Saturday, October 12, 2019
Police Brutality - Racism, Racial Profiling, Prejudice :: racism, prejudice, racial profiling
Over the years, this country has witnessed many cases of police brutality. It has become a controversial topic among communities that have seen police brutality take place in front of their homes. Officers are faced with many threatening situations everyday forcing them to make split second decisions and to expect the worst and hope for the best. Police officers are given the power to take any citizens rights away and even their lives. With that kind of power comes responsibility, thatââ¬â¢s one major concern with the amount of discretion officers have is when to use force or when to use lethal force. The use of excessive force may or not be a large predicament but should be viewed by both the police and the community. Police brutality is hypocrisy; as the police are meant to protect society from harm, not cause further damage and stress. Police should be trained properly so they do not resort to violence and abuse of power. Many cases of police brutality and not sanctioned and are undertaken by a group of police as a form of "mob mentality". Police are placed on a pedestal of authority and respect by the rest of society. To maintain this image, rules and codes of ethics within the police force should be maintained at all possible times. If police are using brutality to resolve issues, it doesn't set much of an example of dispute resolution between individuals. Over the past decade police abuse remains one of the most serious human rights violation in the United States. Police officers are trusted and expected to respect society as a whole and enforce the law. There is a time a place for aggressive force if needed, apprehending a suspect, however the environment and situation might influence the mo ment thus resulting in the brutal and barbaric behavior from the cop. The important thing to do is to understand the circumstances when excessive force can be used and times where the use of force has to be abstained. Police officers follow a strict guideline in how to handle encounters from escalating into something much more serious. The use of excessive force, in this case police brutality brings liabilities that cannot be taken lightly with the department and the community. Usually the high crime rates tend to revolve around low-income minority areas and officers tend to assume that minorities living in the areas are guilty. Police brutality that does exist is most likely result of emotional exhaustion.
Friday, October 11, 2019
History â⬠French Revolution Essay
I truly believe it was the collective effect of all the causes of the French Revolution that finally caused the people to rise up. In 1789 the people of France were suffering under the rule of Louis XVI, who used the countries money to provide him and his family the most luxurious life imaginable, while the people starved. The political regime of the time was a absolute monarchy (regime in which the country is ruled by a King or Queen, who inherit this position and has absolute power), but in theory there was a form of parliament, Estates General that consisted of elected representatives. This group of people could only meet if the King allowed or requested the meeting and in the 175 years of the parliamentââ¬â¢s existence there had not been a single meeting. This fact frustrated the people because the King did not take their opinion and needs in consideration. Louis XVI would do as he pleased, a clear example of that was placing people in jail for no absolute reason except maybe his dislike for them. During the 18th century France was in a number of wars leaving the country with a lot of debts. In 1780ââ¬â¢s the country had to borrow more money simply to pay interest (the amount of money paid on the money borrowed) on their debts. The royal family had a lifestyle the country could not support because only the lower classes were taxed, the peasants (people who worked on the land), while the higher classes, clergy (the religious leaders, individuals that worked for the roman catholic church, ex: priests) and the nobles (entities with a high social rank, ex: Ladies and Lords) did not pay tax at all. In other words the tax system needed a urgent reform (improvement). The social structure was horribly unfair. It was divided in three groups that were called ââ¬Å"Estatesâ⬠. The first estate was the Clergy, the people who belong to this estate worked for the Roman Catholic Church, which was at the time the main religion in France. At this specific stage in time the church owned a lot of land and most of their high officials were extremely wealthy. The Nobles formed the second estate. They were given many special rights and privileges. The third estate was made up of 98% of the people. This estate was where all the peasants, middle class traders and all kinds of professionals (ex. Lawyers). They paid heavy tax and had absolutely no privileges at all. Above all the estates was the King and his family with the absolute power. ââ¬Å"It was