Some Thoughts About Explaining Essay Samples

Some Thoughts About Explaining Essay SamplesThere are some people who would actually prefer to use an explanatory essay samples because of the fact that there are plenty of them that you can find all over the internet. This will give you the freedom of choice when it comes to what material to include. You can just as easily use the online samples to find out what you want to write and when you should write it.Also, there are a number of sites that have the samples from which you can get your own sample pages. You can either download or copy the sample pages from the site that you like, or you can do it the old fashioned way, making your own copies.There are plenty of websites that offer you both kinds of essays samples. There are some free websites that give you a sample as well as the content of the subject that you choose.Many universities also provide you with these essay samples so that you can get feedback from the professors. They will surely want to see how you think of their topic and whether you feel confident enough in writing the way that you have written. It will also help if you tell them what you have in mind to say in your own essay.If you are not very much sure about what you want to say, you can download and try some free software that will help you write. These programs will also give you a sense of how much you know about the subject you are writing on. That is why you can really learn a lot by using the software.Make sure that you write exactly as you receive the specific instructions from the software. Once you have finished writing, you need to proofread your work to make sure that it is correct.If you are writing an essay for the first time, you should first check if the particular subject youhave chosen has a sample in any sort of informational resource or article that you can find on the internet. Then, you need to write a short descriptive one paragraph essay.

Dry Cleaning How Do Clothes Get Clean Without Water

Dry cleaning is a process used to clean clothing and other textiles using a solvent other than water. Contrary to what the name suggests, dry cleaning isnt actually dry. Clothes are soaked in a liquid solvent, agitated, and spun to remove the solvent. The process is much like what occurs using a regular commercial washing machine, with a few differences that mainly have to do with recycling the solvent so it can be reused rather than released into the environment. Dry cleaning is a somewhat controversial process because the chlorocarbons used as modern solvents can affect the environment if they are released. Some solvents are toxic or flammable. Dry Cleaning Solvents Water is often called the universal solvent, but it doesnt really dissolve everything. Detergents and enzymes are used to lift greasy and protein-based stains. Yet, even though water can be the basis for a good all-purpose cleaner, it has one property that makes it undesirable for use on delicate fabrics and natural fibers. Water is a polar molecule, so it interacts with polar groups in fabrics, causing the fibers to swell and stretch during laundering. While drying the fabric removes the water, the fiber may be unable to return to its original shape. Another problem with water is that high temperatures (hot water) may be needed to extract some stains, potentially damaging the fabric. Dry cleaning solvents, on the other hand, are nonpolar molecules. These molecules interact with stains without affecting the fibers. As with washing in water, mechanical agitation and friction lift the stains away from the fabric, so they are removed with the solvent. In the 19th century, petroleum-based solvents were used for commercial dry cleaning, including gasoline, turpentine, and mineral spirits. While these chemicals were effective, they were also flammable. Although it wasnt known at the time, the petroleum-based chemicals also presented a health risk. In the mid-1930s, chlorinated solvents began to replace petroleum solvents. Perchloroethylene (PCE, perc, or tetrachloroethylene) came into use. PCE is a stable, nonflammable, cost-effective chemical, compatible with most fibers and easy to recycle.  PCE is superior to water for oily stains, but it can cause color bleeding and loss. The toxicity of PCE is relatively low, but it is classified as a toxic chemical by the state of California and is being phased out of use.  