Tobacco Company Strategies Towards Health Awareness free essay sample

Threats faced by the tobacco company is the raise of awareness on the hazard of smoking and the big increament in taxes. The awareness campaign usually came from the local government which tax is paid to. On the other hand, number of smokers keep on rising each day eventhough the proggresive campaign towards the awareness of hazards of smoking. Several resistance towards the development of tobacco company. Like wise, the company has to raise the good image of their company. By doing this, the bad image as a tobacco company which lead to unhealthy life style will be reduce. They tried to emerged with a lot of positive approach towards the effort on banning smoking in public area. The world tobacco industry generated sales of almost $721 billion in 2010 according to analyst. Cigarettes represent the leading market segment with revenue exceeding $681 billion, which accounts for almost 95% of the overall market. The yearly rate of market growth is expected to accelerate to be 4. We will write a custom essay sample on Tobacco Company Strategies Towards Health Awareness or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 5% until 2015, bringing the market to almost $890 billion. The tobacco market involves the retail of tobacco, cigarettes, cigars, cigarillos and chewing tobacco. There are currently around 1. billion smokers in the world; this figure is expected to climb at a rate of almost 4% per year. Tobacco is grown in over 120 countries worldwide, using close to 4 million hectares of total agricultural land available globally. Around 12 million cigarettes are smoked every minute around the world. Around 35% of men in developed nations smoke, compared with 50% of men in developing nations. About 22% of women smoke in developed nations, compared with less than 10% in developing nations. Cigarettes represent the largest share of the tobacco market in sales volume and value. Though consumption levels have fallen, the absolute number of smokers has been climbing along with the global population and disposable incomes, reports Global Industry Analysts. China is the largest regional market for cigarettes. Cigars do not generate the same sales or sell in the same high volume as cigarettes. In a more recent trend, the social cachet attached to cigars has been boosting sales. As consumers become more health conscious, they are opting for cigars for their lower level of harm to health. Cigarillos, which are cigars that way less than three grams, represent the market segments recording the most rapid growth. In the past, cigars have been much less marketed than cigarettes, associated with a different demographic (that of the older male), and have not been paid much promotional attention by companies. Advertising of cigars is on the rise, along with aromatic filter varieties, which appeal more to younger and female demographics, and there are increasing numbers of tobacco-only stores in operation. The three leading companies in the global tobacco market are Philip Morris International, China National Tobacco Corporation and Japan Tobacco. Philip Morris International is the world’s largest tobacco company, which sells its products in 180 countries, and held a 16% stake in the international market outside of the US in 2010. Excluding China, the company holds almost 28% of the global market. As tobacco consumption in developed countries declines due to health awareness, tobacco companies are concentrating more on developing countries, including Latin America, Asia, and the Middle East. The industry is focusing its efforts on advertising strategies such as offering low-risk products and re-launching existing products to attract female consumers. More recent product offerings include cigarettes flavored with mint, citrus, and vanilla, and low-risk products with reduced toxins and carcinogens or free of nicotine. The global tobacco industry continues to struggle with negative publicity due to health concerns, high taxes, and state regulations. Once seen as a social pass time, smoking is now perceived as anti-social and damaging to health, causing premature deaths and lunch cancer. Companies are now required to include health warnings on their product labels and are no longer allowed to undertake marketing campaigns. For example in America, the tobacco industry has funded state initiatives that provide resources to help smokers quit smoking as per the  Master Settlement Agreement  regulated by the U. S. government. For example,  Phillip Morris  USA operates a  Ã¢â‚¬Å"Quit Assist†Ã‚  website that acts as a guide for those who choose to quit smoking. Companies and organizations can sponsor events, programs, festivals, performances, individuals, groups, teams, equipment and/or facilities, by providing financial support for activities, promotions and services. Sponsorship refers to the donation of money, services or in-kind support in exchange for recognition of the donation (e. g. , being listed as a â€Å"sponsor† of an event, production or competition). Many companies, including tobacco companies, engage in sponsorship for the purpose of promoting a product or a cause, supporting a needy group, establishing name recognition for a company or brand, earning publicity for a â€Å"good deed,† or building an image for a company, organization or product.

Tattoo Art among the Maori Essay

Tattoo Art among the Maori Essay Tattoo Art among the Maori Essay We are studying about the Maori people who are the indigenous Polynesians. These people are found in New Zealand. They arrived in new Zealand in voyages as settlers and later became residents. They were isolated by other people and eventually decided to do this type of special art for the beauty purposes which has given them a special identity. The art as commonly known as ta moko, are permanent tattoos made on the body and the face. These tattoos are made on both sexes of the Maori people. The skin was skillfully decorated with different pictures obtained from the environment. Upon the completion of the curving process, the body was left with beautiful chisels that were appealing to the observers. The skin was left with beautiful grooves rather than the usual smooth skin that was not appealing to many people. This created uniqueness among the people. Tattoos among the Maori people were considered as sacred. They were therefore very selective on the patterns that they drew as tattoos. They used bone chisels and knives to make the grooves. The ink that they used to decorate the grooves was made from an organism that was half vegetable and half caterpillar. The ink that was used to decorate the face was darker than that of other body parts. The major reason to this color difference was that the ink used on the face was made from special species of burned wood. This made the ink darker than the one made from the organism. The major patterns that were used were known as spiral. The spiral patterns covered external body parts that include; face, legs and buttocks especially for the men. These were the areas that the patterns could be easily be seen by the observer. The buttocks were left uncovered because the tattoos appeared as clothes for the men. The women and young girls received tattoos on their lips, neck and the chin. The tattoos on the neck were occasionally depending on the type of attire being put on by the lady. Maori tattooing was used in rituals such as marking the adolescent stage of the youths. This was done to celebrate the important occurrences in the life history of the adolescents. This included marking the rite of passage from childhood to adulthood through the middle of the two stages. On the other hand, according to the culture of the Maori people, possessing a tattoo marked a status one belonged in. If one lacked this kind of tattoo, then he or she was considered to be without any worthiness or status. The process of tattooing was a painful experience. Sharp objects were used to make the grooves. This experience was not only meant for decorative purposes but also to proof status, strength and courage among the men and women of Maori. Women on the other hand were not tattooed painfully as men. The reason for this was that they needed not to proof the values mentioned earlier. Rituals attributed to music, chat and fasting were proved through tattooing. Among these rituals, fasting was more emphasized because one could swell on the face hence making him or her unable to eat or drink anything. These were some of the rituals done through tattooing. Tattoos had a lot of purposes traditionally. They symbolized status and position. The tattoos were won by blue blooded people and their heirs. This marked their status. In New Zealand among the Maori people, there were tattoos that were special for the royal family and their lineage. The tattoos also symbolized spiritual and religious devotion as already discussed. Medal to prove courage was also the major purpose of the putting tattoos. On the other hand, tattoos were used as punishments. Captives who were exiled or captured for their criminal activities were given some tattoos for their identification. This could shame them and give warning to other criminals because of the torture and discrimination they received. Practically, tattoos have the purpose of creating false impressions. This is useful for bald people because they are able to put some marks that resemble hair. Tattoos on the other hand save on the cost of putting make up and removing the makeup. The tattoos tend to be long lasting as compared to the makeup that are temporal and needs to be replaced daily. Putting a tattoo is a painful experience but is experienced only once and thereafter pain is relieved. This actually sounds practical for the people who believe in the beauty of their own kind. In the western culture, tattoos are commonly used by musicians and other professionals such as footballers especially in the English premier league games. This is for decorative purposes and also for status. Tattoos are also used in medical quaters. This is an instrument used in radiotherapy and also in some forms of breast reconstruction in women especially with those with complications of breast cancer. This shows that the tattoo aspect has been adopted by almost all cultures in the world. At writing service you can enjoy professional Art essay help on any topic. Just visit our site and order your custom paper online!

Xolair Literature Review Dissertation Example | Topics and Well Written Essays - 4000 words

Xolair Literature Review - Dissertation Example The intensity, chemical properties, action mechanisms, and associated with omalizumab are all pre-generalized; however, they are controlled at the time of its manufacturing when done under the label of Xolair, and involve few specific dimensions to be identified. Further, understanding its production procedure in the raw-to-commercial forms contributes greatly towards building a theoretical relationship between its positive and negative impacts (â€Å"Xolair Fact Sheet†, 2011). Therefore, this review initiates by opening a succinct discussion regarding its origins and chemical features, which is followed by a detailed description of its production, purification, and commercialization phases. After this, some pros and cons associated with the drug are discussed, along with some secondary clinical trials that shed light on its efficacy in different age groups and dosage formulations. In the final sections of this review, a brief list of general precautions and pre-defined pharma cokinetic properties are also added to not to leave some important aspects untouched. Therefore, the reader of this review is suggested to make a close reading in order to explore relationship between different dimensions of Xolair. ... es a bond with receptors of patient’s cellular membrane and as a reaction produce inflammatory mediators from within (â€Å"Scientific Discussion-Zolair†, n.d.). In this type of reaction, an anti-lgE is supposed to restrict the creation of bond between lgE and cell membrane receptors, in order to reduce the release of inflammatory mediators (Miller et al., 2008). It happened in 1987 at Houston, Texas, that scientists of a local pharmaceutical firm (Tenox) carefully studied the phenomenon of asthma prevalence, and came up with a laboratory prototype of an anti-lgE, which until the year 1991 was unable to get international exposure. However, in the late 1990’s, controlled clinical trials were conducted over patients with mild and severe paediatric and allergic rhinitis by the collaboration of different international pharmaceutical firms, and from the year 1996, omalizumab was made available publicly under the trade name of Xolair by different pharmaceutical firms a s one of the most effective allergic asthma treatment drug, referred commonly as anti-lgE. However, despite several clinical trials and experiments over the commercial product of Xolair (and its composing omalizumab), there are still researches and developments which are being conducted in order to verify all the observable effects in different cases of asthma (â€Å"Tanox, Inc. – 2010 Company Profile†, 2010). 3. Drug Description: Xolair (or omalizumab) can be terminologically described as a monoclonal anti-body derived from recombinant chromosome (based over lG1k) which impasses particularly to mammal immunoglobulin E (or lgE). Further, its pharmacodynamics reveals that it constrains the association of lgE with cellular membrane receptors (specifically FC3Rl) over the surface of mast cells and basophils

