Ares The Greek God of War and Violence

Ares is a war god and god of violence in Greek mythology. He was not well-liked or trusted by the ancient Greeks and there are few tales in which he plays a major role. Cults of Ares are found mainly in Crete and the Peloponnese where the militaristic Spartans honored him. Athena is also a war goddess, but was well-respected, as a polis protector and goddess of strategy instead of Ares forte, mayhem, and destruction. Ares appears in what one might call bit parts, overshadowed by heroes or other gods, and in many battle scenes in Greek mythology. In the Iliad, Ares is wounded, treated, and returns to the fray. The Family of Ares Thracian-born Ares is usually counted the son of Zeus and Hera, although Ovid has Hera produce him parthenogenically (like Hephaestus). Harmonia (whose necklace turns up in stories of Cadmus and the founding of Thebes), the goddess of harmony, and the Amazons Penthesilea and Hippolyte were daughters of Ares. Through Cadmus marriage to Harmonia and the dragon Ares sired that produced the sown men (Spartoi), Ares is the mythological ancestor of the Thebans. Mates and Children of Ares Famous People in the House of Thebes: CadmusOedipusDionysusPentheus Roman Equivalent Ares was called Mars by the Romans, although the Roman god Mars was much more important to the Romans than Ares was to the Greeks. Attributes Ares has no unique attributes but is described as strong, harnessed in bronze, and golden helmeted. He rides a war chariot. The serpent, owls, vultures, and woodpecker are sacred to him. Ares had unsavory companions like Phobos (Fear) and Deimos (Terror), Eris (Strife) and Enyo (Horror). Early depictions show him as a mature, bearded man. Later representations show him as a youth or ephebe (like Apollo). Ares is a god of warfare and murder. Some Myths Involving Ares Adonis:  Ares rather than Artemis is sometimes said to have been responsible for the death of Adonis. He either sent a boar or was himself one. [Source: Carlos Parada]Aphrodite and Ares:  One of the most famous stories involving Ares is his being caught in flagrante delicto with Aphrodite. Although the lovers were caught in a net in a compromising position, the gods watching envied Ares.Ares and the Giants:  Ephialtes and Otos, sons of the Giant Aloeus, put Ares in chains and into a cauldron where he was stuck until Hermes rescued him. In the war against the giants, Ares slew the giant Mimas (Apollonius Rhodius, Argonautica 3. 1227 ff)Cadmus and the founding of Thebes:  Cadmus slew the dragon of Ares and, on the advice of Athena, planted its teeth. From the sown teeth armed men sprang up ready to fight. All were killed but five who were known as the sown men or Spartoi. Apollodorus says Cadmus served as a laborer for Ares for a year as atonement for the killing. Halirrhothios Murdered by AresDionysus and the Return of Hephaestus (The Failure of Ares) Homeric Hymn to Ares: The Homeric Hymn to Ares reveals the attributes (strong, chariot-riding, goldern-helmeted, shield-bearer, etc.) and powers (savior of cities) attributed by the Greeks to Ares. The hymn also places Mars among the planets. The following translation, by Evelyn-White, is in the public domain. VIII. To Ares(17 lines)(ll. 1-17) Ares, exceeding in strength, chariot-rider, golden-helmed, doughty in heart, shield-bearer, Saviour of cities, harnessed in bronze, strong of arm, unwearying, mighty with the spear, O defence of Olympus, father of warlike Victory, ally of Themis, stern governor of the rebellious, leader of righteous men, sceptred King of manliness, who whirl your fiery sphere among the planets in their sevenfold courses through the aether wherein your blazing steeds ever bear you above the third firmament of heaven; hear me, helper of men, giver of dauntless youth! Shed down a kindly ray from above upon my life, and strength of war, that I may be able to drive away bitter cowardice from my head and crush down the deceitful impulses of my soul. Restrain also the keen fury of my heart which provokes me to tread the ways of blood-curdling strife. Rather, O blessed one, give you me boldness to abide within the harmless laws of peace, avoiding strife and hatred and the vi olent fiends of death.Homeric Hymn to Ares Sources: Ancient sources  for Ares include Apollodorus, Apollonius Rhodius, Callimachus, Dionysius of Halicarnassus, Diodorus Siculus, Euripides, Hesiod, Homer, Hyginus, Nonnius, Ovid, Pausanias, Plutarch, Vergil, Statius, and Strabo.

