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biography of on education in pakistan, s Malcolm X was born Malcolm Little on May 19, 1925 in Omaha, Nebraska. His mother, Louise Norton Little, was a homemaker occupied with the family#8217;s eight children. His father, Earl Little, was an outspoken Baptist minister and avid supporter of help cant do my essay my three, Black Nationalist leader Marcus Garvey. Earl#8217;s civil rights activism prompted death threats from the white supremacist organization Black Legion, forcing the family to relocate twice before Malcolm#8217;s fourth birthday. Regardless of the Little#8217;s efforts to elude the Legion, in 1929, their Lansing, Michigan home was burned to the ground. Two years later, Earl#8217;s body was found lying across the town#8217;s trolley tracks. Police ruled both incidents as accidents, but the Littles were certain that members of the Black Legion were responsible. Louise suffered emotional breakdown several years after the death of her husband and was committed to on education a mental institution, while her children were split up among various foster homes and orphanages. Eventually, Malcolm and his long-time friend, Malcolm #8220;Shorty#8221; Jarvis, moved back to statement Boston. In 1946, they were arrested and convicted on burglary charges, and thesis in pakistan pdf, Malcolm was sentenced to help do my 10 years in prison, although he was granted parole after serving seven years.

Recalling his days in school, he used the thesis in pakistan pdf time to further his education. It was during this period of self-enlightenment that Malcolm#8217;s brother Reginald would visit and discuss his recent conversion to the Muslim religion. Reginald belonged to statement middle school the religious organization the Nation of Islam (NOI). Intrigued, Malcolm began to study the teachings of NOI leader Elijah Muhammad. Muhammad taught that white society actively worked to keep African-Americans from empowering themselves and achieving political, economic, and social success. Among other goals, the NOI fought for a state of their own, separate from one inhabited by white people. By the in pakistan time he was paroled in 1952, Malcolm was a devoted follower with the new surname #8220;X#8221; (He considered #8220;Little#8221; a slave name and chose the #8220;X#8221; to signify his lost tribal name.). Intelligent and articulate, Malcolm was appointed as a minister and national spokesman for the Nation of Islam. Order Essay Online Diversity The Criminal Justice System? Elijah Muhammad also charged him with establishing new mosques in cities such as Detroit, Michigan, and Harlem. Malcolm utilized newspaper columns, as well as radio and television, to communicate the NOI#8217;s message across the United States. His charisma, drive, and conviction attracted an astounding number of new members.

Malcolm was largely credited with increasing membership in the NOI from 500 in 1952 to thesis on education 30,000 in 1963. The crowds and writing a thesis statement middle, controversy surrounding Malcolm made him a media magnet. On Education? He was featured in a weeklong television special with Mike Wallace in 1959, called The Hate That Hate Produced. The program explored the fundamentals of the NOI, and tracked Malcolm#8217;s emergence as one of its most important leaders. After the special, Malcolm was faced with the uncomfortable reality that his fame had eclipsed that of his mentor Elijah Muhammad. In addition to the media, Malcolm#8217;s vivid personality had captured the government#8217;s attention. As membership in the NOI continued to grow, FBI agents infiltrated the organization (one even acted as Malcolm#8217;s bodyguard) and secretly placed bugs, wiretaps, cameras, and other surveillance equipment to monitor the group#8217;s activities. Malcolm#8217;s faith was dealt a crushing blow at the height of the civil rights movement in 1963. He learned that his mentor and leader, Elijah Muhammad, was secretly having relations with as many as six women within the help cant essay my three points Nation of Islam organization.

As if that were not enough, Malcolm found out that some of these relationships had resulted in children. Since joining the NOI, Malcolm had strictly adhered to the teachings of Muhammad, which included remaining celibate until his marriage to pdf Betty Shabazz in 1958. Malcolm refused Muhammad#8217;s request to help cover up the affairs and subsequent children. He was deeply hurt by Muhammad#8217;s actions, because he had previously considered him a living prophet. Malcolm also felt guilty about the masses he had led to join the NOI, which he now felt was a fraudulent organization built on too many lies to ignore. Shortly after his shocking discovery, Malcolm received criticism for essay online within justice a comment he made regarding the assassination of President John F. On Education? Kennedy. #8220;[Kennedy] never foresaw that the chickens would come home to roost so soon,#8221; said Malcolm. After the statement, Elijah Muhammad #8220;silenced#8221; Malcolm for hughes a dream 90 days. Malcolm, however, suspected he was silenced for another reason. In March 1964, Malcolm terminated his relationship with the NOI. On Education In Pakistan? Unable to look past Muhammad#8217;s deception, Malcolm decided to found his own religious organization, the Muslim Mosque, Inc. That same year, Malcolm went on a pilgrimage to Mecca, which proved to be life altering for him.

For the first time, Malcolm shared his thoughts and beliefs with different cultures and found the cant do my essay my three response to be overwhelmingly positive. When he returned, Malcolm said he had met #8220;blonde-haired, blued-eyed men I could call my brothers.#8221; He returned to the United States with a new outlook on integration and pdf, a new hope for the future. Help? This time when Malcolm spoke, instead of just preaching to African-Americans, he had a message for all races. Thesis On Education In Pakistan Pdf? After Malcolm resigned his position in the Nation of Islam and renounced Elijah Muhammad, relations between the two had become increasingly volatile. Essay Online Diversity Within The Criminal Justice? FBI informants working undercover in the NOI warned officials that Malcolm had been marked for on education assassinationone undercover officer had even been ordered to help plant a bomb in Malcolm#8217;s car.

After repeated attempts on verb noun his life, Malcolm rarely traveled anywhere without bodyguards. On February 14, 1965 the home where Malcolm, Betty, and their four daughters lived in East Elmhurst, New York was firebombed. Luckily, the thesis in pakistan pdf family escaped physical injury. Langston A Dream Deffered Essay? One week later, however, Malcolm#8217;s enemies were successful in their ruthless attempt. At a speaking engagement in on education the Manhattan#8217;s Audubon Ballroom on February 21, 1965, three gunmen rushed Malcolm onstage. They shot him 15 times at close range. The 39-year-old was pronounced dead on arrival at langston hughes a dream New York#8217;s Columbia Presbyterian Hospital.

Fifteen hundred people attended Malcolm#8217;s funeral in thesis Harlem on February 27, 1965 at the Faith Temple Church of hughes a dream deffered essay, God in Christ (now Child#8217;s Memorial Temple Church of God in on education in pakistan Christ). After the cpm homework verb ceremony, friends took the shovels away from the waiting gravediggers and pdf, buried Malcolm themselves. Later that year, Betty gave birth to their twin daughters. Within? Malcolm#8217;s assassins, Talmadge Hayer, Norman 3X Butler, and Thomas 15X Johnson, were convicted of first-degree murder in March 1966. The three men were all members of the thesis Nation of Islam. Malcolm X’s legacy has moved through generations as the subject of a thesis statement, numerous documentaries, books, and movies. A tremendous resurgence of interest occurred in 1992 when director Spike Lee released the thesis acclaimed movie, Malcolm X. Cant Essay My Three? The film received Oscar nominations for Best Actor (Denzel Washington) and in pakistan, Best Costume Design.

Malcolm X is buried at the Ferncliff Cemetery in Hartsdale, New York.

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Thesis on education in pakistan pdf

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5 Lessons for Mixing Past and Present Tense. Writers often fall into a tense trap and on education in pakistan pdf don’t even notice. On Guru Nanak. A tense trap is not a trap that makes you tense; it’s when you get stuck in past tense when the phenomena you are describing is perpetual or at thesis in pakistan pdf, least valid to the present moment. Help Cant Essay My Three Points. Here are some sample tense traps and thesis in pakistan pdf their simple fixes: 1. Write Your …. “Bush lost me as a supporter when he said that outsourcing American jobs was a good thing.” This sentence from a newspaper column correctly reports in the past tense #8212; at the beginning of the sentence.

But Bush likely said something like this: “Outsourcing American jobs is a good thing.” Even in thesis in pakistan pdf paraphrase, the writer should retain the present tense: “Bush lost me as a supporter when he said that outsourcing American jobs is a good thing.” 2. “The two men chimed right in with their own stories about what wonderful people Jack and Margaret were.” Because this sentence is taken out of context, you have no idea whether Jack and cant do my my three points Margaret were still alive at the time they were being discussed. To your credit, though, that thought occurred to you #8212; but it didn’t occur to the person who referred to the still-alive-and-kicking couple in on education pdf the past tense. Unless Jack and Margaret later suffered from a personality disorder that transformed their natures, the write your, writer should have made the observation in the present tense: “The two men chimed right in with their own stories about what wonderful people Jack and Margaret are.” 3. “These remarks infuriated French president Jacques Chirac, who declared that his country loved Jews and was not at all anti-Semitic.” Methinks Monsieur is suffering pied-en-bouche disease when he clumsily protests France’s apparently nonabiding affection for Semitic peoples. But it’s not his fault; the paraphrase should support the intent of his sentiment by using the present tense: “These remarks infuriated French president Jacques Chirac, who declared that his country loves Jews and in pakistan pdf is not at cpm homework help verb, all anti-Semitic.” 4. “He wanted to know: Did it really do all the on education pdf, things people said it did?” Assuming you know that the product in question is extant and that its operating features are persistent, reference to writing middle school it should be in the present tense regardless of the framing tense: “He wanted to on education in pakistan pdf know: Does it really do all the things people say it does?” 5. Write About Your. “Even when he was young, Dali was fascinated by and disturbed about how ants ate animal carcasses.” Because ants (disregarding the fact that Dali remains neither a youth nor alive) still eat animal carcasses, the verb should appear in the present tense: “Even when he was young, Dali was fascinated by and disturbed about how ants eat animal carcasses.” But look at this sentence from the same article: “This experience convinced the late artist that it was useless to represent reality in his painting.” This statement is correct as is. Knowing, as we do, that the artist is no longer alive and thesis on education in pakistan pdf that the sentiment refers specifically to him, the point is no longer valid, so past tense here is proper. Subscribe to Receive our Articles and Exercises via Email. You will improve your English in only 5 minutes per on guru, day, guaranteed!

Subscribers get access to our exercise archives, writing courses, writing jobs and on education in pakistan pdf much more! You'll also get three bonus ebooks completely free! Try It Free Now. Statement. 24 Responses to #8220;5 Lessons for Mixing Past and thesis in pakistan pdf Present Tense#8221; Tashia on October 10, 2015 12:43 pm. This is a good way to How to a essay your teach little kids at home before they go to preschool. Okay.

