A Rhetoric Analysis of Crime Scene Profiling Essay - 275 Words

A Rhetoric Analysis of Crime Scene Profiling (Essay Sample) Content: Studentà ¢Ã¢â€š ¬s NameInstructorà ¢Ã¢â€š ¬s NameCourse NumberDateA Rhetoric Analysis of Crime Scene ProfilingThe author focuses on the dramatic nature of a crime scene profiling and the technique used to infer the motivations that lay behind a baffling but rapid familiar human act or else the "the stranger killing." The article argues that the technique of interpreting the crime scene is essentially rhetoric and employs the element of Elliott Leyton dramatistic pentad. Serial crimes have been happening and explosions of violence in different ways. They suggest a level of anger and socially motivated vengeance that is sometimes hard to understand why such incidences occur.However, the work of the Canadian anthropologist Elliott Leyton, as well as that of several criminologists, reporters, and other aggressive legal action professionals, indicates that such functions can be interpreted once we comprehend how to "read" their significance. Studying how to do so is from a realistic viewpoint a matter of some emergency, since a variety of several and sequential killers are increasing. As Elliott Leyton explains, "until the Sixties, they were flaws who showed up perhaps once a decade, but by the 1980's, one was produced almost each thirty days. According to unofficial US Rights Division reports, there may be as many as one hundred several killers eliminating in America.No one knows with confidence that is a serial killer, although the concepts are several. Some professionals highlight characteristics over develop as the main boost of such psychopathic behavior; others point to a severe child years in which an aggressive or murderous mindset may have been "formed and broken early;" still others achieve for a public description. Whatever the full description, however, the objective for such aggressive functions seems to be part of a bigger design of public estrangement, powerful emotional department, and the wish for representational transcendence. Th e information such scammers keep behind in the remains of their functions can assist us to terminate to such rampages, "if only people could determine how to comprehend their conditions and actions" (n.pg)Finding solutions to concerns of significance and objective behind the unique assault is the purpose of legal profiling, a strategy of research recognized in the starting 1980's by the FBIà ¢Ã¢â€š ¬s Behavior Sciences Device. Profiling is known on extensive and methodical research of the violators and the functions they commit; as a strategy of research, it works on "the concept that actions show character," (n.pg) and snacks the aggressive act as a type of dilemma of vengeance and modification. Profiling represents that the legal action field contains styles that give signs to the aggressive or sequential offenderà ¢Ã¢â€š ¬s qualifications, behavioral eccentricities, and even physical features. These styles can be uncovered through a methodical research of key components of what , where, when, and how, which in turn lead to solutions to the concerns that most avoid us.The studying of individual representational functions to locate the purposes secured in them is a fundamentally rhetorical action, and the more reliable the inspiration for the act, the more it whines out for rhetorical research. This is certainly true of aggressive crime, "in the case of every terrible legal action since the starting of society, there is always that agonizing, essential question: what type of person could have done such a thing?" (n.pg). In a look for a way of responding to these concerns, Leyton started an extensive research of imprisoned felons, collecting useful information into a systematized and useful information financial institution. What they constructed was, basically, a "grammar" of the representational components of aggressive legal action, and they found that the terminology of a legal action field, like any other program of representational representations, has traditional components and components that the profiler can learn to comprehend.The author locates the key percentages of scene-act and scene-agent "at the very middle of inspirational presumptions, thus focusing the forming energy of field in all rhetorical communications. The scene is the generative phrase in profiling, an unavoidable concentrate since the profilerà ¢Ã¢â€š ¬s research has to start with the criminal activity field. By learning the connection between this area and the aggressive act, a knowledgeable profiler can create implications about the offenderà ¢Ã¢â€š ¬s mindset and inspiration, two essential functions in gradually finding his identification. These two percentages determine noticeably in profiling, since the detective has no option but to start with the criminal activity field as he efforts to determine the significance and purpose of the act. From these, the profiler can infer details about the offenderà ¢Ã¢â€š ¬s mindset, another critical factor in gradu ally identifying the criminal of an aggressive criminal activity.The psychological and mental satisfaction of the act is the outcomes of a killerà ¢Ã¢â€š ¬s saying an identification that he cannot otherwise accomplish or maintain. The author factors out that, if an aggressive perpetrator isnà ¢Ã¢â€š ¬t "neutralized" he will earlier or later reoffend since the design in such situations is an escalation. Such a perpetrator will "not . . . quit on his own"...