Hippa Violation - 1569 Words

HIPPA Violation Sarah Joss Rasmussen College Author Note This research paper is being submitted on March 3th, 2013, for Milo Sampson’s M230/HSC2641 Section 04 - Medical Law and Ethics class. HIPPA Violation – Privacy Rule Thesis: Preventing violations of the HIPAA Privacy Rule greatly impacts any health care professional, specifically patient information as it relates to a pharmacy and its entire staff. Ever wonder what the acronym HIPAA stands for, how it relates to health care professionals, as well as you, the patient? Violations of the HIPAA Privacy rule greatly impacts health care professionals, specifically those working in a pharmacy, such as pharmacists and pharmacy technicians. Let’s read further to learn more about†¦show more content†¦Consider the following scenario; Mary, a pharmacy technician working in a small community pharmacy, is on the phone in the prescription department joking with a friend about a patient named Jack, a 76-year old family friend who had just been prescribed Viagra. Jack’s neighbor and close friend overheard the technician’s conversation and became highly offended. She plans on telling Jack what she heard as soon as she gets h ome. Ask yourself this questions †¦ â€Å"has Mary, the pharmacy technician, just violated the HIPAA privacy rule? The answer is of course â€Å"yes†! Mary has violated a patient’s privacy by discussing health matters with someone who is not a health care worker and within earshot of other patients. (HIPPA for Pharmacy Staff) As stated before, protecting patients’ privacy must be part of the day-to-day work of the pharmacy dispensing staff as well as all employees who have access to patient information to protect against improper disclosure. Discussions about patient care and any personal medical information needs to be kept private to reduce the likelihood that those who do not need to know will overhear. Many times legal cases may occur involving violations of the HIPPA Privacy Rule. One such case is that involving the Rite Aid Pharmacy Corporation, which was cited for violationShow MoreRelatedHIPPA Violations Essay1174 Words   |  5 Pages health care facilities. There are many ways confidential information gets into the wrong hands and this paper explores some of those ways and how that can be prevented. When confidential patient information is disclosed without consent it is a violation of the HIPAA Title II Security Rule. This rule was enacted in response to private information being leaked to the news and emails containing privileged information were read by unauthorized people. Identity theft is a real concern so patient privacyRead MoreEssay on Implications of HIPPA Violations in Nursing877 Words   |  4 Pageswho has been a mature patient in recent years have been duly informed of the Health Insurance Privacy and Portability Act (HIPPA), but even more people are more intimately familiar with the social networking site Facebook. Prior to researching the legal and ethical boundaries at it pertains to patient confidentiality in nursing school, many of us thought little of the HIPPA concept and how it applies to each of us as individuals. We can announce to the world on Facebook that I have a lump, pleaseRead MoreEssay about Introduction of HIPPA Standards for Employees613 Words   |  3 Pagesexplain to the vice-president that knowledge acquisition, which occurs through education and research, occurred in our department during a morning huddle, where HIPPA standards were first introduced to members of our department (McGonigle Mastrian, 2012). Through an introduction of what HIPPA meant for healthcare providers, staff learned that HIPPA meant confidentiality of protected health information (â€Å"Health insurance,† 2013). This meant staff were to only access patient information for patients theyRead MoreThe Health Insurance Portability And Accountability Act817 Words   |  4 Pages This journal entry is a reflection of research on the Health Insurance Portability and Accountability Act (HIPPA). Enacted by Congress in 1996, HIPPA was created to â€Å"modernize health information exchange† (Solove, 2013). For the consumer, HIPPA sets rules which protect the privacy of health information, to be followed by health care providers and i nsurance companies. It also gives consumers rights over their health information, such as obtaining a copy, making sure it is accurate, and to knowRead MoreHipaa Security Rule And Privacy Rule1107 Words   |  5 Pagesfinally documentation requirements followed by policies and procedures. The Privacy Rule establishes national standards that were put into place to protect certain kinds of health information. The HHS issued this Privacy Rule in order to complement the HIPPA Act of 1996. The Privacy Rule deals specifically with organizations disclosure and use of an individuals protected health information. The Privacy Rule major objective is to ensure that the health information of an individual is properly protectedRead MoreThe Health Insurance Portability And Accountability Act Of 19961022 Words   |  5 PagesHIPPA Compliance Administrators that practice in a healthcare setting are used to the turbulence and at times rapid change in healthcare. They find themselves in the private, public, or non-profit sectors of health care, managed care arrangements, integrated service networks, or community agencies. To be an effective manager, it is important to understand the legal and ethical principles that are included in this environment and the legal