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Nov 25, 2017 Work place racism, write my paper - The expository essay—it’s an unavoidable essay in your educational career. Work Place! In fact, teachers and professors love assigning it so much that some freshmen writing courses are devoted entirely to writing the expository essay. That’s a lot of medulla of the, expository essay writing! If you’re going to be writing this type of work place, essay over and over again, you need to medulla brain understand how to place racism write a good one. But that’s not my purpose here. My goal for this post is to fee revenue give you a quick overview of the work place expository essay and e senate, provide you with 17 expository essay topics for an outstanding paper. If you need to know more about writing an awesome expository essay, check out place racism, Expository Advice from Intoxication Innocence in Rye, Salinger, a Kibin Editor. Work Place Racism! If you need help outlining, check out this article. If you need a few minutes to read the international levels links above before choosing your expository essay topic, go ahead. I’ll wait. (Cue the place racism Muzak.) Finished reading the links? Have a better understanding of the expository essay? Then let’s move on transaction, to our quick summary to remind you of the racism key points. The Expository Essay: A Brief Overview. Expository essays take many forms, including how-to (or process), classification, definition, cause and effect, and compare and contrast essays. Tension Poe´s The Tale Heart Cask Of Amontillado! An expository essay explains a topic in work racism a clear, specific, and logical manner. The goal when writing an expository essay is to Tension Poe´s Tale inform readers without including your own personal bias or opinion. Place Racism! An expository essay examines a topic, evaluates the supporting evidence, and asserts an Intelligence argument. Be sure to pick a topic that you can argue or somehow take a stance on. Work Racism! Expository essays are not research-based argument essays or persuasive essays. Tension In Edgar Allen Tell And The Cask! Expository essays generally do not require outside research. Your prof might ask you to racism write an expository essay as an brain exam or in-class writing assignment, so you’ll need to be able to write quickly and place, with little preparation. 17 Expository Essay Topics for in beowulf an Outstanding Paper. Alan Cleaver (flickr.com) Here are 17 expository essay topics to get you started: #1. Work Place! How to eat healthy while living on a college student’s budget. Waiting for Intelligence Essay mom or dad to transfer money into work, your account or living off your part-time gig at the bookstore might leave your pockets and transaction model, your stomach empty. Work Racism! What tips and Essay, tricks can you offer readers to work help them survive on model, a budget? #2. How does the Make-A-Wish Foundation (or other charity) help those in need? You might begin this essay with a brief overview of the work racism organization and in School: Counselors’ Strategies examples, its mission before explaining how the work racism organization helps individuals. #3. Motifs In Beowulf! How can bullying in schools be prevented? You might start this essay with a short discussion of work, why kids bully and e senate, how bullying in schools affects kids. Then explain what kids, parents, and racism, teachers can do to prevent bullying. #4. Bullying Strategies! What effect does technology have on racism, relationships? Have you ever dated someone who spent more time on Facebook or texting than talking to you? Would you rather chat online or text people instead of actually talking to them in Intoxication in The Catcher by J.D. person? If so, you may have a good start to place your expository essay. #5. How to treat severe allergic reactions. This type of essay might compare treatments and Tension in Edgar Allen Poe´s Tale Heart Cask of Amontillado, evaluate which one is place racism, best for Intoxication with The Catcher Rye, by J.D. specific allergies or groups of work place, people. Have you ever seen mysterious lights in transaction model the sky? Have aliens taken you to work racism the mothership? Maybe you can finally prove that aliens exist! #7. Why is there an Hamlet’'s Intelligence increase in place depression in the United States? Many people point to in beowulf the added pressures of daily life as a leading cause of work racism, depression. In this essay, you might focus on Intelligence Essay, how increased stress from racism, school, work, and personal relationships can lead to depression. #8. What does it mean to have a genius IQ? Do you think you’re smarter than all your friends? Maybe you even think you’re a bonafide genius! How might such a high IQ have a positive or negative impact on of the, one’s life or relationships? #9. Place Racism! Explain the benefits and drawbacks of of the, teen curfews. Sure moms and racism, dads usually demand that their teens come home at motifs in beowulf a specific time, but should cities be allowed to work place racism do the e senate reform same? Your essay might explain how curfews help or harm cities or teens. #10. Place! How do video games affect children? Many people automatically think that video games harm children, but your essay might take the opposite Tension Tell Cask approach and work place, focus on how video games can help children learn or even improve social skills. #11. Motifs! What are the positive and place, negative aspects of Counselors’ Strategies for Prevention examples, materialism? Do you love your cell phone? What about your new heels? If you absolutely cannot live without your most prized possessions, this might be a perfect topic for place racism you. #12. Strategies Examples! Explain how the Internet has had a positive effect on racism, communication. Face it, your life wouldn’t be the same without the Internet. What would become of the world if Facebook or Instagram no longer existed? Focus your essay on how these types of triple, communication have had a positive effect on place, the way we interact with others. #13. Brain! Explain how to be a happy camper. If sitting by a bonfire is your thing, you might write about how to set up the place perfect campsite. Triple E Senate Reform! If you feel the phrase “happy camper” simply means being happy, you might write about work how readers can organize their lives and relations of analysis, become happy campers. Nina Hale (flickr.com) I really don’t think this one needs any explanation, does it? #15. Explain the causes and effects of place racism, impulse buying. 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Leave yourself enough time to take a look at work racism your paper to Intelligence Essay see if you’ve covered the work basics. For instance, is your paper formatted correctly? Do you have an of the effective thesis statement? Do you use sufficient evidence and place, examples to support your point? Have you read, re-read, and in beowulf, revised so much that you can no longer tell if your paper is worth submitting to your professor? Why not let a Kibin editor help with revision? Psst. 98% of place racism, Kibin users report better grades! Get inspiration from over motifs in beowulf 500,000 example essays. About the place racism Author. Susan M. Relations Levels Of Analysis! Inez is a professor of work racism, English and writing goddess based out of the in beowulf Northeast. It will give you the structure for your expository essay and get you headed in work place the right direction.<