Reflection on Eco-Catastrophe Essay Example | Topics and Well Written Essays - 500 words

Reflection on Eco-Catastrophe - Essay Example Reality is of course that forty years later the world is still here, ecological, population and hunger problems still exist but there is more awareness and more measures are being taken to combat the issues in all areas of environmental and global health care. The article is one that requires multiple readings in order to fully determine and appreciate the cynicism and at times wit of the writer, for although fatalistic in his beliefs he shows a degree of humor, albeit satirical in his denotation of the large powers of the western world. It is his depictions of catastrophic global events however, that cause readers to stop, take stock and reflect on what he purports because, although far in exaggeration, there are some elements of his prophecies that are apparent, real, and need of intervention if global health is to be improved. Although there is not the mass starvation predicted by Ehrlich there are many people in the world who are starving and in need of basic health care, particularly in developing countries, but most of this is caused by war and poverty rather than lack of food. Although there has been a drive, whether for corporate or government gain, to increase crop yields and other food by use of biotechnology the debate on the risks and benefits of such food is stifling its purpose of feeding the hungry and giving help where it is most needed. Although the oceans are not depleted, the air is not killing millions of people, and population control is by choice, and being undertaken, in most situations, in a humanitarian manner, not as envisioned by Ehrlich, the problems do exist. Ecological factors that are negative are a threat to human health and therefore need to be controlled; conditions that promote invasive bacteria, viruses or diseases, for example, need to be monitored; air pollution can lead to diseases of the respiratory system or cancer; water quality in terms of contaminants, carriage, and treatment and  industrial outflows, all require environmental management that can assist in maintaining and reinstating health.  

What are the pros and cons to bilateral versus multilateral aid Essay

What are the pros and cons to bilateral versus multilateral aid - Essay Example Finally, research reports reveal that the top ranking agencies in best practice are multilateral donors with World Bank’s International Development Bank (IDA) leading. The article ranks agencies according to their effectiveness in transparency. The World Bank group is ranks in the â€Å"good and â€Å"fair† category while bilateral agencies rank in the â€Å"poor† category with exception of UK’s DFID which ranks as good. This is important to the research in supporting the effectiveness of multilateral aid. The article discusses â€Å"best practices† in the way official aid is given and how an ideal agency behaves. It looks at issues such as transparency, specialization, selectivity, ineffective aid channels like tied aid and overhead costs. These agencies are classified into bilateral and multilateral agencies and multilateral agencies were found to rank high while UN agencies were ranked the worst. The article is important in helping to understand the aid agencies and their role in international development. The article discusses the influence of the U.S or donors on multilateral institutions such as the World Bank thus hindering their achievement of millennium development goals and development effectiveness. It is helpful in understanding the workings of Bretton Wood institutions and the disadvantages they have due to donor influence. The book contains articles by leading scholars and practitioners and has chapters dedicated to actors and aid agencies hence it is important in understanding bilateral and multilateral aid and importance to development. The book gives an account of difficulties faced by countries due to bilateral aid from many sources and neglect of some countries. It is important for the research in assessing the disadvantages and advantages of bilateral

Concepts of Indigenous Australian Cultures

Concepts of Indigenous Australian Cultures ‘Indigenous Australian Cultures’ The Dreaming The English language has no exact word or phrase that depicts The Dreaming and each Indigenous Australian language groups has its own term to refer to this epoch. In Western Australia Ngarinyin people refer to it as Ungud, the Central Australian Aranda people as Aldjerinya, the Pitjantjara of north-west South Australia as Tjukurpa, while in the Broome region it is Bugari. While the English word suggests fantasies or vague recollections of the real world the Indigenous Australian translation see’s The Dreaming as inherent reality (Edwards, 1998). The Dreaming is how Aboriginal people explain how their world came to be. Clarke (2003, p.16) suggests culture and lifestyle in traditional Aboriginal culture are shaped by their values, beliefs and the relationship between Indigenous Australians and every feature of landscape and living creature. The spiritual beings that feature in The Dreaming accounts are the spiritual Ancestors of the present day Aboriginal community and continue to influence the beliefs and values of Aboriginal Australians (Clarke, 2003, p. 16). The Dreaming tells of the creation of land, trees, plants, rocks, waterholes, rivers, mountain, stars and animals and the journeys the Aboriginal Ancestors travelled. The spirits of these Ancestors whom often resembled people and or animals continue to inhabit these features of the world today. Both consequences and punishments are depicted in The Dreaming and form life lessons that are shared throughout generations. For example the Dhuwa shares The Dreaming of a hunter who abducts a young girl and traps her in a cave with him. While he sleeps she transforms into a butterfly and escapes. In his anger he transforms into a bat and is trapped in the prison he made forever (Abc.net.au, 2015) Kinship For Aboriginal Australian’s kinship is more than family genetics or blood ties. Kinship is a complex system based around social organisation, which outlines responsibilities within Nations, clans and family groups. (University of Sydney, 2005-15)Kinship and family are especially important to Indigenous Australians. As it guides responsibilities to their ‘kin’ and environment. Kinship is so dominant for the Wiradjuri people they speak of kin as their ‘whole world’ (MacDonald, 1998 p. 303). Kinship in the many Aboriginal Nations shares common components as well as differences. The all-embracing systems have been handed down through generations from Ancestors of The Dreaming and are based on reciprocal actions, such as giving of privileges in return for similar privileges. Rights and obligations are determined by an individual’s kin, and such influences include who you may marry, share food and resources with, who will look after an individual and who might educate them. Kinship systems consist of Moiety, Totems and skin names. Moiety is a form of social organisation meaning ‘two halves’. Each individual is assigned a moiety group from either the matrilineal (mother) or patrilineal (father)’s line. Moiety governs where partners are chosen from. For example a marriage partner must come from the opposite moiety. Each nation has their own names for each half of moiety. Arnhem Nation refer to it as Dhuwa and Yirrity while Wiradjuri as Dilbi and Kuputhin. Each individual belongs to a totem dependant on when they were conceived. Aboriginal totems can be animals or plants, they hold special meaning to a group of individuals (Bani, 2004). They are filled with the spirit of their ancestors. Individuals become the generational custodians of their particular sacred places, ceremonies and dreaming stories. A person has four totems that represent Nation, Clan, family and a personal totem that recognises their strengths and weaknesses, this tot em maybe given at birth or later in life (University of Sydney, 2005-15). Economic organisation Goodall (1996, p. 2) has suggested Indigenous Australians have been practicing sustainable land and economic management for thousands of years. Long before European settlement Aboriginal Australians â€Å"have used techniques to increase the numbers and growth of plants and animals†. Clearing trees and creating grasslands for grazing while maintaining patches of forest for shelter are examples of these techniques (Australian National University, 2011). While The Dreaming and kinship organisation describe Aboriginal men as hunters, and women gatherers, Women are more reliable food suppliers than men due their sources being more plentiful, whereas hunting cannot be guaranteed (Dingle, 1988 p. 13). Aboriginal people created trade routes across the country and exchanged food, shells and psycho-active drugs such as Pituri. Individuals would not travel the entire distance, they would meet at waterholes, where exchanges would be made and then return to their Nation. Resource management is critical to the sustainability of the Aboriginal culture. Seasonal calendars impact the strategies used to ensure effective methods were utilised, including hunting animals at the time of year they are at their fattest therefore providing maximum nourishment. Ensuring animals weren’t hunted during breeding season or carrying their young was another resource management strategy used. (Anon, 2015) References Abc.net.au, (2015) DustEchoes. (online) Available at: http://www.abc.net.au/dustechos/dustEchoesFlash.htm, (March 11, 2015) Anon, (2015). 1st ed. [ebook] Available at: http://www.larrakia.csiro.au/pdf/MingayoorooSeasonsCalendar.pdf (Accessed 15 Mar, 2015). Australian National University. (2011). Bill Gammage discusses ‘The Biggest Estate on Earth’ http://www.anu.edu.au/vision/videos/5001/, (March 9, 2015). Bani, E. (2004). Torres News, the voice of the islands: What is a totem? In R. Davis (ED.), Woven histories, dancing lives: Torres Strait Islander identity, culture and history (pp.151). Acton A.C.T: AIATSIS. Clarke, P. (2003). Where the ancestors walked: Australia as an Aboriginal landscape. Sydney: Allen Urwin. Dingle, T. (1988). Aboriginal economy and society: Patterns of experience. Melbourne: McPhee Gribble and Penguin Books. Edwards, B. (1998). Living the dreaming. In C. Bourke, E. Bourke, B. Edwards (Eds.),  Aboriginal Australia: an introductory reader in Aboriginal studies (2nd ed.) (pp.77-99). St Lucia, QLD: University of Queensland Press. Goodall, H. (1996). Invasion to embassy. St Leonards: Allen Unwin MacDonald, G. (1998). Continuities of Wiradjuri tradition. In W.H. Edwards (ED.), Traditional Aboriginal society: An introductory reader in Aboriginal studies (2nd ed.) (pp. 297-312). South Melbourne: MacMillan. University of Sydney. (2002-15). The kinship module. http://sydney.edu.au/kinship-module/ (March 10, 2015). Cant remember if I used this one Aboriginal art and culture centre – Alice Springs http://aboriginalart.com.au/gallery/gallery_intro.html