the collective effect of all the causes of the French Revolution that finally caused the people to rise up. â⬠History Essay Lara Ismael Nogueira Marthaà For many centuries people in the whole of Europe accepted the authority of both their Kings and the Roman Catholic Church, a clear example of that was the ââ¬Å"Divine Right of Kingsâ⬠(this concept simply means that people believed their Kings and Queens were a representation of God and had to be respected and adored as such). Finally during the 18th century many philosophers started questioning these ideas. These period was called the Age of Enlightenment because the people began to question the old ways, led by the church, and created their own. Science had great advances during these times because everything was new, there was something to be discovered everydayâ⬠¦ it was at this point that Theocentrism (God in the center of the universe) was put aside and gave room for a complete new way of thinking and living, Anthropocentrism (man in the center of the universe). Diderot was a clear example of a philosopher that question the church and made his opinion well known. He was the leader of a group made up of philosophers that called themselves the ââ¬Å"Encyclopaedistsâ⬠, theyââ¬â¢re goal was to write a series of books called ââ¬Å"Encyclopaediaâ⬠(books that contained all existing knowledge). As they began to write the books they became more and more aware of the situation in France. They made their books public, therefore everyone could read them, this act helped spread the revolutionary ideas more than they already were. As the popularity of the Encyclopaedia grew so did the need for individual opinions. Another great example was Rousseau he was the true star, known as the father of democracy, he believed in equality among the people, and wrote about rules that werenââ¬â¢t based or chosen by God but by the people. This was the basic principles of democracy. In May of 1789 the representatives formed the National Assembly and met outside Paris against the Kings will and started a process of reform. They vowed to continue working until they had drawn up a new constitution for the country. However the process was very slow and the people of Paris grew impatient, the bread prices were constantly rising and the unemployment rate grew. On the 14th of July of 1789 angry people invaded the Bastille, killed the governor also some of the soldiers who tried to stop them and freed prisoners. When the news of the takeover reached other parts of France the ordinary people revolted and just like that the revolution started. ââ¬Å"It was the collective effect of all the causes of the French Revolution that finally caused the people to rise up. â⬠History Essay Lara Ismael Nogueira Martha In conclusion all this events such as the rise of bread prices and the unemployment rate in the country, the lack of interest the King showed for his peopleââ¬â¢s needs and the unfairness between classes made the people of France stand up for all they believed they deserved and needed.
Thursday, October 10, 2019
Ladylikeness empowering or demeaning
Ladyfingers can be empowering or demeaning depending on the woman and the circumstance. Ladyfingers can be empowering for women by helping them be more gentle and fruitful in everyday life. Ladyfingers can cause a woman who is more of the calm type to be demeaned, disrespected and dismissed. Women become more aggressive and assertive because they don't want to be treated unfairly and women taken serious. Most women who are successful and acknowledged in society today display strength.A definition of ââ¬Å"ladyfingersâ⬠is ââ¬Å"lacking in strength, force, or virility'. Ladyfingers for a ââ¬Å"Woman Mâ⬠who is rough, destructive, vulgar and violent would be empowering. She will be empowered by being more gentle and fruitful in everyday life. For example, this woman being more nurturing toward her children and taking time to listen and understand before acting on impulse. Ladyfingers for a ââ¬Å"Woman Nâ⬠who is meek, gentle, weak and pleasant would not be demeaning until she tries to stand up for a belief or position.Woman N will be demeaned by being discouraged and falling short of her position. The more timid she is the easier it is for people to shun her and her ideas. The more she is shot down people will look at her less seriously. The more people see how weak she is they will be comfortable with dismissing her. A definition of ââ¬Å"demeanâ⬠Is ââ¬Å"to lower character, status, or reputationâ⬠. There are many things that can lower character, status, or reputation. For example, a loss of wages, a loss of respect, a loss of a position, etc.Ladyfingers should not demean a woman. I am assuming the word ââ¬Å"lady' In the word ââ¬Å"ladyfingersâ⬠Implies that ladyfingers Is safe for women. Therefore, a woman being ladylike should not be lowered in character, status or reputation. If a lady can be ladylike without negative percussion, then who can? The definition of ââ¬Å"ladyfingersâ⬠Implies that being feminine and r esilient cannot co-exalts together In