International Enrollment At A Small Liberal Arts College

Introduction- Northland College, a small liberal arts college located in Ashland, WI, has made the decision to increase international enrollment at both the undergraduate and graduate level. The decision was created to increase financial stability and international enrollment. The increase in enrollment is meant to increase diversity and to improve global awareness on campus for all students. The VP for Student Affairs is concerned about creating a campus environment that will enable international students to be academically and socially successful and she wants the larger campus environment to be enriched by the entry of this increasing population of international students. Essentially, she wants the university to be prepared and proactive in serving these students and their classmates. Creating a more global and internationally diverse population has become a trend and many other universities are moving in this direction. The purpose of this shift to a more global population provi des many benefits to the campus community. However, there are also some challenges that must be addressed in this shift in order to have the best chances of success with the implementation of this trend. In this paper, issues such as college environment, involvement, engagement, and integration of students, both domestic and international, will be reviewed. This will include looking at current research and theories of college students. That information will be then used to offer solutionsShow MoreRelatedGroup Policy Paper For Profits Institutions1447 Words   |  6 PagesPolicy Paper—For-Profits Institutions Policy: Complete College Tennessee Act of 2010 Relevant History Higher education attainment is one important parameter of national competitiveness in today’s increasing global world. Compare to 1990, today, the rank of U.S. in the world in four-year degree attainment dropped from the 1st to the 12th. Therefore, President Obama set a new goal for the United States to be first in the world again in college attainment by 2020, in order to remain global competitiveRead MoreThe Importance Of Education In Education981 Words   |  4 Pagessubsequent enrollment in public school, I was startled at the new environment I was thrown into. I found myself caged in the limited educational opportunities, the monetization of educational standards, and incentives offered for certain fields of study. As my schooling continued, the underlying forces acting upon the country’s education system became increasingly more apparent. My high school seemed to offer a strange plethora of advanced courses, while simultaneously offering normal liberal arts, soci alRead MoreOv Essay1499 Words   |  6 Pagesto students who do not fit these demographics. This video can be found on Ohio State University’s Youtube page, titled â€Å"Ohio State National TV Commercial.† It is unique because it attempts to appeal to students who may not consider OSU, such as international or non-traditional students, or perhaps students of color.   Ã‚  Ã‚   The video begins with a quick shot of about ten to fifteen students, each student possessing a set of characteristics unique from the one before them. 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Globalization is not a new concept in higher education; however, the impact of globalization and its affect on rural communities is becoming more apparent. â€Å"The impact of globalization, bothRead MoreContinuing Crisis in Tertiary Education of Developing and Transition Countries3848 Words   |  16 Pagesin their everyday’s living. 3. Gender- it is also a barrier in the education of tertiary level. Gender differences in tertiary enrollment in some of the countries are very visible as shown in the table: Gender Disparity in Enrollment and Teacher Deployment, Selected Countries, 1997 Region and country | Combined primary- and secondary-level gross enrollment ratio | Tertiary-level students per 1,000 population | Proportion of women in tertiary education (percent) | Share of female teachersRead MoreKnowledge And Reflection Paper : History Of Higher Education2287 Words   |  10 Pagesin 1636, formerly the â€Å"New College,† (Rudolph, 1990) higher education alongside many revolutionary ideas were born that continue to influence our higher learning institutions today ranging from: curriculum development, the Yale Report, college faculty, financing of colleges, and student fife. 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Patricia M. Flynn, PhD., Departments of Economics and Management, Bentley College, Waltham, MA, pflynn@bentley.edu. Michael A. Quinn, PhD., Department of Economics, Bentley College, mquinn@bentley.edu, 781-891-2938. * In spite of these claims, and an extensive literature on trends in Economics majors, there has been little analysis on Economics being a good choice forRead MoreNova Scotia2984 Words   |  12 PagesMountains, which rise to 367 m (1204 ft) atop Nuttby Mountain; and the eastern section contains the Cape Breton Highlands, with the provinces highest point. The Annapolis Lowland, in the west, is a small area with considerable fertile soil. Nova Scotias fourth region, the Maritime Plain, occupies a small region fronting on Northumberland Strait. The plain is characterized by a low, undulating landscape and substantial areas of fertile soil. History The area now known as Nova Scotia was originally

The Transportation Security Administration is Ineffective...