relationship between consumer and the organization. The HealthRead MoreThe Health Insurance Portability And Accountability Act1416 Words   |  6 PagesHistory The history of the Health Insurance Portability and Accountability Act, or HIPPA, began in 1996 when a legal mandate was issue by Congress to protect the ethical principles and confidentiality of patient information (Burkhardt Nathaniel, 2014). Prior to this legislation, employees were not protected between jobs. Waste, fraud and abuse in health insurance and healthcare delivery was prevalent. The need to protect the rights of the patient was needed but also the Act contained passagesRead MoreBenefits Of Smartphones On The Healthcare Setting1367 Words   |  6 Pagesmorning from a peer at work informing me of a big investigation being conducted at work due to a HIPPA violation that involved a celebrity who had been admitted to the hospital sparks red flags against the incident that occurred the night prior. In hindsight, photos should have never been taken which violates patients’ rights. According to the U.S. Department of Health and Human Services, â€Å"The HIPPA Priv acy Rule provides protections for individually identifiable health information held by coveredRead MoreAdministrative Ethics1083 Words   |  5 Pagesmedical issues kept private from people that do not need to know the information. The federal government has created the HIPPA policy to help medical organizations understand and follow rules to protect the privacy of the patients that come to the organization. It is important for the organization to make sure that all members of the staff are trained and follow the policies of HIPPA. In some cases organizations may have ethical issues arise involving a patient’s privacy and the confidential informationRead MoreHIPPA: Keeping Patient ´s Privacy Essay586 Words   |  3 Pages HIPPA is a rule that helps protects a patient’s privacy when it comes to their health or medical information. It is also known as a security rule that helps in protecting electronic health information as well. As in the health care patient safety and confidentiality is an important rule to follow at all times. A standard of HIPPA is privacy. When it comes to privacy it is meant by protecting a patient’s medical information in any form needs to be controlled at all times. It is a rule that is balanced

Global Value Chain Management - 1307 Words

Technology in Business  « Do you adapt or redesign your business model for the Internet?If you don’t want your unprofitable customers someone else will  » ECCO A/S – Global value chain management case study Wednesday, August 31st, 2011 at 8:27 am My operations management coursework was based on the ECCO A/S – Global Value Chain Management case study which is an interesting paper on ECCO A/S (ECCO) who have been very successful in the footwear industry by focusing on production technology and assuring quality by maintaining full control of the entire value chain from â€Å"cow to shoe.†. ECCO follow a differentiation business strategy producing the highest quality shoes and they use their operations as one of their main points of†¦show more content†¦If operations were outsourced, they would not be able to oversee all aspects of production and insure that quality was high. Vertical Value Chain Benefits Hosting your own in-house vertical value chain has many benefits for a business like ECCO. ECCO s many facilities in different countries can take advantage of local resources and expertise in different areas like the leather research center in Denmark. Another benefit is being able to oversee operations and produce products faster. Inventory can be controlled efficiently, meaning that ECCO can wait longer to produce items to match market mean due to how long it would take to place an order with an outsourced manufacturer and to receive that order to deliver to customers. Vertical Value Chain Cons The main negative for ECCO in having an integrated vertical value chain is increased costs over competitors. For most shoe companies, the cheapest option is to outsource manufacturing, which is what most of ECCO s competitors have done. Another con of keeping production within the company is that when no competition is present, often production is slow and inefficient. Managing the cons is vital for ECCO, which they have been able to do. Economic Strategic Factors Considered with Integrated Value Chain Economic factors that are faced with an integrated value chain include high labor costs. If producing your ownShow MoreRelatedThe Global Value Chain Management803 Words   |  3 PagesThe emergence of global value chains has been one of the most important paths to economic growth in the age of globalization. A global value chain typically focuses on building efficiencies for business on the inbound and outbound logistics component of the value chain, where the process of producing a good has been divided into multiple components. Any given good is the product of resource extractors, component subcontractors, assembly and logistics, in addition to the design and marketing functionsRead MoreEccos global value chain management1730 Words   |  7 PagesECCO A/S-GLOBAL VALUE CHAIN MANAGEMENT ANALYSIS 1. Describe the competitive environment of ECCO and determine how well ECCO is positioned (vis-à  -vis the competitors) to take advantage of changes in the industry. http://wulibraries.typepad.com/files/footwear.pdf 2. Analyze ECCO’s global value chain. How well does this configuration match the drivers in the