one woman. The main reason ladyfingers raises a concern for women Is because women don't want to be treated unfairly and women want to be heard.The women In society today who are successful In their craft are assertive and aggressive. Women who are aggressive and assertive may be Intimidating but they are the women who made It out of the shadows and Into a spotlight. All women need strength to be Independent and sufficient at what Is required of them In their dally lives Ladyfingers can be empowering or demeaning depending on the woman and the circumstance. Ladyfingers raises concern for women. Therefore, ladyfingers raises a concern for women.Ladyfingers Is empowering for women Like ââ¬ËWoman Mâ⬠but causes ââ¬Å"Woman Nâ⬠to become put down overtime. According to the definitions women who are successful today are not ladylike and this Is fine. These women combated what was against them In such a way that they accomplished their g oals and get where they wanted to be. However, women should be able to be ladylike without worrying about being treated unfairly, overlooked and disrespected. Dillydallies empowering or demeaning By lady dismissing her. A definition of ââ¬Å"demeanâ⬠is ââ¬Å"to lower character, status, or reputationâ⬠. Mean a woman. I am assuming the word ââ¬Å"lady' in the word ââ¬Å"ladyfingersâ⬠implies that ladyfingers is safe for women. Therefore, a woman being ladylike should not be repercussion, then who can? The definition of ââ¬Å"ladyfingersâ⬠implies that being feminine and resilient cannot co-exist together in one woman. The main reason ladyfingers raises a concern for women is because women don't want to be treated unfairly and women want to be heard. The women in society today who are successful in their craft are assertive and aggressive.Women who are aggressive and assertive may be intimidating but they are the women who made it out of the shadows and into a spotlight. All women need strength to be independent and sufficient at what is required of them in their daily lives Ladyfingers can be women. Ladyfingers is empowering for women like ââ¬Å"Woman Mâ⬠but causes ââ¬Å"Woman Nâ⬠to become put down overtime. According to the definitions women who are successful today are not ladylike and this is fine. These women combated what was against them in such a way that they accomplished their goals and get where they
Wednesday, October 9, 2019
Balance Sheet and Annual Financial Statements
The directors are responsible for the preparation and fair presentation of the annual financial statements of the Company and Group, comprising the directorsââ¬â¢ report, the statements of financial position as at June 2013, the statements of comprehensive income, changes in equity and cash flows for the year then ended, and the notes to the financial statements, which include a summary of significant accounting policies and other explanatory notes, in accordance with International Financial Reporting Standards (IFRSs) and the requirements of the Companies Act of South Africa. The directors are satisfied that the information contained in the annual financial statements fairly represents the financial position at year-end and the financial performance and cash flows of the Company and Group. The directors are also responsible for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and for maintaining adequate accounting records and an effective system of risk management as well as the preparation of the supplementary schedules included in these financial statements. The directors believe that the Company and Group have adequate resources to continue trading as a going concern in the foreseeable future. The annual financial statements support the viability of the Company and the Group. The Groupââ¬â¢s external auditors, PricewaterhouseCoopers Incorporated, audited the Company and Group annual financial statements, and their report is presented on page 5. The external auditors were given unrestricted access to all financial records and related data, including minutes of all meetings of shareholders, the board of directors and committees of the board. The directors believe that all representations made to the independent auditors during their audit are valid and appropriate. Approval of Annual Financial Statements The Company and Group annual financial statements of Shoprite Holdings Ltd, as identified in the first paragraph, were approved by the Board of directors on 19 August 2013 and signed on its behalf by: CH Wiese Chairman JW Basson Chief Executive Officer Certificate of the Company Secretary In terms of section 88(2)(e) of the Companies Act no 71 of 2008 (as amended) I, PG du Preez, in my capacity as Company Secretary, confirm that for the year ended 30 June 2013, the Company has lodged with the Companies and Intellectual Property Commission, all such returns as are required of a public company in terms of the Companies Act and that all such returns and notices are true, correct and up to date. PG du Preez Company Secretary 19 August 2013 Directorsââ¬â¢ Report Shoprite Holdings Ltd and its Subsidiaries 2 