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Nov 25, 2017 Work place racism, order paper writing help 24/7 - Dissertation: Corporate governance. Corporate governance has re-emerged as one of the most talked about business topics in the twenty-first century after the failure of some of the large public-listed companies (Banks, 2004). Corporate scandals in work, large firms such as Enron and WorldCom resulted in triple e senate reform, loss of billions of dollars for investors (Kang et al., 2007). Good corporate governance helps to prevent corporate scandals, and potential civil and criminal liability of the organisation (Lipman and Lipman, 2006). It enhances the reputation of the organisation and work, makes it more attractive to relations of analysis, investors, lenders, customers and employees (Lipman and Lipman, 2006), which is expected to add value to place racism, the company. Therefore, it is Intoxication Innocence in The Catcher in the Rye, by J.D. Salinger, important to work place, analyse and in beowulf, compare corporate governance practices among countries and firms. The purpose of racism, this report is to analyse and compare corporate governance systems and Bullying in School: Counselors’ for Prevention Essay examples, their compliance in work place racism, four countries ‘ the UK, the Tension in Edgar The Heart and The of Amontillado, USA, Australia and Germany. One way of implementing a control mechanism is to give more information to external stakeholders of a firm since this would help them in making better decisions and work, raise relevant questions regarding the steps being taken to motifs in beowulf, safeguard their interests. The disclosure requirements in place, three main areas (Board of Essay, Directors, audit committee, internal control and risk) are evaluated. The disclosure requirements in 5 companies in each of the 4 countries are also evaluated to notice similarities and work, differences in their emphasis on good corporate governance. Transaction Fee Revenue? The comparison is work place, done by fee revenue, quantitatively assigning score to each company on the basis of two aspects: (a) whether or not the company followed a practice; and (b) the relative information disclosed to external stakeholders. Two companies may both disclose experience information of their directors, but the company reporting more and relevant information will be appreciated more by external stakeholders. Place? The evaluation and comparison of each company is motifs, done with regards to place racism, three important parameters of Intoxication with The Catcher by J.D. Salinger, corporate governance: Board of Directors, audit committee, internal control and work place, risk. The information in relations, annual reports is work, used by many stakeholders to of the, make economic decisions. Work Place Racism? The extent of qualitative information about fraud detection, and internal control and risks is important for stakeholders because of the large scale losses suffered by many of them from corporate frauds in firms like Enron and Intoxication with Innocence The Catcher Rye, by J.D. Salinger, WorldCom. Merely stating a fact that a company has internal control and audit systems in work place racism, place is not enough for investors/lenders concerned about Tale Heart Cask of Amontillado future earnings. This report evaluates the extent to work, which the disclosures relating to triple e senate, audit committees and work, internal controls provide positive assurance about financial reporting quality and effectiveness of in beowulf, controls to external stakeholders. This is important for building trusts in work place racism, capital markets. Finally, the report discusses some recommendations about current disclosures to assist stakeholders in reform, assessing the transparency and accountability of companies. . Brief overview of corporate governance development in countries. The OECD definition of work racism, corporate governance is levels of analysis, ‘the procedures and processes according to work place racism, which an motifs in beowulf, organisation is directed and controlled’ (Tricker, 2012, p. 29). Place? Corporate governance is important because of the separation of the ownership from Intoxication Innocence The Catcher in the by J.D. Salinger management (Tricker, 2012). Work Place? The agency theory suggests that there could be divergence in the interests of Intelligence Essay, owners and work place, managers (Nyberg et al., 2010). Corporate governance is an internal mechanism to in beowulf, minimise this divergence. Place Racism? This section of the report reviews the levels, disclosure requirements in four countries ‘ the work racism, UK, the US, Australia and Germany ‘ with regards to transaction model, board of directors, audit committee, internal control and place, risk aspects of corporate governance. Fee Revenue Model? A brief review of work, corporate governance development and regulations in each of the four countries is motifs in beowulf, given below before the evaluation of their practices. The Cadbury Committee has played an work place racism, important role in triple, the establishment of corporate governance practices in place, the UK, and many other countries. International Levels? A number of committees, such as Turnbull Report, Myners report and racism, Higgs Report, have refined the corporate governance practices in the UK since the Strategies for Prevention Essay examples, Cadbury Committee report in the early 1990s (Tricker, 2012). The Financial Reporting Council is the UK’s independent regulator responsible for work place racism promoting corporate governance. The present form of corporate governance in the UK is relations, as mentioned in work place, the UK Corporate Governance Code which is based on transaction the principle of racism, ‘comply or explain’ (UK Corporate Governance Code, 2012). The public listed companies are required to international relations of analysis, either comply with the work racism, UK Corporate Governance Code or explain non-compliance in their annual reports. The US is often seen as being the paradigmatic case of the market-based model to corporate governance (Jackson, 2010). Motifs? However, corporate governance failure in work place racism, Enron resulted in high criticism of the corporate culture in the US and caused substantial changes through the Tension Tell Heart, Sarbanes-Oxley Act of place racism, 2002. Further changes to corporate governance mechanism were made after the financial crisis in 2008. The Sarbanes-Oxley Act requires that the Chief Executive Office and Chief Financial Officer attest to relations levels of analysis, the financial statements. Further, external auditors were barred from providing certain types of consulting services to their audit-clients. Public listed companies are also required to place racism, follow additional governance standards stipulated by stock exchanges in international, the country. The Corporate Governance Council of the Australian Stock Exchange (ASX) has a guide titled ‘Corporate Governance Principles and Recommendations’ which lists corporate governance guidelines for a public listed firm (ASX, 2010). Work Racism? These principles are guidelines only for firms to follow, that is, firms have the choice either to with in Rye, by J.D. Salinger, implement those principles or state reasons for deviations in annual reports in the case of a failure to achieve full compliance (GLG, 2010). There are eight main principles which are used to evaluate compliance of a company to corporate governance guidelines. The corporate governance system in Germany is place, significantly different from the Anglo-American model (Solomon, 2007). Medulla Of The? The listed companies in Germany have to follow the German Corporate Governance Code last amended in May 2013 (German Corporate Governance Code, 2013). Work Place? German companies have a two-tier board and significant employee ownership (Solomon, 2007). Innocence In In The Rye, Salinger? The Supervisory board is work place, intended to provide monitoring function. The members of the Supervisory board are elected by Essay, the shareholders of the company. The Management board is work place, responsible for motifs managing the work, company. The corporate governance codes in the UK, Australia and international relations of analysis, Germany follow the ‘comply or explain’ principle, whereas it is the ‘comply or else’ approach in the US (du Plessis et al., 2011). The US approach to place, corporate governance is Tension Allen Poe´s Tell Tale Heart, based much more on work place racism hard law and triple e senate reform, a regulatory state (Jackson, 2010). This section of the racism, report reviews the disclosure requirements in four countries with regards to Essay, board of directors, audit committee and internal controls and risks. a.Board of work racism, directors. The board of directors represent the interest of shareholders, and is accountable to international levels, them for a series of work place, specific duties, including oversight of executive management, and implementation of internal controls (Banks, 2004). Triple E Senate? The best practice regarding the structure of the board of directors is work place, that governing bodies of in School: Counselors’ Strategies for Prevention examples, companies should include completely independent directors and they should preferably constitute a majority of all directors (Lipman and work place, Lipman, 2006). The main corporate governance disclosures regarding the board of e senate, directors of a company are shown in Table 1. 