You#8217;re spot on on education pdf, Sara this article and the follow-on comments are that I have been looking for a long time. Great. Thank you all. This little article is the best one I have read concerning this subject. You have clarified the hughes deffered essay, issue for me. Thesis On Education Pdf. Thanks! Hello Mr. Mark Nichol, I was searching online for help cant my three points, explanations on how to correctly use. tenses in thesis in pakistan English writing and cpm homework came across your article. Thanks for the article about #8220;Mixing Past and thesis in pakistan Present Tense.#8221; I am not a native English speaker.

I just read an article from NY Times online about Iran threatening. to block the writing a thesis school, oil transportation lanes in the Strait of Hormuz. In Pakistan. In there it has that line: The declaration by Iran’s first vice president, Mohammad-Reza Rahimi, came as President Obama prepares to hughes sign legislation that, if fully implemented, could substantially reduce Iran’s oil revenue in a bid to deter it from pursuing a nuclear weapons program. My question is why it first used past tense #8220;came#8221; and thesis in pakistan then. switched to a thesis present tense in #8220;President Obama prepares?#8221; Thanks in advance for your time and thesis in pakistan pdf explanation. yes, this is a great one for the lover of the novelist within you that no longer needs suppression but instead, expression. Let it all hang out! your rights, your languages, your writing ways and resources will be @ your fingertips where you need them. Order Cheap. I would suggest any one of these books or all when it comes down to on education it, way before your first draft your first draft. Hughes A Dream Essay. The basic concept is of course, where can I begin? Well what better than the thesis on education in pakistan, readings and making notes on the side of these books for writers by writers whom have been there big time.

Have hit big time the writing middle school, big hard falldown and rollwiththe punches way.It can aslo lead to much more inspiration perhaps even leading you to want to join a writers group or club. The next step towards being a published writer is to in pakistan pdf connect with other writers as well offline like you do online. Essay Points. So go for it. Keep reading, researching and thesis in pakistan pdf the words will flow like honey from the silver and emerald-encrusted tankard. The main exception to this procedure would be when you are speaking about a fact of nature or a well-known piece of information: “The teacher told the students that the capital of Egypt is Cairo.” It#8217;s not really an nanak, exception; there#8217;s a subtle change in emphasis: #8220;the teacher told the students that the capital of Egypt was Cairo#8221; emphasizes #8220;the teacher told the thesis on education in pakistan pdf, students #8230;#8221;, whereas #8220;the teacher told the langston essay, students that the capital of thesis on education in pakistan pdf, Egypt is Cairo#8221; emphasizes #8220;the capital of Egypt is Cairo#8221;. When it comes to Chirac#8217;s mistake in using #8220;loved#8221; instead of #8220;loves#8221; this may be his translator#8217;s or interpreter#8217;s mistake. I rarely hear him speak English. Marty Beaudet on February 15, 2011 4:43 pm. Hey, you#8217;re ALL right here.

English allows for nuance. Whether a condition is perpetual or not, what matters is both the perspective of the langston a dream deffered, speaker. On Education In Pakistan Pdf. This could be the original speaker, or the secondary speaker who is reporting what was said. A writer has many tools in his/her toolbox to subtly influence the reader#8217;s perception of events. If it#8217;s fiction, any of the above choices is valid, as long as the writer is essay on guru conveying what (s)he intended to convey. In Pakistan Pdf. In non-fiction, however, it#8217;s best to be as specific and accurate as possible. There are time when the essay, perpetuity of an event cannot be guaranteed. If it is in doubt, or the speaker cast it in doubt, it should be reported in the past tense. And if doubts remain in on education in pakistan any case, clarifying information can be given to the reader in additional sentences. For instance: #8220;Peter said the Earth is essay on guru nanak round. [Because Peter thought it was perpetually so.] It isn#8217;t. [Here the writer clarifies the error in pdf Peter#8217;s statement.] Dina Santorelli on February 15, 2011 4:03 pm.

Uh oh, now Andy Knoedler has me thinking#8230; Dina Santorelli on February 15, 2011 4:02 pm. Excellent post. I have been looking for something like this for essay on guru nanak, quite some time. (Or is it #8220;had been#8221;?) #128578; Andy Knoedler on February 15, 2011 5:32 am. I disagree with the analysis of these five sentences. Thesis In Pakistan Pdf. They are all correct just as they were orginally stated. Noun. The rule is simple: whenever the reporting verb #8212; e.g., said #8212; is in the past, the verb is changed to the past when we report what was said. Thus the direct statement, #8220;The people of Egypt are revolting against totalitarian rule,#8221; would become #8220;The TV analyst said the people of Egypt were revolting against totalitarian rule.#8221; The main exception to this procedure would be when you are speaking about a fact of thesis in pakistan, nature or a well-known piece of information: #8220;The teacher told the students that the capital of Egypt is Cairo.#8221; @Peter: I wasn#8217;t talking about the cant do my points, shape of the thesis on education pdf, Earth, I was talking about reporting myself talking about the essay online the criminal justice system, shape of the Earth.

Just goes to show that there#8217;s even more room for misunderstanding when you#8217;re reporting your own words. #128578; But anyway, I say it#8217;s down to context, really. Thesis On Education In Pakistan Pdf. Assuming that the words that came out of John#8217;s mouth were #8220;The Earth will be destroyed by Vogons on Wednesday morning.#8221; On Tuesday it#8217;d be more appropriate to write #8220;John said that the Earth will be destroyed by hughes deffered, Vogons on Wednesday morning.#8221; On Wednesday afternoon it#8217;d be appropriate to write #8220;John said that the Earth would be destroyed by Vogons on Wednesday morning.#8221; (Assuming, everything is hoopy, and thesis in pakistan it wouldn#8217;t be more appropriate to write #8220;Ouch. That must#8217;ve been the Vogons John was trying to warn us about over ice-cream yesterday#8221;, but I digress#8230;) In some situations it#8217;s important to clearly distinguish whether the order within, speaker was referring to the past, or to thesis on education pdf the present state (e.g. Chirac and the previous love of the Jews, compared to cant John and the possible love-hate relationship he has with ice-cream). Personally, I find clarity is best served by on education in pakistan pdf, tailoring the approach depending on whether it#8217;s reporting past statements about future events, present states, or past events. About …. Rules are rules, but when they get in the way of on education, clarity they are just nonsense, up with which one should not put. @Jon: yes, but we#8217;re not talking about the shape of the Earth, we#8217;re talking about langston essay, reporting someone#8217;s speech. Maybe it#8217;s easier to see in the future: if John said #8220;the Earth will be destroyed by Vogons on on education, Wednesday morning#8221;, how do we report that? You certainly can#8217;t say #8220;John said the Earth will be destroyed #8230;#8221; after Wednesday morning, when the event was supposed to How to a essay your … have happened, because the use of #8220;will be#8221; means it#8217;s still to come. You can either use quotation marks and report his exact words, or change the tense and say #8220;John said that the Earth would be destroyed by Vogons #8230;#8221; #8212; that works at any time, before or after Wednesday morning, and in pakistan pdf whether or not the Earth actually was destroyed as predicted. Writing Statement. (Prior to Wednesday morning, you can say #8220;John said the Earth will be destroyed #8230;#8221;, but then you#8217;re reporting on in pakistan, the prediction (i.e., suggesting the listener either laugh at do my essay, John for his wacky beliefs or go and drink lots of beer and make sure he has a towel handy), not on on education pdf, the saying of it , if you see what I mean.) If clarity is the objective, the correct phrasing is the one which leaves least room for misinterpretation of the speaker. Peter said #8220; Whether or not it actually is a sphere #8230; the meaning of what he said should not be changed to take it into account when reporting his speech #8221; Daniel said #8220; #8230; he said what he said.

It cannot be changed. You need to report the exact words that came out of the person’s mouth. #8221; If I said the cpm homework help, Earth was an oblate spheroid, there remains the in pakistan, possibility that I suggested some change in hughes a dream deffered state. (The Earth was once an oblate spheroid). If I said the Earth is an oblate spheroid, there seems less chance that I am suggesting some change in state. (The Earth is thesis on education currently an oblate spheroid). @Daniel one or other of those sentences would be appropriate, depending on how fickle John is. If John has a habit of changing his mind frequently, the former would be appropriate. If John is a thesis middle school of a steadfast and consistent nature, the latter would perhaps be more appropriate. If he said “the Earth is a sphere,” then he said that “the Earth IS a sphere”. After all, he said what he said. It cannot be changed. You need to report the thesis in pakistan, exact words that came out of the person’s mouth.

What you change is the introductory verb, from says to said. Yes, if you#8217;re reporting direct speech. In which case you use quotation marks (as you have above). But when you#8217;re reporting it in your own words, you change the tense. Suppose your friend John says today “I like ice cream.” Tomorrow, would you report that fact as “John said he liked ice cream” or “John said he likes ice cream”? Depends on the circumstances: in essay within the criminal justice the first case you#8217;re reporting on what John said; in the second, you#8217;re making a statement about in pakistan pdf, John#8217;s food preferences. If you asked me #8220;what did John say when you talked to him yesterday?#8221; the first would be the How to a essay, appropriate response; if you asked whether John is likely to in pakistan want an deffered, ice cream, the second would be.

Daniel Scocco on February 14, 2011 9:59 pm. On Education Pdf. @Peter, I think you are wrong. If he said #8220;the Earth is a sphere,#8221; then he said that #8220;the Earth IS a sphere#8221;. After all, he said what he said. Cpm Homework Help Verb Noun. It cannot be changed. You need to thesis in pakistan report the exact words that came out of the person#8217;s mouth. What you change is the introductory verb, from noun says to said. The second example given by Alexander illustrates this well. Suppose your friend John says today #8220;I like ice cream.#8221; Tomorrow, would you report that fact as #8220;John said he liked ice cream#8221; or #8220;John said he likes ice cream#8221;? Alexander Davis on thesis in pakistan pdf, February 14, 2011 9:46 pm. Help Do My Points. So, if in thesis in pakistan pdf Present Indefinite, I say: #8220;Peter says that he likes ice-cream,#8221; to convey the same meaning in Past Indefinite, it#8217;s okay to say: #8220;Peter said that he likes ice-cream.#8221; Right?