PCE remains in use by much of the industry today. Other solvents are also in use. About 10 percent of the market uses hydrocarbons (e.g., DF-2000, EcoSolv, Pure Dry), which are flammable and less effective than PCE, but less likely to damage textiles. Approximately 10-15 percent of the market uses trichloroethane, which is carcinogenic and also more aggressive than PCE. Supercritical carbon dioxide is nontoxic and less active as a greenhouse gas, but not as effective at removing stains as PCE. Freon-113, brominated solvents, (DrySolv, Fabrisolv), liquid silicone, and dibutoxymethane (SolvonK4) are other solvents that may be used for dry cleaning. The Dry Cleaning Process When you drop off clothes at the dry cleaner, a lot happens before you pick them up all fresh and clean in their individual plastic bags. First, garments are examined. Some stains may require pre-treatment. Pockets are checked for loose items. Sometimes buttons and trim need to be removed before washing because they are too delicate for the process or would be damaged by the solvent. Coatings on sequins, for example, may be removed by organic solvents.Perchloroethylene is about 70 percent  heavier than water (density of  1.7 g/cm3), so dry cleaning clothes isnt gentle. Textiles that are very delicate, loose, or liable to shed fibers or dye are placed into mesh bags to support and protect them.A modern dry cleaning machine looks a lot like a normal washing machine. Clothes are loaded into the machine. The solvent is added to the machine, sometimes containing an additional surfactant soap to aid stain removal. The length of the wash cycle depends on the solvent and soiling, typically ranging from 8-15 minutes for PCE and at least 25 minutes for a hydrocarbon solvent.When the wash cycle is completed, the washing solve nt is removed and a rinse cycle starts with fresh solvent. The rinse helps prevent dye and soil particles from depositing back onto the garments.The extraction process follows the rinse cycle. Most of the solvent drains from the washing chamber. The basket is spun at about 350-450 rpm to spin out most of the remaining liquid.Up to this point, dry cleaning occurs at room temperature. However, the drying cycle introduces heat. Garments are tumble dried in warm air  (60–63  Ã‚ °C/140–145  Ã‚ °F). The exhaust air is passed through a chiller to condense out residual solvent vapor. In this way, about 99.99 percent  of solvent is recovered and recycled to be used again. Before closed air systems came into use, the solvent was vented to the environment.After drying there is an aeration cycle using cool outside air. This air passes through an activated carbon and resin filter to capture any leftover solvent.Finally, trim is reattached, as needed, and clothes are pressed and placed in thin plastic garment bags.

My Path As A First Generation Hispanic Student - 968 Words

Dreams are shaped by ideals and families shape the beliefs we grasp strongly. The sacrifices and struggles of my family and I are what have shaped me to be the person I am today, therefore i have dedicated my path as a first generation Hispanic student to my family. My entire family was born in Guadalajara, Mexico. After three and a half years of living there my family decided to seek a better future in The United States. My father would go to the United States back and forth to work and earn money to send to us in Mexico. Eventually my mother was able to get a visa and my brother along with my little sister had an alternate way into the United States. We lived in Dallas Texas and Atlanta Georgia before settling in Howard county Maryland in a very small apartment. Luckily we were doing pretty well with my dad being the only one knowing English at the time. My father was working two jobs and I was getting ready to start kindergarten. I was very excited because the education we would have received in Mexico was nothing compared to the education in Howard County. I was excited for what was to come, but there were disadvantages of knowing only Spanish. Being bullied because of my poor English had an impact on me. I was in completely separate classes learning things that were simple compared to the regular course. I was excluded from certain activities, field trips and assemblies. I was clueless at first though as I slowly learned the language I understood things a lot more.Show MoreRelatedA First Generation Salvadoran American Student s Pursues Higher Education902 Words   |  4 PagesInterview Summary Role of Acculturation Acculturation can determine whether a first generation Salvadoran American student’s pursues higher education. As new immigrants immersed in the American culture, they have to adapt or comprehend the culture acceptable â€Å"behavior, values, language, and customs† in order to educational succeed (McCallister 2015). Moreover, California is a diverse state that first generation students come across a dilemma of longer period of time to dominate the native languageRead MoreGraduation Speech : Education And Education1263 Words   |  6 Pagesinterfere or hinder education, such as economic and geographic matters, many programs have been developed in order to help students with their journey