industry? Analyze ECCO’s global value chain. High demand for quality and reduced lead times led the company to a self-sufficiency approach onRead MoreEcco a/S – Global Value Chain Management1709 Words   |  7 PagesFirm in a Global Economy ECCO A/S – Global Value Chain Management Question 1: 1. Relate the Ecco case to the conceptualization of the organization as a global factory. What similarities and dissimilarities with the global factory conceptualization do you see and what solutions may it present? Similarities: As ECCO had been very successful in the footwear industry by focusing on production technology and assuring quality by maintaining full control of the entire value chain, ECCO grewRead MoreEcco a/S-Global Chain Value Management991 Words   |  4 PagesCase 4-2  : ECCO A/S – Global Value Chain Management. ECCO is a worldwide company acting on the market of the shoes manufacturing. It has been created for more than 40 years and is one of the leaders of the market. The company key point in his product is the quality with a combine production: manual and machinery, a production of their leather made in-house and a unique direct injection technology. With this different assets the firm aimed to become the producer of the world’s most comfortableRead MoreMarketing Analysis : Global Supply Chain Essay1721 Words   |  7 PagesGlobal supply chain remains a highly contested theme and there have been many attempts to define the real winner and competition of market power in the literature. The participant network varies in size and scope, depending on the products involved, geographic dispersion of supply and demand, and customer service requirements. Martin Christopher (2011: 15) states that within global supply chains the real competition is not company against company but rather, s upply chains against supply chains. ThisRead MoreLi Fung – the Global Value Chain Configurator1569 Words   |  7 Pagesphilosophy behind supply-chain management and the specific practices that Li Fung has developed to reduce costs and lead times, allowing its customers to buy closer to the market. Li Fung, Hong Kong s largest export trading company, has been an innovator in global supply-chain management. Li Fung has also been a pioneer in dispersed manufacturing. It performs the higher-value-added tasks such as design and quality control in Hong Kong, and outsources the lower-value-added tasks to the bestRead MoreGlobal Value Chain and Global Supply Chain771 Words   |  3 PagesGlobal value chain and global supply chain In order to know the tenets of global value chain, it is essential to understand that the value chain is the full range of the involvements that the workers as well as the firm get engaged in, in order to bring an item or goods from their conception to the end user or even beyond that. The activities predominantly looked at here are the designing, production of the goods, the marketing aspect, distribution and the firms support to the customers afterRead MoreSupply Of Supply Chain Management830 Words   |  4 PagesSupply Chain Management Goal of a supply chain. According to Defining the Supply Chain, there are 5 specific goals of supply chain management. They are as follows: 1. Achieve Efficient Fulfillment – â€Å"the purpose of supply chain management is to make inventory readily available in customer facing positions to fulfill demand. The fresh produce business adage â€Å"you can’t sell from an empty wagon† highlights this fundamental purpose of supply chain management†. (Defining the Supply Chain) OrganizationsRead MoreCrocs Case Study Essay1060 Words   |  5 Pagesresult of its unique value chain management system. Foregoing traditional models, Crocs quickly acquired and established a world-wide network of supply, manufacturing, production, and delivery systems. This gave Crocs the ability to minimize costs, maximize efficiency, and deliver the best value to their customers. Within this customer-focused framework, Crocs created a unique global value management system, superior in execution and focus when compared with traditional supply chain systems. TraditionalRead MoreFord Motor Companys Movement1524 Words   |  7 PagesCompany’s movement in a global market is the next frontier in the world of business; its overall objectives are clear and concise. However, the implementation, development, and execution strategy are complicated, consisting of many layers, with the proper performance one can only hope the end result is concise operations, established market share, and profitability. Our company will move forward with a strategy to out preform, produce, and provide a competitive product in global markets. The company

Asimov On Chemistry Essay Research Paper Asimov free essay sample