NATURE OF BUSINESS Shoprite Holdings Limited (ââ¬Å"Shoprite Holdingsâ⬠) is an investment holding company listed on the Johannesburg Stock Exchange Limited (ââ¬Å"JSEâ⬠) in the ââ¬Å"food retailers wholesalersâ⬠sector. Secondary listings are also maintained on the Namibian and Zambian Stock Exchanges. supermarket premises or developing new shopping centres to accommodate one of the Groupââ¬â¢s supermarket formats. New retail developments and the redevelopment of existing properties are supervised through every stage of the planning-, design- and construction process. SHOPRITE INVESTMENTS LTD: SHOPRITE HOLDINGS COMPRISES OF THE FOLLOWING MAIN SUBSIDIARIES: As a wholly owned subsidiary of Shoprite Holdings, Shoprite Investments conducts the Groupââ¬â¢s treasury function and financing of credit sales to third parties. SHOPRITE CHECKERS (PTY) LTD: Supermarkets: Serves a broad customer base through our Shoprite, Checkers, Checkers Hyper and Usave store formats. Supply Chain Management: Supplies the Groupââ¬â¢s outlets in South Africa and 16 Non-RSA countries. The Group prides itself in running a state-ofthe-art distribution operation and became the first South African retailer to receive the ISO 9002 accreditation for import and export handling. Fast Foods: The Hungry Lion chain now boasts modern, well-designed stores with an inescapable focus on fried chicken and operates outlets within South Africa, Botswana, Zambia, Lesotho, Swaziland, Namibia, Angola and the Democratic Republic of Congo. Franchise: The OK Franchise Divisionââ¬â¢s stores offer a wide range of perishable and non-perishable food items and liquor under the OK, Friendly Grocer, 7-Eleven, Megasave en Sentra brands. Freshmark: Freshmark is the Groupââ¬â¢s fruit and vegetable procurement and distribution arm and supplies fresh produce to the Groupââ¬â¢s retail outlets. As one of the largest buyers of fresh produce in South Africa, Freshmark also imports fruit and vegetables to ensure a wide variety and continuity of traditionally seasonal fresh produce. Liquor Stores: Trading under the Shoprite and Checkers LiquorShop brands respectively, the liquor shops have extended the Groupââ¬â¢s offering by providing a selection of wines, beers and a wide range of premium spirits to its customers. Meat Markets: The Groupââ¬â¢s meat market division is the largest retailer of fresh meat on the African continent. Customers are served through in-store butcheries that employ qualified butchers and technicians. Money Markets: Money Markets offer a comprehensive range of financial services and products to the Groupââ¬â¢s customers through dedicated in-store service counters. Furniture: The Furniture division offers furniture, electrical appliances and home entertainment products to customers for cash or credit through its OK Furniture, OK Power Express and House Home outlets in South Africa, Botswana, Namibia, Swaziland, Lesotho, Zambia, Mozambique and Angola. Pharmacies and wholesale distribution: MediRiteââ¬â¢s in-store pharmacies offer consumers an easy access to affordable healthcare and healthcare professionals. These in-store dispensaries currently operate throughout South Africa and also in Angola and Swaziland. The Groupââ¬â¢s pharmaceutical wholesaler, Transpharm, sells and distributes a wide range of pharmaceutical products and surgical equipment to hospitals and clinics, dispensing doctors, veterinary surgeons and private and corporate pharmacies. Properties: This division is tasked with the responsibility of expanding the supermarket portfolio through the identification and leasing of new SHOPRITE HOLDINGS LTD ANNUAL FINANCIAL STATEMENTS 2013 COMPUTICKET (PTY) LTD: As a premier ticketing solution provider and one of the most recognised brand names, Computicket offers theatre, concert, festival, sport and cinema tickets along with bus tickets and gift vouchers through a network of outlets located across South Africa and Namibia, a call centre as well as the Computicket website. Computicket also offers travel packages. SHOPRITE INTERNATIONAL LTD: Incorporated in the Republic of Mauritius, Shoprite International is the holding company for the majority of the Groupââ¬â¢s non-South African retail and property investments. SHOPRITE INSURANCE COMPANY LTD: Provides first and third party short-term insurance to the Group and its customers. OTHER GROUP SUBSIDIARIES: The interests of Shoprite Holdings in other subsidiaries are set out on pageà 69 of the Annual Financial Statements. FINANCIAL REVIEW The Groupââ¬â¢s headline earnings per share amounts to 675,4 cents for the year (2012: 607,0 cents). Details of the profit of Shoprite Holdings and its subsidiaries are contained in the statement of comprehensive income on page 7 with reference to the operating segment information on page 23. The financial position of Shoprite Holdings and its subsidiaries are recorded in the statement of financial position on page 6. Further details are furnished in the notes to the annual financial statements on page 10 to 68. The Groupââ¬â¢s net asset value per share as at 30 June 2013 was 2à 837 cents (2012: 2à 382 cents). DISTRIBUTION TO SHAREHOLDERS PREFERENCE DIVIDENDS Details are reflected in note 27 to the Groupââ¬â¢s Annual Financial Statements. ORDINARY DIVIDENDS An interim cash dividend (no. 128) of 123 cents per share was paid on 18à March 2013. A final dividend (no. 129) of 215 cents per share, is payable on 16 September 2013, bringing the total dividend for the year to 338 cents (2012: 303 cents) per ordinary share. 