throughout college and high school. The Puente Project is one of the many programs that has been around for three decades assisting underrepresented students to further their education. The program believes in the potential of their students, especially when given the right tools and o pportunities to achieve academic success. The project began in 1981 atRead MoreMy Biggest Weakness And My Economic Status Transformed Me Into A Better Student, And Help Me Grow Up1004 Words   |  5 PagesMy biggest weakness and my economic status transformed me into a better student, and help me grow up as a person. I moved from a Spanish speaking country, where I did not know English at all, to The United States of America about six years ago. As a newcomer and the first generation of my family in attending to a university, I had to overcome the language barrier, and work while studying in order to help in my household, without let my grades be affected by this. This two barrier teach me time managementRead MoreHispanic Students Educational Help Seeking Patterns7918 Words   |  32 PagesLatino Students’ Educational Help Seeking Patterns: A Psychosociocultural Perspective Sureima Santillan 88122071 193 Field Study In Public and Community Service University of California, Irvine Social Science 193C – Jeanett Castellanos May 10th 2015 Abstract The population increase of Hispanics has made the youth group the largest minority group in the United States (Cohn, Lopez, Passel, 2011). The growth in U.S. born Hispanics has also increased the amount of first generation collegeRead MoreCultural Identity1007 Words   |  5 Pagesâ€Å"Are you Hispanic or Latino?† My dad leans over my shoulder as I check off the bolded â€Å"YES† box on my physical form. As I approach the Race section, I feel him tense up next to me. Without hesitation, I check off the â€Å"Black and/or African-American† box. Baffled, he asks, â€Å"Why did you check that box off? We aren’t Black.† I stared at his alarmed face in amusement, studying the ebony skin that envelops his being. Releasing an all-too-familiar sigh, I raise my bronzed arm to his. â€Å"Yes, we are,† IRead MoreHunger of Memory by Richard Rodriguez1011 Words   |  4 Pagesworld. A person that no longer falls into either category of family or American community. Such an individual is stuck between two worlds, in which two different cultures collide yet form a rift through family, language and education. Family is the first thing anybody grows to know. You become familiarized with the traditions and the people of the unit. In the case of an ethnic family living and growing up in the United States, the unit should be a more joint and stronger community within, and setRead MoreMy Personal Statement On My Economic Status Transformed Me Into A Better Student, And Help Me Grow Up974 Words   |  4 PagesPurpose Statement My biggest weakness and my economic status transformed me into a better student, and help me grow up as a person. I moved from a Spanish speaking country, where I did not know English at all, to The United States of America about six years ago. As a newcomer and the first generation of my family in attending to a university, I had had to overcome the language barrier, and work while studying in order to help in my household, without let my grades be affected by this. This two barrierRead MoreChicano Studies : Mexican American Families2154 Words   |  9 PagesDennise Nungaray Nungaray 1 December. 14,2016 Chicano studies Mexican American families The Hispanic population has grown significantly over years. This ethnicity has been a culture that has dominated the U.S. Nearly, 16 percent of Mexican Americans make up the U.S. population. The Hispanic culture has had an influence in life itself. This varies from expanding its religion, foods and customs. However, Mexican American has influenced other cultures but still remains at the bottom of theRead MoreThe Culture Of Black Poverty1596 Words   |  7 Pagesquestion honestly my response would be, I m not sure because I am living in a society that has stripped me from all cultural make-up while at the same time inhibited me from becoming more culturally diverse so I can lay dormant in this system that was built to keep me inferior. American citizens should become more culturally competent to promote unity in diversity, to decrease the rate of poverty, improve relations with foreign countries, and to encourage a factionless generation of people. TheRead MoreEth-125 Week #9 Final Project: Race and Your Community2155 Words   |  9 PagesETH-125 Week #9 Final Project: Race and Your Community †¢ Write a 1,400- to 1,750-word autobiographical research paper analyzing the influences of race as it relates to your community. In your paper, write your first-person account of how human interactions in your community have been racialized. For the community, you may consider relations within your neighborhood, local government, service groups, clubs, schools, workplace, or any environment of which you are a part. †¢ Answer the following

