). Three million cases of child abuse are reported in the United States every year, but some experts believe that there are at least three times as many cases that are not reported (Childhelp 2006). In 2003, country singer Martina McBride released a single song to radio that brought the topic of child abuse to the forefront of many listeners minds (Fabian 2007). This song was entitled ââ¬Å"Concrete Angel.â⬠ââ¬Å"Concrete Angelâ⬠is the story of a young, school aged girl who is suffering from physical abuse at the hands of her parents. The child in the song shows signs of abuse such as wearing the same clothes every day, attempting to cover bruises, and crying out in the night (Yahoo! Music 2007). Despite a teacher and neighbors noticing that there may be a problem, they never attempt to ask the child or intervene on her behalf (Yahoo! Music 2007). Because of their hesitancy to become involved, the girl dies from abuse. All that is left of her by the end of the song is a grave that is marked with a ââ¬Å"concrete angelâ⬠(Yahoo! Music 2007). The term ââ¬Å"concrete angelâ⬠also applied to the child while she was alive. She was unable to ââ¬Å"rise aboveâ⬠her terrible circumstances, but ââ¬Å"dreams (gave) her wingsâ⬠and in those dreams she would ââ¬Å"fly to a place where sheââ¬â¢s lovedâ⬠(Yahoo! Music 2007). This, in the minds of the songwriter s, was the very definition of a ââ¬Å"concrete angelââ¬Å" (Feek 2006). We will write a custom essay sample on Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬Å"Concrete Angelâ⬠specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬Å"Concrete Angelâ⬠specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬Å"Concrete Angelâ⬠specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The songwriters who penned ââ¬Å"Concrete Angelâ⬠are Rob Crosby and Stephanie Bentley (Feek 2006). Some people incorrectly believe that Martina McBride both wrote and recorded the song, but that fact could be attributed to McBrideââ¬â¢s involvement with child abuse charities after the song was released. Crosby was interviewed about the writing of the song after McBride released it. He told interviewers that Bentley had the idea of placing a ââ¬Å"concrete angelâ⬠in a song, but they initially did not know who the angel should be (Feek 2006). A few possibilities were tossed around until they came up with the idea for an abused child (Feek 2006). Crosby stated that he and Bentley felt that the song had touched a lot of people (Feek 2006). In addition to the song, the music video that accompanied it gave the number for Child Help USA at the end (Feek 2006). Crosby related that he had been told of instances where an abused child had seen the video and called the number th emselves (Feek 2006). He said that the knowledge that the song had a positive impact was very ââ¬Å"gratifyingâ⬠(Feek 2006). After Martina McBride released ââ¬Å"Concrete Angelâ⬠on a greatest hits album, people began to send stories and words of thanks by email and posts to her website (Fabian 2007). Some of these people were social workers and child abuse investigators, but many were survivors of child abuse (Frontpage Publicity 2007). McBride was already involved with the National Domestic Violence Hotline through her songs ââ¬Å"Broken Wingâ⬠and ââ¬Å"Independence Day,â⬠but the response to ââ¬Å"Concrete Angelâ⬠made her want to become more involved with groups preventing child abuse (Frontpage Publicity 2007). This led to her involvement with the Prevent Child Abuse America campaign (Frontpage Publicity 2007). Not only did she use the song ââ¬Å"Concrete Angelâ⬠to stir others to action, but she also taped a personal plea for help and action to find child abuse sufferers and save them from their fate (Frontpage Publicity 2007). McBrideââ¬â¢s actions have no doubt sav ed many abused women and children. She seems to choose songs that focus on problems plaguing the world, such as abuse, addiction, and poverty. Even though the songs are not always a commercial success, McBride is able to say that she uses her gift of music for more than just the money it can bring. She uses her beautiful voice to bring help to the needy, and hope to the hopeless. Unfortunately, despite the moving words of ââ¬Å"Concrete Angel,â⬠child abuse cases continue to rise. It seems that the song has not made a large impact on abusers, but every little bit helps. More than a few victims of abuse have been changed over to crusaders against abuse. Many people who did not realize what an enormous problem child abuse in the United States was have been educated, and hopefully some have been moved to report seeing children who look unusually bruised and unkempt to the proper authorities. In fact, the rise in the number of reported child abuse cases could be looked at as a hopeful thing instead of a tragedy. Perhaps people have been encouraged to report child abuse since ââ¬Å"Concrete Angelâ⬠moved Martina McBride to bring the issue into the spotlight. When all is said and done, ââ¬Å"Concrete Angelâ⬠put child abuse out into the open and served as a shock to people who would have rather not heard such a heart wrenching song. Because it got a lot of airplay on many different types of radio, many people were exposed to the shocking lyrics. Many more saw the music video and paid attention, even thought it was very hard to watch. Even though the writers did not even start out writing a song about child abuse, they felt that once they had the idea the song basically ââ¬Å"wrote itselfâ⬠(Feek 2006). We cannot ever be sure of how many people were saved by this unplanned song, but we do know its impact on the world. It has moved many people to activism, and perhaps one day we will be able to see a positive change in the number of child abuse cases. If we do, we can thank people like Rob Crosby, Stephanie Bentley, and Martina McBride. When people put need over potential commercial success, a lot of good can come from it. â⬠Å"Concrete Angelâ⬠has become a rallying cry for many, and perhaps it will save many children from the fate of becoming a ââ¬Å"concrete angel.