Shortly after 9/11 twelve years ago, the federal government created the Transportation Security Administration (TSA) to protect air travel and prevent similar attacks. In 2012, the TSA had a budget of $8.1 billion, and while it claims to improve airport security, it fails to do so. Additionally, their checkpoints are privacy-invasive and cumbersome, negatively impacting the air travel industry. For these reasons, the agency should be abolished. As a response to the 9/11 attacks, one would expect that the TSA would improve airport security. In reality, its just security theater. Originally, the use of metal detectors and luggage x-rays in airport security checkpoints was enough. However, on December 25, 2009, an inbound international†¦show more content†¦Still, many people choose not to go through the 3D scanner and opt to receive a pat-down instead. Many horror stories of overly invasive pat-downs make the news. In one instance, a 95-year-old cancer patient was forced to rem ove her adult diaper, traumatizing her. In response to the news coverage, the TSA maintains that they acted respectfully and professionally[4]. In another instance, a baby was given a thorough pat-down[5]. Senator Claire McCaskill of Missouri said after a certain pat-down: When you have the traveling public tell you that sometimes these pat-downs are unacceptable, trust me, they are not exaggerating. There are many times that women put hands on me in a way that if it was your daughter or your sister or your wife you would be upset.[6] Such incidents make the public wary of the TSAs privacy policies and intentions. Finally, the TSAs cumbersome and invasive screening process hurts the air travel industry. A 2010 poll showed that 35% of travelers said they plan to fly less, many citing the TSA as the reason[7]. Another survey in 2008 found that air travellers avoided 41 million trips due to perceived problems with the air travel system. This avoidance is estimated to have cost airlines $9.4[8]. The tourism industry is one of Americas biggest industries. In 2010, the tourism industryShow MoreRelatedThe Transportation Service Administration Directorate1734 Words   |  7 Pagesreport below is a decision support paper for the Transportation Service Administration directorate, which is a directorate under the department of homeland security. The main purpose of this directorate is to ensure the safety of the United States’ transport infrastructure. The main objective of this paper is to analyze the objectives of the TSA and determine whether they are in alignment with the objectives of the department of homeland security. This ensures that the directorate works towards achievingRead MoreThe Security Administration ( Tsa )1133 Words   |  5 Pageschanges to the security of aviation and border protection in the United States. Three agencies were significantly impacted by these changes and the aftermath of 9/11: Transportation Security Administration (TSA), U. S. Customs and Border Protection (CBP), and Federal Air Marshal (FAM). However, 14 years later is important to review the changes which were implemented by sweeping popularity following 9/11 and evaluate their effectiveness. The Transportation Security Administration (TSA) was establishedRead MoreTsa And Transportation Security Administration916 Words   |  4 PagesStates established a Transportation Security Administration (TSA) and heighten its security throughout the transportation system, which were designed to prevent similar attacks in the future. 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Aviation Security is techniques and methodsRead MoreThe Attack On The United States976 Words   |  4 Pagesplayer in global stage, it will be a target of a terrorist attack, so there must be an effective plan to finally end the threat of terrorism. The counter-terrorism strategy of the United States following the Attack on September 11 has been largely ineffective. In order to end the Fourth Wave of Modern Terrorism, there must be a strategy shift within the United States government while simultaneously creating a counter-narrative to oppose Al-Qaeda s propaganda. The Fourth Wave of Terrorism began withRead MoreAirport Security : Before And After 9 / 11 Essay1855 Words   |  8 PagesAirport Security: Before and After 9/11 Since the beginning of aviation, aircraft have been used for other intentions besides carrying passengers and cargo. They have been used as weapons of war dating all the way back to the first world war, and the use of aircraft has enlightened the advancement of the aviation. â€Å"Throughout the history of aviation, the greatest progress in flight has been made during time when either war or the threat of war was present† (Millspaugh, et al., 2008, p. 33). HoweverRead MoreThe Department Of Homeland Security Supplies A National Protection Plan1528 Words   |  7 PagesThe Department of Homeland Security supplies a national protection plan concerning critical infrastructure security. This plan targets a wide audience, including public and private critical infrastructure owners and administrators. Managing risks through identifying, deterring, and disrupting threats to critical infrastructure is the direct focus of this plan. The ability of an organization to reduce the impact o f a threat that has occurred and reducing the impact of one that may occur is essential

There are numerous numbers of novels and books that offer...

There are numerous numbers of novels and books that offer different portrayals of the female gender and femininity in the early nineteenth century, each novel shedding a different light on women, their gender role, and the definition of femininity during this time period. The first thought that pops into most people’s minds is Mary Wollstonecraft’s A Vindication of the Rights of Woman or any Jane Austen novel. People do not typically think of Mary Shelley’s Frankenstein. Nonetheless Frankenstein offers us the reader an extremely well portrayal of the female gender in the early nineteenth century while also providing us with the cautionary tell on why no man should ever attempt to play God for the reason that only God can play God. In this†¦show more content†¦In more common terms femininity is to be passive, eager to please, male dependent, and unenlightened. However the characteristic of femininity and being a women most stressed is that women and femin inity are own by men and masculinity, in short all women belong to men. While reading her daughter, Mary Shelley’s novel Frankenstein it can be argued that she used Wollstonecraft’s definition of femininity to create characters such as Elizabeth Lavenza, Justine Moritz, and Caroline Frankenstein. Each of these female characters displays more than one of the characteristics of femininity. One character that displays all of the characteristics is Elizabeth Lavenza. Elizabeth is the only female character to appear in all three volumes of the novel. She is also the cousin, and wife to Frankenstein’s main character Victor. She embodies every characteristic of femininity and the female gender described by Wollstonecraft. This description of Elizabeth is â€Å"She was docile and good tempered, yet gay and playful as a summer insect.