Asimov On Chemistry Essay, Research Paper Asimov on ChemistryThe Book Asimov on Chemistry by Isaac Asimov is a aggregation ofseventeen essays that he wrote for The Magazine of Fantasy and ScienceFiction. This book is one of 10 that were published by Doubleday A ; Company, Inc. Not all of the books centered on chemical science and like scientific discipline. Most justcovered anything Isaac Asimov wondered approximately. These Essaies day of the month back quiteaways with a scope from January 1959 to April 1966. INORGANIC CHEMISTRYThe Weighting Game This I found to be the most deadening in the whole book. It coverschemical atomic weight and physical atomic weight. It besides gives chemicalmethods that determine the atomic weight. Decelerate burnThis is a description of how Isaac newton contributed to the field ofchemistry along with what civilisations thought of chemical science. Then he talksabout a pathologically diffident, absentminded, stuffy, women-hating chemist. Thisman did do some finds about inflammable gas and prove n H2O to be anoxide. The Element of PerfectionAsimov negotiations about uranologists in the mid 1800 # 8217 ; s, and how they madethe spectroscope. Merely so does he get down to advert a component a frenchchemist belived to be new or possibly merely a heavier from of N. Inertgases and there liquefaction points are so listed along when they when fisrtliquefied by a chemist. Welcome, Stranger! This negotiations about the rarest of stable enert gases, Xe. It besides tellswhy that in 1962 so many expirements were done affecting this gas. Fisrt itdefines the word gas, and negotiations about different types in about four pages.Thens he talks about how it is combined with flourine to organize a toxicant. Death in the LabratoryHere Asimov negotiations about how scientists have died due to hapless labconditions and other affairs. He besides tells you a few manner to poison youselfin a lab such as blending Xe and flourine. He so goes off and explains howflourine was used and discovered along with who died in this procedure. A fewother toxicant chemical compounds are besides mentioned. To State a ChemistThis is Isaac Asimov # 8217 ; s manner of stating if person is chemist or non. Thetwo inquiries are: ( 1 ) How do you articulate UNIONIZED? and ( 2 ) what is amole? He feels that if you can state un-EYE-on-ized and speak for hours aboutmolecular weight to specify mole, so you must be a chemist.NUCLEAR CHEMISTRYThe Evens Have ItConcluded here is how isotopes are impractical and how to identifythem. He so descibes how an isotope is constructed. besides he says anelement with an even atomic figure is without stable or semi-stable elements, execpt nine elements. Therefore the Earth is of the even/even signifier havingisotopes wtih an even figure of neutrons. ORGANIC CHEMISTRYYou, Too, Can Speak GaelicHere you are given basic instrucions on how to pronouce seventeensylable words. His illustration is para-dimethylaminobenzaldehyde ( PA-ruh-dy-METH-il-a-MEE-noh-ben-ZAL-duh-hide ) . He so tells the beginning and development of thedifferent words for methyl and ethyl intoxicant along with there atomic construction. BIOCHEMISTRYThe Haste-makersAsimov negotiations about accelerators and the origins. He tells how a catalystworks and what causes it to. Also, he proves that a catalyst is in no waymagical after having a lecture about this from his editor. In the end catalystare made of enzymes that cause life. Life’s BottleneckThis deals with how man is dumping phosphorus into the ocean due toplumbing. this is mixing up the ocean and the sea floor causing phosphorus tostay at the bottom of ocean instead of circulating. Also, sewage dumping is amajor pollutant for the ocean. The Egg and WeeAsimov talks about and contemplates how all life can be placed in a eggwhich is so small. He ends by talking about the volume and number of atomscertain viruses contain along with who died studying them. That’s LifeExplanations of life are given here. Asimov talks about people theoriesand definitions of life over past years. People tried to say what was living andwhat was dead by definitions that were there own counter example. A lenghtydefinition was presented at the end w ith no loopholes that were detectable.Not as We Know ItCovered here are different posibile backgrounds for sustaining life.Water is the background we live off. The closest he compared is ammonia dueto similarities in water they share. Asimov, a detailed science fiction author,also metions such alterantives as vaporous, metal, energy, and mental beings.These would live in space, energy, stars, hyperspace.GEOCHEMISTRYRecipe for a PlanetThis was written when the united states and the former Soviet Unionwere attempting to drill into the center of the Earth. This project, Mohole,has long since been abandoned. Ideas are presented about possible center ofthe Earth such as iron or olivine (a magnesium iron silicate). The percentagesby wieght are given for the different substance that make up the Earth inthese people’s theories. At the end is a recipe to construct a planet assomewhat of a joke. No More Ice Ages?This deals with the fact that by having coal and oil buring power plants,w e are giving off too much carbon dioxide. That may cause another ice age or aworld wide tropic. It also deals with how nuclear waste from power plants isbeing dispoed of. GENERALThe Noblemen of ScienceIsaac Asimov decided to write this essay after he was called by areporting wanting to know who three frenchmen were that had just won thenobel prize. Since he didn’t know he decided to make a list of all pepople whohad won the nobel preize in the fields of physics, chemistry, and medicine. Healso supplied the country in which each scientist recieved his or herundergradute training. The Isaac WinnersThere are people that Isaac Asimov feel are the best in the field ofscience; so he made The Isaac Winners. This award is named after Isaac Newton(besides who else could it be). Asimov has made a list of seventy – two peoplehe feels are the contedors. Then, after listing and giving a brief descriptionof the canidates, he gives you a list of how many people think in whatlanguage. Most thought in English, while the least thought in Russian. Thenhe list his top ten in alphabetical order giving there religion and nationality..