Meaning, I#8217;m not sure about present or far past, but at the time of our conversation with Peter, he did like ice-cream. Or would it be: #8220;Peter said that he liked ice-cream?#8221; @Alexander Davis: no, it#8217;s correct. Mark is simply wrong about what he#8217;s saying in online diversity the criminal justice system this article. All of his sentences are perfectly correct, but the differences in meaning are not unimportant. If he said #8220;the Earth is a sphere#8221;, then he said that the Earth was a sphere. Whether or not it actually is a sphere (strictly speaking, it#8217;s not: it#8217;s flattened at the poles), was a sphere at the time of the statement but has changed since, or was some other shape, is not relevant to what he said , and the meaning of what he said should not be changed to thesis pdf take it into account when reporting his speech. Based on the context, all four of these variations can be correct: 1. #8220;He says he has already finished.#8221; #8212; When somebody reports in the present that a task is now completed.

2. #8220;He said he has already finished.#8221; #8212; When somebody reported in the past that a task is now completed. 3. #8220;He says he had already finished.#8221; #8212; When somebody reports in the present that, in association with another event, a task had already been completed: #8220;He says he had already finished when she arrived.#8221; 4. #8220;He said he had already finished.#8221; #8212; When somebody reported in the past that, in association with another event, a task had already been completed: #8220;He said he had already finished when she arrived.#8221; This post refers to sentences of type 2. Here#8217;s a simple example: #8220;He said that Earth is essay a sphere.#8221; Even though the sentence describes something reported in the past, it refers to a persistent (and, hopefully, perpetual) fact. The tense of the in pakistan pdf, verb that applies to the persistent fact does not have to match the tense of the verb following the subject. Essay On Guru Nanak. Alexander Davis on February 14, 2011 4:27 pm. I#8217;m not a native speaker and thesis on education pdf I was taught that in indirect speech Present Indefinite tense should be converted to Past Indefinite. So in example #1, since #8220;[Bush] said#8221; is Past Indefinite and help verb there is no direct quote, #8220;is#8221; should be changed to #8220;was#8221;. Similar with Past Indefinite and thesis in pakistan pdf Present Perfect. #8220;He says that he has already finished,#8221; but #8220;he said he had already finished#8221; (Present Perfect changes to Past Perfect). Is this wrong? Thank you for clarifying this#8230; when learning English my professors always thought me otherwise despite my constant criticisms about the sentences not making sense or making a different one that the intended.

This is write … a trap I fall into a lot, because I think the correct sentences look just as strange as the incorrect ones. On Education Pdf. I#8217;ll try to hughes a dream work on it now that you#8217;ve brought it up. Thank you for the reminder. Emil A. Georgiev on February 14, 2011 8:56 am. Thanks for this one it#8217;s really helpful for thesis in pakistan pdf, me as I am no native English speaker!

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Dissertation: Corporate governance. Corporate governance has re-emerged as one of the most talked about on education pdf, business topics in the twenty-first century after the failure of some of the large public-listed companies (Banks, 2004). Corporate scandals in large firms such as Enron and on guru WorldCom resulted in loss of in pakistan pdf billions of dollars for essay nanak, investors (Kang et al., 2007). Good corporate governance helps to prevent corporate scandals, and potential civil and criminal liability of the organisation (Lipman and Lipman, 2006). It enhances the reputation of the organisation and makes it more attractive to investors, lenders, customers and employees (Lipman and Lipman, 2006), which is expected to on education, add value to How to write a essay about …, the company. Therefore, it is thesis on education in pakistan important to analyse and compare corporate governance practices among countries and firms. The purpose of online cheap diversity justice system this report is to analyse and compare corporate governance systems and their compliance in four countries ‘ the UK, the USA, Australia and Germany. One way of implementing a control mechanism is to give more information to external stakeholders of a firm since this would help them in making better decisions and raise relevant questions regarding the steps being taken to safeguard their interests. The disclosure requirements in on education, three main areas (Board of Directors, audit committee, internal control and risk) are evaluated. The disclosure requirements in 5 companies in each of the How to write a essay about … 4 countries are also evaluated to notice similarities and thesis on education differences in their emphasis on good corporate governance.

The comparison is done by quantitatively assigning score to each company on langston deffered, the basis of two aspects: (a) whether or not the thesis in pakistan pdf company followed a practice; and (b) the relative information disclosed to external stakeholders. Langston A Dream Essay! Two companies may both disclose experience information of on education their directors, but the company reporting more and relevant information will be appreciated more by external stakeholders. The evaluation and a essay comparison of each company is done with regards to three important parameters of corporate governance: Board of Directors, audit committee, internal control and risk. The information in annual reports is used by many stakeholders to make economic decisions. The extent of qualitative information about fraud detection, and pdf internal control and risks is important for writing statement school, stakeholders because of the on education large scale losses suffered by many of them from corporate frauds in firms like Enron and WorldCom. Merely stating a fact that a company has internal control and audit systems in place is not enough for investors/lenders concerned about future earnings.

This report evaluates the extent to which the disclosures relating to audit committees and internal controls provide positive assurance about financial reporting quality and effectiveness of controls to external stakeholders. Middle! This is important for building trusts in capital markets. Finally, the in pakistan report discusses some recommendations about current disclosures to assist stakeholders in assessing the transparency and thesis on education accountability of companies. . Brief overview of corporate governance development in countries. The OECD definition of corporate governance is ‘the procedures and processes according to which an organisation is directed and controlled’ (Tricker, 2012, p. 29).

Corporate governance is important because of the separation of the ownership from management (Tricker, 2012). The agency theory suggests that there could be divergence in the interests of owners and managers (Nyberg et al., 2010). Corporate governance is an internal mechanism to minimise this divergence. This section of the report reviews the disclosure requirements in four countries ‘ the UK, the US, Australia and Germany ‘ with regards to board of directors, audit committee, internal control and risk aspects of corporate governance. A brief review of corporate governance development and help cant essay regulations in each of the four countries is given below before the evaluation of thesis their practices. The Cadbury Committee has played an important role in the establishment of corporate governance practices in the UK, and many other countries. A number of committees, such as Turnbull Report, Myners report and langston hughes essay Higgs Report, have refined the corporate governance practices in the UK since the Cadbury Committee report in the early 1990s (Tricker, 2012).

The Financial Reporting Council is the UK’s independent regulator responsible for promoting corporate governance. The present form of corporate governance in the UK is pdf as mentioned in the UK Corporate Governance Code which is based on the principle of ‘comply or explain’ (UK Corporate Governance Code, 2012). The public listed companies are required to help, either comply with the UK Corporate Governance Code or explain non-compliance in their annual reports. The US is often seen as being the paradigmatic case of the market-based model to corporate governance (Jackson, 2010). Thesis Pdf! However, corporate governance failure in Enron resulted in high criticism of the corporate culture in the US and How to about … caused substantial changes through the Sarbanes-Oxley Act of 2002. Further changes to corporate governance mechanism were made after the thesis pdf financial crisis in 2008. The Sarbanes-Oxley Act requires that the Chief Executive Office and Chief Financial Officer attest to the financial statements.

Further, external auditors were barred from providing certain types of cpm homework help verb noun consulting services to their audit-clients. Public listed companies are also required to follow additional governance standards stipulated by stock exchanges in on education in pakistan pdf, the country. The Corporate Governance Council of the Australian Stock Exchange (ASX) has a guide titled ‘Corporate Governance Principles and Recommendations’ which lists corporate governance guidelines for a public listed firm (ASX, 2010). These principles are guidelines only for firms to follow, that is, firms have the writing statement middle choice either to implement those principles or state reasons for deviations in annual reports in the case of a failure to achieve full compliance (GLG, 2010). There are eight main principles which are used to evaluate compliance of a company to corporate governance guidelines. The corporate governance system in Germany is significantly different from the Anglo-American model (Solomon, 2007). The listed companies in Germany have to follow the German Corporate Governance Code last amended in May 2013 (German Corporate Governance Code, 2013). German companies have a two-tier board and significant employee ownership (Solomon, 2007). The Supervisory board is thesis intended to provide monitoring function.

The members of the Supervisory board are elected by the shareholders of the company. Essay Nanak! The Management board is responsible for on education in pakistan, managing the company. The corporate governance codes in hughes, the UK, Australia and Germany follow the ‘comply or explain’ principle, whereas it is the ‘comply or else’ approach in the US (du Plessis et al., 2011). In Pakistan! The US approach to corporate governance is based much more on hard law and a regulatory state (Jackson, 2010). This section of the report reviews the disclosure requirements in four countries with regards to board of directors, audit committee and internal controls and risks. a.Board of directors. The board of directors represent the essay online justice system interest of shareholders, and is accountable to them for a series of specific duties, including oversight of executive management, and implementation of internal controls (Banks, 2004). The best practice regarding the structure of the board of in pakistan directors is that governing bodies of help cant points companies should include completely independent directors and they should preferably constitute a majority of all directors (Lipman and Lipman, 2006). The main corporate governance disclosures regarding the board of thesis in pakistan directors of a company are shown in Table 1. 11 parameters are used to review disclosure norms regarding the board of directors. ‘Y’ in a box means that the corporate governance code requires this disclosure in annual reports of companies in that country and ‘N’ implies that this feature is not required to be disclosed. ‘Y/N’ implies that the measure was partially implements. Write A Essay! ‘Y’ equates to 1, ‘N’ is 0 and ‘Y/N’ is 0.5. Table 1: Board of directors disclosure norms.

Board structure is analysed by considering three items – separation of the Chairman and CEO; the thesis on education number and percentage of independent directors; and size of the board (Leblanc and Gillies, 2003). Diversity in the Board of Directors is writing school also important because it increases performance through new insights and ideas (Knippenberg et al., 2004). Three countries ‘ the UK, the US and Australia ‘ scored full points because the recommended corporate governance policies/codes asked companies to disclose information with regards to all of those elements. Germany scored only 7 out of on education in pakistan 11. This does not mean that corporate governance, with regards to board of directors, is substantially low in Germany.

The main reason for the low score in the case of Germany is its tow-tier board structure. The board structure is cheap justice system unitary in the UK, the US and Australia, and two-tier in the case of Germany. The Germany Corporate Governance Code does not require firms to disclose individual information of the members of the Supervisory Board of Directors. This is partly to do with the fact that many of the members of the Supervisory Board in a company in Germany are its employees only, and were included on the basis of recommendation of worker unions. This nomination process reflects the nature of management-worker relationship in Germany. Disclosure of information about independent directors in the UK, the US and Australia shows the wealth of thesis on education in pakistan pdf information they bring to the Board of Directors. The inclusion of names and skills of all directors of Supervisory Board in companies based in Germany is not going to have same information impact on write about your, stakeholders. The lack of information regarding the directors on the Supervisory Board is also reflected in the absence of information regarding the members of committees and their individual participation in meetings of those committees. However, if a member of the Supervisory Board took part in less than half of the meetings in a financial year, this shall be noted in the Report of the Supervisory Board. The German disclosure requirements do not require the on education in pakistan pdf qualitative description of the compensation. Other three countries disclose the order essay online cheap justice system rationale behind compensation structure of Board of Directors, but this is not a recommended practice in Germany.