†. (Shelley, Pg. 20) That was Victor’s description of Elizabeth when they were children; she remains that way throughout the entirety of the novel. That quotation easily supports Wollstonecraft’s argument that women are taught from infancy that they are to remain docile. The description describes Elizabeth as beingShow MoreRelatedArchetypes in Frankenstien and the Birthmark2001 Words   |  9 PagesThe novel Frankenstein was written by Mary Shelly in 1818, since then the story has become a classic archetype. The Birthmark by Nathaniel Hawthorne, follows this archetype. Although The Birthmark and Frankenstein are not identical both stories have similar archetypal characters and share similar themes of abused power and redemption. The Frankenstein archetype requires three types of characters: a obsessive, mad scientist, a pure kind feminine presents and a monster, both sympathetic and ruthlessRead MoreFrankenstien vs Dr.Jekly and Mr. Hyde1495 Words   |  6 PagesBoth Robert Louis Stevensons Dr. Jekyll and Mr. Hyde and Mary Shelleys Frankenstein tell cautionary tales of scientists abusing their creative powers to exist in another sphere where they cannot be directly blamed for their actions. Though Frankensteins creation is a Creature distinct from his creator while Dr. Jekyll metamorphoses into Mr. Hyde, the double of each protagonist progressively grows more violent throughout his story. By doing so he symbolizes his creators repressed desires inRead MoreVictor Frankensteins Anchor in Frankenstien by Mary Shelley538 Words   |  2 PagesAn anchor can be referred to as an object that holds a ship in place or an idea that a person clings to for personal stability. 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Until the end, he tells his experience to the force but wasRead MoreEssay about Frankenstien All Behavior Is L616 Words   |  3 Pages The monsteramp;#8217;s behavior was directly related to, his experiences with society and its treatment of him. All behavior is learned, therefore if the monster was to be good or evil depended on societies reaction to him. Even though the monster had a fully matured body, he was like a child because he had no memories or experiences of his own. When the monster was given life he had no concept of good or evil. Everything that he did or experienced was something new to him. All of the monsteramp;#8217;sRead MoreIdentity in Frankenstien , Beowulf, and Sir Gawin and the Green Knight1155 Words   |  5 PagesSome battles are more important than other’s like the one the character endures eternally. British literature as a whole pertains a lot of literary elements. But within these stories the most prominent is identity. 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When he realizes that his creature is not a beautifulRead More Essay on Obsession in Frankenstein and Dr. Jekyll and Mr. Hyde901 Words   |  4 PagesThe strange thing about obsession is the absolute inability of the person, once obsessed, to understand their own actions in retrospect. Both Victor Frankenstien, of Marry Shelley’s Frankenstein, and Henry Jekyll, of Robert Louis Stevenson’s The Strange Case of Dr. Jekyll and Mr. Hyde fit the criteria of one who is obsessed. With Victor Frankenstien, obsession came in the form of a lust for fame. Victor’s own word reflect his inability to understand or control his own actions.nbsp;nbsp;nbsp;Read MoreThings Fall Apart By Chinua Achebe1365 Words   |  6 Pagesreligious backgrounds and thought that only â€Å"God† must be the creator of man, and humans must not try to emulate him. They often viewed science as a threat to their religion and society. However, Frankenstien wanted to learn how to create a new life since â€Å"It was the secrets of heaven and earth that [Frankenstien] desired to learn†¦ [his] inquiries were directed to†¦the physical secrets of the world.† The creature calls Frankenstein natural lord and my creator which are both religious language referringRead MoreChristiaan Neethling Barnard: Pioneer in Cardiothoracic Surgery597 Words   |  3 PagesHe took chances and performed surgical feats that most people felt were impossible. Barnard performed the hart transplant when no one else dared. Most were not ready for such innovations. The world thought human transplants were just tales of Frankenstien for movie entertainment. Barnards surgical career was cut short due to severe Rheumatoid Arthritis. His dedication and talent, unwavering. He remained a surgical consultant and wrote books for the remainder of his life. He died on vacation

Walt Disney The World s First Theme Park - 1044 Words

Walt Disney became an icon in the United Sates through his accomplishments and innovations. He is known for his variety of movies, theme parks, and institutions. Disney was the first to invent a carton in full color. Also, he opened the world’s first theme park. Disney was a very talented person and made many accomplishments. Disney grew up on his uncle’s farm in Missouri with his mother, father, and four siblings. Being the son of a stern religious fundamentalist, his childhood was far from easy. His father, Elias, did not allow the children to play with toys, games, or sports equipment. They were forced to work on the farm to help with the family’s finances. Their family moved quite often; from Chicago to Marceline, Missouri, to Kansas†¦show more content†¦There, they created Disney Studios and then produced 56 â€Å"Alice† films within three years as well as 26 â€Å"Oswald the Rabbit† films in under two years. In 1928, Disney created the character Mickey Mouse. Originally, Mickey was portrayed as an airplane pilot, then an adventurous pirate. Disney’s first sound movie was called â€Å"The Jazz Singer†, which led to the world’s first talking-and-music cartoon called â€Å"Steamboat Willie† featuring Mickey Mouse. Because the cartoon was getting so much positive attention, Disney decided to add a few new characters by the names of Minnie Mouse (Mickey’s girlfriend), Goofy, Plato, and Donald Duck. After eight years of its creation, Mickey Mouse was being recognized all over the world as a â€Å"popular personality† (Baughman). From 1930 to 1970, Walt created several cartoons. Some of these ‘classics’ included â€Å"Dumbo,† Pinocchio,† and â€Å"Snow White,† â€Å"Cinderella,† Peter Pan,† Lady and the Tramp,† â€Å"Sleeping Beauty,† â€Å"101 Dalmatians,† â€Å"The Sword and the Stone,† and â€Å"The Jungle Book.† In 1932, Disney developed the first cartoon to be made in full color, Flowers and Trees’ an installment in his â€Å"Silly Symphony† series (UXL Biographies). He had become very successful in the world of cartoons until 1940 when he experienced his first financial struggle with the invention of the cartoon â€Å"Fantasia.† He was devastated. Soon after, some of his writers went on strike because of his â€Å"dictatorial style† (Carson and Bonk). In 1945, Disney put together