Review of Current Accounting Issues for Rolls-Royce- myassignmenthelp

Question: Discuss about theReview of Current Accounting Issues for Rolls-Royce Audit. Answer: The article that has been selected to achieve the objective of this segment comprises of the Accounting watchdog to investigate KPMG over Rolls-Royce audit. This particular article has been gathered from the Guardian and its date of publication is 4th June 2017. There is availability of various other articles that provide a meaningful insight of the theoretical complexities. However, some audit organisations are engaged in illicit activities, which could negatively influence the stakeholders of the associated organisations (Ball, Grubnic Birchall, 2014). It has been identified that maximum number of organisations are involved in global market operations and their main motto is to improve their overall profitability positions. Various business strategies have been initiated for fulfilling this specific objective in order to attract the investors along with winning their confidence and trust (Bebbington Larrinaga, 2014). As a result, gaining the buoyancy and trust of the investors would help in improving the overall business operations of the global firms. Along with this, the anticipated future cash inflows and growth rates could be enhanced as well. This particular article aims to depict the move of the Financial Reporting Council (FRC) in reviewing the deal made on the part of Rolls Royce with Serious Fraud Office (SFO) for paying 671 million to clear the corruption-related obligations. The Financial Reporting Council (FRC), which is the UK accounting watchdog, has started to investigate the audit of KPMG associated with Rolls Royc e. This is because the engineering group has been associated to settle a case of bribery in relation to SFO previously in 2017 (Smith, 2017). Rolls Royce has made an agreement, in which it would pay 671 million for clearing the corruption-related allegations pertaining to a deferred prosecution agreement. The overall settlement cost and depreciation in pound value due to the effect of Brexit has resulted in an annual loss of 4.6 billion. This amount is the biggest for the firm in its previous operating years. Due to such cause, FRC has conducted its investigation for reviewing the audit of KPMG pertaining to the financial statements of Rolls Royce between 2010 and 2013. According to the owners of KPMG, the regulators are required to assess the complexities that are associated with the public interest. However, the management of KPMG has demanded that it has performed the audit-related work of Rolls Royce in an effective manner with entire care and due diligence. As a result, the quality of overall audit work has been maintained properly (Chatfield Vangermeersch, 2014). It is noteworthy to mention that KPMG has made an apo logy for providing bribes to the middlemen that have helped the organisation for securing orders in Russia, Indonesia, India, Nigeria and Thailand. For instance, KPMG has made an investment in the form of providing bribes to the middlemen in Thailand for accumulating some contracts (De Lange, Jackling Suwardy, 2015). From the above discussion, the theory related to public interest and the reputational theory could be associated with this specific article. In accordance with the public interest theory, the market fragility is extremely high and it has the motive in ineffective operations for favouring an individual, instead of providing advantage to the whole community (Edwards, 2013). Hence, to monitor this market, there is need for government intervention. According to the profounder of this theory, the regulations are developed in public interest for rectifying the inefficient practices. However, as argued by Ezzamel Xiao (2015), inefficient regulations are inherent from the social perspective and the private players are involved in utilising the same for restricting the rivals to enter into the market. According to the selected article it has been observed that Rolls Royce has provided bribes to the SFO for clearing the corruption-related charges. Due to this, the public interest has been violated, as SFO has laid stress on protecting the overall organisational interest. Along with this, the middlemen of the various above-mentioned nations have taken bribes to ensure the contracts of the organisation. Thus, this could be adjudged as an unethical measure that has been carried out on the part of Rolls Royce in restricting the competitors to enter into the market. Such allegations have resulted in the intervention of the FRC to investigate the matter and it has applied strict norms on the audit firms to disclose and assess the financial statements of the organisations in a pertinent manner (Zeff, 2016). In compliance with the reputational theory, the investors generally prefer dealing with those organisations having strong market reputation with sound financial growth. As laid out by Hassan, Rankin Lu (2014), cost-benefit analysis over greater period would denote that the deceitful actions do not occur to assure the overall interests of the organisation. On the other hand, Hopper Tanima (2016), as this action is for longer timeframe, the deceitful behaviour is probably to reap short-term benefits. In case of Rolls Royce, the organisation has adopted unscrupulous measure with SFO to manage its corruption-related obligations. The foremost motive is to maintain the investors trust for obtaining higher amount of funds in order to undertake capital projects. This is because the capital projects help in ensuring the future growth and expansion of the business in the global markets. From 2010 to 2013, there are misstatements contained in the annual reports of the organisation that have a llowed Rolls Royce in obtaining adequate funds from the investors to undertake new projects. This would result in the overall organisational progress in the short-run. However, because of the allegations pertaining to publicity, it has resulted in record loss for the organisations, since the investors have lost confidence in the organisation. Thus, it could be depicted that the charges filed against Rolls Royce could be similar with the theories of public interest and reputation, which urge the need for strict norms in relation to the audit organisations. Hence, from the above discussion, it could be stated that maximum number of organisations are involved in global market operations and their main motto is to improve their overall profitability positions. Various business strategies have been initiated for fulfilling this