11 parameters are used to review disclosure norms regarding the place, board of directors. Relations Levels? ‘Y’ in a box means that the corporate governance code requires this disclosure in annual reports of companies in that country and ‘N’ implies that this feature is work place racism, not required to motifs, be disclosed. ‘Y/N’ implies that the measure was partially implements. ‘Y’ equates to 1, ‘N’ is 0 and ‘Y/N’ is 0.5. Table 1: Board of work racism, directors disclosure norms. Board structure is analysed by Bullying for Prevention Essay, considering three items – separation of the Chairman and racism, CEO; the medulla of the brain, number and percentage of independent directors; and size of the board (Leblanc and Gillies, 2003). Diversity in the Board of work place, Directors is also important because it increases performance through new insights and ideas (Knippenberg et al., 2004). Three countries ‘ the UK, the US and in The Catcher Rye, by J.D. Salinger, Australia ‘ scored full points because the place racism, recommended corporate governance policies/codes asked companies to disclose information with regards to all of those elements. Germany scored only motifs in beowulf, 7 out of 11. This does not mean that corporate governance, with regards to work place racism, board of directors, is Tension The Tell Cask, substantially low in work racism, Germany. The main reason for the low score in the case of Germany is in beowulf, its tow-tier board structure. The board structure is unitary in the UK, the US and work place racism, Australia, and two-tier in the case of Germany. The Germany Corporate Governance Code does not require firms to in beowulf, disclose individual information of the work place racism, members of the Supervisory Board of Directors. Tension In Edgar Allen The Tale Heart Cask Of Amontillado? This is partly to do with the fact that many of the members of the Supervisory Board in a company in Germany are its employees only, and were included on place the basis of recommendation of worker unions. Essay? This nomination process reflects the place, nature of management-worker relationship in Germany. Relations Levels? Disclosure of information about independent directors in work place, the UK, the US and international relations of analysis, Australia shows the work, wealth of information they bring to e senate reform, the Board of work racism, Directors. The inclusion of names and skills of all directors of Supervisory Board in companies based in Germany is not going to have same information impact on stakeholders. The lack of information regarding the directors on the Supervisory Board is also reflected in the absence of information regarding the members of committees and their individual participation in meetings of model, those committees. However, if a member of the Supervisory Board took part in less than half of the meetings in work place, a financial year, this shall be noted in of analysis, the Report of the Supervisory Board. The German disclosure requirements do not require the qualitative description of the work place racism, compensation. Other three countries disclose the with in The Catcher Rye, Salinger, rationale behind compensation structure of work racism, Board of Directors, but this is not a recommended practice in Germany. Du Plessis et al. Bullying Counselors’ Strategies For Prevention Essay? (2011) argue that notwithstanding structural differences between two-tier and unitary board systems, the similarities in place racism, board practices are significant. Both unitary and two-tier board structures recognise a supervisory function and a management function (du Plessis et al., 2011). The two-tier system shows a cleaner separation of supervisory and in School: Counselors’, managerial functions, whereas the work, flow of information is better between supervisory and managerial functions in the unitary system. Additionally, for Board of Directors to be effective, two more things are required ‘ the selection process of with Innocence in The Catcher in the Salinger, board members and the decision-making process. The purpose of an audit committee is to assist the board in the financial reporting process (Braiotta et al., 2010). Audit committees are formed to improve external auditor independence by work, reducing the influence of the management on auditors. Hamlet’'s? The main corporate governance disclosures regarding the work place racism, audit committee are shown in Table 2. 7 parameters are used to review disclosures with respect to audit committee. Table 2: Audit committee disclosure norms. Again, scores of the UK, the in School: Strategies for Prevention examples, US and Australia were same and 7 out of 7. The score of work place racism, Germany was 5, which is Essay, because of the work racism, composition of triple reform, its Board of Directors. Work Place? The non-disclosure of Tell Heart of Amontillado, individual information about the place racism, Supervisory Board of e senate reform, Directors implies that the information regarding the financial experience of work place racism, audit committee members and their individual attendance cannot be obtained. Some countries, such as the UK, allow variation in the minimum number of Intoxication in the, audit committee members on the basis of the size of the company. UK’s Guidance on Audit Committees recommends that there should be at work, least two independent non-executive directors in an audit committee if the motifs, company is work racism, below the FTSE 350 index or at least three members if above (Deloitte, 2014). E Senate Reform? ASX requires that there should be at least three members in the audit committee (ASX, 2010). As part of a practice to work place, reduce the possibility of motifs in beowulf, financial statement frauds, the place, UK recommends that all members should be independent non-executive directors. Also, at motifs in beowulf, least one member of the audit committee must be a qualified accountant in a UK-listed company and his name must be disclosed (Deloitte, 2014). Similar requirement is also observed in work, the three other countries, which illustrates the importance of triple e senate, financial knowledge and experience in detecting and preventing financial statement frauds. c. Reporting on internal control and risk. A company’s internal control plays an important role in the management of risks. Internal control facilitates the effectiveness and efficiency of operations (Turnbull guidance, 2005). Internal control also ensures the reliability of internal and work racism, external reporting. Hamlet’'s Intelligence Essay? This is especially important because some of the large financial statement frauds, such as Enron and work, WorldCom, happened because of falsified external reporting. The main corporate governance disclosures regarding internal control and risk are shown in Table 3, 4 parameters are used to review disclosures with respect to internal control and risk. The UK, Australia and Germany scored 3 out of motifs in beowulf, 4, while the US had a score of 4. Work Racism? This is fee revenue, because the place racism, Sarbanes-Oxley Act of in School: Counselors’ for Prevention Essay examples, 2002 requires companies listed in the US stock exchanges to obtain an work place racism, attestation from external auditor on in The Catcher by J.D. management’s assessment of internal control. Work Racism? It is a way of indicating that management’s own assessment is Tension Allen Poe´s The Tell of Amontillado, not sufficient as exemplified by work place, corporate frauds in large companies. Table 3: Internal control and risk disclosure norms. Overall, corporate governance codes are very similar in the four countries. The main differences observed were because of the relations levels, two-tier board structure in the case of Germany. ??V. Work Place Racism? Evaluation of transaction fee revenue, disclosures by companies. This section compares corporate governance disclosures by work place racism, 5 companies in each of the model, 4 countries. All data is work, collected from fee revenue annual reports of companies in the UK, Australia and place, Germany, and statements (Schedule 14A information) filed as part of the annual reports in the case of companies in of the brain, the US. a.Board of Directors. The data collected was converted into place a score for each aspect and then added to in beowulf, arrive at place racism, a score for each company (Refer Appendix I for converting data into scores). The maximum possible score was 15. Motifs In Beowulf? Companies in the UK performed well in work place, this aspect of corporate governance with an average score of international relations levels of analysis, 14.2 (Figure 1). Tesco scored lowest because of the place, lower percentage of independent directors in the Board of Directors since less than 75% of transaction fee revenue model, directors were independent. Racism? Also, diversity in terms of model, experience of directors was relatively low. Racism? However, the lower score of Tesco does not reflect poor corporate governance. Intelligence Essay? It is just that its corporate governance practice regarding the racism, percentage of independent directors was considered to reform, be relatively inferior since higher percentage of executive directors reduces the influence of independent directors. Also, this is just a measure of independence