Wil-Mor Technologies Is There a Crisis free essay sample

Is There a Crisis? As of February 1997, there are significant problems in the relationship between Wilson and Morota, the respective American and Japanese auto-manufacturing suppliers that have created the Joint Venture Wil-Mor. There is a major concern that this JV is still unprofitable (since its launch in 1994), despite its relative successes in gaining market share and sharing knowledge and expertise across the two companies. The two parent companies are at odds over how big of an issue this is, which has created the most recent conflict. There have been problems since the beginning of this JV, including a conflict between American and Japanese management and a serious lack of communication throughout the company. Many of these issues, however, were resolved when Wilson and Morota replaced the President and General Manager of Wil-Mor in 1995. The new management team has worked well together since that time, but the lack of profits is an issue that continues to plague company leadership. The biggest problem concerning the financial performance of the JV is that the two invested parties have had different financial expectations for the project. While one company expected the JV to be profitable within several years, the other holds a more long-term view and dismisses early financial losses as symptoms of growing its market share. Specifically, Wilson has the biggest issue with the lack of profitability. Wilson went into this JV with expectations of almost immediate returns on investment, and has not planned for this many years of losses. They don’t see themselves as being able to continue losing money on this venture, and there is heavy pressure from Wilson headquarters on Wil-Mor leadership to produce profits sometime soon. As a company overall, according to Steve Easton (new Wil-Mor general manager), Wilson is generally â€Å"skeptical of making long-term investments,† which explains their focus on short-term profits in this scenario. Morota, on the other hand, is a Japanese company that views the world much more like the Japanese culture at large: over the long run. Morota’s expectations going into this JV were not about immediate profits; rather, they were about building North American market share and reputation in the United States, using customer service to build supplier relationships in a new market, and attempting to export their focus on product improvement and quality standards to a new labor force. With these original expectations, it’s clear that Morota sees itself as able to continue losing money on this Joint Venture because it’s part of their long-term North American entrance strategy. Their larger goal is to be ready to service Toyota’s (anticipated) increase in North American production volumes. In order to be in that position, they know they have to minimize their cost structure, build industry relationships and be able to work with American labor; their JV-specific goals (from above) will help them to eventually attain such status in the long-term. These crucial differences between the JV’s parent companies in terms of expectations and priorities have created a very difficult situation for Ron Berks, president of Wilson’s North American Automotive Division. He is facing mounting pressure from other management at Wilson to explain the JV’s unprofitable record and to fix the problem going forward. At this point, he cannot definitively tell his superiors when the JV will start earning a more satisfactory return on investment. He must take some sort of action quickly, and has only several options. The first option for Berks would be to cut Wilson’s losses and withdraw from the JV altogether. By giving up their equity stake or dissolving the JV, they would help Wilson’s returns in the short run by ending the losses that the JV has produced for them. If this were to happen, it would prevent any long term learning form Morota from taking place at Wilson. The JV plant is far more efficient than other Wilson facilities and boasts a much smaller cost structure. Although Easton has invited other Wilson managers to visit the facility, they have all declined and the opinion of the JV throughout the company is very low. If the project ends now, any of the potential rewards that may have come with more efficient company-wide operations are lost. Furthermore, Morota’s reaction to this option would create serious conflict and future problems for Wilson. They would undoubtedly look for other JV partners in the U. S. (those with a more long-term worldview than Wilson, perhaps), but first and foremost they would exchange a number of lawsuits and accusations regarding the dissolution of Wil-Mor. They would likely retain all equipment and any technical expertise gained during this time (due to their control over those activities within the JV), and upon arbitration Wilson may be left with absolutely nothing to show for their investment. Another option for Berks is to try and lower Wilson’s equity stake in the JV to 20%, from its current 50% ownership. Even though this would lower the losses, they would still be losses and would not satisfy leadership at Wilson HQ. It would also strain the relationship with Morota, who would be confused as to why Wilson no longer wants to invest their fair share in the project. Additionally, down the road when Wil-Mor has significant contracts with Toyota and is quite profitable, Berks and Wilson leadership will miss out on the 30% of equity they gave up (equal to 60% of their current claim to company profits). The final, and perhaps most difficult, option for Berks to choose is to continue with the JV in its current structure. This would require getting buy-in from key executives at Wilson and redefining the company’s expectations around Wil-Mor. If a more long-term strategy can be agreed upon with those key individuals, then I (as Steve Easton) would recommend that Berks choose this option. If the company can be somewhat patient for a few years, there are potentially huge profits to be earned working alongside Morota in servicing Toyota’s North American manufacturing operations. Even though the profit margins of these contracts are lower than those with GM or other Big 3 automakers, Japanese companies like Toyota place a larger emphasis on supplier relationships and loyalty, and may provide more consistent business for the JV for decades to come. Morota, it is clear, is intent on making profits in North America over the long run, and is willing to do it alongside Wilson. Also, Wilson as a company can learn from the company’s lean operations and cost structure, benefitting all Wilson stakeholders.