specific objective in order to attract the investors along with winning their confidence and trust. As a result, gaining the buoyancy and trust of the investors would help in improving the overall business operations of the global firms. Along with this, the anticipated future cash inflows and growth rates could be enhanced as well. This particular article aims to depict the move of the Financial Reporting Council (FRC) in reviewing the deal made on the part of Rolls Royce with Serious Fraud Office (SFO) for paying 671 million to clear the corruption-related obligations. The Financial Reporting Council (FRC), which is the UK accounting watchdog, has started to investigate the audit of KPMG associated with Rolls Royc e. This is because the engineering group has been associated to settle a case of bribery in relation to SFO previously in 2017. In addition, it has been found that Rolls Royce has made an agreement, in which it would pay 671 million for clearing the corruption-related allegations pertaining to a deferred prosecution agreement. The overall settlement cost and depreciation in pound value due to the effect of Brexit has resulted in an annual loss of 4.6 billion. This amount is the biggest for the firm in its previous operating years. Due to such cause, FRC has conducted its investigation for reviewing the audit of KPMG pertaining to the financial statements of Rolls Royce between 2010 and 2013. According to the owners of KPMG, the regulators are required to assess the complexities that are associated with the public interest. According to the selected article it has been observed that Rolls Royce has provided bribes to the SFO for clearing the corruption-related charges. Due to this, the public interest has been violated, as SFO has laid stress on protecting the overall organisational interest. Along with this, the middlemen of the various above-mentioned nations have taken bribes to ensure the contracts of the organisation. Thus, this could be adjudged as an unethical measure that has been carried out on the part of Rolls Royce in restricting the competitors to enter into the market. Such allegations have resulted in the intervention of the FRC to investigate the matter and it has applied strict norms on the audit firms to disclose and assess the financial statements of the organisations in a pertinent manner. In compliance with the reputational theory, the investors generally prefer dealing with those organisations having strong market reputation with sound financial growth. In case of Rolls Royce, the organisation has adopted unscrupulous measure with SFO to manage its corruption-related obligations. The foremost motive is to maintain the investors trust for obtaining higher amount of funds in order to undertake capital projects. This is because the capital projects help in ensuring the future growth and expansion of the business in the global markets. From 2010 to 2013, there are misstatements contained in the annual reports of the organisation that have allowed Rolls Royce in obtaining adequate funds from the investors to undertake new projects. Executive Summary: This section of the report aims to assess the proposal related to improvement, which the Financial Accounting Standards Board (FASB) ha implemented for the share-based accounting of employee payment associated with the stock of compensation. Four respondents have been taken into consideration for providing comments on the draft of exposure. The evaluation of this segment denotes that the additional tax benefit and recognition of deficiency in the income statement need not be taken into account. Moreover, the approach of symmetrical equity could be initiated to reduce the expense volatility from the income statement. Introduction: FASB has initiated and suggested different standards of accounting, since it enables the drafts of exposure and comments from different industries and corporate organisations. The proposal under discussion takes into account the standard pertaining to accounting for updating the stock-based compensation having the topic number 718. Specifically, the standard includes Improvements to Non-employee Share-Based Payment Accounting. For ensuring the minimisation of cost, it is required to enhance the non-staff related to share-based payment. However, various complexities are associated with preparing and maintaining the usefulness of information, which is depicted in the financial statements of the organisation (Klychova et al., 2015). Finally, the report would shed light on the different agreed and non-agreed comments regarding the introduction of such standard for enhancing the accounting process to determine the idealness. Proposal: It has been identified that the progress in non-staff share-based accounting of payment is crucial in maintaining the staff sentiments for carrying out the business operations in an effective manner. This standard has put forth various ideas to encourage every organisation for participating in the comment process in order to gain feedback (Kolb, 2014).The FASB has laid forward the changes as questions and the organisations are needed for commenting on the same to accumulate their views. In addition to this, the organisations are required to provide comments on such questions, which are associated directly to the overall operations of the business. The few questions of the standard constitute of tax deficiencies and benefits, cost and complexity along with maintaining information inherent in the financial statements. Furthermore, they include the association between the additional benefits of tax and inflows of cash, permission for the corporations in undertaking the election related to accounting policy, procedure of tax payment and proposed business expansion. By accumulating the feedbacks, the usefulness of these changes could be ascertained for the overall economy (Wang, Lee Crumbley, 2016). Debate so far: The answers that have been accumulated from the selected four respondents are explained briefly as follows: Heiskell and MacGillivray and Associates: It is an accounting as well auditing organisation in Australia and it has enabled the eradication of accounting PIC tool for reducing the overall cost level and problem in the accounting procedure. In addition, it has agreed to take into account the expense of compensation in the statement of comprehensive income, which requires the implementation of tax benefits and deficits (Wilkinson Durden, 2015). In relation to the third question associated with the classification of tax cash flow, it agrees that such actions could be taken into