...B. The City’s arguments regarding uniformity rest on misconceptions about home rule. The City also argues that the conflict between the Wichita Marijuana Ordinance and certain provisions of state law is permissible because the state statutes at issue are non-uniform. But the City’s arguments rest on a mistaken understanding about the meaning of uniformity and the nature of home rule generally. In exercising home rule authority, a City may encounter one of four situations. First, the Legislature may have adopted a uniform state law that manifests a clear intent to preempt cities from legislating on the subject. An example of clear legislative preemption is K.S.A. 2-2480, which provides that “[n]o local authority shall enact or enforce any law, ordinance, rule, regulation or resolution in conflict with, in addition to, or supplemental to, the provisions of the Kansas pesticide law unless expressly authorized by law to do so.” In such a situation, cities are prohibited from legislating at all, even from adopting ordinances that duplicate or supplement state law. Second, the Legislature may have adopted a uniform state law with no...
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...Assess the significance of Spanish rulers’ desire for Religious uniformity in the expansion of their power 1474-1598 The Spanish expansion of power during the era of 1474-1598 can be clearly categorised into three separate periods, with each different ruler of Spain bringing with them a diverse train of thought in regard to expansion than their predecessor. Firstly, with Ferdinand and Isabella came the union of Iberia under one household, and in 1492 they succeeded in conquering Granada which is seen the first physical expansion of power during their reign, and this period. Granada was of key significance to the monarchs as, for Isabella, it provided a stronghold of Moorish tradition and beliefs, and for Ferdinand it gave his enemies in North Africa a gateway to Spain. so when the announcement came from the crown that it was to begin conquering Granada in 1481 it can be said that both Isabella and Ferdinand had different agendas and motives, however in 1481 Ferdinand was stated to say that he “wished to conquer that kingdom of Granada and expel from all Spain the enemies of the catholic faith and dedicate Spain to the service of God”. Also in a letter from the monarchs dated 1485 they state their intent to spread the catholic faith and remove the “unremitting menace” from the southern lands. Furthermore this source also goes to state that if Ferdinand and Isabella wished to simply expand physical power or gather treasure they would have done so already, assumingly from other...
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...require-once]: Unable to allocate memory for pool. in /home/tpware/public_html/includes/config.php on line 563 Essay: Internet had now become part of our everyday life in nowadays. It is an important technology that served as a tool to channel and exchange the information from different parties or individual globally. Internet built powerful connection among people and influences the perspective of culture in different ways and extents. For instance, a person can learn new culture or influence via meeting and chatting with new friends over the world. It is comment that people can share culture, knowledge and information by using internet as a platform. Hence, the uniformity of different cultures around the world will be achieved due to this reason. Voiskounsky (2007) indicated the internet will caused the culture uniformity in term of less argument and differentiation. He believed if the internet users were receiving the similar value and ideas on internet, argument will decrease since the definition of the identity will unclear. Therefore, the big global monoculture will develop under this circumstance. For instance, people will start to have similar concepts in term of life style or working life. In the old day, most people working for living cost but now people will look into self-satisfaction and...
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...This paper will explore crucial judicial developments and legislative reforms within each of the traditions of Common law, Civil law, Islamic law and International law and how the key elements have forged the evolutionary journey towards uniformity of rules. Similarities and stark differences in the approach of the four abovementioned legal systems will be noted in an effort to verify which, if any, of the legal systems have achieved uniformity of rules. The extent to which uniformity of rules was lacking originally will also be examined. To inform the analysis of ‘uniformity of rules’ the Oxford Dictionary definition for uniform will be used. ie ‘not varying; the same in all cases and at all time’.[1] Therefore by extrapolation the understanding of ‘uniformity of rules’ will be taken to mean that the same rules should be applied to the same or, perhaps similar set of circumstances and by so doing the same outcomes should be achieved. This broad yet specific and quite literal conjecture will be used as a frame of reference for the following discussion. In England prior to the Norman Conquest of 1066 AD local customary law prevailed. At this time customary law could be viewed as perhaps being uniform to the extent that it was the type of law applied throughout the land however, customs differed from one locality to the next. Subsequently, there was no consistency in customary rules across the board per se, nor in how they were applied.[2] Cook et al suggest that...
