Social And Structural Violence As A Colonial Legacy

The question of ‘agency’ becomes apparent when discussing HIV, especially in relation to gender dynamics. Jennifer Hirsch’s ethnographic research, The Secret (2014), reveals how marriage and extra marital sex intersect with modes of power and structural violence in turn putting couples (mostly women) at risk for HIV infection. This phenomenon is linked to historical, economic, social and cultural variants of inequality that suppress women to a certain set of practices that makes them reside outside the peripheries of society, on the basis of their gender. In turn, women become token bodies who carry agency but simultaneously not exercisers of their own agency. Thus, this paper will be an analysis of how power dictates and enforces certain†¦show more content†¦As women are confronted by structural violence, social practices and cultural contexts in which their ability to mitigate the risk of HIV/AIDS or to harness protection is reduced on the basis of thei r gender, this in turn plays into underlying socially imbedded power structures. As women experience a lowered sense of agency, they virtually have no ability to mitigate their risks of HIV. This denial of agency prevents women from negotiating sex in general, let alone protected or safe sex, including condom use. Structural violence is defined as violence that is structured by historically given processes and forces that conspire to constrain agency . Therefore, we can asses that a byproduct of colonial rule was the naturalization of gender distinctions that are rooted in forms of structurally imbedded violence. This is apparent in how colonial/Eurocentric categorizations of ‘man’ and ‘women’ have become a defining feature of gender categorizations. An example of this is the colonial domestic ideology, a categorization of gender that was rooted in ‘scientific’ rigor . According to this theory, innate and demonstrable biological differences defined fundamental differences between males and females . These differences thus structured and dictated differing patterns of behavior for men and women . Men were to be active in the public world, competing for power and wealth; while women were to be the sanctuary of theShow MoreRelatedLegacies of Kenya Essays1058 Words   |  5 Pages Many different tribal communities inhabited Kenya, during its pre-colonial period. Today there are about 42 different tribes in Kenya who are all different from each other (Safari in Africa†). 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Woodside Petroleum Limited Financial Reporting In Accordance

Question: Discuss about the Woodside Petroleum Limited Financial Reporting In Accordance With The Requirements Of Australian Accounting Standards (Aasbs). Answer: This particular report seeks to assess and comment on diverse information regarding leases provided in the annual reports of Woodside Petroleum Limited for FY2016 with the requirements of the relevant Australian Accounting Standards (AASBs). Woodside Petroleum Limited is considered to be an Australian petroleum production and exploration firm headquartered in Perth, Western Australia. The company was incorporated in 1954, and it is also considered as the largest operator of gas and oil production in Australia. The new IFRS 16 Leases requirements basically eliminates nearly all off-balance accounting for leases and also redefine many commonly utilized financial metrics such as EBITDA and the gearing ratio (Woodside Petroleum Limited annual reports, 2016: note 117). Under AASB 16, the new IFRS 16 also conveys most leases on the balance sheet for lessees in a single requirement, abolishing the difference that exists between finance and operating leases. Under this particular requirements, the lessee will be required to recognize liabilities and assets for contracts and agreements with terms of more than twelve months and is also realized on the balance sheet (Ahmed, Neel, and Wang, 2013). According to Australian Accounting Standards (AASBs), this new standard will increase comparability and also affect agreements, borrowing costs, credit ratings and stakeholders perceptions towards the company. AASB 16 offers a single lease accounting model and necessitates a lessee to recognize liabilities and assets for all the lease agreements for a period of more than twelve months except the underlying property at a lower value (AASB 101.26). According to Woodside Petroleum Limited annual reports, the lessee is basically required to recognize a right of use of property that outlines its ultimate right to use the asset and a leased liability that represents a liability on the lessor. The lessee is also required to make payments for the leased property as the new IFRS 16 sets out the principles for presentation, measurements, recognition, and exposure of leases. According to AASB 16, the leaser will be needed to state a capital lease as a liability and as an asset at the amount equivalent to the present value at the start of the lease period (Cairns, Massoudi, Taplin, and Tarca, 2011). In this particular case, Woodside Petroleum Limited will be needed to realize any lease agreement like capital lease as a liability and as an asset at the cost equivalent to the present value at the start of the lease period (Annual report note 13). Under AASB 110 Presentation of Financial Statements and AASB Conceptual Framework, the accounting requirement for lessees will be needed to recognize all the leases on the statement of financial position except the short-term leases and also leases that have low costs (Wong, and Joshi, 2015). If Woodside Petroleum Limited leases any asset for a lessor, then it will be required to recognize the leased assets on its balance sheet except for the short-term assets that