Du Plessis et al. (2011) argue that notwithstanding structural differences between two-tier and unitary board systems, the similarities in board practices are significant. Thesis On Education In Pakistan Pdf! Both unitary and two-tier board structures recognise a supervisory function and a management function (du Plessis et al., 2011). The two-tier system shows a cleaner separation of supervisory and managerial functions, whereas the flow of information is better between supervisory and managerial functions in the unitary system. Additionally, for Board of Directors to be effective, two more things are required ‘ the selection process of board members and the decision-making process. The purpose of an audit committee is to assist the board in the financial reporting process (Braiotta et al., 2010). Audit committees are formed to improve external auditor independence by reducing the influence of the management on auditors. The main corporate governance disclosures regarding the cpm homework verb noun audit committee are shown in Table 2. 7 parameters are used to review disclosures with respect to audit committee. Table 2: Audit committee disclosure norms. Again, scores of the UK, the US and Australia were same and 7 out of 7. The score of Germany was 5, which is because of the composition of its Board of Directors. The non-disclosure of individual information about the Supervisory Board of Directors implies that the information regarding the financial experience of thesis on education audit committee members and essay on guru their individual attendance cannot be obtained.

Some countries, such as the UK, allow variation in the minimum number of audit committee members on the basis of the size of the company. UK’s Guidance on Audit Committees recommends that there should be at least two independent non-executive directors in in pakistan pdf, an audit committee if the company is below the help my three points FTSE 350 index or at in pakistan pdf, least three members if above (Deloitte, 2014). Help Cant Essay Points! ASX requires that there should be at least three members in the audit committee (ASX, 2010). As part of a practice to reduce the possibility of financial statement frauds, the UK recommends that all members should be independent non-executive directors. Also, at least one member of the audit committee must be a qualified accountant in a UK-listed company and on education in pakistan pdf his name must be disclosed (Deloitte, 2014). Similar requirement is help noun also observed in the three other countries, which illustrates the importance of financial knowledge and thesis on education pdf experience in detecting and preventing financial statement frauds. c. Reporting on a thesis statement, internal control and risk. A company’s internal control plays an important role in thesis on education, the management of risks. Internal control facilitates the effectiveness and efficiency of operations (Turnbull guidance, 2005). Internal control also ensures the reliability of internal and external reporting. This is on guru especially important because some of the large financial statement frauds, such as Enron and WorldCom, happened because of falsified external reporting.

The main corporate governance disclosures regarding internal control and risk are shown in Table 3, 4 parameters are used to on education in pakistan pdf, review disclosures with respect to internal control and risk. The UK, Australia and hughes essay Germany scored 3 out of 4, while the US had a score of 4. Thesis On Education! This is because the hughes a dream deffered Sarbanes-Oxley Act of 2002 requires companies listed in on education in pakistan, the US stock exchanges to obtain an attestation from external auditor on management’s assessment of internal control. It is a way of indicating that management’s own assessment is not sufficient as exemplified by corporate frauds in large companies. Table 3: Internal control and statement middle school risk disclosure norms. Overall, corporate governance codes are very similar in the four countries. The main differences observed were because of the two-tier board structure in the case of Germany. ??V. Evaluation of disclosures by companies.

This section compares corporate governance disclosures by 5 companies in each of the 4 countries. All data is on education pdf collected from annual reports of a thesis statement middle school companies in the UK, Australia and thesis on education in pakistan pdf Germany, and statements (Schedule 14A information) filed as part of the annual reports in the case of companies in the US. a.Board of Directors. The data collected was converted into a score for each aspect and then added to arrive at a score for each company (Refer Appendix I for converting data into scores). The maximum possible score was 15. Companies in the UK performed well in this aspect of corporate governance with an average score of 14.2 (Figure 1). Tesco scored lowest because of the lower percentage of independent directors in the Board of Directors since less than 75% of directors were independent.

Also, diversity in terms of experience of directors was relatively low. However, the cpm homework verb noun lower score of Tesco does not reflect poor corporate governance. It is just that its corporate governance practice regarding the percentage of thesis independent directors was considered to be relatively inferior since higher percentage of executive directors reduces the influence of independent directors. Also, this is just a measure of independence of directors. Actual independence depends upon actions taken by the Board of Directors and middle school is not possible to analyze with the data in on education pdf, annual reports. Figure 1: UK ‘ Board of Directors. Companies in the US scored lower than in the UK since their average score was 12 (Figure 2). Essay Nanak! Apple and Nike had lowest scores of 10 each. Apple scored low because of the smaller size of the Board of on education pdf Directors, poor description of writing statement school skills of directors, and smaller number of sub-committees. Also, it states that all board members were present in thesis on education in pakistan, more than 75% of langston hughes a dream deffered essay meetings, which gives it a relatively low score even if the attendance may be more than 90%. Given the low score of Apple, it would be expected that investors would not like to thesis on education in pakistan pdf, purchase shares of the company.

On the contrary, Apple’s share was one of the best performers in the last decade because of a thesis statement high growth in revenues and profits. Therefore, the simple correlation between the score in this report and actual share price performance is difficult to argue for. Figure 2: US ‘ Board of Directors. Companies in Australia were similar to the US since their average score was 12.2 (Figure 3). However, this was mainly because of the low score of 9 of Seek Ltd. Seek Ltd had a low score because of the small size of its Board of Directors and higher percentage of executive directors on the Board of Directors. Large companies scored high as compared to smaller ones, mainly because of the on education in pakistan large size of their Board of Directors.

It is assumed that large size brings more diversity and hence a higher score. However, large board sizes also create communication and implementation problems. Figure 3: Australia ‘ Board of Directors. German companies had the lowest average score of 9 (Figure 4). Langston Hughes A Dream Essay! This was mainly due to the two-tier board structure and low information sharing regarding the members of the on education in pakistan Supervisory Board. No information regarding the directors of the How to your … Supervisory Board also makes it difficult to give any score on independence of directors. In Pakistan! Further, not every company disclosed the number of How to write about your meetings.

The lowest score of German companies implies that their shareholders may be getting less than expected information to make economic decisions. Figure 4: Germany ‘ Board of Directors. Overall, firms in the UK were the thesis on education pdf highest scorer on the Board of Directors corporate governance aspect. They were followed by firms in Australia and the US. German firms were the lowest scorer, mainly due to their two-tier board structure. The two-tier board structure is How to write a essay about your … not bad for on education in pakistan pdf, corporate governance; it is just that the about … firms in Germany did not disclose enough information about the thesis on education in pakistan directors on the Supervisory Board.

However, as significant members of the Supervisory Board are elected by workers, it can result in lower independence of the Board of Directors, as well as less diversity and expertise at the highest level. The data collected regarding with respect to audit committees was converted into a score for each aspect and then added to arrive at a score for each company (Refer Appendix II for converting data into scores). The maximum possible score was 11. Companies in the UK performed decently in How to a essay …, this aspect of corporate governance with an average score of 9.2 (Figure 5). GSK was the best performer with a score of 11, which implies that it fully disclosed all information, as well as had higher number in terms of attendance, number of meetings and size of audit committee. All companies stated that they review non-audit fee, but it is not possible to conclude what measures they used in enhancing auditor independence. There was no mention of the maximum non-audit fees, either as an absolute number or as a percentage of thesis in pakistan pdf audit fees. Figure 5: UK ‘ Audit Committee. Companies in the US also performed decently with an average score of essay diversity within the criminal justice 9.0 (Figure 6). Apple was again the lowest scorer among the US companies in this category. Thesis! There is langston hughes essay no information about attendance in audit committees, but a score of 1 is given to each company on thesis in pakistan pdf, the assumption that members would have attended on average 75% or more of audit committee meetings.

The review of non-audit fees is more important in the US because of the regulatory requirement under the Sarbanes-Oxley Act. However, there was no mention of the maximum non-audit fees, either as an absolute number or as a percentage of writing a thesis audit fees, allowed under guidance issued by thesis in pakistan pdf the audit committee of the company. Figure 6: US ‘ Audit Committee. The performance of companies in langston hughes a dream deffered essay, Australia was also decent with an on education average score of 8.4 (Figure 7). The diversion in scores was very low. Verb Noun! The relatively lower scores of companies in Australia and the UK and the US were because of the smaller size of on education pdf audit committees in Australia. Companies in Australia also scored lower in the number of audit committee meetings in a year.

However, they compensated this by achieving 100% attendance in meetings of the audit committee in help verb, each of the 5 companies. The lower score in Australia should not be seen as a reflection of poor corporate governance with respect to the audit committee if smaller size audit committees were equally effective in preventing and detecting financial statement frauds, a parameter beyond the scope of this report. Figure 7: Australia ‘ Audit Committee. The performance of in pakistan companies in Germany was also decent with an average score of 8.4 (Figure 8), however there was wide diversion in scores with the maximum score of 10 and minimum of 7. There was no data regarding the attendance in the audit committee; a score of 1 was awarded to each of the 5 companies. A Essay Your! One interesting aspect of the audit committee in Germany was the in pakistan pdf relatively large size of audit committees. Langston Hughes A Dream Deffered! This implies that more emphasis was given on preventing financial fraud than other aspects of thesis on education in pakistan corporate governance. Figure 8: Germany ‘ Audit Committee.

The scores of companies in the UK and order essay online within the criminal justice system the US were similar, while average score of companies in Australia and Germany were lower. Some of the thesis in pakistan pdf lower score in Germany is because of less information, which means that disclosure is relatively poor even though actual practice may not be. c.Reporting on internal control and risks. The data collected regarding with respect to reporting on internal control and risks was converted into a score for each aspect and then added to arrive at a score for each company (Refer Appendix III for converting data into scores). The maximum possible score was 5. All companies in the UK achieved a score of 4, which implies that the average score in essay, the UK was 4 also (Figure 9). Pdf! None of the company scored in the category on attestation by external auditor on management’s assessment of the company’s internal control.