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...is a teacher, mentor to world class Engineers at APU--freeing them from traditional constructs of uniformity with lateral thinking through entrepreneurial road mapping--providing real-time, realworld industrial technology, processes and differentiation Lecture about the 1st ever Startup map for innovators wanting to become entrepreneurs, and discussing the Jobs Act Title III and how we will all be Angel investors. Payam is a teacher, mentor to world class Engineers at APU--freeing them from traditional constructs of uniformity with lateral thinking through entrepreneurial road mapping--providing real-time, realworld industrial technology, processes and differentiation Lecture about the 1st ever Startup map for innovators wanting to become entrepreneurs, and discussing the Jobs Act Title III and how we will all be Angel investors. Payam is a teacher, mentor to world class Engineers at APU--freeing them from traditional constructs of uniformity with lateral thinking through entrepreneurial road mapping--providing real-time, realworld industrial technology, processes and differentiation Lecture about the 1st ever Startup map for innovators wanting to become entrepreneurs, and discussing the Jobs Act Title III and how we will all be Angel investors. Payam is a teacher, mentor to world class Engineers at APU--freeing them from traditional constructs of uniformity with lateral thinking through entrepreneurial road mapping--providing real-time, realworld industrial...
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...Chapter 4 – International Accounting Culture Culture is a broad concept that would be expected to impact on legal system, tax system, the way businesses are formed and financed and so on. In recent decades, it has also been used to try to explain international differences in accounting systems. Violet(1983) argued that accounting is a ‘socio-technological activity’ that involved interaction between both human and non-human resources. Violet claims that accounting cannot be considered culture-free. Hofstede(1980) has defined culture as ‘the collective programming of the mind which distinguishes the members of one human group from another.’ Gray argues that the value systems of accountants will be derived and related to societal values, Cultural dimension of • Individualism, • Power Distance, • Uncertainty Avoidance and • Masculinity The values of accounting subculture will in turn, it is believed, impact on the development of the respective accounting systems at the national level. Therefore, at this point we can perhaps start to question whether accounting system can be developed in a “one-size-fits-all perspective – an approach which in some respects, the IASC appears to have adopted. Individualism versus Collectivism Individualism stands for a preference for a loosely knit social framework in society wherein individuals are supposed to take care of themselves and their immediate families only. Collectivism stands for a preference for a tightly...
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...or psychological sameness is implausible as everyone is different - even clones. One then questions the significance of such wanting of sameness, or if the sense of sameness serves any purpose. Using the concept of Self and Other that Joanne Finkelstein examines in “The Self as Sign,” I propose that the sense of sameness that is offered by the illusion of cloning allows one to establish a sense of identity. In a final analysis, I will elaborate on Finkelstein’s arguments on the Self and Other to shed light on the question posed by Philips on whether cloning was the death or apotheosis of individualism, and suggest that cloning has the paradoxical outcome of reinforcing individualism even as one seeks uniformity. Cloning is supposed to lead to conformity and uniformity, the absolute sameness. Phillips argues that cloning is appealing to society because it seems to represent a cure for “the terrors and delights of competition” (90-91). What is interesting, however, is the eventual admission by Phillips that this absolute sameness is impossible as “people, in actuality, can never be identical” (94) due to the difference in our individual histories and environment - among other factors which influences our individuality. This admission by Phillips prompts us to further ponder a question he poses in his essay: “Is cloning the death or the apotheosis of individualism” (88)? If we consider cloning as...