contain low costs (AASB 101.26). The assets will b e recorded on the balance sheet as an asset, and the lessor company will record the same transaction as a liability on its balance sheet. Difference between lease operating and finance lease A finance agreement is considered to be an arrangement in which the rewards and risks are shifted to the leaseholder with the transfer of the property while operating lease is deemed to be a lease agreement in which rewards and risks are basically not shifted to the leaseholder with the transfer of the property (Riccardi, 2016). A finance lease is a saleable agreement in which the lessor permits the lessee to utilize the property for the maximum measure of is cost-effective life against rental payment that is referred to as finance lease. In a finance lease, the property ownership is basically transferred to the lessee when the lease period expires (AASB 98.90). The finance lease is also considered as a non-cancellable agreement in nature that can only be cancelled if the lessor permits the happening of any contingent event that may affect the asset. Consequently, operating lease is a commercial agreement where the lessor permits the lessee to utilize the property for a period lesser than the profitable life of the property against the rental payments which is referred to as an operating lease (Wong, and Joshi, 2015). An operating lease is basically more like a rental contract because usually rental payments are paid for the use of the property and often charged a rental expense in the income statement in the books of the lessee. According to Woodside Petroleum Limited annual reports, the company leased floating production, helicopters, storage and off-take vessels, supply vessels, land, cranes, computers and office premises as operating lease so as to utilize the assets in their operations. In this case, the company will be required to record the assets as expenses in the income statement on a straight-line basis over the lease period (Grenier, Pomeroy, Stern, 2015). Lease rewards attained are realized in the profit and loss account as part of the total lease expenses. On the other hand, the lessor will record this transaction as an asset on its balance sheet. Woodside Petroleum Limited also leases long-term bank loans from financial institutions under capital lease. In this case, Woodside Petroleum Limited will record the lease as liabilities in its balance sheet and the bank will record the transaction as an asset on its balance sheet (Annual reports, 2016: note 34). In lessees perspective, the potential implication of the adoption of the new AASB 16 on assets is that the lessee firm will be needed to realize the leased asset as an asset on its balance sheet (Albu, and Albu, 2012). Under AASB 110 Presentation of Financial Statements, the right to use the asset will be measured by the lessee at the amount of the lease liability and the ultimate direct costs involved and reported as an asset on the statement of financial position. For example, leasing a helicopter or office premise will increase the company assets a thus will be treated as an asset in the balance sheet. Another implication on debts and liabilities is that the lessee firm will definitely increase its overall liabilities in its balance sheet since the leased property will be recognized as a liability in the financial statements (Annual report note 41). Under AASB Conceptual Framework, the lease obligation will be measured through the present cost of the lease value discounting by the interest rate implied in the lease agreement. For example, utilization of long-term loans by the company will decrease the firm profit because of the interest paid to the bank. Under lessees perspective, leverage ratio will increase because it is usually measured as net debt/value of the firm. A higher leverage ratio will result in a higher value of the company (Chalmers, Clinch, and Godfrey, 2011). Accounting based on debt contract will be affected by the new AASB 16 because growth in the accounting based debt agreements will increase the firm value (AASB 101.26). According to AASB 16, the value of the company will increase with the net debt while the value of equity remains constant (Wong, and Joshi, 2015). The potential implications of adopting new AASB 16 lease on profit and expenses is that the firm will experience an increase in obligations because of the finance leases such as long-term loans. Increase in company obligations negatively affects the revenue as most of the attained profits will be used to repay some of its due obligations. Bibliography Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence.Contemporary Accounting Research,30(4), pp.1344-1372. Albu, N. and Albu, C.N., 2012. International Financial Reporting Standards in an emerging economy: lessons from Romania.Australian Accounting Review,22(4), pp.341-352. Cairns, D., Massoudi, D., Taplin, R. and Tarca, A., 2011. IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia.The British Accounting Review,43(1), pp.1-21. Chalmers, K., Clinch, G. and Godfrey, J.M., 2011. Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia.Australian Journal of Management,36(2), pp.151-173. Grenier, J. H., Pomeroy, B., Stern, M. T. 2015. The effects of accounting standard precision, auditor task expertise, and judgment frameworks on audit firm litigation exposure.Contemporary Accounting Research,32(1), 336-357. Riccardi, L., 2016. Accounting Standards for Business Enterprises No. 3Investment Real Estates. InChina Accounting Standards (pp. 25-29). Springer Singapore. Wong, K. and Joshi, M., 2015. The impact of lease capitalisation on financial statements and key ratios: Evidence from Australia.Australasian Accounting Business Finance Journal,9(3), p.27. Woodside Petroleum Limited annual reports, 2016. Retrieved from https://www.woodside.com.au/Investors-Media/announcements/Documents/01.03.2017%20Annual%20Report%202016.pdf

