...Assurance on sustainability reports: An International Comparison (1) Archival study ! global compustat I. Abstract Identify the factors associated with: Decision to voluntary purchase assurance The choice of the assurance provider A company needs to enhance credibility through assurance and choice of assurance provider will be a function of company, industry and country related factors. Findings: Companies seeking to enhance the credibility of their reports and build their corporate reputation are more likely to have their sustainability reports assured, although it doesn’t matter whether the assurance provider comes from the auditing profession. Companies domiciled in more stakeholder-oriented countries are more likely to choose a member of the auditing profession II. Introduction Purpose ! understand emerging assurance market and the role of assurance in establishing corporate credibility Why buy assurance? Increased stakeholder or user confidence in the quality of the sustainability information provided Increased stakeholder trust in the level of organizational commitment to sustainability agendas III. Literature review on voluntary assurance Why report? Informing stakeholders ! reducing information asymmetry Reporting also attests to organizational commitment, risk management, and a desire to build a corporate reputation Demand for assurance stems from the need to mitigate information asymmetry with institutional creditors. The auditing profession has well developed global...
Words: 9858 - Pages: 40
...Salmon Mommas Ten years ago, there was an old documentary named Glaciers -- Alaska’s Rivers of Ice which gave us a brief view of salmon. Salmon are a very famous anadromous migratory fish, which spawn in freshwater rivers, postpartum back in the ocean of fattening. The young fish will live in fresh water for 2 or 3 years, and then they swim into the sea, where staying a year or years until sexual maturity. After that, they return to the original birthplace to spawn. After ten years, now, just as salmon migrate to give birth to their offspring, so too are many Chinese mothers traveling great distances to America to give birth. They are known as “salmon mommas”. They produce Americans in order to let their children enjoy more than 180 countries visa-free entry, free compulsory education for 13 years and every kind of perfect social service. It seems like they have plenty of reasonable explanations for giving birth in the United States. First, the one-child policy must be the very primary reason for that behavior. Most Chinese families will plan to conceive again, resulting from the tradition preference for sons over daughters. But because of the banning of policy, those couples who can afford the high price choose to give birth abroad, which also create a new industry. Second, another attractive reason must be the citizenship in United States. According to the law of the United States, every person born within the dominions and allegiance of the United Stated, whatever the situation...
Words: 1738 - Pages: 7
...2. Iran Falls for (and Plagiarizes) The Onion Iran’s partially state-run Fars News Agency not only believed an Onion piece claiming that rural Americans preferred President Mahmoud Ahmadinejad over President Barack Obama. Fars actually plagiarized it — putting the story up on its website and claiming it as its own. After many thousands of people pointed and laughed, Fars removed the story and issued an apology— though they did point out they stood by the spirit of the parody: “Although it does not justify our mistake, we do believe that if a free opinion poll is conducted in the US, a majority of Americans would prefer anyone outside the US political system to President Barack Obama and American statesmen,” the agency stated. Including, presumably, Mahmoud Ahmadinejad. The Onion, says CNN, actually played along with the gaffe and proudly claimed that Fars “has been our Middle Eastern bureau since the mid 1980s, when the Onion’s publisher, T. Herman Zweibel, founded Fars with the government approval of the late Supreme Leader Ayatollah Khomeini.” Obama claims tying Iran deal to recognition of Israel would be ‘fundamental misjudgment’ Published April 06, 2015 President Obama on Monday rejected a call by Israeli Prime Minister Benjamin Netanyahu for the pending Iran nuclear deal to recognize his nation’s “right to exist,” with the U.S. president claiming it would be a “fundamental misjudgment” to link the two issues. The president made the comments, likely...