History IA on Slavery - 1380 Words

To what extent did the Fugitive Slave Act of 1850 weaken political unification between the North and South through 1865? C. Evaluation of Sources Equal Protection and the African American Constitutional Experience (2000) is a compilation of over a hundred primary source documents. The primary sources (legislation, letters, testimony and more) were compiled, edited and analyzed by Robert P. Green, a â€Å"distinguished professor† who claims a Masters in United States History, a Bachelors in History and has taught American Educational History, Principles of American Education along with several other courses at Clemson College. Green’s purpose is to provide a volume of information for students to learn the basic facts behind pivotal events†¦show more content†¦Particularly during this investigation, Green’s Equal Protection and the African American Constitutional Experience became the focus of the pro-social angle. Within a section specifically oriented towards the FSA, he sites legal cases such as Commonwealth v. Aves and Ableman v. Booth in which the Supreme Court enforced the FSA. He also sit es Northern laws which were put into play to combat the blow of the FSA. In both legal cases, slaves were freed from their â€Å"state of captivity.† However, Green mentions that both cases had â€Å"little impact across the nation† (Green 56). From quotes such as these, it seems Green tends to write in a way that belittles the occasions when African Americans win small cases for freedom. The Northern law Green sites was Ohio law of 1854 stating that kidnapping â€Å"in the black community† was illegal (Green 85). Although not directly, Green states that this was advancement towards equal and legal recognition of African Americans. Each of his sources concerning African American equality are legal documents and show little opinion, however his interpretations of the documents are very reserved in any celebration or commendation for legal recognition of Blacks. Free At Last by Berlin, Fields, Miller, Reidy and Rowland takes the pro-military approach to the growing political gap.Show MoreRelatedDiscussion Board 41230 Words   |  5 Pagesand guns to humans. What is meant by enslavement? Enslavements is the making slaves of your captives or forcibly dispossessing an owner of property (people). How did the plantation system make slavery a lucrative business? The plantation made slavery a lucrative business because slavery anchored merchant capitalism. The slaves enriched planters of cotton, tobacco, indigo, and sugar. What part did racism play in the treatment of the enslaved Africans? The enslave Africans were notRead MorePerspective of an Ideal Marriage Essay1660 Words   |  7 PagesHusbands are the head of the house and bread winner. Wives are the housekeeper. Today even thought a wife have rights she is still her husband’s maid. However, marriage is starting to be a partnership when it comes to household chores and children. Slavery is an appropriate term for marriage in the nineteenth century. Who was the slave in a marriage? Women, having no rights, were expected to be obedient to their husbands. If a wife was not obedient, her husband had the right to beat her. A husband hadRead MoreCultural Appropriation And Its Effect On Society Essay1505 Words   |  7 PagesCULTURE! he pride, the identity, the history, the importance it serves to its people. Culture show the struggle the knowledge, the life, and the death of a people. Cultural appropriation is defined as the adaptation or use of elements of one culture by the members of another culture. Seen by some as controversial where minority culture is used by cultural majority (whites), and is seen as stripping it of its importance and intellectual properties.Cultural appropriation, it is something that weRead MoreThe Crusades And Religious Purposes1903 Words   |  8 Pagesperiod of Catholic corruption. The period of the dark ages was seen as an age of faith to many of the Catholics at this time. All of the men and women prayed towards God and some through the staid rituals of the Catholic Church (Dark Ages. European History. Britannica.com.). During this point of time many people in the Catholic Church was starting to believe that the church was teaching in a wrong way. At one point of time people who worked for the church would keep money in their own pocket insteadRead MoreEssay on Anna Julia Cooper2476 Words   |  10 Pages(1858-1964) affords rich opportunities for studying the developments in African-American and Ameri can life during the century following emancipation. Like