3 SHARE CAPITAL The authorised share capital of Shoprite Holdings remained unchanged at 650 000 000 (six hundred and fifty million) ordinary shares of 113,4 cents (one hundred and thirteen comma four cents) each. There was no movement in the number of issued Shoprite Holdings ordinary shares which remained at 570 579 460 shares of 113,4 cents each. On 28 June 2012, shareholders approved the issue of an additional 13à 803à 405 non-convertible, non-participating, no par value deferred shares in the share capital of Shoprite Holdings to Thibault Square Financial Services (Pty) Ltd pursuant to the issue of 27à 100à 000 ordinary shares during the previous reporting period. These deferred shares were however only issued on 25 July 2012. As at 30 June 2013, 35 436 472 (6,2%) ordinary shares were held as treasury shares by a wholly owned subsidiary of Shoprite Holdings. GOING CONCERN The annual financial statements of the Group were prepared on a going concern basis. The Board has performed a formal review of the Groupââ¬â¢s results and its ability to continue trading as a going concern in the foreseeable future. The directors of Shoprite Holdings confirm that they are satisfied that the Group has adequate resources to continue in business for the foreseeable future. During the reporting period the following special resolutions were passed by main Group subsidiaries: SHOPRITE CHECKERS (PTY) LTD ââ¬â Special resolution number 1: Approval of new Memorandum of Incorporation; and ââ¬â Special resolution number 2: Financial Assistance to Subsidiaries, Related and inter-related entities. SHOPRITE INVESTMENTS LTD ââ¬â Special resolution number 1: Approval of new Memorandum of Incorporation. COMPUTICKET (PTY) LTD ââ¬â Special resolution number 1: Approval of new Memorandum of Incorporation. SHOPRITE INTERNATIONAL LTD Special resolution number 1: Approval of new Constitution. SHOPRITE INSURANCE COMPANY LTD ââ¬â Special resolution number 1: Approval of new Memorandum of Incorporation. BORROWINGS DIRECTORS AND SECRETARY Shoprite Holdings has unlimited borrowing powers in terms of its Memorandum of Incorporation. The Groupââ¬â¢s overall level of debt increased from R4à 035 million to R4à 151 million during the financial year under review. The directorsââ¬â¢ names and details are furnished on pages 8 and 9 and the company secretaryââ¬â¢s name, business and postal address on page 67 of the Integrated Report. In terms of the Memorandum of Incorporation of Shoprite Holdings (ââ¬Å"the MOIâ⬠), no less than one third of the non-executive directors shall retire by rotation at each Annual General Meeting. Dr CH Wiese, Messrs EC Kieswetter, JA Louw and JF Malherbe retire as directors, in terms of paragraph 33. 5. 1 of the MOI of the Company, at the Annual General Meeting. Dr CH Wiese, Messrs EC Kieswetter and JAà Louw have offered themselves for re-election as directors of Shoprite Holdings. The board supports the re-election of these directors. SPECIAL RESOLUTIONS At the Annual General Meeting of Shoprite Holdings held on 29 October 2012, shareholders approved the following special resolutions: ââ¬â Special resolution number 1: Remuneration payable to Non-Executive Directors; ââ¬â Special resolution number 2: Financial Assistance to Subsidiaries, Related and inter-related entities; ââ¬â Special resolution number 3: Financial Assistance for Subscription of Securities; ââ¬â Special resolution number 4: General Approval to repurchase shares; and ââ¬â Special resolution number 5: Approval of new Memorandum of Incorporation as proposed by the Board. Directorsââ¬â¢ Report (continued) The companyââ¬â¢s directors are responsible for the preparation and fair presentation of these consolidated and separate financial statements in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of consolidated and separate financial statements that are free from material misstatement, whether due to fraud or error. AUDITORââ¬â¢S RESPONSIBILITY Our responsibility is to express an opinion on these consolidated and separate financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated and separate financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditorââ¬â¢s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entityââ¬â¢s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entityââ¬â¢s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. OPINION In our opinion, the consolidated and separate financial statements present fairly, in all material respects, the consolidated and separate financial position of Shoprite Holdings Limited as at 30 June 2013, and its consolidated and separate financial performance