Analysis on Role of IFRS in Sustainability Reporting

Question: Discuss about the Analysis on Role of IFRS in Sustainability Reporting. Answer: Introduction: The International Financial Reporting Standard (IFRS) has been theorized, developed by the IASB in order to enhance comparability of relevant financial performance by different sets of current and prospective stakeholders of an listed corporate entity. These standards aims to be applied throughout the developed and emerging economies and provide opportunities for comparison and contrasting among different companies based upon set of standards that are maintained at an equal provision throughout the globe. The standards have gained recognition from over 100 countries with support from different sets of international agencies assisting and supporting the standards initiative. The first part of the study focuses upon the utilization and relevance of IFRS in terms of maintenance and enrichment of Sustainability reporting. Whereas, on the other hand the latter part of the study focuses towards evaluating the implementation of IFRS in the context of United Kingdom. Part A: Literature review on the different sets of utility derived from IFRS: Shortcomings of Boards and Treatment of Assets: Ioannou and Serafeim (2014) mentions that presence of a consistent set of parameters in order to facilitate the comparability through IFRS has enhance business decagons making in different parts of the emerging and developed market. Moreover, Fonseca, McAllister and Fitzpatrick (2014) states that the different sets of investment and divestment strategies are assisted through the availability of IFRS standards as two companies operating in a diverse set of market conditions, if required to be compared together, has to evaluate using a single set of benchmark. The consistency in terms treatment of assets and non asset resources depends largely upon the prevalent sets of standards laid out by different sets of Accounting Boards. However, junior, Best and Cotter (2014) discusses that the short comings of indigenous boards to take into account different sets of relevant changes in the industrial and corporate practices may in turn resulted towards non disclosure or inadequate treatment of certain ac. The difference in terms of treatability of depreciation in the books has been mired with speculations. Lozano (2013) arguing that the writing back of amortized assists onto companys books tends to showcase an incorrect balance in goodwill in cases where the business is undergoing an merger or acquisition. The adherence to IFRS by a public company facilitates the opportunity by its shareholders and other stakeholders to initiate comparability and contrasting of the current financial performance with that of the different other companies that tend to belong in other economies but are engaged in similar industry. For instance, a financial statement made by Nationwide Building Society Ltd in accordance with IFRS can assists its investors in comparing its current and previous financial performance of the company with other companies in Europe and North America engaged in providing similar products. Comparison of financial statement among publicly listed companies from different sets of geographical locations tends to be affected by the different sets of Accounting Standards that such companies are required to adhere to while treating its financial figures. For instance, the prevalence of straight line depreciation can probably be a norm amongst companies belonging to a particular economy. Whereas, the other company, with which comparison are to be drawn, has followed a method of written down value method of accounting. Constantly adapting to dynamic scenarios: Thereby, the valuation of deprecation provision is misleading in nature when resulting from comparison of data. Milne and Gray (2013) mentions that adequate sets of adherence to IFRS standards minimizes the degree of misleading information in terms of representation of values in sustainability through sets of accounting treatments that are consistent throughout the globe. Moreover, any form of misstatements can be fostered through wrongful utilization of loopholes in the accounting standards. IFRS encompasses a higher rate of rectification of any form of ambiguous statutes and accounting standards as it is subjected to scrutiny by over 100 countries who have mandated the implementation of such standards (Ifrs.org. 2016). The dynamism in corporate atmosphere tends to be reflected in the IFRS standards as the IASB tends to take into account the repercussions of changes in international relations, taxation policies prevalent in developed and emerging markets (Sustainability.thomsonreute rs.com. 2016). Enhanced Reporting Quality: Frias?Aceituno, Rodrguez?Ariza and Garcia?Snchez, (2014) mentioned that the notion of quality in terms of environmental disclosures results towards optimization of various decisional models thereby improving the degree of productive outcomes derived from such models. Thereby, the different sets of relevant disclosures initiated from the IFRS guidelines conveys accuracy and dissemination of data that can be utilized as independent variables in decision models. Prez?Lpez, Moreno?Romero and Barkemeyer (2015) stated that clarity in terms of the correlation among the different financial variable are enhanced through the IFRS standards as it fosters transparency and tends to diminish quantum of ambiguity in terms of reporting different sets of emissions undertaken by the firms. However, Higgins and Larrinaga (2014) argues that the quantum of transparency and quality in terms of reporting of emission statements cannot be determined solely by degree of convergence despite being mandated. Suitability of the recognition of loss The realization of the instantaneous loss is considered as one of the main features of the IFRS and the objective of this is to provide advantage to the lenders, investors and other related shareholders of the firm (Brochet, Jagolinzer and Riedl 2013). Moreover, the realization of loss and the transparency of IFRS highlight the efficiency between the management and the