Words: 559 - Pages: 3
...WEST COAST BAPTIST COLLEGE FOUR-FOLD ANALYSIS OF “ALL HAIL THE POWER OF JESUS’ NAME” A PROJECT SUBMITTED TO JOHN TYLER IN PARTIAL FULFILLMENT OF TE REQUIREMENTS FOR THE COURSE MU 403 HYMNOLOGY BY GROUP 2 BOX 672 LANCASTER, CALIFORNIA OCTOBER 29, 2015 All Hail the Power Researched Information IMPORTANT: Project Due: Thursday, October 29th, 2015 Email: john.tyler@wcbc.edu Subject Line in Email: “Hymnology Assignment 2” Save Document Name: mu403_assignment-group2.doc Assigned Roles: Hannah Bee: Primary Role: Typist (Outline the paper, Collect ALL relevant information, Type final paper) Secondary Role: Researcher (Collect relevant data, Cite source with Turabian format) Hannah Fieseler: Primary Role: Typist (Outline the paper, Collect ALL relevant information, Type final paper) Secondary Role: Researcher (Collect relevant data, Cite source with Turabian format) Jesse Medrano: Primary Role: Researcher (Collect relevant data, Cite source with Turabian format) Secondary Role: Proofreader (Review the Typist before submitting to Brother Tyler) Jacob Heneise: Primary Role: Coordinator (Coordinate and organize group meetings and discussions) Secondary Role: Proofreader (Review the Typist prior submitting to Brother Tyler) Title: All Hail the Power of Jesus’ Name Purpose: “The purpose of this study is to bring better understanding to the text and music for the benefit of the congregation.” Theme: “The central theme of this hymn is a direct declaration which exalts...
Words: 1553 - Pages: 7
...Director – Quality Assurance The quality culture within the company must be addressed at a Senior Leadership level to improve overall performance, profits, and change. The current company culture is production driven focusing on market share and supported by the other departments. In the Greasex production line, there are multiply issues as operators are not well trained, ignoring quality procedures, and managers failing to document and hold individuals accountable. The filling equipment has no preventive maintenance with 12 open work orders. It is offline frequently at 15%, requires expensive custom parts, causing the line to be inefficient at 50% of standard. These actions are being reinforced by the productivity culture. The GM has given full support for quality improvement and Director buy-in is imperative. A meeting with the Directors and GM to establish quality’s renewed importance and address the issues are a must. Their point of view is to maximize production and market share. Buy-in can be had through the win-win solution of replacing the filling machine, adding additional training and a quality process. This will speed production and increase the number of products created while reducing risk and defects. Accountability and documentation will quantify impacts as well as enforce quality standards. An alternative and less favorable solution is affecting change through the Quality Assurance team alone. This can be a slow process to change the productivity culture and...
Words: 301 - Pages: 2
...Thank you for being so sweet to talk with me about this so respectfully momma, I love ya. Drugs have always peaked my interest in an anatomical sense and in terms of their affects on the body and the variety of results they can achieve. As a result I have a fairly ridiculous chemical/anatomic knowledge of many of the drugs one would expect to hear of in life and beyond. SSRI's (Selective Serotonin Uptake Inhibitors) can be wonderful tools that can help people take control of their lives and live without anxiety if they are taken consistently. They work by allowing more serotonin to be up-taken by postsynaptic receptors in the brain, similar to dopamine receptors affected by DRI's (Dopamine Re-uptake Inhibitors). If taken at the correct dosages,...
Words: 275 - Pages: 2
...John Winston Lennon was born October 9th 1940, at the Oxford Street Maternity Hospital in Liverpool. As a child he was cared for by his aunt and uncle. Since as a child his father left home being away at sea. In 1945 he attended school at Dovedale Primary. During his years of schooling he decides that in 1957 he wanted to make a band called “The Quarry men” which included 16 year old Paul McCartney and 15 year old George Harrison. In 1958 Johns Mother was hit by a car by an unlicensed driver. However August 12th John, Paul, George and Stuart were joined by Pete best and set off for performances in the nightclubs of Hamburg, Germany. Under the new name, The Beatles. When they return Stuart stayed behind but as they kept on playing the bigger they grew. Under new management, Pete best being replaces by Ringo Starr, John married long-term girlfriend Cynthia Powell. They finally get on TV as their first regional television Appearance. October 5th their two first original songs “Love me do” backed with “PS I love you.” Reaching top 20 it was the first of Beatlemania. The start of a crazier life for John Lennon which is why this book was created so you can see how his personal life was out of his crazy short life. John lived his life as a father and a peace maker. John released two books “In his own write” and “A Spaniard in the making” with two movies which The Beatles star in “Help!” and “A Hard day’s work.” In 1966The Beatles make Sgt. Pepper’s lonely heart. John spent most of...