â⬠Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬Å"Concrete Angelâ⬠Essay Example Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬Å"Concrete Angelâ⬠Essay Child abuse is a escalating problem in the United States. According to the National Child Abuse Statistics, four children die every day from abuse, and three out of four of these children are under the age of four (Childhelp 2006). Three million cases of child abuse are reported in the United States every year, but some experts believe that there are at least three times as many cases that are not reported (Childhelp 2006). In 2003, country singer Martina McBride released a single song to radio that brought the topic of child abuse to the forefront of many listeners minds (Fabian 2007). This song was entitled ââ¬Å"Concrete Angel.â⬠ââ¬Å"Concrete Angelâ⬠is the story of a young, school aged girl who is suffering from physical abuse at the hands of her parents. The child in the song shows signs of abuse such as wearing the same clothes every day, attempting to cover bruises, and crying out in the night (Yahoo! Music 2007). Despite a teacher and neighbors noticing that there may be a problem, they never attempt to ask the child or intervene on her behalf (Yahoo! Music 2007). Because of their hesitancy to become involved, the girl dies from abuse. All that is left of her by the end of the song is a grave that is marked with a ââ¬Å"concrete angelâ⬠(Yahoo! Music 2007). The term ââ¬Å"concrete angelâ⬠also applied to the child while she was alive. She was unable to ââ¬Å"rise aboveâ⬠her terrible circumstances, but ââ¬Å"dreams (gave) her wingsâ⬠and in those dreams she would ââ¬Å"fly to a place where sheââ¬â¢s lovedâ⬠(Yahoo! Music 2007). This, in the minds of the songwriter s, was the very definition of a ââ¬Å"concrete angelââ¬Å" (Feek 2006). We will write a custom essay sample on Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬Å"Concrete Angelâ⬠specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬Å"Concrete Angelâ⬠specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Protesting Child Abuse Martina McBrideââ¬â¢s ââ¬Å"Concrete Angelâ⬠specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The songwriters who penned ââ¬Å"Concrete Angelâ⬠are Rob Crosby and Stephanie Bentley (Feek 2006). Some people incorrectly believe that Martina McBride both wrote and recorded the song, but that fact could be attributed to McBrideââ¬â¢s involvement with child abuse charities after the song was released. Crosby was interviewed about the writing of the song after McBride released it. He told interviewers that Bentley had the idea of placing a ââ¬Å"concrete angelâ⬠in a song, but they initially did not know who the angel should be (Feek 2006). A few possibilities were tossed around until they came up with the idea for an abused child (Feek 2006). Crosby stated that he and Bentley felt that the song had touched a lot of people (Feek 2006). In addition to the song, the music video that accompanied it gave the number for Child Help USA at the end (Feek 2006). Crosby related that he had been told of instances where an abused child had seen the video and called the number th emselves (Feek 2006). He said that the knowledge that the song had a positive impact was very ââ¬Å"gratifyingâ⬠(Feek 2006). After Martina McBride released ââ¬Å"Concrete Angelâ⬠on a greatest hits album, people began to send stories and words of thanks by email and posts to her website (Fabian 2007). Some of these people were social workers and child abuse investigators, but many were survivors of child abuse (Frontpage Publicity 2007). McBride was already involved with the National Domestic Violence Hotline through her songs ââ¬Å"Broken Wingâ⬠and ââ¬Å"Independence Day,â⬠but the response to ââ¬Å"Concrete Angelâ⬠made her want to become more involved with groups preventing child abuse (Frontpage Publicity 2007). This led to her involvement with the Prevent Child Abuse America campaign (Frontpage Publicity 2007). Not only did she use the song ââ¬Å"Concrete Angelâ⬠to stir others to action, but she also taped a personal plea for help and action to find child abuse sufferers and save them from their fate (Frontpage Publicity 2007). McBrideââ¬â¢s actions have no doubt sav ed many abused women and children. She seems to choose songs that focus on problems plaguing the world, such as abuse, addiction, and poverty. Even though the songs are not always a commercial success, McBride is able to say that she uses her gift of music for more than just the money it can bring. She uses her beautiful voice to bring help to the needy, and hope to the hopeless. Unfortunately, despite the moving words of ââ¬Å"Concrete Angel,â⬠child abuse cases continue to rise. It seems that the song has not made a large impact on abusers, but every little bit helps. More than a few victims of abuse have been changed over to crusaders against abuse. Many people who did not realize what an enormous problem child abuse in the United States was have been educated, and hopefully some have been moved to report seeing children who look unusually bruised and unkempt to the proper authorities. In fact, the rise in the number of reported child abuse cases could be looked at as a hopeful thing instead of a tragedy. Perhaps people have been encouraged to report child abuse since ââ¬Å"Concrete Angelâ⬠moved Martina McBride to bring the issue into the spotlight. When all is said and done, ââ¬Å"Concrete Angelâ⬠put child abuse out into the open and served as a shock to people who would have rather not heard such a heart wrenching song. Because it got a lot of airplay on many different types of radio, many people were exposed to the shocking lyrics. Many more saw the music video and paid attention, even thought it was very hard to watch. Even though the writers did not even start out writing a song about child abuse, they felt that once they had the idea the song basically ââ¬Å"wrote itselfâ⬠(Feek 2006). We cannot ever be sure of how many people were saved by this unplanned song, but we do know its impact on the world. It has moved many people to activism, and perhaps one day we will be able to see a positive change in the number of child abuse cases. If we do, we can thank people like Rob Crosby, Stephanie Bentley, and Martina McBride. When people put need over potential commercial success, a lot of good can come from it. â⬠Å"Concrete Angelâ⬠has become a rallying cry for many, and perhaps it will save many children from the fate of becoming a ââ¬Å"concrete angel.ââ¬
Subscribe to:
Posts (Atom)