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...Basic Accounting Concepts and Business Structures Different types of businesses use different accounting methods, small businesses tend to use the cash-basis of accounting, whereas the accrual method is a requirement for large business with revenue more than 5 million. Uniformity of accounting information is important when making decisions for or about a business. A hierarchy of sources provides structure for the generally accepted accounting principles (GAAP). Along with the hierarchy of sources, the Financial Accounting Standards Board (FASB) identify qualitative characteristics to distinguish between useful and inferior information and to ensure accounting information assists in decision making. Qualities of Accounting Information There are internal and external users of accounting information for decision-making. Internal users are managers within a company that use the information to plan, organize, and run the business, “These include marketing managers, production supervisors, finance directors, and company officers” (Kimmel, Weygandt, & Kieso, p. 6, 2007). External users can be investors, “make decisions to buy, hold, or sell stock,” creditors, “suppliers and bankers use accounting information to evaluate the risks of granting credit or lending money” (Kimmel, Weygandt, & Kieso, p. 6, 2007). External users also include taxing authorities, customers, labor unions, and regulatory agencies. For decision makers to make decisions using the information, they have...
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...Internet The internet has created a world where virtually every piece of information is available on a universally accessible platform. This international community gives rise to an atmosphere where trends and styles are immediately broadcast to the world. Ideals and habits are no longer confined to certain areas but spread throughout the world rapidly. In many ways, the internet has ushered in an international age that has created uniformity in the way people dress, think, and view the world. J.S Mill discusses the idea of individuality in his book On Liberty. Mill analyzes individuality and expresses the human need for some level of eccentricity. Mill stresses the fact that individuality is one of the fundamental components of human happiness. His main point is that individuality is imperative to social and individual evolution. The internet, in many ways, brings about new ideas and introduces the public to many points of knowledge. However in the same respect the internet often detracts from a person’s individuality and originality by imposing uniformity. In this paper I will argue that Mill’s idea of individuality and its benefits to society do not coexist well in the same world as the internet. John Stuart Mill writes that individuality should be asserted in matters, “which do not primarily concern others” (Mill, 54). The only way a person can truly cultivate his or her individuality and become a more complete human is to look within him or herself regarding matters that are...
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...status laws and general state-made laws? To what extent should the formal law allow for, or seek to restrain, the legal implications of religious and socio-cultural diversity? To what extent does a state, whether secular or not, actually have power and legitimacy to decree and enforce legal uniformity? There are many more agendas at play here than simply the central issue of legal authority, focused on the power of the law, or simply “religion” v. “law”, or “culture” v. “law”, as we are often still led to believe. I present here the recent developments in India’s law relating to the much-debated Uniform Civil Code agenda to illustrate that Indian law today increasingly turns its back on supposedly European or “Western” models, and has been developing its own country-specific and situation-sensitive methods of handling complex sociolegal issues. This may contain some important lessons for European lawyers, specifically in terms of managing cultural diversity through plurality-conscious legal intervention, rather than the traditional insistence on state-centric legal uniformity. The key lesson from this evidence is that personal status laws may well endure and survive the much-desired uniformity of legal reforms all over Asia and Africa, and probably elsewhere, too. The future of the world lies evidently not in simplistic ∗ MA, PhD, Professor of...
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...exercise their own judgment. They develop managerial skills which will be useful to the organisation in the longer run. Decentralisation requires wider span of control and fewer levels of organisation. It speeds up communication. Decentralisation increases the administrative expenses and each division or department has to be sufficient in terms of physical facilities and trained personnel. As each department or division enjoys substantial autonomy it might lead to co-ordination problems. There might be lack of uniformity and inconsistent procedures as each department might have the authority to formulate its own policies and procedures. Disadvantages of Decentralisation Decentralisation increases the administrative expenses and each division or department has to be sufficient in terms of physical facilities and trained personnel. As each department or division enjoys substantial autonomy it might lead to co-ordination problems. There might be lack of uniformity and inconsistent procedures as each department might have the authority to formulate its own...