Free Catcher in the Rye Essays: Holdens Phony Phobia :: Catcher Rye Essays

Holden's Phony Phobia in The Catcher in the Rye What does phony mean to you? Do you consider it something that is not what it really seems? Or even something or someone that isn't normal in all ways or just in some? Phony is one of the words in the English literature that can have numerous interpretations. Can be being phony possibly hinder an attempt to accomplish a task to fully function mentally? Can phony delay an individuals maturing period? In J.D. Salinger's Catcher in the Rye, Holden's "phony phobia" restricts him from becoming a fully matured adult. In Holden's attempted journey in becoming a fully matured adult, he encounters many scenarios involving friendships, personal opinions, and his love of children. His journey is an unpleasant and difficult one with many lessons learned along the way. Holden possesses abnormal relationships with some of the characters in Catcher in the Rye. Many of his friends and those he talks highly about are young children. He does not make any negative comments about these companions, and there is no mention whatsoever of phony. Holden has a strong relationship with Phoebee, his younger sister. Holden vocalizes about the fact Phoebee can visit him anytime in the summer, "What I'd do, I'd let old Phoebee came out and visit me in the summertime and on Christmas vacation and Easter vacation" (205). Holden shows a solid liking to his sister and is always wanting her by his side. He finds a hard time associating with older, mature individuals. Also, a strong relationship with Allie his deceased younger brother, is apparent due to the twenty references in the novel. In fact, most of Holden's fondest memories are of those times with his younger siblings. His comments of innocence help establish this connection. Someone who is trying to learn the sta ges of developing into a mature adult would not develop as soon, or as fully when spending their time solely with those who are five to seven years of age. They would not experience the guidance from older adults to correct wrong behavior. The guidance of an elder isn't present and they need to learn by themselves. Harrison Smith has defined Holden's friendships quite clearly "What was wrong with Holden was his moral revulsion against anything that was ugly, evil, cruel, or what he called 'phony' and his acute responsiveness to beauty and innocence, especially the innocence of the very young.