and its consolidated and separate cash flows for the year then ended in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa. OTHER REPORTS REQUIRED BY THE COMPANIES ACT As part of our audit of the consolidated and separate financial statements for the year ended 30 June 2013, we have read the Directorsââ¬â¢ Report, the Audit Committeeââ¬â¢s Report and the Company Secretaryââ¬â¢s Certificate for the purpose of identifying whether there are material inconsistencies between these reports and the audited consolidated and separate financial statements. These reports are the responsibility of the respective preparers. Based on reading these reports we have not identified material inconsistencies between these reports and the audited consolidated and separate financial statements. Theà most significant assumptions and estimates used in applying the Groupââ¬â¢s accounting policies relate to the following: a) Impairment of assets: The Group performs a review of loss-making stores and considers the need for the impairment of assets under these circumstances. This determination requires significant judgment. The Group evaluates amongst other things, the duration and extent of the losses, the near-term business outlook for the store, and the possible redeployment of the assets between stores. Refer to notes 3, 9 and 26. Useful lives of assets: In determining the depreciation and amortisation charge for property, plant and equipment and intangible assets, management applies judgment in estimating the useful lives and residual values of these different asset classes. Refer to notes 3, 9 and 21. c) Income taxes: The Group is subject to income taxes in numerous jurisdictions. Significant judgment is required in determining the worldwide accrual for income taxes. The Group recognises liabilities for anticipated uncertain income tax positions based on estimates of potential additional taxes due. With regards to deferred income tax assets for unutilised income tax losses, judgment is also required to whether sufficient future taxable income will be available against which these losses can be utilised. Refer to notes 1. 11 and 28. d) Allowances for doubtful debts: Trade receivables include instalment sale debtors and franchise debtors for which allowances for impairment are made in accordance with the accounting policy in note 1. 15. These calculations involve the discounting of projected future cash flows and require the use of estimates. Details regarding the allowances are set out in note 12. e) Employee benefit accruals and provisions: Various assumptions are applied in determining the valuations of post-retirement medical benefits, share based payment accruals and long term employee benefits as set out in notes 1. 20, 1. 22, 14, 17 and 35. Estimates and assumptions that have a significant risk of causing a material adjustment to the carrying value of assets and liabilities in a subsequent year relate to the following: income taxes; allowances for doubtful debts and employee benefit allowances. All estimates and underlying assumptions are based on historical experience and various other factors that management believes are reasonable under the circumstances. The results of these estimates form the basis of judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and any affected future periods. Use of adjusted measures The measures listed below are presented as management believes it to be relevant to the understanding of the Groupââ¬â¢s financial performance. These measures are used for internal performance analysis and provide additional useful information on underlying trends to equity holders. These measures are not defined terms under IFRS and may therefore not be comparable with similarly titled measures reported by other entities. It is not intended to be a substitute for, or superior to, measures as required by IFRS. a) Trading profit on the face of the statement of comprehensive income, being the Groupââ¬â¢s operating results excluding foreign exchange rate differences and income or expenditure of a capital nature. b) Income or expenditure of a capital nature on the face of the statement of comprehensive income, being all re-measurements excluded from the calculation of headline earnings per share in accordance with the guidance contained in SAICA Circular 3/2012: Headline Earnings. The principal items that will be included under this measure are: gains and losses on disposal and scrapping of property, plant and equipment, intangible assets and assets held for sale; impairments or reversal of impairments; any non-trading items such as gains and losses on disposal of investments, operations and subsidiaries. c) Interest received on the face of the statement of comprehensive income, being only interest received on call and operating bank account balances. Subsidiaries Subsidiaries are entities (including special purpose entities) which are, directly or indirectly, controlled by the Group. Control is established where the Group has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group controls another.