W.E.B. DuBois, Coopers life is framed by especially momentous years in U.S. history: the final years of slavery and the climactic years of the Civil Rights Movement of the 1960s. Coopers eclect ic and influential career mirrored the times. Although her life was privileged in relation to those of the majority of African-Americans, Cooper sharedRead Mor eculture1836 Words   |  8 Pages20years  ·The first immigrants in the American history came from England and Netherlands  ·Three immigration waves: mid-1810s to 1845; 1860 to 1890; 1890 to 1914, the largest  ·The blacks, the largest of the total racial and ethnic minorities in the U.S., first brought to North America as slaves in 1619  ·The Asian-Americans, the fastest growing racial and ethnic group in the United States  ·Chinese-Americans, the largest group of Asian-Americans American history Early Period  ·The indigenous peoplesRead MoreA Critical Examination Of The Factors Behind The Resilience Of Human Trafficking7557 Words   |  31 Pagesrooted far back in human history. In 15th and 16th century mercantilist Europe, as well various forms of imperialism- and more so, colonialism, all involved some form or another of transfer of human populations- mainly for purposes of cheap labor, as well as other sources of human resource for empire builders (Maggy, 2013). Nonetheless, the 19th century brought with it many changes that challenged some of these older practices and increasingly criminalizing them. The Anti-Slavery Act in the United KingdomRead MoreThe Influence of Movies and Tv Series on Cultural Stereotypes7562 Words   |  31 Pagesand things from the perspective of development. Cultural stereotypes make people regard other cultures with extreme overgeneralization. As we all know, cultures are constantly changing. They are keeping pace with the time. With the change of the h istory and with the development of science and technology, People’s ideology, life style and communication ways are keeping changing, too. Some correct ideas and concepts we have developed before will become cultural stereotypes now. They have immediateRead Moreethical decision making16006 Words   |  65 Pagesa critical factor in a patient’s perception of being cared for. While compassion has a strong emotional component, discernment is an intellectual trait. The discerning person is able to take decisive action based on insight resulting from a history of clear judgment and understanding. He or she is able to make ethical judgments without being unduly inï ¬â€šuenced by other personal or political factors. The person sees to the heart of the matter without the bias of personal involvement or personalRead MoreOrganisational Theory230255 Words   |  922 Pages150 152 152 153 156 159 159 160 161 164 171 176 179 186 . x Contents Chapter 5 Postmodernist organization theory: new organizational forms for a new millennium? Introduction What is postmodernism? Is postmodernism anything new? The history Post-industrialism and the information society The virtual organization Neo-fordism, flexible specialization and post-fordism The regulation school Institutionalist school The ‘managerialist’ school The flexible firm – critique Postmodern organizations

The Lakota Tribe Of Native Americans - 1358 Words

From Little Creek in the movie Spirit to Tonto in the Lone Ranger, popular culture has always tried to portray the lifestyle and mentality of Native Americans. Directors and artists have attempted to show snippets of daily life through their works, drawing from actual artifacts or histories of actual Native American tribes still present in the modern day United States. One of these tribes are the Lakota, whose homeland was originally located in the Wisconsin, Michigan and Dakota region of today’s North America. From their day to day activities to their extensive culture the history of the Lakota tribe of Native Americans are a very intriguing aspect included in Native American studies. Some major areas of interest include: their daily life†¦show more content†¦The Lakota’s would grind the ingredients together with a pounding stone. Wasna was a very good source of protein and the Lakota valued this traditional recipe not only as a food, but also as a healing ins trument. Therefore, Wasna is often seen as a sacred food and was often used in ceremonies and rituals.† It has been found that the high protein content in this dish helps to greatly elevate iron levels and promotes healing. Along with food dishes, herbs, and various berries found around their territory medicine men would perform healing rituals and pray to their gods to help fight off sickness, injuries, and battle wounds. Lakota Medicine men would often communicate or have visions of the gods they believed in and these visions would assist them with advising their tribe or healing their people. Nature and the world around them had a large part in forming these spirits. As stated by (Lakota Indians, 2017) â€Å"The Lakota have strong ties to nature and the spirit and belief in many different gods. A popular element in the Lakota religion has been the use of vision quest to pray to the Gods and as a rite of passage into adulthood.