account as an operational activity. Hence, the organisation has made an agreement with all the changes that has been proposed on the part of FASB, as these questions are in tandem with the public interest and the accounting standard is critical for both the organisations and staffs (Martin Roychowdhury, 2015). Raytheon Company: Raytheon Company is a popular innovation and technology-based organisation, which has created its brand image in the international market. This organisation is specialised widely for defence technologies, security tools and software pertaining to the civil market. The organisation is based on US and the main motive is to develop effective practices related to corporate governance. The firm has provided answers to the questions 2, 3 and 5 inherent in the draft of exposure. However, it has disagreed with Heiskell and MacGillivary and Associates regarding the identification of additional tax benefits and deficiencies in the statement of comprehensive income. Instead, it has supported the approach related to symmetrical equity for obtaining pertinent outcomes (Quattrone, 2015). The reason behind this is that such recognition would fulfil only the public interest by not taking into consideration the overall organisational interest. Along with this, there would not be any similarity with t he capture theory. On the other hand, it has agreed that the operational activity would include the taxable cash flows and the preserved amount could be allowed to the highest applicable marginal tax rate (May, 2013). Visa Inc: This organisation is an international leader associated with online payment technology and its aim is to enhance the global method of payment-related transactions. It has been analysed that the changes would fetch certain advantages; however, the organisation has disagreed with the detection of surplus tax benefits and deficiencies in the statement of comprehensive income (Messner et al., 2016). These changes would minimise the problems for the maximum number of organisations; however, the expense volatility associated with income tax might be increased. Therefore, these changes fulfil the public interest and the company interest rather than the rejected one. American Bankers Association: This is a corporation, in which the bank participants function in USA and they tend to increase the entire system of banking and operational activities. The organisation has disagreed with all changes of FASB; however, it has contrasted the identification of excess tax benefits and deficiencies in the statement of comprehensive income. The reason that the associated has shown its disagreement is that it would result in variations in the compensation expenses and financial statements. Therefore, according to this association, most of the recommendations would be beneficial to ensure private interest as well as public interest (Meyer et al., 2013). Significance of the proposal: The above proposal is necessary in improving the process of stock-based compensation of the organisations that operate globally. It has aimed to increase the development of the financial statements coupled with minimisation of the pressure of cash payments and accountants associated with the tax holding employers. The initial issue detected in the proposal is the identification of surplus tax benefits and deficiencies in the statement of comprehensive income of the organisation. The main reason behind this is that it would enable in assuring the total public interest for improving the economy (Miller Power, 2013). However, it is necessary to assure private interest coupled with improving the validity of the proposal, although there has been full achievement of the public interest. Conclusion: It has been found that FASB has initiated and suggested different standards of accounting, since it enables the drafts of exposure and comments from different industries and corporate organisations. The proposal under discussion takes into account the standard pertaining to accounting for updating the stock-based compensation having the topic number 718. Specifically, the standard includes Improvements to Non-employee Share-Based Payment Accounting. For ensuring the minimisation of cost, it is required to enhance the non-staff related to share-based payment. However, various complexities are associated with preparing and maintaining the usefulness of information, which is depicted in the financial statements of the organisation. Finally, the report has shed light on the different agreed and non-agreed comments regarding the introduction of such standard for enhancing the accounting process to determine the idealness. In relation to the third question associated with the classification of tax cash flow, Heiskell and MacGillivary and Associates agrees that such actions could be taken into account as an operational activity. Hence, the organisation has made an agreement with all the changes that has been proposed on the part of FASB, as these questions are in tandem with the public interest and the accounting standard is critical for both the organisations and staffs. However, Raytheon Company has disagreed with Heiskell and MacGillivary and Associates regarding the identification of additional tax benefits and deficiencies in the statement of comprehensive income. Instead, it has supported the approach related to symmetrical equity for obtaining pertinent outcomes. The reason behind this is that such recognition would fulfil only the public interest by not taking into consideration the overall organisational interest. Along with this, there would not be any similarity with the capture theory. On th e other hand, it has agreed that the operational activity would include the taxable cash flows and the preserved amount could be allowed to the highest applicable marginal tax rate. According to the above discussion, it has been found out that Heiskell and MacGillivray and Associates has made an agreement with each modification laid out on the part of FASB. However, there has been disagreement amongst the other respondents with the detection of surplus tax benefits and deficiencies in the statement of comprehensive income of the organisation. The reason identified behind this is that it might increase the expense volatility pertaining to income tax. Hence, it could be inferred that it is of utmost importance for FASB to ensure public interest and improving the reliability of the proposal, although it enables in achieving the overall public interest. References: Ball, A., Grubnic, S. Birchall, J. 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