Advanced Accounting

AcceptedAccountingPrinciples1. Accounting standard-setting environments 2. Financial instruments and income tax allocation 3. Introduction to intercorporate investments 4. Consolidation subsequent to acquisition 5. Intercompany transactions 6. Issues in ownership interests and joint ventures 7. Foreign activities 8. Translation and consolidation of foreign subsidiaries 9. Financial reporting in the not-for-profit and public sectors 10. Fund accounting 11. Accounting standard-setting environments 12. Financial instruments and income tax allocation 13. Introduction to intercorporate investments 14. Consolidation subsequent to acquisition 5. Intercompany transactions 16. Issues in ownership interests and joint ventures 17. Foreign activities 18. Translation and consolidation of foreign subsidiaries 19. Financial reporting in the not-for-profit and public sectors 20. Fund accounting 21. Accounting standard-setting environments 22. Financial instruments and income tax allocation 23. Intro duction to intercorporate investments 24. Consolidation subsequent to acquisition 25. Intercompany transactions 26. Issues in ownership interests and joint ventures 27. Foreign activities 28. Translation and consolidation of foreign subsidiaries 29.Financial reporting in the not-for-profit and public sectors 30. Fund accounting 31. Accounting standard-setting environments 32. Financial instruments and income tax allocation 33. Introduction to intercorporate investments 34. Consolidation subsequent to acquisition 35. Intercompany transactions 36. Issues in ownership interests and joint ventures 37. Foreign activities 38. Translation and consolidation of foreign subsidiaries 39. Financial reporting in the not-for-profit and public sectors 40. Fund accounting 41. Accounting standard-setting environments 42. Financial instruments and income tax allocation 3. Introduction to intercorporate investments 44. Consolidation subsequent to acquisition 45. Intercompany transactions 46. Issues in ownership interests and joint ventures 47. Foreign activities 48. Translation and consolidation of foreign subsidiaries 49. Financial reporting in the not-for-profit and public sectors 50. Fund accounting 51. Accounting standard-setting environments 52. Financial instruments and income tax allocation 53. Introduction to intercorporate investments 54. Consolidation subsequent to acquisition 55. Intercompany transactions 56. Issues in ownership interests and joint ventures 7. Foreign activities 58. Translation and consolidation of foreign subsidiaries 59. Financial reporting in the not-for-profit and public sectors 60. Fund accounting 61. Accounting standard-setting environments 62. Financial instruments and income tax allocation 63. Introduction to intercorporate investments 64. Consolidation subsequent to acquisition 65. Intercompany transactions 66. Issues in ownership interests and joint ventures 67. Foreign activities 68. Translation and consolidation of foreign subsidiaries 69. Financial reporting in the not-for-profit and public sectors 70. Fund accounting 71.Accounting standard-setting environments 72. Financial instruments and income tax allocation 73. Introduction to intercorporate investments 74. Consolidation subsequent to acquisition 75. Intercompany transactions 76. Issues in ownership interests and joint ventures 77. Foreign activities 78. Translation and consolidation of foreign subsidiaries 79. Financial reporting in the not-for-profit and public sectors 80. Fund accounting 81. Accounting standard-setting environments 82. Financial instruments and income tax allocation 83. Introduction to intercorporate investments 84. Consolidation subsequent to acquisition 5. Intercompany transactions 86. Issues in ownership interests and joint ventures 87. Foreign activities 88. Translation and consolidation of foreign subsidiaries 89. Financial reporting in the not-for-profit and public sectors 90. Fund accounting 91. Accounting standard-setting environment s 92. Financial instruments and income tax allocation 93. Introduction to intercorporate investments 94. Consolidation subsequent to acquisition 95. Intercompany transactions 96. Issues in ownership interests and joint ventures 97. Foreign activities 98. Translation and consolidation of foreign subsidiaries 99.Financial reporting in the not-for-profit and public sectors 100. Fund accounting 101. Accounting standard-setting environments 102. Financial instruments and income tax allocation 103. Introduction to intercorporate investments 104. Consolidation subsequent to acquisition 105. Intercompany transactions 106. Issues in ownership interests and joint ventures 107. Foreign activities 108. Translation and consolidation of foreign subsidiaries 109. Financial reporting in the not-for-profit and public sectors 110. Fund accounting 111. Accounting standard-setting environments 112. Financial instruments and income tax allocation 13. Introduction to intercorporate investments 114. Conso lidation subsequent to acquisition 115. Intercompany transactions 116. Issues in ownership interests and joint ventures 117. Foreign activities 118. Translation and consolidation of foreign subsidiaries 119. Financial reporting in the not-for-profit and public sectors 120. Fund accounting 121. Accounting standard-setting environments 122. Financial instruments and income tax allocation 123. Introduction to intercorporate investments 124. Consolidation subsequent to acquisition 125. Intercompany transactions 126. Issues in ownership interests and joint ventures 27. Foreign activities 128. Translation and consolidation of foreign subsidiaries 129. Financial reporting in the not-for-profit and public sectors 130. Fund accounting 131. Accounting standard-setting environments 132. Financial instruments and income tax allocation 133. Introduction to intercorporate investments 134. Consolidation subsequent to acquisition 135. Intercompany transactions 136. Issues in ownership interests and joint ventures 137. Foreign activities 138. Translation and consolidation of foreign subsidiaries 139. Financial reporting in the not-for-profit and public sectors 140. Fund accounting 141.Accounting standard-setting environments 142. Financial instruments and income tax allocation 143. Introduction to intercorporate investments 144. Consolidation subsequent to acquisition 145. Intercompany transactions 146. Issues in ownership interests and joint ventures 147. Foreign activities 148. Translation and consolidation of foreign subsidiaries 149. Financial reporting in the not-for-profit and public sectors 150. Fund accounting 151. Accounting standard-setting environments 152. Financial instruments and income tax allocation 153. Introduction to intercorporate investments 154. Consolidation subsequent to acquisition 55. Intercompany transactions 156. Issues in ownership interests and joint ventures 157. Foreign activities 158. Translation and consolidation of foreign subsidiaries 159. F inancial reporting in the not-for-profit and public sectors 160. Fund accounting 161. Accounting standard-setting environments 162. Financial instruments and income tax allocation 163. Introduction to intercorporate investments 164. Consolidation subsequent to acquisition 165. Intercompany transactions 166. Issues in ownership interests and joint ventures 167. Foreign activities 168. Translation and consolidation of foreign subsidiaries 169.Financial reporting in the not-for-profit and public sectors 170. Fund accounting 171. Accounting standard-setting environments 172. Financial instruments and income tax allocation 173. Introduction to intercorporate investments 174. Consolidation subsequent to acquisition 175. Intercompany transactions 176. Issues in ownership interests and joint ventures 177. Foreign activities 178. Translation and consolidation of foreign subsidiaries 179. Financial reporting in the not-for-profit and public sectors 180. Fund accounting 181. Accounting standar d-setting environments 182. Financial instruments and income tax allocation 83. Introduction to intercorporate investments 184. Consolidation subsequent to acquisition 185. Intercompany transactions 186. Issues in ownership interests and joint ventures 187. Foreign activities 188. Translation and consolidation of foreign subsidiaries 189. Financial reporting in the not-for-profit and public sectors 190. Fund accounting 191. Accounting standard-setting environments 192. Financial instruments and income tax allocation 193. Introduction to intercorporate investments 194. Consolidation subsequent to acquisition 195. Intercompany transactions 196. Issues in ownership interests and joint ventures 97. Foreign activities 198. Translation and consolidation of foreign subsidiaries 199. Financial reporting in the not-for-profit and public sectors 200. Fund accounting 201. Accounting standard-setting environments 202. Financial instruments and income tax allocation 203. Introduction to intercor porate investments 204. Consolidation subsequent to acquisition 205. Intercompany transactions 206. Issues in ownership interests and joint ventures 207. Foreign activities 208. Translation and consolidation of foreign subsidiaries 209. Financial reporting in the not-for-profit and public sectors 210. Fund accounting 211.Accounting standard-setting environments 212. Financial instruments and income tax allocation 213. Introduction to intercorporate investments 214. Consolidation subsequent to acquisition 215. Intercompany transactions 216. Issues in ownership interests and joint ventures 217. Foreign activities 218. Translation and consolidation of foreign subsidiaries 219. Financial reporting in the not-for-profit and public sectors 220. Fund accounting 221. Accounting standard-setting environments 222. Financial instruments and income tax allocation 223. Introduction to intercorporate investments 224. Consolidation subsequent to acquisition 25. Intercompany transactions 226. Issue s in ownership interests and joint ventures 227. Foreign activities 228. Translation and consolidation of foreign subsidiaries 229. Financial reporting in the not-for-profit and public sectors 230. Fund accounting 231. Accounting standard-setting environments 232. Financial instruments and income tax allocation 233. Introduction to intercorporate investments 234. Consolidation subsequent to acquisition 235. Intercompany transactions 236. Issues in ownership interests and joint ventures 237. Foreign activities 238. Translation and consolidation of foreign subsidiaries 239.Financial reporting in the not-for-profit and public sectors 240. Fund accounting 241. Accounting standard-setting environments 242. Financial instruments and income tax allocation 243. Introduction to intercorporate investments 244. Consolidation subsequent to acquisition 245. Intercompany transactions 246. Issues in ownership interests and joint ventures 247. Foreign activities 248. Translation and consolidation o f foreign subsidiaries 249. Financial reporting in the not-for-profit and public sectors 250. Fund accounting 251. Accounting standard-setting environments 252. Financial instruments and income tax allocation 53. Introduction to intercorporate investments 254. Consolidation subsequent to acquisition 255. Intercompany transactions 256. Issues in ownership interests and joint ventures 257. Foreign activities 258. Translation and consolidation of foreign subsidiaries 259. Financial reporting in the not-for-profit and public sectors 260. Fund accounting 261. Accounting standard-setting environments 262. Financial instruments and income tax allocation 263. Introduction to intercorporate investments 264. Consolidation subsequent to acquisition 265. Intercompany transactions 266. Issues in ownership interests and joint ventures 67. Foreign activities 268. Translation and consolidation of foreign subsidiaries 269. Financial reporting in the not-for-profit and public sectors 270. Fund accoun ting 271. Accounting standard-setting environments 272. Financial instruments and income tax allocation 273. Introduction to intercorporate investments 274. Consolidation subsequent to acquisition 275. Intercompany transactions 276. Issues in ownership interests and joint ventures 277. Foreign activities 278. Translation and consolidation of foreign subsidiaries 279. Financial reporting in the not-for-profit and public sectors 280. Fund accounting 281.Accounting standard-setting environments 282. Financial instruments and income tax allocation 283. Introduction to intercorporate investments 284. Consolidation subsequent to acquisition 285. Intercompany transactions 286. Issues in ownership interests and joint ventures 287. Foreign activities 288. Translation and consolidation of foreign subsidiaries 289. Financial reporting in the not-for-profit and public sectors 290. Fund accounting 291. Accounting standard-setting environments 292. Financial instruments and income tax allocation 293. Introduction to intercorporate investments 294. Consolidation subsequent to acquisition 95. Intercompany transactions 296. Issues in ownership interests and joint ventures 297. Foreign activities 298. Translation and consolidation of foreign subsidiaries 299. Financial reporting in the not-for-profit and public sectors 300. Fund accounting 301. Accounting standard-setting environments 302. Financial instruments and income tax allocation 303. Introduction to intercorporate investments 304. Consolidation subsequent to acquisition 305. Intercompany transactions 306. Issues in ownership interests and joint ventures 307. Foreign activities 308. Translation and consolidation of foreign subsidiaries 309.Financial reporting in the not-for-profit and public sectors 310. Fund accounting 311. Accounting standard-setting