Tuesday, October 8, 2019
Regarding Teslas direct to consumer expansion into China via opening PowerPoint Presentation
Regarding Teslas direct to consumer expansion into China via opening 12 new stores - PowerPoint Presentation Example We shall be using search research instruments like questionnaires which will have clearly defined questions. Other tools of collecting data to be applied include observation. All areas of the study will be defined before the collection of data. If we are successful the study will be able to copied or proven by future researchers. As well, it can be used to foretell future outcomes and investigate causal outcomes. According to University of Southern California Online Library for a research paper to be effective there are some rules that need following. For starters, the methodology must be reliable so that its results are not questioned. Secondly, it is imperative that readers be aware of how data being presented to them was gathered. This will give them confidence in knowing that the data is varied. A researcher must justify why they chose one methodology over another (libguides.usc.edu) Accepted standards of data collection must be applied if a methodology such as a questionnaire is used this is to make sure that the respondents were given ample time and space to answer. In deciding the research method itââ¬â¢s important to keep the end goal in mind this will help determine factors such as sample size. Problems incurred in the period of data collection must be accessed and with this the outcome of the final project
Monday, October 7, 2019
THEMATIC UNIT Assignment Example | Topics and Well Written Essays - 1250 words
THEMATIC UNIT - Assignment Example The teacher will say: "Today class, we are going to be talking about one of my favorite Japanese festivals! The cherry blossom festival!" (The teacher will pass the cherry blossoms around for students to touch) CD of Japanese traditional songs, (including "Sakura Sakura, "Moonlight on the Ruined Castle, and "Star Festival Song"- these songs are available, free of copyright from Mama Lisas world (see resources). "One important thing to remember before you decorate is that all kimonos have a theme. The theme can be springtime, winter, flowers, cars, anything you like. Write your theme on the sleeve of your kimono before you begin drawing." "The first thing we must do is give our logs a title. The title for this project is Bamboo Bonanza. Please write this down on the front of your folder. Then, write your name in the upper right hand corner." "Write the date at the top right corner of the page. You will date the page, each day. We will be writing on the front and back of each page. Today, you will write your hypothesis and make your first measurements" CD of Japanese traditional songs, (including "Sakura Sakura, "Moonlight on the Ruined Castle, and "Star Festival Song"- these songs are available, free of copyright from Mama Lisas world (see resources). "This song is a song that is normally played at the star festival. This festival is special because it is held at night. During the festival, little boys and girls write their wishes on paper notes, like this" (show pre-made note) and hope that their wish will come
Sunday, October 6, 2019
Business Essay Example | Topics and Well Written Essays - 250 words - 23
Business - Essay Example It is vital for tracking supply components and managementââ¬â¢s communication to workers. Another prominent way in which workers may utilize tablets or smart phones regards the system of instant messaging. It was previously regarded as personal. However, it proves as a fast and a cost-effective way of communicating. As regards to this system, managers and fellow workers can be aware of the workers that are assigned at their desks. It proves as an effective way of attaining crucial and fast information. There are two security concerns that a business may have with employees that communicate outside a network. A crucial concern pertains to the issue of confidentiality (Salomon, 2003). This regards the concept whether information is available to the right entitiesââ¬â¢ or owners. An example regards the aspect of a credit card transaction. Such information should only be available to the buyer and seller. In this aspect, credit cards require encryption in order that it remains inaccessible to other networks and others individuals. Another critical issue concerns with the aspect of data integrity (Salomon, 2003). In data integrity, the same should not be modified in an undetectable way. The breach of integrity occurs when another force modifies data during its transit. Users can attain harm on the breach of data. This regards the alteration of personal information that may implicate an individual fraud or
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