The requirement to attest is a regulatory requirement in the US under the deffered essay Sarbanes-Oxley Act of thesis in pakistan pdf 2002. Hence, companies in verb, the UK have not shown an interest in implementing this since it will increase their costs due to payments to the external auditor. On Education In Pakistan! One important issue in the quantitative analysis of hughes deffered reporting on internal control and risks is the difficulty in capturing substantial differences in the amount of coverage given to this aspect in annual reports of companies. All companies state that they have procedures for risk assessment and measuring effectiveness of internal control, but some corporations devote substantial part of their annual report on describing risks and on education pdf controls. The annual report of BHP explains in depth various risks and control measures (BHP, 2013). The information in cpm homework, the annual report of BHP on internal control is very helpful for investors and lenders. The difference in the coverage to risks and controls is also because of the variation in size and risks faced by businesses. Thesis On Education In Pakistan Pdf! BHP faces many international risks than, as an write a essay about … example, Tesco. Therefore, the reporting on internal control and risks should be viewed in light of the risks faced by a business. Figure 9: UK ‘ Reporting on internal control and risks.

The score of all 5 companies in the US was 5 (Figure 10). This was expected given the regulatory requirement on attestation by external auditor on a company’s internal control. Again, same scores reflect the on education in pakistan regulatory requirements. Figure 10: US ‘ Reporting on internal control and risks. Scores were similar and 4 each in the case of 4 companies in Australia; only Sonic Healthcare had a lower score of 3 (Figure 11). This was because there was no summary of process used in reviewing effectiveness of internal controls. The company’s annual report did mention that there is a procedure for reviewing effectiveness, but nothing was mentioned of the process itself. Figure 11: Australia ‘ Reporting on internal control and risks. The score of each company in Germany was also 4 (Figure 12).

Each company scored single point on all aspects of internal control and reporting, expect on cpm homework help verb noun, the attestation by external auditor of management’s assessment of company’s internal control. Figure 12: Germany ‘ Reporting on internal control and risks. The reporting on internal control and risk does not show significant differences among companies. All firms mention about on education in pakistan, their internal control and risk procedures. However, the langston a dream deffered amount of description of risk assessment and thesis on education in pakistan controls varies in annual reports. This can have an impact on investor/lender’s assessment of the financial reporting quality and effectiveness of controls, which is discussed in the next section. V. Financial reporting quality and effectiveness of controls. Financial statements are used by many stakeholders to form an opinion about the financial performance and financial position of the company. Existing and potential investors, lenders, government agencies, employees and suppliers use information in financial statements to make economic decisions. Order Diversity Within The Criminal System! Shareholders review financial statements to see trends in past performance to on education in pakistan, form an opinion about the future earnings of the company. Shareholders are interested in capital gains and dividend income, and therefore they are interested in prospective earnings and risks.

Lenders want to know whether the debts given by them to the company are secured with sufficient safety margin. Collateral provides the lender with assets that can be used to raise cash if the borrower defaults on writing a thesis, the loan (Leitner, 2006). Lenders also want to know if the business will generate enough cash in the future to make interest and principal repayments because the collateral has value only to the extent of its market value, and therefore reliance on historic costs may not be the best way to ascertain collateral values Therefore, lenders rely on historic information in thesis on education, financial reports as well as risk analysis of the management to estimate future cash flows. Between shareholders and lenders, shareholders place more emphasis on the future earnings, and therefore are more interested in risk analysis and internal control. Suppliers are interested in assessing the ability of help a company to meet its short-term obligations as they arise.

Government agencies typically use the historic data in financial reports to thesis, determine tax obligations of a company, and whether the business is cant do my essay points solvent. Current and prospective employees use financial reports to determine whether the business would be a going concern in the short and medium term. They want the company to be profitable to have assurances about thesis in pakistan, their job prospects, but are less concerned than shareholders about the level of profits and returns. The above analysis shows that various stakeholders use financial reports for economic decision making, but some use it more often than others. Investors and lenders use are interested in all financial reports, whereas government agencies are less likely to review reports unless a company declares or is close to bankruptcy. This suggests that the need for reliability of financial reports is higher in writing middle school, the case of shareholders and lenders.

Audit committees, internal control and assessment of effectiveness of internal control measures improve the reliability of financial reports. They give more assurance to users of reports regarding the authenticity of financial statements. Pdf! However, it is difficult for an outsider to observe the true effectiveness of these measures. The Blue Ribbon Committee in order online within the criminal justice system, 1999 argued that audit committee is an important tool in corporate governance mechanism because of its role in monitoring the ‘nancial reporting process of a company (Abbott et al., 2000). Hogan et al. On Education In Pakistan Pdf! (2008) state that ‘rms with a weak corporate governance structure are more susceptible to reporting fraudulent ‘nancial information. Audit committees and internal control systems are two main components of corporate governance structure to give positive assurance to the users of financial information about financial reporting quality.

Rezaee et al. (2003) state that earnings restatements by How to your public listed companies and allegations of financial fraud statements have increased the attention on audit committee as a means to increase assurance regarding the quality of financial reports. The Sarbanes-Oxley Act of 2002 expanded the formal responsibilities of audit committees. Krishnan (2005) lists three measures to thesis in pakistan, determine audit committee quality: size, independence, and expertise. Independence of an audit committee minimises the influence of the management in the preparation of financial statements, and therefore gives higher assurance to external stakeholders. All companies in the UK, the your US and on education in pakistan pdf Australia have to show whether members of their audit committees are independent or not. A Essay Your …! This disclosure increases the reliability of information in financial reports to the users, and suggests that financial statements of the company are useful for decision making. PepsiCo described in its annual report the steps taken by it to ensure the effectiveness of the Audit Committee, including the process to ensure that it consists solely of directors who are not salaried employees and free from any relationship that would interfere with the exercise of independent judgment as a committee member (PepsiCo, 2013). This increases the thesis assurance to investors and lenders.

The experience and skills of the Board of Directors is also useful in analysing whether audit committee members have right skills in assessing financial reports. Tesco stated that at least two members of its audit committee had skills to fully review financial statements and other members of the audit committee had an appropriate understanding of financial matters (Tesco, 2013). This is useful in giving assurance to langston hughes, investors since the skills of the audit committee members would be useful in detecting and preventing financial statement frauds. However, it is difficult to assess the effectiveness of audit committee members as Fiolleau et al. Thesis! (2012) stated that management of a company has a major say in a dream deffered, hiring both the auditor and the directors on the audit committee. The implication of in pakistan pdf this statement is that members of audit committees are likely to be less effective than expected by external stakeholders.

This is difficult to test in real cases but field experiments regarding the procedure adopted by companies for selecting auditors have found limited involvement of the audit committee in the auditor selection decision (Fiolleau et al., 2012). The management of the company is more involved in assessing external auditors, whereas the audit committee serves as a witness to management’s procedures and approves management’s selection decisions (Fiolleau et al., 2012). This behaviour of audit committee reduces assurance of investors and lenders regarding financial reports. Internal controls have gained importance after the failure of firms like Enron. A company’s internal control procedures includes policies that (1) pertain to the maintenance of records of transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements; and (3) provide assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the company’s assets (Apple, 2013). Internal control and risks disclosure increase information of stakeholders regarding earnings in the future. A sound system of internal control in a company depends on a regular evaluation of the business and financial risks (Turnbull guidance, 2005). Risks are uncertainties which can have a negative impact on profits.

Therefore, risk management can positively influence on profits of the firm. It is argued that the perceived lack in risk management, especially by the financial services firms, resulted in the financial crisis in 2008 (ASX, 2010). This has increased the writing statement middle school emphasis on risk management through effective oversight and internal control (ASX, 2010). Thesis On Education! The disclosure of risk management processes provide further positive assurance to investors as it shows that the management is taking steps to order essay justice, safeguard their wealth. A review of the annual reports of on education in pakistan pdf companies shows more emphasis on internal control in the recent year. The assessment of internal controls by essay external auditors is on education in pakistan pdf a regulatory requirement in the US. PepsiCo’s external auditor reviewed the company’s internal control by using the Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (PepsiCo, 2013). The auditors of PepsiCo defined stated that internal control provides reasonable assurance regarding the reliability of financial reporting and help verb noun the preparation of on education in pakistan financial statements for external purposes (PepsiCo, 2013). This gives higher assurance to external stakeholders. The objective of the internal control audit by langston hughes deffered an external auditor is to assess the risk that a material weakness exists within the in pakistan functions of an organisation, which can have a negative impact on its valuation.

An external auditor’s assessment of internal control systems can result in an assurance, but not a guarantee to prevent all financial frauds. Sonic Healthcare gives a brief of the risks faced by cpm homework help verb the company ‘ revenues, interest rate changes and regulations. On Education In Pakistan! The description appears to be customary, but the company discloses the fee structure and roles of governments in determining revenue of the firm in different countries (Sonic Healthcare, 2013). This is essay my three useful for an investor who wants to on education in pakistan, analyse the a essay impact of government austerity measures on future revenues of the on education firm. However, there are inherent limitations in cpm homework, internal controls which imply that they may not prevent or detect financial misstatements. The reporting of the internal control function to the senior management creates doubt about its effectiveness. External stakeholders will be sceptical about the ability of the internal control function to report frauds being conducted by the management. Olympus fraud in Japan resulted in heavy losses for investors. The fraud went on for more than a decade before it became public news. This shows that internal control measures were not effective in preventing the thesis on education management from committing the fraud. The above analysis shows that audit committee and internal reporting on control and risks increase assurance regarding the quality of financial reports to external stakeholders.

The audit committee disclosures are useful in cant do my essay, increasing assurance regarding the quality and truthfulness of the historic information. The disclosure of internal control and risk reporting gives higher assurance regarding the future earnings of the on education in pakistan pdf business. However, there are some limitations in both disclosures, but it is better to have these disclosures than not having them. This section of the report discusses how current disclosures can be made more informative to essay on guru, assist in assessing the transparency and accountability of corporations. A number of recommendations are made to increase transparency and accountability. One of the main observations was the way information was presented in the majority of annual reports. All companies had information as required by in pakistan their national corporate governance codes. Cpm Homework Help! However, in many cases the information seemed to be included in annual reports to meet the obligations of being seen as a good corporate entity rather than being done for the purpose of enhancing transparency.

As an example, all annual reports had information about the Board of Directors in terms of their skills and experience. However, it was only in the case of BHP Billiton that the management had taken extra effort to present the information in a graphical and user-friendly manner. Thesis In Pakistan Pdf! The annual report of BHP Billiton showed pie charts with age, skill and essay online cheap system location distribution of its Board of Directors. This was much easier to grasp than the descriptions seen in the majority of the cases. On Education! Users of annual reports would find it much easier to look at these graphics for analysing the diversity and a dream deffered essay experience of the Board of Directors, and therefore it is recommended that companies should adopt similar presentation formats. Currently, the management of thesis pdf a company is responsible for its internal control over financial reporting. This has both advantages and disadvantages. The advantage is essay on guru nanak that the internal control function can quickly get in touch with the management if any issue needs to be reported. If the internal control function were to report to the audit and/or risk committee of the board of directors, there may be delays in communication because of the less number of meetings of audit committees. This may allow the risk or fraud to continue for a longer duration.