environments 312. Financial instruments and income tax allocation 313. Introduction to intercorporate investments 314. Consolidation subsequent to acquisition 315. Interco mpany transactions 316. Issues in ownership interests and joint ventures 317. Foreign activities 318. Translation and consolidation of foreign subsidiaries 319. Financial reporting in the not-for-profit and public sectors 320. Fund accounting 321. Accounting standard-setting environments 322. Financial instruments and income tax allocation 23. Introduction to intercorporate investments 324. Consolidation subsequent to acquisition 325. Intercompany transactions 326. Issues in ownership interests and joint ventures 327. Foreign activities 328. Translation and consolidation of foreign subsidiaries 329. Financial reporting in the not-for-profit and public sectors 330. Fund accounting 331. Accounting standard-setting environments 332. Financial instruments and income tax allocation 333. Introduction to intercorporate investments 334. Consolidation subsequent to acquisition 335. Intercompany transactions 336. Issues in ownership interests and joint ventures 37. Foreign activities 338. Tra nslation and consolidation of foreign subsidiaries 339. Financial reporting in the not-for-profit and public sectors 340. Fund accounting 341. Accounting standard-setting environments 342. Financial instruments and income tax allocation 343. Introduction to intercorporate investments 344. Consolidation subsequent to acquisition 345. Intercompany transactions 346. Issues in ownership interests and joint ventures 347. Foreign activities 348. Translation and consolidation of foreign subsidiaries 349. Financial reporting in the not-for-profit and public sectors 350. Fund accounting 351.Accounting standard-setting environments 352. Financial instruments and income tax allocation 353. Introduction to intercorporate investments 354. Consolidation subsequent to acquisition 355. Intercompany transactions 356. Issues in ownership interests and joint ventures 357. Foreign activities 358. Translation and consolidation of foreign subsidiaries 359. Financial reporting in the not-for-profit and pu blic sectors 360. Fund accounting 361. Accounting standard-setting environments 362. Financial instruments and income tax allocation 363. Introduction to intercorporate investments 364. Consolidation subsequent to acquisition 65. Intercompany transactions 366. Issues in ownership interests and joint ventures 367. Foreign activities 368. Translation and consolidation of foreign subsidiaries 369. Financial reporting in the not-for-profit and public sectors 370. Fund accounting 371. Accounting standard-setting environments 372. Financial instruments and income tax allocation 373. Introduction to intercorporate investments 374. Consolidation subsequent to acquisition 375. Intercompany transactions 376. Issues in ownership interests and joint ventures 377. Foreign activities 378. Translation and consolidation of foreign subsidiaries 379.Financial reporting in the not-for-profit and public sectors 380. Fund accounting 381. Accounting standard-setting environments 382. Financial instrument s and income tax allocation 383. Introduction to intercorporate investments 384. Consolidation subsequent to acquisition 385. Intercompany transactions 386. Issues in ownership interests and joint ventures 387. Foreign activities 388. Translation and consolidation of foreign subsidiaries 389. Financial reporting in the not-for-profit and public sectors 390. Fund accounting 391. Accounting standard-setting environments 392. Financial instruments and income tax allocation 93. Introduction to intercorporate investments 394. Consolidation subsequent to acquisition 395. Intercompany transactions 396. Issues in ownership interests and joint ventures397. Foreign activities 398. Translation and consolidation of foreign subsidiaries 399. Financial reporting in the not-for-profit and public sectors 400. Fund accounting 401. Accounting standard-setting environments 402. Financial instruments and income tax allocation 403. Introduction to intercorporate investments 404. Consolidation subsequent to acquisition 405. Intercompany transactions 406. Issues in ownership interests and joint ventures 07. Foreign activities 408. Translation and consolidation of foreign subsidiaries 409. Financial reporting in the not-for-profit and public sectors 410. Fund accounting 411. Accounting standard-setting environments 412. Financial instruments and income tax allocation 413. Introduction to intercorporate investments 414. Consolidation subsequent to acquisition 415. Intercompany transactions 416. Issues in ownership interests and joint ventures 417. Foreign activities 418. Translation and consolidation of foreign subsidiaries 419. Financial reporting in the not-for-profit and public sectors 420. Fund accounting 421.Accounting standard-setting environments 422. Financial instruments and income tax allocation 423. Introduction to intercorporate investments 424. Consolidation subsequent to acquisition 425. Intercompany transactions 426. Issues in ownership interests and joint ventures 427. Foreign activities 428. Translation and consolidation of foreign subsidiaries 429. Financial reporting in the not-for-profit and public sectors 430. Fund accounting 431. Accounting standard-setting environments 432. Financial instruments and income tax allocation 433. Introduction to intercorporate investments434. Consolidation subsequent to acquisition 35. Intercompany transactions 436. Issues in ownership interests and joint ventures 437. Foreign activities 438. Translation and consolidation of foreign subsidiaries 439. Financial reporting in the not-for-profit and public sectors 440. Fund accounting 441. Accounting standard-setting environments 442. Financial instruments and income tax allocation 443. Introduction to intercorporate investments 444. Consolidation subsequent to acquisition 445. Intercompany transactions 446. Issues in ownership interests and joint ventures 447. Foreign activities 448. Translation and consolidation of foreign subsidiaries 449.Financial reporting in the not-for-profit and public sectors 450. Fund accounting 451. Accounting standard-setting environments 452. Financial instruments and income tax allocation 453. Introduction to intercorporate investments 454. Consolidation subsequent to acquisition 455. Intercompany transactions 456. Issues in ownership interests and joint ventures 457. Foreign activities 458. Translation and consolidation of foreign subsidiaries 459. Financial reporting in the not-for-profit and public sectors 460. Fund accounting 461. Accounting standard-setting environments 462. Financial instruments and income tax allocation 63. Introduction to intercorporate investments 464. Consolidation subsequent to acquisition 465. Intercompany transactions466. Issues in ownership interests and joint ventures 467. Foreign activities 468. Translation and consolidation of foreign subsidiaries 469. Financial reporting in the not-for-profit and public sectors 470. Fund accounting 471. Accounting standard-setting environments 472. Financial instruments and income tax allocation 473. Introduction to intercorporate investments 474. Consolidation subsequent to acquisition 475. Intercompany transactions 476. Issues in ownership interests and joint ventures 77. Foreign activities 478. Translation and consolidation of foreign subsidiaries 479. Financial reporting in the not-for-profit and public sectors 480. Fund accounting 481. Accounting standard-setting environments 482. Financial instruments and income tax allocation 483. Introduction to intercorporate investments 484. Consolidation subsequent to acquisition 485. Intercompany transactions 486. Issues in ownership interests and joint ventures 487. Foreign activities 488. Translation and consolidation of foreign subsidiaries 489. Financial reporting in the not-for-profit and public sectors 490.Fund accounting 491. Accounting standard-setting environments 492. Financial instruments and income tax allocation 493. Introduction to intercorporate investments 494 . Consolidation subsequent to acquisition 495. Intercompany transactions 496. Issues in ownership interests and joint ventures 497. Foreign activities 498. Translation and consolidation of foreign subsidiaries 499. Financial reporting in the not-for-profit and public sectors 500. Fund accounting 501. Accounting standard-setting environments 502. Financial instruments and income tax allocation 503. Introduction to intercorporate investments 04. Consolidation subsequent to acquisition 505. Intercompany transactions 506. Issues in ownership interests and joint ventures 507. Foreign activities 508. Translation and consolidation of foreign subsidiaries 509. Financial reporting in the not-for-profit and public sectors 510. Fund accounting511. Accounting standard-setting environments 512. Financial instruments and income tax allocation 513. Introduction to intercorporate investments 514. Consolidation subsequent to acquisition 515. Intercompany transactions 516. Issues in ownership interes ts and joint ventures 517. Foreign activities 18. Translation and consolidation of foreign subsidiaries 519. Financial reporting in the not-for-profit and public sectors 520. Fund accounting 521. Accounting standard-setting environments 522. Financial instruments and income tax allocation 523. Introduction to intercorporate investments 524. Consolidation subsequent to acquisition 525. Intercompany transactions 526. Issues in ownership interests and joint ventures 527. Foreign activities 528. Translation and consolidation of foreign subsidiaries 529. Financial reporting in the not-for-profit and public sectors 530. Fund accounting 531.Accounting standard-setting environments 532. Financial instruments and income tax allocation 533. Introduction to intercorporate investments 534. Consolidation subsequent to acquisition 535. Intercompany transactions 536. Issues in ownership interests and joint ventures 537. Foreign activities 538. Translation and consolidation of foreign subsidiaries 539. Financial reporting in the not-for-profit and public sectors 540. Fund accounting 541. Accounting standard-setting environments 542. Financial instruments and income tax allocation 543. Introduction to intercorporate investments 544. Consolidation subsequent to acquisition 45. Intercompany transactions 546. Issues in ownership interests and joint ventures 547. Foreign activities 548. Translation and consolidation of foreign subsidiaries 549. Financial reporting in the not-for-profit and public sectors 550. Fund accounting 551. Accounting standard-setting environments 552. Financial instruments and income tax allocation 553. Introduction to intercorporate investments 554. Consolidation subsequent to acquisition 555. Intercompany transactions 556. Issues in ownership interests and joint ventures 557. Foreign activities 558. Translation and consolidation of foreign subsidiaries 559.Financial reporting in the not-for-profit and public sectors 560. Fund accounting 561. Accounting st andard-setting environments 562. Financial instruments and income tax allocation 563. Introduction to intercorporate investments 564. Consolidation subsequent to acquisition 565. Intercompany transactions 566. Issues in ownership interests and joint ventures 567. Foreign activities 568. Translation and consolidation of foreign subsidiaries 569. Financial reporting in the not-for-profit and public sectors 570. Fund accounting 571. Accounting standard-setting environments 572. Financial instruments and income tax allocation 73. Introduction to intercorporate investments 574. Consolidation subsequent to acquisition 575. Intercompany transactions 576. Issues in ownership interests and joint ventures 577. Foreign activities 578. Translation and consolidation of foreign subsidiaries 579. Financial reporting in the not-for-profit and public sectors 580. Fund accounting 581. Accounting standard-setting environments 582. Financial instruments and income tax allocation583. Introduction to int ercorporate investments 584. Consolidation subsequent to acquisition 585. Intercompany transactions 586. Issues in ownership interests and joint ventures 87. Foreign activities 588. Translation and consolidation of foreign subsidiaries 589. Financial reporting in the not-for-profit and public sectors 590. Fund accounting 591. Accounting standard-setting environments 592. Financial instruments and income tax allocation 593. Introduction to intercorporate investments 594. Consolidation subsequent to acquisition 595. Intercompany transactions 596. Issues in ownership interests and joint ventures 597. Foreign activities 598. Translation and consolidation of foreign subsidiaries 599. Financial reporting in the not-for-profit and public sectors 600.Fund accounting 601. Accounting standard-setting environments 602. Financial instruments and income tax allocation 603. Introduction to intercorporate investments 604. Consolidation subsequent to acquisition 605. Intercompany transactions 606. Issues in ownership interests and joint ventures 607. Foreign activities 608. Translation and consolidation of foreign subsidiaries 609. Financial reporting in the not-for-profit and public sectors 610. Fund accounting 611. Accounting standard-setting environments 612. Financial instruments and income tax allocation 613. Introduction to intercorporate investments 14. Consolidation subsequent to acquisition 615. Intercompany transactions 616. Issues in ownership interests and joint ventures 617. Foreign activities 618. Translation and consolidation of foreign subsidiaries 619. Financial reporting in the not-for-profit and public sectors 620. Fund accounting621. Accounting