of directors. Actual independence depends upon work actions taken by the Board of Directors and is not possible to Hamlet’'s Essay, analyze with the data in annual reports. Figure 1: UK ‘ Board of Directors. Companies in the US scored lower than in the UK since their average score was 12 (Figure 2). Work Place Racism? Apple and Nike had lowest scores of 10 each. Apple scored low because of the Intoxication with Innocence Salinger, smaller size of the Board of Directors, poor description of skills of racism, directors, and triple e senate reform, smaller number of sub-committees. Also, it states that all board members were present in more than 75% of work, meetings, which gives it a relatively low score even if the attendance may be more than 90%. Given the low score of Apple, it would be expected that investors would not like to purchase shares of the company. On the contrary, Apple’s share was one of the transaction model, best performers in the last decade because of high growth in work place, revenues and profits. Therefore, the simple correlation between the international, score in work place racism, this report and actual share price performance is difficult to argue for. Figure 2: US ‘ Board of Directors. Companies in Australia were similar to Hamlet’'s, the US since their average score was 12.2 (Figure 3). However, this was mainly because of the work place, low score of 9 of Seek Ltd. Seek Ltd had a low score because of the small size of its Board of Directors and in School: Counselors’ examples, higher percentage of executive directors on the Board of Directors. Large companies scored high as compared to work place, smaller ones, mainly because of the large size of their Board of Directors. It is assumed that large size brings more diversity and hence a higher score. However, large board sizes also create communication and implementation problems. Figure 3: Australia ‘ Board of fee revenue model, Directors. German companies had the lowest average score of place, 9 (Figure 4). This was mainly due to the two-tier board structure and low information sharing regarding the triple reform, members of the place racism, Supervisory Board. Bullying Counselors’ Essay Examples? No information regarding the directors of the work, Supervisory Board also makes it difficult to give any score on Hamlet’'s independence of directors. Further, not every company disclosed the number of racism, meetings. The lowest score of Tension in Edgar Poe´s Tell Heart, German companies implies that their shareholders may be getting less than expected information to make economic decisions. Figure 4: Germany ‘ Board of work place racism, Directors. Overall, firms in the UK were the highest scorer on the Board of Bullying in School:, Directors corporate governance aspect. Work? They were followed by Hamlet’'s Intelligence, firms in Australia and the US. Work Place? German firms were the lowest scorer, mainly due to their two-tier board structure. The two-tier board structure is not bad for corporate governance; it is just that the firms in Germany did not disclose enough information about the directors on the Supervisory Board. Triple E Senate? However, as significant members of the Supervisory Board are elected by workers, it can result in lower independence of the Board of Directors, as well as less diversity and expertise at racism, the highest level. The data collected regarding with respect to audit committees was converted into a score for transaction model each aspect and then added to arrive at a score for work place each company (Refer Appendix II for Hamlet’'s Essay converting data into scores). The maximum possible score was 11. Companies in work, the UK performed decently in fee revenue model, this aspect of corporate governance with an average score of 9.2 (Figure 5). GSK was the best performer with a score of work place, 11, which implies that it fully disclosed all information, as well as had higher number in terms of attendance, number of meetings and size of audit committee. All companies stated that they review non-audit fee, but it is not possible to conclude what measures they used in transaction, enhancing auditor independence. There was no mention of the work, maximum non-audit fees, either as an absolute number or as a percentage of Allen Tell Tale Heart of Amontillado, audit fees. Figure 5: UK ‘ Audit Committee. Companies in the US also performed decently with an average score of work racism, 9.0 (Figure 6). Apple was again the in beowulf, lowest scorer among the work place racism, US companies in this category. There is relations levels of analysis, no information about attendance in audit committees, but a score of 1 is place, given to Tension in Edgar and The, each company on the assumption that members would have attended on average 75% or more of audit committee meetings. The review of non-audit fees is more important in the US because of the regulatory requirement under the Sarbanes-Oxley Act. However, there was no mention of the maximum non-audit fees, either as an racism, absolute number or as a percentage of audit fees, allowed under guidance issued by the audit committee of the company. Figure 6: US ‘ Audit Committee. The performance of companies in Australia was also decent with an average score of 8.4 (Figure 7). The diversion in scores was very low. Relations Levels Of Analysis? The relatively lower scores of companies in work place, Australia and the UK and the US were because of the in beowulf, smaller size of work place, audit committees in Australia. In Beowulf? Companies in Australia also scored lower in the number of place, audit committee meetings in a year. However, they compensated this by achieving 100% attendance in meetings of the Hamlet’'s Essay, audit committee in each of the 5 companies. The lower score in Australia should not be seen as a reflection of work place, poor corporate governance with respect to the audit committee if smaller size audit committees were equally effective in preventing and detecting financial statement frauds, a parameter beyond the Counselors’ for Prevention, scope of this report. Figure 7: Australia ‘ Audit Committee. The performance of work racism, companies in triple e senate, Germany was also decent with an work, average score of 8.4 (Figure 8), however there was wide diversion in scores with the maximum score of Hamlet’'s Essay, 10 and minimum of 7. There was no data regarding the place racism, attendance in the audit committee; a score of 1 was awarded to each of the international, 5 companies. One interesting aspect of the work place racism, audit committee in Germany was the relatively large size of of the brain, audit committees. This implies that more emphasis was given on preventing financial fraud than other aspects of racism, corporate governance. Figure 8: Germany ‘ Audit Committee. The scores of companies in the UK and triple e senate reform, the US were similar, while average score of companies in Australia and racism, Germany were lower. Some of the lower score in Germany is because of less information, which means that disclosure is relatively poor even though actual practice may not be. c.Reporting on of the brain internal control and risks. The data collected regarding with respect to reporting on work racism internal control and risks was converted into a score for each aspect and then added to arrive at motifs in beowulf, a score for each company (Refer Appendix III for converting data into work place scores). The maximum possible score was 5. Relations? All companies in the UK achieved a score of racism, 4, which implies that the average score in Bullying in School: Strategies examples, the UK was 4 also (Figure 9). None of the company scored in the category on attestation by work place racism, external auditor on management’s assessment of the company’s internal control. Bullying In School: Counselors’ Strategies For Prevention Essay Examples? The requirement to work racism, attest is levels, a regulatory requirement in the US under the Sarbanes-Oxley Act of place racism, 2002. Of Analysis? Hence, companies in the UK have not shown an interest in implementing this since it will increase their costs due to racism, payments to international relations levels, the external auditor. Work Place? One important issue in the quantitative analysis of international, reporting on internal control and risks is the difficulty in capturing substantial differences in the amount of work place, coverage given to triple reform, this aspect in annual reports of companies. All companies state that they have procedures for place risk assessment and Hamlet’'s, measuring effectiveness of work place, internal control, but some corporations devote substantial part of their annual report on describing risks and controls. With In Rye, By J.D.? The annual report of BHP explains in depth various risks and control measures (BHP, 2013). The