† Found in many Native American cultures is the belief in the father sun and the mother earth, which is echoed in the myths of the Lakota. Many religious figures were found in the stories passed on through the Lakota tribe and other NativeShow MoreRelatedBlack Elk Is A Na tive American Spiritual Leader Of The Lakota Tribe1588 Words   |  7 PagesBlack Elk Speaks is a translated Autobiography of a verbal account from Nicholas Black Elk, who was a Native American spiritual leader of the Lakota tribe during the period of westward expansion by the United States. His account reveals to the audience many different aspects of life for the Lakota people during the turbulent transition from their traditional nomadic tribal to a reservation culture. Through Black Elk’s life story, there are a plethora of small hints and glimpses of their world, inRead MoreWho Were Really The Savages? Essay1298 Words   |  6 Pages Who were really the savages? Americans Yaghira Dickson History 223 History of the American Indian Dr. Dawn Spring 11 December 2016 Abstract Analyze the history of Lakota and Cherokee Indians and what area they are from. Pinpoint the myths and where they originated. Associate and disassociate at least two Indigenous stories about creation of the biosphere. Identify what the relationship between human beings and creation proposed. Recognize the relationship between human beings and animals. FindRead MoreNative Americans Ways Can Be Super Spiritual1700 Words   |  7 Pages Native Americans ways can be super spiritual. I find the Native American one of the most interesting cultural, but it happens they are the least I known about. I want to focus on is the traditions, rituals and mystics as well. Native Americans cultures and traditions are related to specific individual tribes. These are the indigenous people of North America. I will discuss the Lakota Sundance first and the healing rituals scared Native American ways. Native Americans believe in the Great SpiritRead MoreLakota Sioux Tribe : The Lakota Tribe1200 Words   |  5 PagesThe Lakota Sioux primarily located in North and South Dakota â€Å"are one of three main subdivisions of the Great Sioux Nation† (â€Å"Lakota†, n.d). Prior to the 1900’s, â€Å"The Lakota tribe consist of seven bands that lived throughout the Great Plains, the largest and most famous of being the Oglala Sioux Tribe† (â€Å"Lakota†, n.d.). In the late 1800’s the Lakota were relocated to several reservations, with the majority of the tribe living on the Pine Ridge Reservation and the Rosebud Reservation. In additionRead MoreThe Treaties Of Ojibwe And Lakota Tribes1027 Words   |  5 PagesThe Treaties of Ojibwe and Lakota Tribes The arrival of the ‘foreigners’, as referred to by the Native Americans, turned a new stone in Native American diplomacy. No longer did they have to only deal with neighboring tribes, as they were forced to endeavor into politics with strangers who were looking to take their land. The first relationship between the pilgrims and the Native Americans began with the Wampanoag tribe. The relations between the two groups paved the view that the pilgrims had towardsRead MoreIndian Tribe s Cultural Dance And Indian Tribes1177 Words   |  5 Pagescultural beliefs for example the Lakota, Navajo, Ponca, Ojibway tribes did multiple dances to help with their way of life. This paper will explain why these cultures believe in the expression of dance to help with their way of life. I will explain the difference between the Lakota Indian Tribe’s cultural Dance and the Ponca Indian Tribe. Before I go into why the two tribes dance the way they do I must first learn who they are. The Lakota Indians are a tribal Native America group that resides in theRead MoreThe Lakota Tribe Of The Great Plains Essay1336 Words   |  6 Pages The Lakota tribes environmental wisdom and spirituality grew to stabilize among years of conservation and concern for the earth. All animals were respected like humans and the rivers and trees were cared for because the nature was well alive like the humans that existed in it. The Lakota tribe lives on the Northern Plains of North America and are often referred to as Sioux. The Lakota tribe of the Great Plains is very much rooted to the earth and place a huge emphasis on it being their home. InRead MoreEssay on Native American Tradition and Religion1319 Words   |  6 Pageshabitats in North America, different native religions evolved to match the needs and