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...belief in the 1990’s but was proven not to be entirely accurate, because Multinational companies gradually saw the need to localise there products services, and method of outreach to conform with locale demands and to encourage familiarity between these products and services with those of native competitors.(Nitish, 2009).the explosion of the internet however made global consumers easy to reach. Global companies adopted the idea of localisation in their websites as a tool to homogenize their products to avoid the threat of losing their market as it is somewhat of a trend for natives of a locale to purchase locally produces products. In order to do this these companies use national symbols to promote familiarity, spark emotions and uniformity also to show they acknowledge and have respect for a locales national identity. it was once stated that “products designed for global markets have come to rely on the use of icons and symbols to communicate effectively with international markets.” (lang, ND). Using these icons also have advantages because they help in reducing design cost by making products easier to produce and also reducing amount of text by simply replacing it with an icon. In addition companies use some necessary tools like choice of language change if they are targeting a non-English...
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...| US | JAPAN | CHINA | GERMANY | NETHERLAND | FRANCE | PROFESSIONALISM | Regulation environment:1. accounting is regulated by private-sector body(FASB), but government underpins the authority of its standards. 2. no legal requirement for the publication of FS3. each state has its own corporate statutes and not rigorously enforced. Reports rendered to local agencies are often unavailable to the public4. only listed companies have compulsory requrirements for FR at the federal level as specified by the SEC. | | | | Regulation environment:1. Dutch accounting presents several interesting paradoxes. The Dutch have relatively permissive statutory accounting and financial reporting requirements but very high professional practice stds. The Netherlands is a code law country, yet accounting is oriented toward fair presentation.2. Accounting and tax separate3. Dutch Civil Code includes 1970 Act of Annual Accounts. True and fair view required. | | STATUTORY CONTROL | | Regulatory environment:1. traditional society with strong cultural and religious roots.2. interdependence in personal and corporate relationships. (Low individualism)3. companies hold equity interest in each other, and often jointly own other firms. Eg. Keiretsu.4. Banks are often part of these industrial groups, there is a high degree of debt finance. Therefore, corporate managers must primary answer to banks and other financial institutions rather than shareholders.5. a strong bureaucratic control over business...
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...status laws and general state-made laws? To what extent should the formal law allow for, or seek to restrain, the legal implications of religious and socio-cultural diversity? To what extent does a state, whether secular or not, actually have power and legitimacy to decree and enforce legal uniformity? There are many more agendas at play here than simply the central issue of legal authority, focused on the power of the law, or simply “religion” v. “law”, or “culture” v. “law”, as we are often still led to believe. I present here the recent developments in India’s law relating to the much-debated Uniform Civil Code agenda to illustrate that Indian law today increasingly turns its back on supposedly European or “Western” models, and has been developing its own country-specific and situation-sensitive methods of handling complex sociolegal issues. This may contain some important lessons for European lawyers, specifically in terms of managing cultural diversity through plurality-conscious legal intervention, rather than the traditional insistence on state-centric legal uniformity. The key lesson from this evidence is that personal status laws may well endure and survive the much-desired uniformity of legal reforms all over Asia and Africa, and probably elsewhere, too. The future of the world lies evidently not in simplistic ∗ MA, PhD, Professor of...
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...self-service by simplifying the menu. In 1954, Ray Kroc, a salesman who supplied multitier milkshake machines to the McDonald brothers decided to observe the brothers at work. From his observation, Kroc noticed that McDonalds’ formula of services is distinctive from other restaurants in the food industry. Kroc is a smart guy that he knew the unique formula could bring him to success, so he made a smart and big decision to buy the right from the brothers to open McDonald’s restaurant franchises nationally. The first strategy that Kroc used is to rapidly open McDonald’s restaurants. Secondly, he introduced the Golden Arches logo and made the company went public. Kroc was an innovative man that he believed uniformity is a very important key to lead the franchising to success. At that time, uniformity was a revolutionary concept in the food service industry, so he made the first step to pay much attention on training franchisees. He made a franchise system, which was commitment to quality, service, and cleanliness to require a high standard on all franchisees. As addressed above, although Kroc paid much attention on operating the franchisees uniformly, it still allowed the franchises to have creative minds. The system didn’t prevent the franchisees from...
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