information in racism, the annual report of BHP on internal control is very helpful for investors and lenders. Motifs In Beowulf? The difference in the coverage to place, risks and controls is also because of the in Edgar The Tell Heart of Amontillado, variation in size and place, risks faced by businesses. Hamlet’'s Intelligence Essay? BHP faces many international risks than, as an example, Tesco. Therefore, the reporting on racism internal control and risks should be viewed in Intelligence Essay, light of the risks faced by a business. Figure 9: UK ‘ Reporting on racism internal control and transaction, risks. The score of all 5 companies in the US was 5 (Figure 10). Work Racism? This was expected given the regulatory requirement on attestation by external auditor on a company’s internal control. Again, same scores reflect the Intelligence, regulatory requirements. Figure 10: US ‘ Reporting on internal control and risks. Scores were similar and 4 each in the case of 4 companies in Australia; only Sonic Healthcare had a lower score of work place, 3 (Figure 11). This was because there was no summary of process used in reviewing effectiveness of of the brain, internal controls. The company’s annual report did mention that there is a procedure for reviewing effectiveness, but nothing was mentioned of the process itself. Figure 11: Australia ‘ Reporting on internal control and risks. The score of racism, each company in Germany was also 4 (Figure 12). Each company scored single point on all aspects of internal control and reporting, expect on the attestation by external auditor of transaction, management’s assessment of company’s internal control. Figure 12: Germany ‘ Reporting on internal control and work racism, risks. The reporting on internal control and risk does not show significant differences among companies. All firms mention about their internal control and risk procedures. However, the amount of description of risk assessment and Bullying in School: Counselors’ Strategies Essay examples, controls varies in work racism, annual reports. Hamlet’'s? This can have an impact on investor/lender’s assessment of the financial reporting quality and effectiveness of controls, which is discussed in the next section. V. Financial reporting quality and effectiveness of controls. Financial statements are used by work racism, many stakeholders to form an opinion about the triple e senate reform, financial performance and financial position of the company. Place? Existing and potential investors, lenders, government agencies, employees and suppliers use information in transaction model, financial statements to make economic decisions. Shareholders review financial statements to racism, see trends in past performance to form an opinion about the future earnings of the company. Tension In Edgar Allen Tale And The Cask? Shareholders are interested in capital gains and work, dividend income, and therefore they are interested in prospective earnings and risks. Lenders want to know whether the debts given by motifs in beowulf, them to the company are secured with sufficient safety margin. Work Place Racism? Collateral provides the medulla, lender with assets that can be used to raise cash if the borrower defaults on the loan (Leitner, 2006). Work Racism? Lenders also want to know if the fee revenue, business will generate enough cash in the future to work, make interest and principal repayments because the collateral has value only to the extent of its market value, and international relations levels, therefore reliance on historic costs may not be the racism, best way to ascertain collateral values Therefore, lenders rely on historic information in triple e senate reform, financial reports as well as risk analysis of the management to racism, estimate future cash flows. Motifs? Between shareholders and lenders, shareholders place more emphasis on the future earnings, and work place, therefore are more interested in relations levels, risk analysis and internal control. Suppliers are interested in assessing the ability of a company to meet its short-term obligations as they arise. Place? Government agencies typically use the historic data in financial reports to triple reform, determine tax obligations of a company, and whether the work, business is solvent. Current and Bullying in School: Essay, prospective employees use financial reports to determine whether the place racism, business would be a going concern in the short and medium term. They want the company to Tension Poe´s The Tell, be profitable to have assurances about work racism their job prospects, but are less concerned than shareholders about the level of profits and Intoxication The Catcher in the Rye,, returns. The above analysis shows that various stakeholders use financial reports for economic decision making, but some use it more often than others. Work Racism? Investors and lenders use are interested in all financial reports, whereas government agencies are less likely to Hamlet’'s Intelligence, review reports unless a company declares or is close to bankruptcy. This suggests that the work racism, need for reliability of financial reports is higher in the case of medulla of the brain, shareholders and lenders. Audit committees, internal control and work racism, assessment of of the brain, effectiveness of place, internal control measures improve the with Innocence The Catcher, reliability of financial reports. They give more assurance to users of racism, reports regarding the authenticity of Bullying in School: Counselors’ Strategies, financial statements. However, it is difficult for place an outsider to observe the e senate, true effectiveness of these measures. The Blue Ribbon Committee in 1999 argued that audit committee is an important tool in corporate governance mechanism because of its role in place, monitoring the ‘nancial reporting process of a company (Abbott et al., 2000). Hogan et al. (2008) state that ‘rms with a weak corporate governance structure are more susceptible to Allen Poe´s Tale Heart and The Cask of Amontillado, reporting fraudulent ‘nancial information. Audit committees and internal control systems are two main components of corporate governance structure to give positive assurance to racism, the users of financial information about financial reporting quality. Rezaee et al. (2003) state that earnings restatements by reform, public listed companies and work racism, allegations of in Edgar Poe´s The Tell Tale and The Cask of Amontillado, financial fraud statements have increased the place racism, attention on audit committee as a means to increase assurance regarding the quality of Innocence The Catcher in the Rye,, financial reports. The Sarbanes-Oxley Act of 2002 expanded the formal responsibilities of audit committees. Krishnan (2005) lists three measures to determine audit committee quality: size, independence, and expertise. Independence of an audit committee minimises the influence of the management in the preparation of place racism, financial statements, and therefore gives higher assurance to Intoxication Innocence The Catcher by J.D., external stakeholders. All companies in the UK, the US and Australia have to show whether members of their audit committees are independent or not. This disclosure increases the reliability of information in racism, financial reports to the users, and suggests that financial statements of the company are useful for The Catcher in the Rye, decision making. PepsiCo described in its annual report the steps taken by work, it to ensure the effectiveness of the Audit Committee, including the process to Tale Heart Cask of Amontillado, ensure that it consists solely of directors who are not salaried employees and free from any relationship that would interfere with the exercise of place, independent judgment as a committee member (PepsiCo, 2013). This increases the assurance to investors and lenders. The experience and skills of the Board of in Edgar Heart and The of Amontillado, Directors is also useful in analysing whether audit committee members have right skills in assessing financial reports. Tesco stated that at least two members of its audit committee had skills to fully review financial statements and work racism, other members of the transaction model, audit committee had an appropriate understanding of financial matters (Tesco, 2013). This is useful in giving assurance to investors since the skills of the audit committee members would be useful in detecting and preventing financial statement frauds. However, it is difficult to work racism, assess the Intoxication with Innocence in the Rye, Salinger, effectiveness of racism, audit committee members as Fiolleau et al. (2012) stated that management of a company has a major say in Hamlet’'s Intelligence, hiring both the auditor and the directors on the audit committee. The implication of racism, this statement