lifestyles of the individual tribe. Religious traditions of aboriginal peoples around the world tend to be heavily influenced by their methods of acquiring food, whether by hunting wild animals or by agriculture. Native American spirituality is no exception. Traditional Lakota spirituality is a form of religious belief that each thing, plant and animal has a spirit. The Native American spirituality has an inseparableRead MoreThe Life Of Sitting Bull1420 Words   |  6 Pagesaccompanied a group of Lakota warriors (which included his father and his uncle Four Horns) in a raiding party to take horses from a camp of Crow warriors. Jumping Badger displayed bravery by riding forward and counting coup on one of the surprised Crow, which was witnessed by the other mounted Lakota. Upon returning to camp his father gave a celebratory feast at which he conferred his own name upon his son. Continued.. The name, TÈŸatÈŸaÅ‹ka IyotÈŸaÅ‹ka (Tatanka Iyotake), which in the Lakota language meansRead MoreThe Religious Movement Of Nanissaanah And Ghost Dance844 Words   |  4 Pages Nanissà ¡anah was the religious movement that many Native Americans tribes participated in during the 1890s. It’s most commonly known as Ghost Dance. It had its beginnings around Nevada in 1870 but would later reemerged by the masses of different tribes towards the late 1880s. The dance, if done properly was to reunite the living with spirits of the dead. The spirits would fight to help their brothers and sisters regain their land and prosperity from white men who thought that the land was

The Beaux Stratagem Essay Research Paper The free essay sample

The Beaux Stratagem Essay, Research Paper The Beaux Stratagem: The Subject of Divorce The Beaux Stratagem is a drama that places a brace of presentable yet impoverished London gentlemen, named Aimwell and Archer, in the English state hostel at Lichfield. Due to the Torahs of this clip Aimwell, as the younger boy, has been denied his chance to portion in the household luck. His program at the hostel is to presume his older brother? s individuality and better his opportunities of get marrieding a affluent adult female her luck. His friend, Archer, has agreed to move as his retainer on the status that he would acquire half of what Aimwell additions from his venture. After some dawdling with the host, Bonniface, and his girl Cherry, Aimwell sets his sights on Dorinda, the affluent girl of Lady Bonntiful, a local widow of high repute. Her boy, Squire Sullen, has been wrongly matched in a prearranged matrimony to a beautiful adult female with no disposition to portion his hunting and imbibing life style. We will write a custom essay sample on The Beaux Stratagem Essay Research Paper The or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Mrs. Sullen is fed up with the matrimony and has prepared a trap to do Sullen covetous by chat uping with Gallic Count. The flirting is entirely for her hubby? s benefit, but as Aimwell woos the immature Dorinda, Archer makes progresss to the carefully receptive Mrs. Sullen, who is rather taken by Archer. One eventide at the hostel where Sullen is in hunt of imbibing comrades, a set of stealers secret plan with Bonniface to rob Lady Bonntiful? s place on the premise that the wome Ns are entirely and unprotected. Cherry, who has overheard the their treatment, has Aimwell beat the stealers. He, along Archer, stops the robbery and locks up the stealers. All the piece this is go oning, Sir Charles Freeman arrives at the hostel and is escorted by a bibulous Sullen to the house where Aimwell and Archer continue their progresss on Dorinda and Mrs. Sullen. Freeman brings intelligence that Aimwell? s brother has died doing him a Godhead. Aimwell can now legalize a matrimony to Dorinda, with his new stature and a love that has grown to be existent instead than forge. Sir Charles persuades Sullen into a divorce by common consent and to return the dowery that was more of import than his married woman. Aimwell and Dorinda marry, and Mrs. Sullen is free to accept the progresss of Archer. Farquhar? s positions on divorce were in front of their clip. The topic of divorce was controversial and purely forbidden in polite company. Laws were such that in the rare event that a twosome was granted a divorce, a adult female was neither allowed to remarry or do claim to her hubby? s fundss. The Beaux Stratagem ends with the divorce of Squire Sullen and his married woman through common consent. Mrs. Sullen? s outrage at her intervention by Sullen seems really rebellious for its clip and prescient of the modern adult female? s averment of her rights. In fact, Fraquhar wrote The Beaux Stratagem non as an early adult female? s autonomies but as a call for the liberalisation of the divorce Torahs, this may be due to his ain unhappy matrimony.