Learn How to Write a Speech in 6 Simple Steps

You must have heard self-indulgent speeches of famous speakers, where all they talk about is themselves. Their opinion, their point of view, what they think and where they traveled! They just rant about themselves, endlessly. We know how such speeches end! The audience is bored to death and they are visibly drowsy, which is not quite the scenario you would want. This ‘me’ attitude with self-made details, kills the impact of public speaking and the audience feels uninterested and uncomfortable. First, realize that your audience is your guest and it’s your responsibility to engage and entertain them. This is not the type of speech your audience will appreciate. The reason is that it does not contain the elements of interest or attraction for them. Quick Links 1. Writing A Speech 1.1 Box your Ideas 1.2 Create a Strong Impact 1.3 Know your Audience 1.4 Write in a Conversational Tone 1.5 Hammer the Key Points 1.6 Stick with Problem Solving Structure 1. Writing A Speech Follow our tips and write an amazing and unforgettable speech. 1.1 Box your Ideas Instead of beating around the bush, box your big ideas and write them down before starting the actual speech writing process. Do not think that your audience will not catch that you have "nothing" relevant to say. They will know when you are just trying to keep them busy. They are smart and they will know. So, do your homework effectively. Define the "purpose". It is important for you to collect a few important points on which you will prepare your speech. Do not condense everything in the speech as it will affect the quality of your rhetoric. This way you will not be able to explain anything properly. Don"t drift from one example to another unrelated example. Stick to the point and do your research on the topic. You should explore some sample speeches in order to become familiar with the points and tone of discussion of other people who talked about the same topic or issue. Collect purposeful evidence and understand that you can not share all the information in the world. So, narrow down the ideas intelligently and arrange them in an attractive manner. 1.2 Create a Strong Impact Make it a priority that from your speech your audience members take one or two points with them to think about. It"s important to use a few extremely impactful sentences, concepts, and points in your speech. They can be either humorous or very serious; whatever you choose, make sure that it is powerful and solid. Use analogies, metaphors, and axioms and build them up to create an impact. However, ensure that the speech matches the level of understanding of your audience, or you can spare a few seconds to create the background and make your audience understand your point. 1.3 Know your Audience Tailor your speech for your audience"s attention. knowing all the related demographics of the listeners, which can include their age, career level, country, city, etc. is quite important. All these details will help you connect with them better. You can not prepare a good speech on scientific topic when your audience is based on builders and constructors. So you need to prepare the speech according to the mental and interest level of your probable audience. 1.4 Write in a Conversational Tone You are going to write your speech but others will hear it from you. Don"t write it like an essay or article. Use a conversational tone, like you are talking to them and do not just read your speech. In speech writing, you can break the grammatical rules to make a point, or to create an impact. Pay attention to humanizing your tone and maintaining a casual and appropriate body language. Build the trust of your audience. You can start with storytelling and then make a connection between story and speech topic. 1.5 Hammer the Key Points Make key points that are based on the important message and at an appropriate point stress them again and again. Ensure that you are not just repeating them in the same way but make it interesting. Add narrative to spice things up. This will add weight and impact on the message that you want to deliver. Hammer selected keywords, themes, and phrases backed with examples and different concepts. 1.6 Stick with Problem Solving Structure One of the major purposes of a successful speech is to persuade the audience to buy some good ideas that you want to deliver. Start with an attention grabbing statement. Make important points and highlight the end. Lastly, make sure that you provide a solution for the problem statement. Utilize your speech as the source of a call to action, motivating your audience to step out of their comfort zones and become a part of the change. Don"t leave your topic half explored and without any solution. Always end the speech with solutions, suggestions and a strong motivation for them to be proactive in the cause. You can also use quotes or famous phrases at the end as a takeaway. Offer your audience some food for thought. Now that you are aware of the important steps to follow while writing your speech, you can easily start the process. However, if you are not sure about the topic of your speech, you can explore the persuasive speech topics and pick any of your choices. If you do not have time to follow the mentioned points and have a topic to prepare or some important assignment, you can always contact us at 5staressays. We have a highly qualified and amazing team of expert writers that can help you with your essay and speech writing process. Contact us with your requirements. Our essay writer will provide you with quality material that your audience will remember it for a long time.