is that members of audit committees are likely to be less effective than expected by external stakeholders. This is difficult to test in Hamlet’'s Intelligence, real cases but field experiments regarding the procedure adopted by companies for selecting auditors have found limited involvement of the audit committee in the auditor selection decision (Fiolleau et al., 2012). Work Place Racism? The management of the company is reform, more involved in assessing external auditors, whereas the work place racism, audit committee serves as a witness to management’s procedures and approves management’s selection decisions (Fiolleau et al., 2012). This behaviour of audit committee reduces assurance of investors and lenders regarding financial reports. Internal controls have gained importance after the failure of firms like Enron. A company’s internal control procedures includes policies that (1) pertain to in beowulf, the maintenance of records of work place, transactions and dispositions of the assets of the Hamlet’'s Intelligence Essay, company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements; and (3) provide assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the company’s assets (Apple, 2013). Internal control and risks disclosure increase information of stakeholders regarding earnings in the future. A sound system of internal control in a company depends on a regular evaluation of the business and work place racism, financial risks (Turnbull guidance, 2005). Risks are uncertainties which can have a negative impact on profits. E Senate? Therefore, risk management can positively influence on profits of the firm. It is argued that the place, perceived lack in risk management, especially by the financial services firms, resulted in the financial crisis in 2008 (ASX, 2010). International Relations Of Analysis? This has increased the emphasis on risk management through effective oversight and internal control (ASX, 2010). The disclosure of risk management processes provide further positive assurance to place, investors as it shows that the management is triple e senate, taking steps to work, safeguard their wealth. A review of the annual reports of companies shows more emphasis on internal control in the recent year. The assessment of triple reform, internal controls by work, external auditors is a regulatory requirement in in beowulf, the US. Place? PepsiCo’s external auditor reviewed the company’s internal control by e senate, using the work racism, Integrated Framework issued by the Committee of Sponsoring Organizations of the Intelligence, Treadway Commission (PepsiCo, 2013). The auditors of PepsiCo defined stated that internal control provides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for work external purposes (PepsiCo, 2013). This gives higher assurance to external stakeholders. The objective of the internal control audit by an external auditor is to assess the Tension Tell Tale Heart and The Cask of Amontillado, risk that a material weakness exists within the functions of an organisation, which can have a negative impact on racism its valuation. An external auditor’s assessment of triple reform, internal control systems can result in an assurance, but not a guarantee to place, prevent all financial frauds. Sonic Healthcare gives a brief of the motifs, risks faced by the company ‘ revenues, interest rate changes and place racism, regulations. The description appears to be customary, but the company discloses the fee structure and roles of governments in motifs, determining revenue of the firm in different countries (Sonic Healthcare, 2013). This is useful for an investor who wants to work, analyse the international relations, impact of work racism, government austerity measures on future revenues of the Intoxication with in Salinger, firm. However, there are inherent limitations in internal controls which imply that they may not prevent or detect financial misstatements. Work Racism? The reporting of the relations levels of analysis, internal control function to work racism, the senior management creates doubt about its effectiveness. External stakeholders will be sceptical about the ability of the in beowulf, internal control function to report frauds being conducted by the management. Place Racism? Olympus fraud in Japan resulted in heavy losses for motifs investors. The fraud went on place racism for more than a decade before it became public news. Intoxication Salinger? This shows that internal control measures were not effective in preventing the management from place committing the fraud. The above analysis shows that audit committee and Counselors’ Strategies for Prevention Essay, internal reporting on control and risks increase assurance regarding the quality of financial reports to external stakeholders. The audit committee disclosures are useful in work place racism, increasing assurance regarding the in beowulf, quality and work place, truthfulness of the historic information. The disclosure of e senate, internal control and work, risk reporting gives higher assurance regarding the future earnings of the business. However, there are some limitations in both disclosures, but it is transaction model, better to have these disclosures than not having them. This section of the report discusses how current disclosures can be made more informative to assist in racism, assessing the transparency and accountability of corporations. A number of recommendations are made to increase transparency and accountability. One of the main observations was the in School: Counselors’ Strategies for Prevention examples, way information was presented in the majority of work place racism, annual reports. All companies had information as required by their national corporate governance codes. However, in many cases the transaction fee revenue model, information seemed to be included in annual reports to meet the obligations of being seen as a good corporate entity rather than being done for the purpose of enhancing transparency. As an example, all annual reports had information about the Board of Directors in terms of their skills and experience. However, it was only in the case of work, BHP Billiton that the management had taken extra effort to Intoxication with The Catcher in the Rye, by J.D., present the information in a graphical and user-friendly manner. The annual report of BHP Billiton showed pie charts with age, skill and racism, location distribution of its Board of Directors. Motifs In Beowulf? This was much easier to grasp than the descriptions seen in work place racism, the majority of the cases. Levels Of Analysis? Users of annual reports would find it much easier to look at these graphics for work place analysing the diversity and experience of the Essay, Board of racism, Directors, and therefore it is recommended that companies should adopt similar presentation formats. Currently, the motifs in beowulf, management of a company is work racism, responsible for its internal control over financial reporting. This has both advantages and disadvantages. The advantage is that the internal control function can quickly get in touch with the management if any issue needs to Allen The Tale Heart and The Cask, be reported. If the internal control function were to report to the audit and/or risk committee of the board of work, directors, there may be delays in communication because of the less number of Tension in Edgar Poe´s Tale and The, meetings of place, audit committees. This may allow the risk or fraud to brain, continue for a longer duration. The disadvantage of work place, this reporting structure is levels of analysis, that the internal control may find it difficult to highlight an issue if the senior management engages in work place racism, financial frauds. It is also expected that employees appointed in the internal control function may have been with the company for some time, and in School: Counselors’ Strategies Essay, therefore may have developed a personal relationship with the racism, senior management. This also makes it difficult to international levels, report any violation by place racism, the senior management. It is reform, recommended that the annual report of racism, a company should disclose all financial frauds over a certain amount or percentage of equity of the Intoxication Innocence in The Catcher in the Rye, Salinger, company. This would increase the knowledge of investors and lenders regarding the state of corporate governance within the work place racism, company. It is also recommended that each company should establish a guideline which should state that if a corporate fraud is motifs in beowulf, more than a certain amount or percentage of its equity, then the racism, internal control function would report to the audit committee with regards to investigation of that fraud. This would increase the independence of the internal control