The disadvantage of this reporting structure is that the thesis on education pdf internal control may find it difficult to essay on guru nanak, highlight an issue if the senior management engages in thesis pdf, financial frauds. It is also expected that employees appointed in the internal control function may have been with the writing statement company for some time, and therefore may have developed a personal relationship with the senior management. This also makes it difficult to report any violation by the senior management. It is recommended that the annual report of a company should disclose all financial frauds over thesis in pakistan pdf, a certain amount or percentage of equity of the company. Writing A Thesis School! This would increase the knowledge of investors and lenders regarding the state of corporate governance within the company. It is on education in pakistan pdf also recommended that each company should establish a guideline which should state that if a corporate fraud is more than a certain amount or percentage of its equity, then the internal control function would report to the audit committee with regards to investigation of writing a thesis that fraud. This would increase the independence of the internal control function without overburdening the audit committee with small frauds. This step will increase the faith of investors in the financial reports of the thesis on education pdf company. It is also recommended that companies should make effort to ensure that users of annual reports find it easier to obtain information on risks and internal control measures. Risk is an important topic in the majority of How to write annual reports, but information on thesis on education in pakistan, risk is not typically available in writing a thesis statement school, one place in annual reports. Companies mention that they have processes on determining the effectiveness of risks but the actual process is mentioned in other areas of the report such as ‘Risk management and discussion’.

Some firms, such as Siemens, provided clear links but others failed to in pakistan, point properly to How to a essay about your, look for material on thesis on education in pakistan pdf, risk management. The content on risk and internal control can be overwhelming for investors, especially individual investors who wish to know about the future prospects of a company but find it too time consuming to go through all content in statement school, an annual report. Since risk has a material impact on the future earnings and cash flows, it is in pakistan recommended that major risk elements and controls in place to mitigate them should be presented in a bulleted summary somewhere (ideally in a thesis middle school, early chapters) in an annual report. This will help investors in gaining a better understanding of on education risks of investing in a business. Annual reports of companies list a number of risk factors which may influence the performance and financial position of the business in cant, the short and long-term. Listing of risks is useful for investors and lenders but again the thesis pdf effort seems to be on meeting the obligatory requirements under the national corporate governance codes of countries. The effectiveness of risk disclosure can be improved by including a risk-ranking matrix in diversity system, annual reports. This will allow investors to focus quickly on major risks and look for steps being taken to mitigate them.

It will also help users of thesis in pakistan annual reports to see if the management of the firm is prioritising more on areas that need greater attention. The matrix may not be a complex one ‘ a simple three-tier ranks of high, medium and low ‘ would be sufficient to help users of a dream deffered annual reports. Firms should design and put into practice strong whistle-blowing systems to ensure that employees with knowledge of frauds within the company can report them to the Board of Directors without the fear of thesis being prosecuted. How To A Essay …! In the case of Olympus, the board of the company fired its CEO for questioning suspicious transactions. If this was the treatment given to the CEO, employees at lower level could not have thought of reporting the in pakistan pdf fraud without being severely reprimanded. Protection of employees is cpm homework help noun important because most external whistle-blowers first blow the whistle internally (Kaptein, 2011). Thus, developing a system that encourages internal whistle blowing could result in early detection of on education in pakistan pdf frauds. In terms of accountability, there should be more emphasis placed on the accountability of independent and non-executive directors. The Board of Directors are agents of shareholders and it is their fiduciary duty to protect shareholders’ wealth. Currently, accountability rests with the executive board.

It is recommended that the non-executive directors are also made more accountable because of the middle school impacts of their actions. As an example, the annual report of Nike states that ‘The Board has also determined that Mr. On Education In Pakistan! Graf is an ‘audit committee financial expert’ as defined in regulations adopted by the SEC (Nike, 2013, p. 41). In the event of failure of the audit committee, the designated independent director should be approached first and his actions should be reviewed. This will increase accountability of independent directors and they will take their role more seriously.

There is a risk that some experienced people may not wish to take non-executive director roles because of the order essay cheap diversity within the criminal justice increased accountability. This has to on education in pakistan, be weighed in, but the loss of wealth of shareholders in a large company due to fraud is more important. The purpose of this report was to analyse and compare corporate governance practices in countries and companies in deffered essay, three main areas: Board of Directors, audit committee, and internal control and risks. Corporate governance is a useful tool to on education, increase faith in capital markets, especially in the case of firms where owners are different from managers. The corporate governance systems across the world have shown convergence, but there are some differences. The corporate governance developments in four countries were briefly reviewed.

The Cadbury Committee played an important role in order online diversity within justice, the development of corporate governance code in the UK. The codes are similar in pdf, the UK, the US and Australia with some minor differences. Essay! The US code is stricter after the Enron scandal. Thesis In Pakistan! The main difference with the German code on corporate governance is that companies in Germany have two-tier boards. Independence of directors is important in all countries and was reflected in individual company analysis also.

Size of Board of Directors and diversity (skills) are also important. Actual independence depends upon actions taken by the Board of Directors and nanak is not possible to analyse with the data in annual reports. All audit committees were responsible for in pakistan pdf, auditor review/selection, but their effectiveness cannot be judged from annual reports. Shareholders use historic data to predict future earnings, so they are interested in risks which may reduce earnings and cash flows in the future. Therefore, they rely on audit committees and internal reporting to points, assure themselves about the thesis pdf quality of financial reporting. All companies had some members on their audit committees who had financial experience.

Some companies disclosed the lead person in audit committees with financial expertise. This increases accountability. It was difficult to observe skills in the case of German companies, as they did not disclose individual audit committee members in essay on guru nanak, their annual reports. Emphasis on internal control has increased and companies disclosed summary of policies for the management of business risks. Management also reported the effectiveness of their management of material business risks. This gives users of annual reports more comfort about the quality of internal controls present in a firm to mitigate risks. However, it is difficult for users to comprehend the actual steps being taken. There should be effort to present major risks and thesis on education pdf internal control steps in essay online diversity within the criminal system, a user-friendly manner to improve the disclosure of risk information.

The report recommended a number of actions which can be taken to thesis on education in pakistan, increase the effectiveness of disclosures. Firstly, companies should try to nanak, present some key information about directors in a user-friendly visual manner to help readers of thesis in pakistan annual reports make better judgements. Secondly, the annual report should disclose all financial frauds over a certain amount or percentage of equity of the company. Help Do My Points! Thirdly, companies should establish a guideline that if a corporate fraud is on education in pakistan pdf more than a certain amount or percentage of its equity, then the internal control function would report to the audit committee with regards to the investigation of that fraud. This would increase the independence of the internal control function and reduce the How to write about your … potential of financial statement frauds by the management. In Pakistan Pdf! Finally, in terms of accountability, it is recommended that independent directors should be held more accountable for their work as the hughes a dream deffered lack of thesis on education pdf their effective actions can cause substantial losses to shareholders and lenders.

Adidas (2013). About …! Annual report 2013. [Online] Available at: http://www.adidas-group.com/media/filer_public/2014/03/05/adidas-group_gb_2013_en.pdf [Accessed 9 April 2014] Apple (2013). Schedule 14A. [Online] Available at: http://investor.apple.com/secfiling.cfm?filingID=1193125-14-8074CIK=320193 [Accessed 9 April 2014] BAE Systems (2013). Annual report 2012. [Online] Available at: http://bae-systems-investor-relations-v2.production.investis.com/ /media/Files/B/BAE-Systems-Investor-Relations-V2/Annual%20Reports/BAE-annual-report-final.pdf [Accessed 9 April 2014]

Banks, E. (2004). Corporate governance: financial responsibility, controls and thesis on education in pakistan ethics. How To A Essay About! Basingstoke: Palgrave MacMillan. Bayer (2014). Annual report 2013. [Online] Available at: http://www.bayer.com/en/annual-reports.aspx [Accessed 9 April 2014] BHP Billiton (2013).

Annual report 2013. On Education Pdf! [Online] Available at: http://www.bhpbilliton.com/home/investors/reports/Documents/2013/BHPBillitonAnnualReport2013.pdf [Accessed 10 April 2014] CSL (2013). Annual report 2012-2013. [Online] Available at: http://www.csl.com.au/docs/335/826/CSL_AR_2013,1.pdf [Accessed 9 April 2014] Deloitte (2014). Guidance on How to about your …, audit committee. [Online] Available at: http://www.iasplus.com/en-gb/standards/corporate-governance/audit-committee-guidance [Accessed 7 April 2014] du Plessis, J.J., Hargovan, A., and Bagaric, M. (2011). Principles of contemporary corporate governance. 2nd edn, Cambridge: Cambridge University Press. Exxon Mobil (2013). Schedule 14A. In Pakistan! [Online] Available at: http://www.sec.gov/Archives/edgar/data/34088/000119312513152355/d460324ddef14a.htm [Accessed 9 April 2014] German Corporate Governance Code (2013).

German Corporate Governance Code. [Online] Available at: http://www.corporate-governance-code.de/eng/download/kodex_2013/D_CorGov_final_May_2013.pdf [Accessed 8 April 2014] GSK (2014). Annual report 2013. [Online] Available at: http://www.gsk.com/content/dam/gsk/globals/documents/pdf/Annual-Report-2013.pdf [Accessed 10 April 2014] Henkel (2014). Annual report 2013. [Online] Available at: http://www.henkel.com/com/content_data/340610_2014.02.20_FY_2013_annualreport_en.pdf [Accessed 10 April 2014] Jackson, G. (2010). Understanding corporate governance in the United States. [Online] Available at: http://www.boeckler.de/pdf/p_arbp_223.pdf [Accessed 7 April 2014] Kaptein, M. (2011). From inaction to external whistleblowing: The influence of the ethical culture of organizations on employee responses to observed wrongdoing.

Journal of Business Ethics, Vol. Hughes Deffered Essay! 98, Issue 3, pp. 513-530. Leitner, Y. (2006). Using collateral to secure loans. [Online] Available at: http://www.phil.frb.org/research-and-data/publications/business-review/2006/q2/br_q2-2006-2_using-collateral.pdf [Accessed 7 April 2014] Linde (2014). Annual report 2013. [Online] Available at: http://annual-report.linde.com/annual-2013/servicepages/welcome.html [Accessed 10 April 2014] Lipman, F.D., and Lipman, L.K. (2006). Thesis On Education In Pakistan! Corporate governance best practices. Hoboken: John Wiley Sons.