Words: 659 - Pages: 3
...Sugar Momma As Americans there is a common addiction to a white substance known as sugar, and with this addiction comes an assortment of complications and diseases. The reason why Americans are addicted to sugar is because when sugar is absorbed into the human bloodstream sugar is sent to the brain , which according to Dr. Lustig, a specialist in Neuroendocrinology “stimulates the same areas as cocaine or heroin” (Rose). When sugar is digested, it makes one want to eat more and more of it, because the body naturally craves sugar. If sugar affects the same areas of the brain as cocaine or heroin, then why is sugar, so widely available in society and why is sugar so readily given to children? Dr. Lustig has also studied the effects of sugar in the human body, and states that “seventy-five percent of diseases Americans face” can be prevented by simply changing one's diet (Rose).One of the diseases caused by sugar is diabetes, a disease in which the body’s ability to produce and to respond to the hormone insulin is debilitated, which is caused by high levels of sugar (glucose) in the blood (Mayo Clinic). “Diabetes affects one in three Americans born after 2000,”(Food Inc) which means that America’s children are more at risk to develop diabetes in their adult years. Diabetes also has its own set of complications such as cardiovascular disease, nerve damage, kidney damage, eye damage and loss of...
Words: 467 - Pages: 2
...Momma is a well respected black female store owner in Stamps. She values her strong beliefs in religion. She is wise, kind, loving and understanding. She loves Maya but raises her with a stern hand. She does not want her granddaughter and grandson to be ashamed of being black and poor. Maya does not understand why Momma does not stand up to prejudice whites. Momma teaches Maya how to act around whites. When three white children mock Momma from the front yard, it makes Maya furious. Momma maintains her dignity through the taunting by a gaze and humming a hymn. They attempt to embarrass Momma but only succeed in embarrassing themselves. She calls each girl Miz to show respect for each. They reply with “bye Annie.” This reply shows their disrespect and prejudice for her. She shows the girls respect demonstrating her maturity and poise. She knows the girls are acting out of ignorance and needs prayers and forgiveness. Out of the belief they are superior to African Americans. When Maya looks Momma in the face after this incidence, she sees that goodness makes her beautiful. After, Maya draws hearts with little hearts encompassed in them on the ground to acknowledge her grandmother’s heart is big enough to hold smaller ones. Maya knows her grandmother has won the contest with the “potwhitetrash” girls by giving them the respect that they never came to receive. Perhaps Maya refers to it as a contest due to her emotional reaction to it. Momma proves her superiority with...
Words: 529 - Pages: 3
...Whenever we look at a playground, we supposed to see some children play happily with their peers and some are not. Have you ever wonder what make their behavior are so different? Life span development studies of how people grow and change during all phase of their lives. In the book I Know Why The Caged Bird Sings written by Maya Angelou proves that development is multidimensional including biological, cognitive and socioemotional. Maya is three years old and her brother, Bailey, is four experienced broken family and were sent to Stamps, Arkansas with pieces of paper attached on their bodies “to whom may it concern”. They live with their paternal grandmother, Annie Henderson, whom soon they called Momma. Maya and Bailey who was born and grew up were abandoned without the love, care and nourishment in a good environment with their biological parents have had many struggles to face during childhood to early adolescence and affect their entire life. As the beginning of the book, Maya was unable to finish her poem “What are you looking at me for? I didn’t come to stay…” According to Erikson, Maya must be in initiative versus guilt stage because Maya feels that she is awkward and ugly with kinky hair and dark skin. She dreams to be a beautiful white child with the straight blonde hair and blue eyes, not because she didn’t like herself, but because was taught not to like her Blackness. The social norms with stenotype expectation influences Maya’s development and personality when...
Words: 2711 - Pages: 11
...grandmother (called Momma) and then moves to live with her mother, Vivian, in New Orleans. Later, she moves back to Momma in Arkansas. Due to their respective experiences, Maya’s two maternal figures impress different values upon her and treat her in different ways. First, Momma and Vivian raise Maya to value different things based on what they have been taught to believe. Momma, who lives in a sleepy,...