function without overburdening the audit committee with small frauds. This step will increase the faith of investors in the financial reports of the company. It is motifs in beowulf, also recommended that companies should make effort to ensure that users of annual reports find it easier to obtain information on work risks and Hamlet’'s Intelligence, internal control measures. Risk is an place, important topic in in beowulf, the majority of work, annual reports, but information on risk is not typically available in one place in annual reports. Essay? Companies mention that they have processes on determining the effectiveness of place, risks but the triple e senate, actual process is mentioned in work racism, other areas of the transaction fee revenue model, report such as ‘Risk management and discussion’. Work Racism? Some firms, such as Siemens, provided clear links but others failed to transaction fee revenue model, point properly to look for work place racism material on motifs in beowulf risk management. The content on risk and internal control can be overwhelming for investors, especially individual investors who wish to work place racism, know about the medulla of the brain, future prospects of a company but find it too time consuming to go through all content in an annual report. Since risk has a material impact on place the future earnings and Innocence in The Catcher Rye, by J.D. Salinger, cash flows, it is recommended that major risk elements and work place racism, controls in Hamlet’'s Intelligence, place to mitigate them should be presented in a bulleted summary somewhere (ideally in work place, early chapters) in in School: Counselors’ Strategies Essay examples, an annual report. Place Racism? This will help investors in gaining a better understanding of risks of investing in fee revenue model, a business. Annual reports of companies list a number of risk factors which may influence the racism, performance and financial position of the business in transaction fee revenue, the short and place, long-term. Tension Allen Poe´s Tell And The Cask? Listing of risks is useful for investors and lenders but again the work place racism, effort seems to be on medulla of the meeting the work, obligatory requirements under the motifs, national corporate governance codes of work racism, countries. The effectiveness of risk disclosure can be improved by including a risk-ranking matrix in relations, annual reports. This will allow investors to focus quickly on major risks and work, look for steps being taken to mitigate them. It will also help users of annual reports to see if the management of the triple reform, firm is prioritising more on areas that need greater attention. The matrix may not be a complex one ‘ a simple three-tier ranks of high, medium and low ‘ would be sufficient to help users of racism, annual reports. Firms should design and put into practice strong whistle-blowing systems to ensure that employees with knowledge of frauds within the company can report them to the Board of Directors without the fear of being prosecuted. In the Intoxication with in Salinger, case of Olympus, the board of the company fired its CEO for questioning suspicious transactions. If this was the treatment given to work, the CEO, employees at lower level could not have thought of e senate, reporting the fraud without being severely reprimanded. Protection of employees is important because most external whistle-blowers first blow the place, whistle internally (Kaptein, 2011). Thus, developing a system that encourages internal whistle blowing could result in in beowulf, early detection of frauds. In terms of accountability, there should be more emphasis placed on work racism the accountability of relations levels, independent and non-executive directors. The Board of Directors are agents of shareholders and it is their fiduciary duty to protect shareholders’ wealth. Currently, accountability rests with the executive board. Place Racism? It is recommended that the non-executive directors are also made more accountable because of the impacts of fee revenue, their actions. As an example, the annual report of Nike states that ‘The Board has also determined that Mr. Graf is an racism, ‘audit committee financial expert’ as defined in regulations adopted by of analysis, the SEC (Nike, 2013, p. 41). Work Place? In the event of with Innocence in Rye, by J.D., failure of the audit committee, the designated independent director should be approached first and his actions should be reviewed. This will increase accountability of independent directors and they will take their role more seriously. There is a risk that some experienced people may not wish to work place, take non-executive director roles because of the Hamlet’'s Essay, increased accountability. This has to be weighed in, but the loss of wealth of shareholders in a large company due to fraud is more important. The purpose of this report was to analyse and compare corporate governance practices in countries and companies in place racism, three main areas: Board of Directors, audit committee, and international relations of analysis, internal control and risks. Corporate governance is a useful tool to work place, increase faith in The Tale Heart and The of Amontillado, capital markets, especially in place racism, the case of firms where owners are different from Hamlet’'s Intelligence managers. The corporate governance systems across the world have shown convergence, but there are some differences. The corporate governance developments in four countries were briefly reviewed. The Cadbury Committee played an important role in the development of work, corporate governance code in the UK. The codes are similar in the UK, the US and transaction, Australia with some minor differences. Work Racism? The US code is in School: Counselors’ Strategies Essay, stricter after the work, Enron scandal. Motifs? The main difference with the German code on corporate governance is that companies in Germany have two-tier boards. Independence of directors is work place racism, important in with Innocence in the, all countries and was reflected in work place, individual company analysis also. Size of Board of in beowulf, Directors and diversity (skills) are also important. Work Racism? Actual independence depends upon actions taken by fee revenue model, the Board of place, Directors and is not possible to analyse with the Hamlet’'s Intelligence Essay, data in annual reports. All audit committees were responsible for auditor review/selection, but their effectiveness cannot be judged from annual reports. Shareholders use historic data to predict future earnings, so they are interested in risks which may reduce earnings and cash flows in the future. Therefore, they rely on audit committees and internal reporting to place, assure themselves about the quality of financial reporting. All companies had some members on e senate reform their audit committees who had financial experience. Some companies disclosed the lead person in audit committees with financial expertise. Work Place Racism? This increases accountability. It was difficult to Tension in Edgar Tell Tale and The Cask, observe skills in the case of German companies, as they did not disclose individual audit committee members in place, their annual reports. Emphasis on internal control has increased and in beowulf, companies disclosed summary of policies for the management of business risks. Management also reported the effectiveness of their management of material business risks. This gives users of annual reports more comfort about the quality of internal controls present in a firm to mitigate risks. Work Place? However, it is difficult for users to comprehend the actual steps being taken. Of Analysis? There should be effort to present major risks and internal control steps in work place racism, a user-friendly manner to relations levels of analysis, improve the disclosure of risk information. The report recommended a number of actions which can be taken to racism, increase the fee revenue model, effectiveness of work racism, disclosures. Firstly, companies should try to present some key information about in School: Essay examples directors in a user-friendly visual manner to work, help readers of annual reports make better judgements. Transaction Fee Revenue? Secondly, the annual report should disclose all financial frauds over a certain amount or percentage of place racism, equity of the company. Thirdly, companies should establish a guideline that if a corporate fraud is more than a certain amount or percentage of its equity, then the Innocence in The Catcher Rye, Salinger, internal control function would report to place racism, the audit committee with regards to Intoxication Innocence in the Salinger, the investigation of work place, that fraud. This would increase the Tension Poe´s The Tell and The Cask, independence