Nike (2013). Schedule 14A information. [Online] Available at: http://www.sec.gov/Archives/edgar/data/320187/000032018713000114/nke-2013xdef14a.htm [Accessed 10 April 2014] Pepsico (2013). Schedule 14A information. [Online] Available at: http://www.sec.gov/Archives/edgar/data/77476/000119312513122175/d459507ddef14a.htm#toc459507_7 [Accessed 10 April 2014] Qantas (2013). Annual report 2013. [Online] Available at: http://www.qantas.com.au/travel/airlines/investors-annual-reports/global/en [Accessed 9 April 2014] Rolls-Royce holdings (2014). Annual report 2013. [Online] Available at: http://www.rolls-royce.com/Images/RR_Full%20Annual%20Report__tcm92-55530.pdf [Accessed 10 April 2014] Seek (2014). Annual report 2013. [Online] Available at: http://ir.seek.com.au/Investors/?page=Annual-Reports [Accessed 12 April 2014] Siemens (2014).

Annual report 2013. Deffered Essay! [Online] Available at: https://www.siemens.com/annual/13/en/download/pdf/Siemens_AR2013.pdf [Accessed 12 April 2014] Solomon, J. (2007). Corporate governance and accountability. 2nd edn, Chichester: John Wiley Sons. Telstra (2014). Annual report 2013. [Online] Available at: http://www.telstra.com.au/abouttelstra/download/document/Telstra-Annual-Report-2013.pdf [Accessed 10 April 2014] Tesco (2013). Annual report and financial statements 2013. [Online] Available at: http://files.thegroup.net/library/tesco/annualreport2013/pdfs/tesco_annual_report_2013.pdf [Accessed 10 April 2014] Tricker, B. (2012). Corporate governance: principles, policies, and practices.

2nd edn, Oxford: Oxford University Press. Wal-Mart (2013). Schedule 14A. [Online] Available at: http://www.sec.gov/Archives/edgar/data/104169/000130817913000238/lwalmart_def14a.htm#_N10B69 [Accessed 12 April 2014] Appendix I ‘ Board of Directors: Companies data and scores. Scores (scores in brackets) Statement on how board operates: Yes (1); No (0) Size of board: More than 10 (2); Between 7 and 10 (1); Less than 7 (0) Description of skills: Good (2); Medium (1); Low (0)

Number of independent directors: More than 75% (2); Between 50-75% (1); Less than 50% (0) Diversity of on education in pakistan pdf experience: Strong (2); Medium (1); Low (0) Number of meetings of the board: 6 or more (1); 5 or less (0) Attendance in board meeting: More than 90% (2); Between 75-90% (1); Less than 75% (0) Separation of essay online within the criminal justice system chairman and CEO: Yes (1); No (0) Number of sub-committees: 5 or more (2), 3-4(1); Less than 3 (0). Appendix II ‘ Audit committees: Companies data and scores. Scores (scores in brackets) Independent of not: Yes (1); No (0) Size of the committee: 5 or more (2); 3-4 (1); Less than 3 (0)

Number of thesis pdf experienced members in the committee: 3 or more (2); 2 (1); 1 or less (0) Number of meetings in a year: 6 or more (2); 3-5 (1); Less than 3 (0) Attendance in help do my my three points, meetings: More than 90% (2); Between 75-90% (1); Less than 75% (0) Consideration of non-audit fees: Yes (1); No (0) Responsible for external audit review/selection: Yes (1); No (0) Australia – Data Score. Germany – Data Score. Appendix III ‘ Reporting on internal control and risks. Scores (scores in brackets)

Summary of policies for the management of business risks: Yes (1); No (0) Management to report the effectiveness of the company’s management of its material business risks: Yes (1); No (0) Review of effectiveness of internal audit review/control functions: Yes (1); No (0) Attestation by external auditor on management’s assessment of the company’s internal control: Yes (1); No (0) Summary of process used in reviewing effectiveness: Yes (1); No (0) Australia – Data Score. Germany – Data Score. Search our thousands of on education in pakistan essays: If this essay isn't quite what you're looking for, why not order your own custom Business essay, dissertation or piece of coursework that answers your exact question? There are UK writers just like me on hand, waiting to help you. Each of us is qualified to essay on guru, a high level in our area of expertise, and we can write you a fully researched, fully referenced complete original answer to your essay question.

Just complete our simple order form and you could have your customised Business work in your email box, in as little as 3 hours. This Business essay was submitted to us by a student in order to help you with your studies. This page has approximately words. If you use part of this page in your own work, you need to on education in pakistan, provide a citation, as follows: Essay UK, Dissertation: Corporate governance . Help Do My My Three Points! Available from: http://www.essay.uk.com/essays/business/corporate-governance/ [06-10-17]. If you are the original author of this content and no longer wish to have it published on our website then please click on the link below to request removal:

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contract essay law This oft-referenced article is from the early ’90s, and originally appeared in Maximum Rock ‘n’ Roll magazine. While some of the information and figures listed here are dated, it is still a useful and informative article. And no, we don’t know how to thesis, reach Steve Albini. Whenever I talk to a band who are about to sign with a major label, I always end up thinking of them in a particular context. I imagine a trench, about four feet wide and order essay cheap the criminal system five feet deep, maybe sixty yards long, filled with runny, decaying shit. I imagine these people, some of them good friends, some of them barely acquaintances, at one end of this trench. On Education In Pakistan Pdf! I also imagine a faceless industry lackey at the other end holding a fountain pen and a contract waiting to be signed. Nobody can see what’s printed on the contract. Essay Diversity Within The Criminal Justice System! It’s too far away, and besides, the shit stench is making everybody’s eyes water. The lackey shouts to everybody that the first one to swim the trench gets to on education in pakistan, sign the langston hughes a dream deffered essay, contract.

Everybody dives in the trench and they struggle furiously to get to the other end. Two people arrive simultaneously and begin wrestling furiously, clawing each other and dunking each other under the shit. Eventually, one of them capitulates, and there’s only thesis on education in pakistan pdf, one contestant left. Essay! He reaches for the pen, but the Lackey says “Actually, I think you need a little more development. Swim again, please. Backstroke”. And he does of course. Every major label involved in the hunt for new bands now has on staff a high-profile point man, an “A R” rep who can present a comfortable face to any prospective band. The initials stand for “Artist and Repertoire.” because historically, the A R staff would select artists to record music that they had also selected, out of an available pool of thesis, each. This is still the hughes, case, though not openly.

These guys are universally young [about the same age as the bands being wooed], and nowadays they always have some obvious underground rock credibility flag they can wave. Lyle Preslar, former guitarist for thesis in pakistan Minor Threat, is one of them. Terry Tolkin, former NY independent booking agent and assistant manager at Touch and Go is one of them. Al Smith, former soundman at CBGB is one of them. Mike Gitter, former editor of XXX fanzine and contributor to Rip, Kerrang and other lowbrow rags is cpm homework noun, one of them. Many of the thesis in pakistan, annoying turds who used to staff college radio stations are in their ranks as well. There are several reasons A R scouts are always young. The explanation usually copped-to is middle, that the scout will be “hip to the current musical “scene.” A more important reason is that the thesis in pakistan pdf, bands will intuitively trust someone they think is a peer, and who speaks fondly of the essay, same formative rock and roll experiences. Thesis Pdf! The A R person is the help cant do my essay my three points, first person to make contact with the band, and on education pdf as such is the first person to promise them the online diversity within, moon. Who better to promise them the moon than an idealistic young turk who expects to thesis on education, be calling the shots in a few years, and who has had no previous experience with a big record company.

Hell, he’s as naive as the help do my essay, band he’s duping. When he tells them no one will interfere in their creative process, he probably even believes it. When he sits down with the band for the first time, over a plate of angel hair pasta, he can tell them with all sincerity that when they sign with company X, they’re really signing with him and on education in pakistan he’s on their side. Remember that great gig I saw you at help cant essay my three points, in ’85? Didn’t we have a blast.

By now all rock bands are wise enough to thesis in pakistan pdf, be suspicious of music industry scum. There is a pervasive caricature in popular culture of essay, a portly, middle aged ex-hipster talking a mile-a-minute, using outdated jargon and calling everybody “baby.” After meeting “their” A R guy, the in pakistan pdf, band will say to themselves and everyone else, “He’s not like a record company guy at all! He’s like one of us.” And they will be right. That’s one of the reasons he was hired. These A R guys are not allowed to writing a thesis statement middle, write contracts. What they do is present the band with a letter of intent, or “deal memo,” which loosely states some terms, and thesis affirms that the band will sign with the label once a contract has been agreed on. How To Write A Essay About Your …! The spookiest thing about thesis on education, this harmless sounding little memo, is that it is, for all legal purposes, a binding document. That is, once the help, band signs it, they are under obligation to conclude a deal with the label.

If the label presents them with a contract that the band don’t want to sign, all the label has to do is wait. There are a hundred other bands willing to in pakistan pdf, sign the exact same contract, so the label is in order diversity the criminal system, a position of strength. These letters never have any terms of expiration, so the band remain bound by the deal memo until a contract is signed, no matter how long that takes. The band cannot sign to another laborer or even put out its own material unless they are released from their agreement, which never happens. Make no mistake about it: once a band has signed a letter of intent, they will either eventually sign a contract that suits the label or they will be destroyed. One of thesis on education, my favorite bands was held hostage for the better part of write …, two years by a slick young “He’s not like a label guy at all,” A R rep, on thesis in pakistan pdf, the basis of such a deal memo. He had failed to come through on any of essay nanak, his promises [something he did with similar effect to another well-known band], and so the thesis on education in pakistan, band wanted out. Another label expressed interest, but when the A R man was asked to release the band, he said he would need money or points, or possibly both, before he would consider it. The new label was afraid the price would be too dear, and they said no thanks. On the cusp of making their signature album, an excellent band, humiliated, broke up from the stress and the many months of inactivity. There’s this band.

They’re pretty ordinary, but they’re also pretty good, so they’ve attracted some attention. They’re signed to a dream essay, a moderate-sized “independent” label owned by a distribution company, and pdf they have another two albums owed to the label. Writing A Thesis! They’re a little ambitious. They’d like to get signed by a major label so they can have some security you know, get some good equipment, tour in a proper tour bus — nothing fancy, just a little reward for all the hard work. Thesis Pdf! To that end, they got a manager.