Words: 692 - Pages: 3
...values like racism, conflicts, family, Acceptance, Marriage and prejudice. Racism towards the European immigrants is the main theme of the play. Racism occurs within the play in several situations, which usually involves the Bianchi family. Gino is often treated unfairly by the community for actions he never did, primarily because of his heritage background. Gino is mostly accused for queue jumping and is often involved in fights at the dance, hence leading to his death. Richard Beynon uses settings to portray the theme racism when. Locals racist ideology is seen when the Bianchi’s local butcher refers to Poppa Bianchi as “Poppa Spaghetti” and Momma Bianchi as “Momma Macaroni”. Poppa Bianchi does not like someone calling momma, momma macaroni as it is seen when momma say “Oooooh, to my face you don’t like just because someone calling me Momma Macaroni…”. The Bianchis next door neighbours always complain about the loud yelling noises from the Bianchis and display discrimination towards the Bianchis by throwing garbage like a dead fish into the Bianchis back yard. Clarry himself is guilty of being ashamed of admitting that Gino is his brother in-law and doesn’t accept him for who he is even when he was talking to detective sergeant Lukie, “He-he’s my wife’s brother”. This quote portrays the hesitation and feelings of being ashamed of being related to Gino. However, his alternative between the two cultures results in his heart shifting towards Gino and the Bianchi family, which led...
Words: 792 - Pages: 4
...Excerpt from Carrie by Stephen King “Take off that dress,” Momma said “No.” “Take it off, Carrie. We’ll go down and burn it in the incinerator together, and then pray for forgiveness. We’ll do penance.” Her eyes began to sparkle with the strange, disconnected zeal that came over her at events which she considered to be tests of faith. ‘I’ll stay home from work and you’ll stay home from school. We’ll pray. We’ll ask for a Sign. We’ll get us down on our knees and ask for the Pentecostal Fire.” “No, Momma.” Her mother reached up and pinched her own face. It left a red mark. She looked to Carrie for reaction, saw none, hooked her right hand into claws and ripped it across her own cheek, bringing thin blood. She whined and rocked back “Washed in the Blood of the Lamb,” she whispered. “Many times. Many times he and I—” “Go away, Momma.” She looked up at Carrie, her eyes glowing. There was a terrifying expression of righteous anger graven on her face. “The Lord is not mocked,” she whispered. “Be sure your sin will find you out. Burn it, Carrie! Cast that devil’s red from you and burn it! Burn itl Burn it! Burn it!” The door slammed open by itself. “Go away, Momma.” Momma smiled. Her bloody mouth made the smile grotesque, twisted. Excerpt from Carrie by Stephen King “Take off that dress,” Momma said “No.” “Take it off, Carrie. We’ll go down and burn it in the incinerator together, and then pray for forgiveness. We’ll do penance.” Her eyes began to sparkle with the strange...
Words: 455 - Pages: 2
...The son can do anything he puts his mid to in any situation. In I Know Why The Caged Bird Sings Momma perseveres, “She was trying to find a way to keep her business going, although her customers had no money (Angelou 41). Mommas point is to inform readers that this was a hard time in the black community. When the black community is going through the depression is when you can see this in the story. Momma wants to keep her shop open, but doesn't know how when people don't have money. Maya and Bailey learn from Momma that when things are important to you it's worth the sacrifice. When she’s questioning to close the store, Momma was sacrificing it because some people may not be able to afford items. The store was important to Momma and she wants her children to know how strong she is and how she wouldn't give up. She finds a way to make it equal for her and her customers. In both of these forms of writing the mother teaches the child to push through hard times and never give up. The mothers teach their children that you shouldn't give up. Every mother in the world doesn't want them to give...
Words: 452 - Pages: 2
...Dennis Nivar ENG102-L11 Extra Credit February 3, 2014 Dear Maggie, I am writing this letter to thank you and Momma for allowing Hakim and I to visit the both of you back home. Also thank Momma for the delicious food, and for making Hakim and I feel so welcomed. It was great to go back home after so many years and to see the both of you guys are doing great. Maggie, I also wanted to tell you that I have done a lot of thinking after the visit. I deeply apologize for the way I have acted towards you and Momma, and I was wrong. I apologize not just for my recent visit, but for everything that has happened in the past. I know I have never been the best daughter or sister but there is no excuse for my actions. It bothers me that you’re my only sister and we have never been close. I feel horrible for the lack of communication between us, and how I only wrote to Momma twice in four years. Ever since I left home to get an education and start a new life, I wanted to forget where I came from as much as I could. I couldn’t stand living the way we did and I wanted to break out of that cycle, which was the reason of the name change. I was ashamed of who I was and where I came from, which is wrong. I know I cannot get all of the time back that we did not spend together but I wish I can make that all up. I hope you and Momma can forgive me and maybe for my next visit we can start over again. Sincerely Dee...
Words: 293 - Pages: 2