firm. Therefore, Landsman, Maydew and Thornock (2012) stated that it might assist the organizations to enhance the methodologies of corporate governance. Moreover, the recognition of the loss identifies the specific time when the firm faces the economic loss and this might be delivered to the shareholders of the firm (Bebbington, Unerman and O'Dwyer 2014). Moreover, Ahmed, Neel and Wang (2013) argued that the organizations are capable to review the account book and the values of liabilities and assets, earnings and equity. Assurance of Transparency in the Fiscal Reporting Opined to Christensen, Hail and Leuz (2013), the assurance of the transparency in the fiscal reporting is also considered as one of the essential advantages for transferring the data to the IFRS. However, it has been made since from the days when the EU was consistent on the various features of the macroeconomic environment (Ahmed, Neel and Wang 2013). Moreover, the standards of IFRS also help the firms to get ensured about the reliability of the fiscal reporting in order to enrich the bond between the firms, the management and the shareholders among the associate countries (Bebbington, Unerman and O'Dwyer 2014). Standardization of Accounting and Financial Reporting According to Horton, Serafeim and Serafeim (2013), the organizations are capable to standardize the procedure of financial reporting by the help of the implementation of the IFRS standard. It has been found that this finally helps in comparing the financial statements of the firm in the present fiscal market (Hail and Leuz 2013). Moreover, as rightly stated by Christensen et al. (2015) that the barriers to trade can be removed easily and thus, it assists the firms regarding winning the assurance and trust of the equity shareholders. Part B: Discussion on current or potential prospects of implementing IFRS in United Kingdom: Sustainability reporting by UK public listed companies has been made mandatory by the Financial Reporting Council (FRC) under a circular made in 2006. The emphasis upon sustainability reporting tends to result from the dynamism in terms of operations of corporations. The FRC states that the degree of disclosure pertaining to emissions and environmental underpinnings in terms of financial reporting and dissemination of material facts followed by the enhance of overall reporting proceedings can be attributed to the adoption of IFRS. In terms of materiality attributes contained in the financial statements, IFRS has contributed significantly in improving the relevance of reports to the different sets of stakeholders. In terms of different sets of accounting treatments pertaining to environmental repercussions, adherence to IFRS has resulted in improvised sets of reporting coupled with relevant environmental legislations including Environmental Protection Act, 1990 and Environment Act, 19 95 (Martnez?Ferrero, Garcia?Sanchez and Cuadrado?Ballesteros 2015). Relevance in the Procedure of Accounting United Kingdom has adopted the IFRS and this acceptance has ensured the preparation of sustainability report by putting more focus on economic component rather than on the legal form. It has been found that this has assisted the firms in the country and also their allied shareholders for depicting the true value of the transactions of business. Furthermore, the losses and the gains that are generally portrayed in the income statement of the organizations have put the same in a consistent and truthful situation to the investors. Thus, prior to making any decision regarding the type of investments, the investors put importance on the accounting revelations of the corporation along with the price movements or the fluctuations in the stock prices. Therefore, it can be said that the adoption of IFRS in UK has definitely assisted the indigenous organizations for reducing the equity capital costs by illustrating the total numbers of outlays from the investors. Moreover, it has been noted that after the adoption of the IFRS in UK, the balance sheet statement has been modified. The reason behind this is the variation in the level of consistency and its layout (Brochet, Jagolinzer and Riedl 2013). Therefore, this implies a reasonable representation of the liability values and asset values of the UK firms in order to assist both the analysts and the investors for evaluating the monetary performance of the organizations. Finally, it can be said that the management departments of the larger organizations of UK are able to manipulate the accounts book in order to reduce their rate of ciontribution towards environmental degradation underneath the standard of IFRS (Bebbington, Unerman and O'Dwyer 2014). Therefore, the standards of accounting are highly familiarized by the shareholders, and thus, it ensures the methodologies of the sustainability reporting. The IFRS guidelines are permissible by the companies listed in the London Stock Exchange or whose incorporations require them to adhere to IFRS Standards for material environmental disclosures. The advent of large degrees of environmental degradation on the part of manufacturing industries requires evaluation and prevention through different sets of limits on degrees of carbon emissions undergone owing to production and processing activities. The IFRS in UK targets companies that are both listed on the London Stock Exchange and those whose stocks tends to be traded in other secondary markets coupled with the unlisted companies that comes under the purview of the Companies Act,2006 (frc.org.uk. 2016). Moreover, the companies are mandated to provide key performance indicators that are formed in conjunction with the relevant environmental impacts and emissions that have occurred owing to the different sets of revenue generating activities. The UK firms are required to showcase sustainab ility indicators encompassing disclosures regarding the rate of employee turnover occurring in that entity, the quantum of emissions regarding greenhouse gases and the injury rate pertaining to the common workers of the organization. Moreover, the quantum of managing waste emissions derived as a byproduct of organization operations are pertinent to be