He knows some of the label guys, and he can shop their next project to essay on guru, all the right people. He takes his cut, sure, but it’s only 15%, and if he can get them signed then it’s money well spent. Anyways, it doesn’t cost them anything if it doesn’t work. 15% of nothing isn’t much! One day an in pakistan pdf A R scout calls them, says he’s ‘been following them for help cant my three a while now, and when their manager mentioned them to him, it just “clicked.” Would they like to meet with him about the possibility of thesis on education, working out a thesis statement a deal with his label? Wow. Big Break time. They meet the guy, and y’know what — he’s not what they expected from thesis on education in pakistan a label guy. He’s young and dresses pretty much like the band does. He knows all their favorite bands. Statement Middle School! He’s like one of them.

He tells them he wants to go to bat for thesis on education them, to try to get them everything they want. He says anything is possible with the right attitude. They conclude the evening by taking home a copy of a deal memo they wrote out and signed on the spot. Cpm Homework Help Verb Noun! The A R guy was full of great ideas, even talked about using a name producer. Butch Vig is out of the thesis pdf, question-he wants 100 g’s and three points, but they can get Don Fleming for $30,000 plus three points. Even that’s a little steep, so maybe they’ll go with that guy who used to essay online cheap the criminal justice system, be in David Letterman’s band. He only wants three points. Or they can have just anybody record it (like Warton Tiers, maybe– cost you 5 or 7 grand] and have Andy Wallace remix it for 4 grand a track plus 2 points. It was a lot to think about.

Well, they like this guy and they trust him. Besides, they already signed the deal memo. He must have been serious about wanting them to on education in pakistan pdf, sign. They break the news to their current label, and the label manager says he wants them to succeed, so they have his blessing. He will need to How to write a essay your …, be compensated, of course, for on education in pakistan pdf the remaining albums left on langston a dream essay, their contract, but he’ll work it out with the thesis on education in pakistan pdf, label himself. Sub Pop made millions from selling off Nirvana, and Twin Tone hasn’t done bad either: 50 grand for the Babes and cpm homework noun 60 grand for the Poster Children– without having to sell a single additional record. It’ll be something modest. The new label doesn’t mind, so long as it’s recoupable out of royalties. Well, they get the final contract, and it’s not quite what they expected. They figure it’s better to be safe than sorry and thesis pdf they turn it over to a lawyer–one who says he’s experienced in entertainment law and he hammers out a few bugs.

They’re still not sure about it, but the lawyer says he’s seen a lot of essay, contracts, and pdf theirs is pretty good. They’ll be great royalty: 13% [less a 1O% packaging deduction]. Wasn’t it Buffalo Tom that were only cpm homework help noun, getting 12% less 10? Whatever. Thesis! The old label only wants 50 grand, an no points. On Guru Nanak! Hell, Sub Pop got 3 points when they let Nirvana go. They’re signed for four years, with options on each year, for a total of over a million dollars!

That’s a lot of money in any man’s English. The first year’s advance alone is $250,000. Just think about it, a quarter million, just for being in a rock band! Their manager thinks it’s a great deal, especially the large advance. Besides, he knows a publishing company that will take the band on if they get signed, and even give them an thesis on education pdf advance of 20 grand, so they’ll be making that money too. Writing A Thesis Middle School! The manager says publishing is pretty mysterious, and on education in pakistan pdf nobody really knows where all the money comes from, but the help verb noun, lawyer can look that contract over too.

Hell, it’s free money. Thesis Pdf! Their booking agent is How to write your, excited about the band signing to a major. He says they can maybe average $1,000 or $2,000 a night from now on. That’s enough to justify a five week tour, and with tour support, they can use a proper crew, buy some good equipment and even get a tour bus! Buses are pretty expensive, but if you figure in on education in pakistan pdf, the price of a hotel room for everybody In the band and crew, they’re actually about the same cost.

Some bands like Therapy? and cpm homework Sloan and Stereolab use buses on their tours even when they’re getting paid only a couple hundred bucks a night, and this tour should earn at least a grand or two every night. It’ll be worth it. On Education! The band will be more comfortable and will play better. The agent says a band on order essay online diversity within, a major label can get a merchandising company to pdf, pay them an advance on T-shirt sales! ridiculous! There’s a gold mine here! The lawyer Should look over the merchandising contract, just to be safe. They get drunk at the signing party. Noun! Polaroids are taken and everybody looks thrilled. On Education In Pakistan! The label picked them up in a limo. They decided to go with the producer who used to be in Letterman’s band.

He had these technicians come in and tune the drums for them and tweak their amps and guitars. He had a guy bring in a slew of cant do my essay points, expensive old “vintage” microphones. On Education! Boy, were they “warm.” He even had a guy come in and check the phase of all the equipment in essay nanak, the control room! Boy, was he professional. On Education! He used a bunch of equipment on them and by the end of it, they all agreed that it sounded very “punchy,” yet “warm.” All that hard work paid off. With the How to write a essay about your …, help of a video, the album went like hotcakes! They sold a quarter million copies! Here is the math that will explain just how fucked they are: These figures are representative of amounts that appear in record contracts daily. On Education Pdf! There’s no need to skew the figures to make the scenario look bad, since real-life examples more than abound. income is bold and underlined, expenses are not.

Cartage and Transportation: Lodgings while in studio: Tape copies, reference CDs, shipping. tapes, misc. Hughes A Dream! expenses: Processing and transfers: Stage and in pakistan pdf construction: Copies, couriers, transportation: Promotional photo shoot and help noun duplication: New fancy professional drum kit: New fancy professional guitars [2]: New fancy professional guitar amp rigs [2]:

New fancy potato-shaped bass guitar: New fancy rack of lights bass amp: Rehearsal space rental: Big blowout party for on education pdf their friends: Tour expense [5 weeks]: Food and per diems: Gross retail revenue Royalty:

Record wholesale price: $1,625,000 gross income. The Balance Sheet: This is how much each player got paid at the end of the order online diversity within, game. The band is now 1/4 of the way through its contract, has made the thesis on education, music industry more than 3 million dollars richer, but is in the hole $14,000 on your …, royalties. The band members have each earned about 1/3 as much as they would working at a 7-11, but they got to thesis in pakistan, ride in a tour bus for verb noun a month. The next album will be about the same, except that the record company will insist they spend more time and money on it.

Since the previous one never “recouped,” the band will have no leverage, and will oblige. The next tour will be about the same, except the merchandising advance will have already been paid, and the band, strangely enough, won’t have earned any royalties from their T-shirts yet. On Education! Maybe the How to your, T-shirt guys have figured out how to count money like record company guys. Some of your friends are probably already this fucked. Steve Albini is an independent and corporate rock record producer most widely known for having produced Nirvana’s “In Utero”. This essay also appears elsewhere on thesis in pakistan, the internet in various translations. Here are a few of them: Belorussian – this translation seems to langston hughes a dream essay, have disappeared. Let us know if you find it. 101 Responses to “The Problem With Music” […] rock star, bathed in riches and glory, propped up by extravagant major label support (i.e. debt, as Steve Albini illustrates).

But, guess what? That crap wasn’t happening for you, anyway. How about thesis pdf, trading it in for an […] […] The Problem With Music :Negativworldwidewebland I remember very well when this article by Steve Albini was published in Maximum Rock #039;n#039; Roll. Cant My Three Points! Gives you a little feel for the good ol days. […] […] an interesting read on in pakistan pdf, bands switching to major labels, written by the producer Steve Albini: The Problem With Music :Negativworldwidewebland Reply With […] […] artist Powell sampled part of essay on guru, his Big Black stage banter. Albini’s notorious screed entitled “The Problem with Music” is also an essential read for those who are more than curious enough to know just exactly […] […] Noted opinion-haver Steve Albini has issued the long-awaited follow-up to his 1993 hit, The Problem With Music. […] […] When I read that line, it really reminded me of an article that Albini wrote in thesis, 1993 called “The Problem with Music“. You should definitely read through that article but in case, you don’t here’s the tl;dr […]

[…] and order essay online justice system valuing the integrity and in pakistan pdf rights of artists over diversity within, his own gain. Thesis Pdf! His opinions on write your, certain bands, the on education, music industry (and again), dance music, and many more are legendary, eminently quotable and, mostly, right on the […] […] Albini wrote the essay The Problem with Music in 1994 critiquing the music industry and its ability to both give musicians money and then take […] […] inhumanas que explotan a sus propios trabajadores a DIARIO y ENGANAN a los clientes. Essay Online Cheap Diversity Within Justice System! Preguntale a Steve Albini o a cualquiera de las mujeres trabajando en un taller clandestino del IBEX 35 y Amancio […] […] inhumanas que explotan a sus propios trabajadores a DIARIO y ENGANAN a los clientes.

Preguntale a Steve Albini o a cualquiera de las mujeres trabajando en un taller clandestino del IBEX 35 y Amancio […] […] Albini when William the Bloody and I were having that piracy debate, but it#039;s still relevant. Thesis On Education In Pakistan Pdf! The Problem With Music :Negativworldwidewebland __________________ Click this shit! //////// The Batlord#039;s Manowar Discography: Hell […] […] vinyl thrash for a 16 year old to school, pick up. On Education In Pakistan Pdf! Somewhere I started getting access to fanzines and indie music catalogs and I sent away for this not knowing exactly what would arrive (later buying straight […]

[…] labels. (If you’ve never read Steve Albini’s take on the record industry problem “The Problem with Music,” you should. Cpm Homework Help Noun! It’s dated and somewhat generalized, but it’s still worth a […] […] in on education in pakistan, the early 1990s, an influential underground record producer named Steve Albini wrote an infamous piece for the punk rock magazine Maximum Rock n’ Roll titled “The problem with music.” […] […] lifted front NEGATIVLAND [link] – who shamelessly lifted it from Maximum Rock ‘n’ […] […] is a great article on the internet written by Steve Albini called the problem with the music industry today and it was written in 92-94 and this is a essay your, when I would of been trying to really make […] […] the early 90s, famed record producer Steve Albini (Nirvana, Pixies, PJ Harvey) wrote “The Problem of Music,” for Maximum Rock ‘n’ Roll magazine. He paints an thesis outlandish, macabre, and […] […] the early 90s, famed record producer Steve Albini (Nirvana, Pixies, PJ Harvey) wrote “The Problem of Music,” for Maximum Rock ‘n’ Roll magazine.

He paints an outlandish, macabre, and […] […] short, eventually I was approached with the How to write a essay about …, offer of a not-too-shabby record deal, but my inner Steve Albini prevailed (regardless of his updates on the topic, to which I reply with this link). Sometimes I […] […] as to thesis in pakistan pdf, how music is verb, produced or the economics of in pakistan pdf, it; what a band needs to function. And I loathe the record industry. (By the way, many of the small labels implemented the same shady business practices as the majors. […]