standard-setting environments 622. Financial instruments and income tax allocation 623. Introduction to intercorporate investments 624. Consolidation subsequent to acquisition 625. Intercompany transactions 626. Issues in ownership interests and joint ventures 627. Foreign activities 28. Translation and consolidatio n of foreign subsidiaries 629. Financial reporting in the not-for-profit and public sectors 630. Fund accounting 631. Accounting standard-setting environments 632. Financial instruments and income tax allocation 633. Introduction to intercorporate investments 634. Consolidation subsequent to acquisition 635. Intercompany transactions 636. Issues in ownership interests and joint ventures 637. Foreign activities 638. Translation and consolidation of foreign subsidiaries 639. Financial reporting in the not-for-profit and public sectors 640. Fund accounting 641.Accounting standard-setting environments 642. Financial instruments and income tax allocation 643. Introduction to intercorporate investments 644. Consolidation subsequent to acquisition 645. Intercompany transactions 646. Issues in ownership interests and joint ventures 647. Foreign activities 648. Translation and consolidation of foreign subsidiaries 649. Financial reporting in the not-for-profit and public sectors 650. Fund ac counting 651. Accounting standard-setting environments 652. Financial instruments and income tax allocation 653. Introduction to intercorporate investments654. Consolidation subsequent to acquisition 55. Intercompany transactions 656. Issues in ownership interests and joint ventures 657. Foreign activities 658. Translation and consolidation of foreign subsidiaries 659. Financial reporting in the not-for-profit and public sectors 660. Fund accounting 661. Accounting standard-setting environments 662. Financial instruments and income tax allocation 663. Introduction to intercorporate investments 664. Consolidation subsequent to acquisition 665. Intercompany transactions 666. Issues in ownership interests and joint ventures 667. Foreign activities 668. Translation and consolidation of foreign subsidiaries 669.Financial reporting in the not-for-profit and public sectors 670. Fund accounting 671. Accounting standard-setting environments 672. Financial instruments and income tax allocatio n 673. Introduction to intercorporate investments 674. Consolidation subsequent to acquisition 675. Intercompany transactions 676. Issues in ownership interests and joint ventures677. Foreign activities 678. Translation and consolidation of foreign subsidiaries 679. Financial reporting in the not-for-profit and public sectors 680. Fund accounting 681. Accounting standard-setting environments 682. Financial instruments and income tax allocation 83. Introduction to intercorporate investments 684. Consolidation subsequent to acquisition 685. Intercompany transactions 686. Issues in ownership interests and joint ventures 687. Foreign activities 688. Translation and consolidation of foreign subsidiaries 689. Financial reporting in the not-for-profit and public sectors 690. Fund accounting 691. Accounting standard-setting environments 692. Financial instruments and income tax allocation693. Introduction to intercorporate investments 694. Consolidation subsequent to acquisition 695. Interc ompany transactions 696. Issues in ownership interests and joint ventures 97. Foreign activities 698. Translation and consolidation of foreign subsidiaries 699. Financial reporting in the not-for-profit and public sectors 700. Fund accounting 701. Accounting standard-setting environments 702. Financial instruments and income tax allocation 703. Introduction to intercorporate investments 704. Consolidation subsequent to acquisition 705. Intercompany transactions 706. Issues in ownership interests and joint ventures 707. Foreign activities 708. Translation and consolidation of foreign subsidiaries 709. Financial reporting in the not-for-profit and public sectors 710.Fund accounting 711. Accounting standard-setting environments 712. Financial instruments and income tax allocation 713. Introduction to intercorporate investments 714. Consolidation subsequent to acquisition 715. Intercompany transactions 716. Issues in ownership interests and joint ventures 717. Foreign activities 718. Tr anslation and consolidation of foreign subsidiaries 719. Financial reporting in the not-for-profit and public sectors 720. Fund accounting 721. Accounting standard-setting environments 722. Financial instruments and income tax allocation 723. Introduction to intercorporate investments 24. Consolidation subsequent to acquisition 725. Intercompany transactions 726. Issues in ownership interests and joint ventures727. Foreign activities 728. Translation and consolidation of foreign subsidiaries 729. Financial reporting in the not-for-profit and public sectors 730. Fund accounting 731. Accounting standard-setting environments 732. Financial instruments and income tax allocation 733. Introduction to intercorporate investments 734. Consolidation subsequent to acquisition 735. Intercompany transactions 736. Issues in ownership interests and joint ventures 737. Foreign activities 38. Translation and consolidation of foreign subsidiaries 739. Financial reporting in the not-for-profit and pub lic sectors 740. Fund accounting 741. Accounting standard-setting environments 742. Financial instruments and income tax allocation 743. Introduction to intercorporate investments 744. Consolidation subsequent to acquisition 745. Intercompany transactions 746. Issues in ownership interests and joint ventures 747. Foreign activities 748. Translation and consolidation of foreign subsidiaries 749. Financial reporting in the not-for-profit and public sectors 750. Fund accounting 751.Accounting standard-setting environments 752. Financial instruments and income tax allocation 753. Introduction to intercorporate investments 754. Consolidation subsequent to acquisition 755. Intercompany transactions 756. Issues in ownership interests and joint ventures 757. Foreign activities 758. Translation and consolidation of foreign subsidiaries 759. Financial reporting in the not-for-profit and public sectors 760. Fund accounting 761.Accounting standard-setting environments 762. Financial instruments and income tax allocation 763. Introduction to intercorporate investments 764. Consolidation subsequent to acquisition 65. Intercompany transactions 766. Issues in ownership interests and joint ventures 767. Foreign activities 768. Translation and consolidation of foreign subsidiaries 769. Financial reporting in the not-for-profit and public sectors 770. Fund accounting 771. Accounting standard-setting environments 772. Financial instruments and income tax allocation 773. Introduction to intercorporate investments 774. Consolidation subsequent to acquisition 775. Intercompany transactions 776. Issues in ownership interests and joint ventures 777. Foreign activities 778. Translation and consolidation of foreign subsidiaries 779.Financial reporting in the not-for-profit and public sectors 780. Fund accounting 781. Accounting standard-setting environments 782. Financial instruments and income tax allocation 783. Introduction to intercorporate investments 784. Consolidation subsequent to acquisition 785. Intercompany transactions 786. Issues in ownership interests and joint ventures 787. Foreign activities 788. Translation and consolidation of foreign subsidiaries 789. Financial reporting in the not-for-profit and public sectors 790. Fund accounting 791. Accounting standard-setting environments 792. Financial instruments and income tax allocation 93. Introduction to intercorporate investments 794.Consolidation subsequent to acquisition 795. Intercompany transactions 796. Issues in ownership interests and joint ventures 797. Foreign activities 798. Translation and consolidation of foreign subsidiaries 799. Financial reporting in the not-for-profit and public sectors 800. Fund accounting 801. Accounting standard-setting environments 802. Financial instruments and income tax allocation 803. Introduction to intercorporate investments 804. Consolidation subsequent to acquisition 805. Intercompany transactions 806. Issues in ownership interests and joint ventures 07. F oreign activities 808. Translation and consolidation of foreign subsidiaries 809. Financial reporting in the not-for-profit and public sectors 810. Fund accounting 811. Accounting standard-setting environments 812. Financial instruments and income tax allocation 813. Introduction to intercorporate investments 814. Consolidation subsequent to acquisition 815. Intercompany transactions 816. Issues in ownership interests and joint ventures 817. Foreign activities 818. Translation and consolidation of foreign subsidiaries 819. Financial reporting in the not-for-profit and public sectors 820.Fund accounting 821. Accounting standard-setting environments 822. Financial instruments and income tax allocation 823. Introduction to intercorporate investments 824. Consolidation subsequent to acquisition 825. Intercompany transactions 826. Issues in ownership interests and joint ventures 827. Foreign activities 828. Translation and consolidation of foreign subsidiaries 829. Financial reporting in the not-for-profit and public sectors 830. Fund accounting 831. Accounting standard-setting environments 832. Financial instruments and income tax allocation 833. Introduction to intercorporate investments 34. Consolidation subsequent to acquisition 835. Intercompany transactions 836. Issues in ownership interests and joint ventures 837. Foreign activities 838. Translation and consolidation of foreign subsidiaries 839. Financial reporting in the not-for-profit and public sectors 840. Fund accounting 841.Accounting standard-setting environments 842. Financial instruments and income tax allocation 843. Introduction to intercorporate investments 844. Consolidation subsequent to acquisition 845. Intercompany transactions 846. Issues in ownership interests and joint ventures 847. Foreign activities 48. Translation and consolidation of foreign subsidiaries 849. Financial reporting in the not-for-profit and public sectors 850. Fund accounting 851. Accounting standard-setting environments 852. Financial instruments and income tax allocation 853. Introduction to intercorporate investments 854. Consolidation subsequent to acquisition 855. Intercompany transactions 856. Issues in ownership interests and joint ventures 857. Foreign activities 858. Translation and consolidation of foreign subsidiaries 859. Financial reporting in the not-for-profit and public sectors 860. Fund accounting 861.Accounting standard-setting environments 862. Financial instruments and income tax allocation 863. Introduction to intercorporate investments 864. Consolidation subsequent to acquisition 865. Intercompany transactions 866. Issues in ownership interests and joint ventures 867. Foreign activities 868. Translation and consolidation of foreign subsidiaries 869. Financial reporting in the not-for-profit and public sectors 870. Fund accounting 871. Accounting standard-setting environments 872. Financial instruments and income tax allocation 873. Introduction to intercorporate investments 874 .Consolidation subsequent to acquisition 75. Intercompany transactions 876. Issues in ownership interests and joint ventures 877. Foreign activities 878. Translation and consolidation of foreign subsidiaries 879. Financial reporting in the not-for-profit and public sectors 880. Fund accounting 881. Accounting standard-setting environments 882. Financial instruments and income tax allocation 883. Introduction to intercorporate investments 884. Consolidation subsequent to acquisition 885. Intercompany transactions 886. Issues in ownership interests and joint ventures 887. Foreign activities 888. Translation and consolidation of foreign subsidiaries 889.Financial reporting in the not-for-profit and public sectors 890. Fund accounting 891. Accounting standard-setting environments 892. Financial instruments and income tax allocation 893. Introduction to intercorporate investments 894. Consolidation subsequent to acquisition 895. Intercompany transactions 896. Issues in ownership interest s and joint ventures 897. Foreign activities 898. Translation and consolidation of foreign subsidiaries 899. Financial reporting in the not-for-profit and public sectors 900. Fund accounting 901. Accounting standard-setting environments 902. Financial instruments and income tax allocation 03. Introduction to intercorporate investments 904. Consolidation subsequent to acquisition 905. Intercompany transactions 906. Issues in ownership interests and joint ventures 907.Foreign activities 908. Translation and consolidation of foreign subsidiaries 909. Financial reporting in the not-for-profit and public sectors 910. Fund accounting 911. Accounting standard-setting environments 912. Financial instruments and income tax allocation 913. Introduction to intercorporate investments 914. Consolidation subsequent to acquisition 915. Intercompany transactions 916. Issues in ownership interests and joint ventures 17. Foreign activities 918. Translation and consolidation of foreign subsidiaries 91 9. Financial reporting in the not-for-profit and public sectors 920. Fund accounting 921. Accounting standard-setting environments 922. Financial instruments and income tax allocation 923. Introduction to intercorporate investments 924. Consolidation subsequent to acquisition 925. Intercompany transactions 926. Issues in ownership interests and joint ventures 927. Foreign activities 928. Translation and consolidation of foreign subsidiaries 929. Financial reporting in the not-for-profit and public sectors 930. Fund accounting