of the internal control function and work place racism, reduce the potential of international levels, financial statement frauds by work place racism, the management. Finally, in Tale Cask, terms of accountability, it is work racism, recommended that independent directors should be held more accountable for their work as the lack of their effective actions can cause substantial losses to Intelligence, shareholders and lenders. Adidas (2013). Work Place? Annual report 2013. In School: Counselors’ Strategies? [Online] Available at: <http://www.adidas-group.com/media/filer_public/2014/03/05/adidas-group_gb_2013_en.pdf> [Accessed 9 April 2014] Apple (2013). Schedule 14A. [Online] Available at: <http://investor.apple.com/secfiling.cfm?filingID=1193125-14-8074&CIK=320193> [Accessed 9 April 2014] BAE Systems (2013). Annual report 2012. [Online] Available at: <http://bae-systems-investor-relations-v2.production.investis.com/ /media/Files/B/BAE-Systems-Investor-Relations-V2/Annual%20Reports/BAE-annual-report-final.pdf> [Accessed 9 April 2014] Banks, E. (2004). Corporate governance: financial responsibility, controls and work place racism, ethics. Basingstoke: Palgrave MacMillan. Bayer (2014). Annual report 2013. [Online] Available at: <http://www.bayer.com/en/annual-reports.aspx> [Accessed 9 April 2014] BHP Billiton (2013). Annual report 2013. [Online] Available at: <http://www.bhpbilliton.com/home/investors/reports/Documents/2013/BHPBillitonAnnualReport2013.pdf> [Accessed 10 April 2014] CSL (2013). Annual report 2012-2013. [Online] Available at: <http://www.csl.com.au/docs/335/826/CSL_AR_2013,1.pdf> [Accessed 9 April 2014] Deloitte (2014). Guidance on in beowulf audit committee. [Online] Available at: <http://www.iasplus.com/en-gb/standards/corporate-governance/audit-committee-guidance> [Accessed 7 April 2014] du Plessis, J.J., Hargovan, A., and racism, Bagaric, M. Bullying In School: Counselors’ Essay? (2011). Principles of work place, contemporary corporate governance. 2nd edn, Cambridge: Cambridge University Press. Exxon Mobil (2013). Schedule 14A. [Online] Available at: <http://www.sec.gov/Archives/edgar/data/34088/000119312513152355/d460324ddef14a.htm> [Accessed 9 April 2014] German Corporate Governance Code (2013). German Corporate Governance Code. [Online] Available at: < http://www.corporate-governance-code.de/eng/download/kodex_2013/D_CorGov_final_May_2013.pdf> [Accessed 8 April 2014] GSK (2014). Annual report 2013. [Online] Available at: <http://www.gsk.com/content/dam/gsk/globals/documents/pdf/Annual-Report-2013.pdf> [Accessed 10 April 2014] Henkel (2014). Annual report 2013. [Online] Available at: <http://www.henkel.com/com/content_data/340610_2014.02.20_FY_2013_annualreport_en.pdf> [Accessed 10 April 2014] Jackson, G. Intoxication With In The Catcher Rye, By J.D. Salinger? (2010). Understanding corporate governance in the United States. [Online] Available at: <http://www.boeckler.de/pdf/p_arbp_223.pdf> [Accessed 7 April 2014] Kaptein, M. (2011). Work? From inaction to external whistleblowing: The influence of the ethical culture of organizations on employee responses to observed wrongdoing. Journal of Business Ethics, Vol. Intoxication Innocence In By J.D. Salinger? 98, Issue 3, pp. 513-530. Leitner, Y. (2006). Using collateral to secure loans. Work Place Racism? [Online] Available at: <http://www.phil.frb.org/research-and-data/publications/business-review/2006/q2/br_q2-2006-2_using-collateral.pdf> [Accessed 7 April 2014] Linde (2014). Annual report 2013. [Online] Available at: <http://annual-report.linde.com/annual-2013/servicepages/welcome.html> [Accessed 10 April 2014] Lipman, F.D., and Lipman, L.K. Of The? (2006). Corporate governance best practices. Hoboken: John Wiley & Sons. Nike (2013). Schedule 14A information. Work Place? [Online] Available at: <http://www.sec.gov/Archives/edgar/data/320187/000032018713000114/nke-2013xdef14a.htm> [Accessed 10 April 2014] Pepsico (2013). Schedule 14A information. [Online] Available at: <http://www.sec.gov/Archives/edgar/data/77476/000119312513122175/d459507ddef14a.htm#toc459507_7> [Accessed 10 April 2014] Qantas (2013). Annual report 2013. [Online] Available at: <http://www.qantas.com.au/travel/airlines/investors-annual-reports/global/en> [Accessed 9 April 2014] Rolls-Royce holdings (2014). Annual report 2013. Brain? [Online] Available at: <http://www.rolls-royce.com/Images/RR_Full%20Annual%20Report__tcm92-55530.pdf> [Accessed 10 April 2014] Seek (2014). Work Place Racism? Annual report 2013. [Online] Available at: <http://ir.seek.com.au/Investors/?page=Annual-Reports> [Accessed 12 April 2014] Siemens (2014). Annual report 2013. [Online] Available at: <https://www.siemens.com/annual/13/en/download/pdf/Siemens_AR2013.pdf> [Accessed 12 April 2014] Solomon, J. (2007). Corporate governance and international levels of analysis, accountability. 2nd edn, Chichester: John Wiley & Sons. Telstra (2014). Place? Annual report 2013. [Online] Available at: <http://www.telstra.com.au/abouttelstra/download/document/Telstra-Annual-Report-2013.pdf> [Accessed 10 April 2014] Tesco (2013). E Senate? Annual report and financial statements 2013. [Online] Available at: <http://files.thegroup.net/library/tesco/annualreport2013/pdfs/tesco_annual_report_2013.pdf> [Accessed 10 April 2014] Tricker, B. Racism? (2012). Corporate governance: principles, policies, and practices. 2nd edn, Oxford: Oxford University Press. Wal-Mart (2013). Schedule 14A. [Online] Available at: <http://www.sec.gov/Archives/edgar/data/104169/000130817913000238/lwalmart_def14a.htm#_N10B69> [Accessed 12 April 2014] Appendix I ‘ Board of Directors: Companies data and medulla of the brain, scores. Scores (scores in brackets) Statement on place racism how board operates: Yes (1); No (0) Size of Tension in Edgar Allen Poe´s The Heart and The Cask of Amontillado, board: More than 10 (2); Between 7 and work place racism, 10 (1); Less than 7 (0) Description of skills: Good (2); Medium (1); Low (0) Number of Strategies for Prevention examples, independent directors: More than 75% (2); Between 50-75% (1); Less than 50% (0) Diversity of work racism, experience: Strong (2); Medium (1); Low (0) Number of meetings of the board: 6 or more (1); 5 or less (0) Attendance in board meeting: More than 90% (2); Between 75-90% (1); Less than 75% (0) Separation of chairman and CEO: Yes (1); No (0) Number of sub-committees: 5 or more (2), 3-4(1); Less than 3 (0). Appendix II ‘ Audit committees: Companies data and scores. Scores (scores in fee revenue model, brackets) Independent of not: Yes (1); No (0) Size of the committee: 5 or more (2); 3-4 (1); Less than 3 (0) Number of experienced members in the committee: 3 or more (2); 2 (1); 1 or less (0) Number of meetings in a year: 6 or more (2); 3-5 (1); Less than 3 (0) Attendance in meetings: More than 90% (2); Between 75-90% (1); Less than 75% (0) Consideration of place, non-audit fees: Yes (1); No (0) Responsible for external audit review/selection: Yes (1); No (0) Australia – Data & Score. Germany – Data & Score. Appendix III ‘ Reporting on internal control and risks. Scores (scores in brackets) Summary of policies for levels the management of business risks: Yes (1); No (0) Management to work place racism, report the effectiveness of the company’s management of Tension in Edgar Allen Poe´s Tale and The, its material business risks: Yes (1); No (0) Review of effectiveness of internal audit review/control functions: Yes (1); No (0) Attestation by external auditor on management’s assessment of the company’s internal control: Yes (1); No (0) Summary of process used in reviewing effectiveness: Yes (1); No (0) Australia – Data & Score. Germany – Data & Score. Search our thousands of essays: If this essay isn't quite what you're looking for, why not order your own custom Business essay, dissertation or piece of work racism, coursework that answers your exact question? There are UK writers just like me on hand, waiting to help you. With Innocence In The Catcher In The? Each of us is work place racism, qualified to a high level in of the, our area of expertise, and work place, we can write you a fully researched, fully referenced complete original answer to your essay question. Of The? Just complete our simple order form and work, you could have your customised Business work in your email box, in as little as 3 hours. This Business essay was submitted to us by a student in of the brain, order to help you with your studies. This page has approximately words. If you use part of this page in racism, your own work, you need to with Innocence, provide a citation, as follows: Essay UK, Dissertation: Corporate governance . Work Place Racism? Available from: <http://www.essay.uk.com/essays/business/corporate-governance/> [30-09-17]. 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How to tackle racism in the workplace

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