included in the entitys report owing the set of guidelines laid out by IFRS in terms of social and environmental governance. The preference on the part of investors to invest in companies that displays higher degree of contribution to different sets of environmentally proactive initiatives. However, it can be observed that the degree of compulsion arising from the part of IASB to make environmentally sustainability reporting mandatory has been far from satisfactory (frc.org.uk. 2016). The different sets of data as regards to the non-disclosure or in most cases non preparation of sustainability reporting resulted from absence stringent rules in the part of the FRC, UK. A survey conducted by the Corporate Knights Capital displayed large quantum of non disclosures on the part of large public corporations in terms of degrees of sustainability reports regarding the rate of emission of green house gases (mayerbrown.com. 2016). However, the development of Greenhouse Gas Emissions (GHG) reports tends to showcase the quantum of large degree of data pertaining to the carbon footprints created by the companies production operations. Further, data pertaining to the different sets of companies showcases the fact that over three fourths or largest companies in terms of revenue generated has failed to disclosed any forms of reports or material data regarding the quantum of emissions of greenhouse gases and other pollutants (mayerbrown.com. 2016). Moreover, large UK corporations have also displayed reluctance in terms of disclosing the level of water consumption. The data as regards to the rate of employees turnover too has failed to be disclosed by such UK corporations. In terms of exchanges whose participants have disclosed their sustainability reports, the London Stock Exchange stands at a ranking of 9th as compared to Euro Next occupying the second spot. This showcases that UK has somewhat lagged behind in terms of adherence to sustainability reporting. The Accounting Standard Board (ASB), a section of FRC concludes that materiality in terms of disclosures in the annual reports has resulted in a large degree Clutter thereby hindering the decision making by the relevant stakeholders and prospective investors of the business (Green et al 2012). For instance, inclusion of trivial degree of information regarding usage of recyclable water containers in boards meeting results in too much clutter in the sustainability reporting. Moreover, ASB infers that the reason behind such immaterial disclosure arises from the fact that the companies have failed towards discussing several sets of parameters as regards to employee and environment followed by social repercussions of the activities that the company is engaged in. The evolving plethora of sustainability reporting mentions that corporate entities, owing to the compulsion of preparing and subsequently disclosing sustainability reports, have sought to disclose information without taking into account the kind of products that they dealt with or the industry that they belong to. For instance the disclosure of sustainability reporting by Auditing Firms are somewhat less relevant as compared to that of firms engaged in manufacturing or assembling of products. Article 38 of the IFRS states that the degrees of allowance pertaining to green house gas emissions in RD are capitalized through inclusions in shareholders equity (Ifrs.org. 2016). The inclusion of IFRS by European Union has resulted towards mandatory adoption of IFRS by EU members, thereby being formerly a member of European Union (Ifrs.org. 2016). Thereby, the inclusiveness of IFRS towards the innovations in the adaptation of energy efficient and environmentally friendly manufacturing and ser vicing processes has in turn facilitated financial as well as governance success of the firms. The amount of sustainable performance as regards to the environment is inferred to have a positive correlation with the financial performance. In addition, sustainable operations with moderate amount of returns are more desirable to a firms stakeholders that high returns with large quantum of environmentally deplorable operations. The trade off amongst the revenue generation and environmentally sustainable sets of business proceedings can in turn be mitigated through large sets of adherence to IFRS standards. Thus aiming towards revenue generation using sustainable energy sources and environment and societal friendly alternatives tends to create a situation whereby both the company and its stakeholders and the community as a whole gets benefitted. IFRS 3 with respect to Business Combinations has laid down different sets of guidelines as regards to the valuation principles utilizing fair value method as regards to the acquisitions. Thereby, the acquisitions pertaining to environmental liabilities tends to showcase the fact that the UK companies are required to adhere to fair value measure of environmental liabilities on the date of acquisition (Fonseca, McAllister and Fitzpatrick 2014). The exploration for and evaluation of mineral resources principles regarding which has been laid down under IFRS 6 caters to the sustainability disclosures of companies engaged in mining activities. The aforementioned standards tends to take into account the recognition of exploration expenses and discovered mineral resources as an asset thereby providing accountability to the costs and the assets in relation to mining and energy industry of UK (Milne and Gray 2013). Conclusion Therefore, it can be concluded that IFRS plays a vital role regarding improvement of the fiscal disclosures quality and also assists to ensure the lucidity in the sustainability reporting of the worldwide firms. Moreover, the investors are enabling in determining the performance of the market as well as the organizations by scrutinizing the performance of the share market and the fiscal disclosures. Furthermore, it has been assessed that the contrast between the fiscal disclosures has become comparatively easier by reducing the unethical practices of accounting in order to ensure the process of sustainability reporting. 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