Free Trade, Reasons for and Against Essay Example

Free Trade, Reasons for and Against Essay Example Free Trade, Reasons for and Against Essay Free Trade, Reasons for and Against Essay To Henry Clay â€Å"free trade† was pure fantasy. Clay thought â€Å"free trade† was an oxymoron. In 1832, he cried: â€Å"Free trade, free trade It never existed It never will. † Drawing on the theories of international trade to support your arguments, critically evaluate the case for and against free trade. â€Å"Free trade is the pattern of imports and exports that occurs in the absence of trade barriers. † (Wild et al. 2010) Free Trade zones have emerged on the scene as a planning tool to help boost economic development. They have their advantages but their policy pitfalls too. Free Trade as with most political and economic topics is very subjective and discussions can become heated. This is because opinions on the advantages and disadvantages of free trade depend largely on a person’s experience, personal beliefs and their knowledge about the issue. Some negative feelings come from misunderstandings of the subject of international trade. International trade is opening doors to new entrepreneurial opportunity across the world. It is also providing countries with a greater choice of goods and services while being an important engine for creating jobs in many countries. Trade theories are constantly being reviewed to try and improve the economy; however there will never be a method that will satisfy everyone and help those opposed to free trade see the benefits. Some of the key reasons why groups are opposed to globalistaion and international trade are because they blame it for eroding standards of living and ruining ways of life. However on the other hand supporters of international trade say it improves standards of living and makes possible new ways of life. Trade between many different groups of people has occurred for many thousands of years. : But it wasn’t until the 15th Century that people began to explain why trade occurs and how it can benefit both parties. Efforts to refine existing trade theories and to develop new ones still continue. Below is a timeline of when the main international trade theories were proposed. Trade Theory Timeline (Wild et al. 2010) The trade theory of mercantilism was developed in Europe in the 16th century. One of the main principles of mercantilism was that it was in a countries best interest to maintain a trade surplus by encouraging exports and discouraging imports. This was in order to accumulate financial wealth in the form of gold. A disadvantage of the mercantilist trade theory was that a nation’s well-being such as living standards or human developments was irrelevant to them and financial wealth was all that mattered. Government intervention and colonialism were another two key elements in implementing mercantilism. Governments actively intervened in trade to help maintain trade surplus, the governments of mercantilist nations did this by either banning certain imports or imposing various restrictions such as tariffs or quotas. Mercantilist nations also acquired territories around the world to serve as a source of inexpensive raw materials which they would ship back to their home nation and sell them as finished goods to the colonies. The trading between mercantilist countries and their colonies was a huge source of profit, which allowed them to build armies and navies to control their colonial empires and protect them against attack from other nations. Europe followed this economic way of life from the 1500’s to the late 1700s. The main mercantilist nations were Britain, France, the Netherlands, Portugal and Spain. Despite mercantilism being an advantage for any nation in relation to profit, implementing it was naturally flawed. Mercantilist nations believed that the world wealth was limited and therefore they could increase their wealth at the expense of its neighbors, called a zero-sum game. This causes arguments against international trade, if all nations blocked their markets from imports and force their exports onto other nations, international trade would become severely restricted and possibly cease to exist. In addition, charging nations little for their exports and charging them high prices for imports damages their economic development and therefore is unfair to developing countries especially. These negative aspects of mercantilism were made evident by the Absolute Advantage trade theory developed in the late 1700s. Adam Smith was the first to put forward the trade theory of absolute advantage in 1776. â€Å"An absolute advantage is the ability of a nation to produce goods more efficiently than any other nation. Therefore a nation with an absolute advantage can produce a greater output of a good/service than other nations using the same amount or fewer resources. † (Wild et al. 2010). Adam Smiths great contribution to human progress was that he recognized that the fewer impediments to trade there were, the richer everyone would become. He blasted them all royal charters, tariffs, cartels, monopolies. His opposition to restraints on trade made Smith free trades progenitor. (www. elegant-technology. com. 993) He believed international trade should not be banned or restricted and that it should be allowed to flow as dictated by market forces. The benefit of using absolute advantage trade theory allows countries to produce goods according to their ability and produce items in which they have absolute advantage and in return trade with other countries to obtain the goods it needs. Therefore each nation can increase its wealth according to market forces and as a result have a positive-sum ga me. Unlike the mercantilist trade theory absolute advantage measures a nation’s wealth by the living standards of its people and not by how much silver or gold it has accumulated. However, there is one potential problem with the absolute advantage theory, what happens if a country does not hold an absolute advantage with any product, will there be any benefits of trade or will it be able to continue? David Richardo an English economist expanded on Adam Smith’s free-trade idea by developing the theory of comparative advantage in 1817. He said that a country has comparative advantage when it is unable to produce a good more efficiently than other nations, but produces that good more efficiently than it can produce any other goods. For example, â€Å"The rapid increase in Australia-China bilateral trade stems not only from the fact that the two countries have both been experiencing rapid economic growth recently and reaping the benefit of trade liberalisation undertaken by both countries as part of the Asia-Pacific regional economic cooperation, but also from complementarity in the production and trading structure of the two economies. As an agriculture- and resource- based country, Australia exports its comparative advantage in agricultural and mineral goods, such as wheat, milk and animal product, textile fibres, iron ores and energy products to China, which provides China with low-priced raw materials for her industrial production. As a rapidly industrialising country, China absorbs raw materials from Australia and exports its comparative advantage in labour-intensive manufacturing goods, such as textiles and clothing, electronic products, and some general machinery to Australia, which in turn provides Australia with cheaper goods for consumption. Thus, Australia-China bilateral trade has been driven mainly by the two countries underlying comparative advantages, which forms a special pattern of international specialisation between the two countries. Such specialisation plays a key role in each countrys overall trade with the rest of the world. † (www. goliath. ecnext. com, 2008). The above example shows that when nations have comparative advantage and are allowed to trade freely then it benefits all nations in the long run by increasing their wealth and efficiency. Some economist say that by removing all the remaining barriers to trade would be a great advantage for countries as it would boost global income and greatly benefit developing nations. The theories of absolute and comparative advantage have some limitations in real-world application for example we assume countries are only driven by production and consumption, which is not always the case, we presume only two countries engage in production and consumption and obviously this cannot be the situation as there are more than 180 countries in the world and numerous products being produced, traded and consumed worldwide. Transport costs and other resources of production other than labour are not taken into account. Economic researchers continue to develop and test new hypothesis to explain international trade theories. In the early 1900’s Eli Heckscher and Bertil Ohlin took the theory of competitive advantage and redeveloped it. Their theory known as the Factor proportions theory focused its attention on the proportion of resources in a nation. They said that a country specializes in producing and exporting goods using factors of production that are most plentiful and those which are cheapest, not the goods in which it is most productive in. The next theory in the evolution of trade is the International product life cycle theory. Raymond Vernon put forward the theory for manufactured goods in the mid 1960’s. It suggests that a company will begin by exporting its product and later undertake foreign direct investment as the product moves through its life cycle. The theory also states that a country’s exports eventually will become its imports. This theory was developed for the US but it can be generalised and be applied to any developed and creative market. His international Product Life Cycle described an internationalisation process wherein a local manufacturer in an advanced country, which Vernon viewed to be the United States, begins selling a new, technologically advanced product to high income consumers in its home market. Production capabilities build locally to stay in close contact with its customers and to minimize risk and uncertainty. As demand from consumers in other markets rises, production increasingly shifts abroad enabling the firm to maximise economies of scale and to bypass trade barriers. The international product life cycle follows three stages, the new product stage where it may need protection, then into the maturing product and finally standardized product. â€Å"As the product matures and becomes more of a commodity, the number of competitors increases. In the end, the innovator from the advanced nation becomes challenged in its own home market making the advanced nation a net importer of the product. This product is produced either by competitors in lesser developed countries or, if the innovator has developed into a multinational manufacturer, by its foreign based production facilities. ( www. provenmodels. com, 2005) Following on from the International Product Life Cycle theory, another theory emerged during the 1970’s and 1980’s to explain trade patterns. This was called the New Trade Theory. According to (Wild et al, 2010) this theory states three things; that there are gains to be made from specialisation and increasing economies of scale, th e companies with first mover advantage in the market can create barriers to entry and finally government may play a role in assisting its home companies because the theory emphasizes productivity rather than a countries resources. This theory is in line with the theory of comparative advantage and but is at odds with factor proportions theory. However there are implications of the new trade theory, as productive efficiency may not be the result of factor endowments or specific national qualities, instead it may be the result of the first mover advantage. New theory factor doesn’t contradict competitive advantage, rather it identifies an element of it; the ability to move first and it has an extension of this in that it states that governments should consider strategic trade policies. In return these policies could nurture and protect firms where first mover advantage and economies of scale are likely to be important, as some may end up as global winners. The final theory to be developed was put forth by Michael Porter in 1990 and this theory was to explain why certain countries are leaders in the production of certain products. Porters National Competitive Advantage theory states that a nations competitiveness in an industry depends on the ability to be innovative and upgrade. Porter’s theory developed upon existing theories whilst also making new discoveries in regards to trade. Below is the Porter Diamond diagram which he used to demonstrate four elements that vary in nations and that form the basis of national competitiveness. (Porter and Martin, 2001) Firms are likely to succeed when all the factors of the diamond are present. There are two things that can influence the diamond and they are chance, major innovations and technology and secondly the governments can have a huge influence in regards to the introduction of new regulations, investments’ and developing an infrastructure. Nokia is an example of Porters Diamond working effectively, all elements for Nokia were in place for it to be successful in Finland and then it was able to go global. It is understandable why people are against globalisation especially when local firms are closing down and moving to areas where labour and materials are cheaper and people in the local economy struggle to find employment and pay mortgages and other daily bills. A local example of this was the closure of Seagate’s Limavady plant in 2007 which was a massive blow to the town, the Ulster economy and the ambitious plans to grow Northern Irelands knowledge ndustry. It had a workforce of around 2,100 in the province and it spent almost ? 60m a year in the Ulster economy, it transferred its plant to Malaysia in South East Asia. (www. belfasttelegraph. co. uk , 2008) Those against the globalisation of trade say that it eliminates jobs in developed nations especially manufacturing jobs, they criticise good-paying manufact uring jobs abroad to developing countries where wages are a fraction of the cost for international firms. However they admit importing products from china and other countries and lower consumer prices for goods such as televisions and sporting goods is a little consolation for workers who lose their jobs. Companies constantly are pursuing low-cost goods, and they force suppliers to move to china and other low-wage nations. Lower wages and the exploitation of workers in developing nations are another two major concerns for those against globalization. They say it causes decreased employee morale, loyalty and job security and it causes fear in home nations of any additional lowering of trade barrier. The arguments for and against globalisation also cover the arguments that can be presented against free trade. However there are numerous other influences to reinforce the pros and con’s of free trade. There are many key arguments against free trade; the first is the ‘infant industry argument’ it entailed that if developing countries have industries that are relatively new, the infant industry argument suggests that an industry may be developed under the umbrella of the government’s temporary protection as it may struggle against international competition. It’s thought by some economists that the best way to tackle the matter is by limiting importation of similar goods into the country, and this is usually addressed by a government that imposes  tariffs or limits, that make imported goods less attractive or available to consumers in the less industrialized countries. However if they invested in the industry then in the future the infant industry may be able to gain competitive advantage. This shows that competitive advantage can change over time and therefore protection would allow them to progress and gain experience to enable them to compete in the future with international industries. The second arguments I have found against free trade is the ‘Senile industry argument’, this argument says that if industries are declining and inefficient they may require large investment to make them efficient again. Protection for these firms would encourage them to invest and reinvent themselves. However protectionism could also be an excuse for protecting inefficient firms. Countries than have to rely on agricultural products have several disadvantages as the price of their primary products in which they have competitive advantage can fluctuate due to environmental factors and goods have a low income elasticity of demand, therefore with economic growth demand will only increase a little. It is argued that free trade can harm the environment because less developed countries may use up natural reserves of raw materials to export. Also countries with strict pollution controls may find consumer import the good from other countries where legislation is lenient and pollution allowed. However, supporters of free trade would argue that it is up to the individual countries to create environmental legislation. According to the (BBC, 2003) free trade is an advantage to the environments as it enables production to occur in places where it is most environmentally appropriate. For example, most aluminum is produced in places where there is plentiful hydroelectric power, which is less resource intensive than gas or coal. Therefore the gains from trade are environmental as well as economic. Free trade is blamed for many problems in the world, rightly or wrongly, it’s a matter of opinion. Nevertheless a lot of the arguments against free trade encourage the argument for those who seek to carry on controlled trade. As well as being seen as good for the environment free trade is a benefit for poorer producers also. Most trade barriers, whether they are tariffs, quotas or subsidies hurt producers in poor countries most. A tariff has two effects; it reduces the amount of the products sold and also the amount that is received by the people making the product. By reducing trade barriers it will increase consumption. The comparative advantage by countries specializing in the production of goods is an advantage of free trade as nations continue to have a lower opportunity cost and therefore increase in economic welfare for all countries. Having comparative advantage also means that countries can benefit from economies of scale and lower average costs; the ultimate benefit of economies of scale is for the consumers as prices will be lower. Free trade provides an engine for economic growth and promotes a healthy economic climate, it allows firms to become more competitive internationally nd this also benefits the consumer as it prevents domestic monopolies from charging too much. The final argument of free trade depending on people’s personal opinion can be seen as an argument both for and against. The use of surplus raw materials in countries in areas such as the Middle east are very rich in oil reserves and without trade there would be no benefit for them having so much oil. As well as this Japan has very few raw materials and without trade it would be very poor. Despite the advantages and disadvantage of open and free trade among nations, governments have long intervened in the trade of goods and services. The do this for reasons that are political, economic or cultural, sometimes it can be a combination of all three. In tough economic times businesses and their workers often lobby their government for protection from imports that are eliminating jobs in the domestic market. Trade can be restricted by introducing quotas, tariffs and currency controls. In the past there had been many attempts to develop a global trading system. There was the General Agreement on Tariffs and Trade (GATT) which was a treaty initially designed to promote free trade by reducing both tariff and non-tariff barriers to international trade. The ground rules of the GATT resulted in many ‘rounds’ of negotiations among its members. In the early years they were short and straight forward but later grew to be long and complex. The Uruguay round of negotiations developed the existence of the World Trade Organisations and this would be the international organisation that would regulate trade between nations. The three main goals of the WTO were to help free flow of trade, help in negotiations for further opening markets and to settle disputes between its members. The WTO is still the international organisation that regulates trade and they still continue to help in negotiations. Conclusion Is free trade only a theory? In the economic history of the world there has never been completely free trade, barriers to trade between countries has always existed in an attempt to provide advantages for domestic providers. But the world has moved towards more open markets which I think is good if barriers can be reduced. Taking into consideration the advantages that free trade provides for all nations in increasing their economic welfare and standards of living. It is an engine for economic growth and promotes a healthy economic climate, it allows firms to become more competitive internationally and this benefits the consumer as it prevents domestic monopolies from charging too much. â€Å"The debate over open markets has changed markedly in tone and substance. Support for liberalisation has eroded in some segments of civil society in recent years because of concerns about jobs, wages, the environment and national sovereignty. Waning support points to a deficit in communications and in policy. The communications deficit can be remedied if the proponents of open markets explain clearly what trade and investment can and cannot do and what liberalisation is and is not responsible for. But it is not sufficient to point to incontrovertible evidence that liberalisation creates wealth or to the social and economic costs of failure to adjust to changing conditions. It is also necessary to confront the worries of citizens who are adversely affected by change. The challenge for policy-makers is thus to design policies to help citizens and communities take advantage of the ongoing, unprecedented, technology driven structural transformation of national economies, a transformation in which trade and investment play a part, but only a part. † ( www. oecd. org, 1999 ) Reference List. Wild, J. J. AND Wild, K. L. AND Han, J. C. Y. , (2010) Page 198 International Business: The Challenges of Globalization. 5th ed. New Jersey: Pearson Education Inc. Wild, J. J. AND Wild, K. L. AND Han, J. C. Y. , (2010) Page 179 International Business: The Challenges of Globalization. th ed. New Jersey: Pearson Education Inc. Wild, J. J. AND Wild, K. L. AND Han, J. C. Y. , (2010) Page 180 International Business: The Challenges of Globalization. 5th ed. New Jersey: Pearson Education Inc. Larson, J. , (1993) The History of Free Trade [online]. Minnesota. Available from: elegant-technology. com/TVAfretr. html [Accessed 2nd November 2010]. (2008) Comparative advantage and Australia-China bilateral trade [online]. The Gale Group. Available from: http://goliath. ecnext. com/coms2/gi_0199-7627281/Comparative-advantage-and-Australia-China. tml [Accessed on 27th October 2010]. (2005) International Product Life Cycle [online]. Available from: provenmodels. com/583 [Accessed 5t h November]. Wild, J. J. AND Wild, K. L. AND Han, J. C. Y. , (2010) Page 188 International Business: The Challenges of Globalization. 5th ed. New Jersey: Pearson Education Inc. Martin, R. L, AND Porter, M. (2001) Canadian Competitiveness: 9 years in Canada [online]. Available from: rotman. utoronto. ca/research/competitive. htm [Accessed 6th November 2010]. McDaid, B. , (2008) ‘Seagate closes factory gates’. Belfast Telegraph, 25th September. Available from: belfasttelegraph. co. uk/business/business-news/seagate-closes-factory-gates-13984890. html [Accessed 5th November 2010] BBC, Business. , (2003) The argument for free trade [online]. Available from: http://news. bbc. co. uk/1/hi/business/533208. stm [Accessed 3rd November 2010]. Public affairs Division, (1999) The Benefits of Trade and liberalisation of Investment [online]. OECD. Available from: oecd. org/dataoecd/18/51/1948792. pdf [Accessed 20th October 2010]. Word Count

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