Bdo Benchmarking Assignment free essay sample

When considered in general terms Turnbull described it as: â€Å"All influences affecting the institution processes, including those for appointing the controllers and/or regulators involved in organising the production and sale of good and services†¦.. it includes all types of firms whether or not they are incorporated under civil law. † (Turnbull, 2002:181) Factoring in all other definitions, in its simplest terms it can be defined as the â€Å"exercise of power over corporate entities† (Clarke, 2004). It is not the same as the management and the running of the company, it is concerned with how the Board of Directors, who are the governing body of a company, supervise management, because it is they who are responsible for holding the management of a company accountable and ensuring the company is being ran in a way which is favourable towards the shareholders and other stakeholders. It is the Directors’ responsibility to develop strategy and policies for the ompany and to determine the direction the management should take the business in and the Directors have overall responsibility for the performance of the company (Tricker, 2012). While the phrase ‘corporate governance’ wasn’t coined until the 1960’s and not commonly used until the 1980’s, it has really been in a gradual process of evolution since the 16th century and joint venture trading. One of the major developments in world economies which brought the need for corporate governance to the fore was the introduction of limited liability companies in the 19th century. What this meant was when companies were incorporated they became a separate legal entity, separate from their shareholders and with similar legal rights to buy, sell and transfer shares and assets, to employ people and to sue and be sued in the name of the company. This meant the liability for any company debts lay with the shareholders and not the management or the company. Add to this the fact that because of the introduction of the stock market, shares could be easily bought and sold, meaning the shareholders could be vast in numbers and have a large geographical spread. Due to the fact that all corporate entitites need to governed, the implications of this were that the management (executive control) and the shareholders (owners) were often separated (Tricker, 2012). Situations such as these, are where corporate governance is deemed to be most necessary because there is a root assumption, that members of management who do not own the company are likely to be more reckless with someone else’s money, i. e. the company’s, than they would be with their own money (Having Their Cake, 2013). This is known as the agency dilemma, which will be expanded upon later. Electing a Board of Directors who have the interest of the shareholders at the forefront of their mind, allows members to indirectly oversee the actions undertaken by the management, in order to ensure that as agents of the shareholders, the management is performing in line with the best interests of the corporation (Lashgari, 2004). 1. 2. Selection of a Case Company However, as Turnbull pointed out in ‘Corporate Governance: Its scope, concerns and theories’ (2002), having a restriction of only publicly traded corporations in studies of corporate governance, limits the validity of any onclusions drawn about the most efficient arrangements for corporate institutions with regards to good governance practices and the effect they have on a company’s performance. As Jensen said in 1993: â€Å"Privately held entities could provide the most form of enterprise. † (Jensen, 1993, cited in Turnbull, 2002). It was with this in mind that I chose BDO LLP UK (BDO), which is an incorporated partnership company in the UK, which is owned and ran by its members/partners. It is a company which offers financial accounting, audit, tax and business consultancy services (BDO LLP UK website, 2013). . 3. About the UK Financial Accounting and Audit Sector With the ever increasing focus on corporate governance for companies across the World, not just in the UK, audit firms such as BDO, KPMG and Deloitte are becoming more important because it is there job to ensure that companies are adhering to regulations laid out in the UK Corporate Governance Code (2010, revised in 2012). It should naturally follow that audit companies will have extremely good corporate governance practices put in place, however, this is not necessarily the case. Since 2000 there have been a number of high profile scandals within the International Corporate Financial Accounting industry, for example, Enron were found to be inflating revenues and hiding debts and there was also the Bernard Madoff â€Å"Ponzi Scheme†, where the real scandal was that the robbing of millions of pounds worth of people’s money, escaped the attention of auditors and regulators. ). Due to such scandals, many national regulators implemented new corporate governance requirements to improve standards (Mitchell Van der Zahn, 2009). In the UK new regulations with regards specifically to audit companies were also introduced, targeted directly at a certain group of companies. As of January 2010, 95% of the auditing work in the UK was being carried out by 8 firms, BDO being one of them. It was deemed that such companies had built upon their reputation to gain dominance in the UK market and the Financial Reporting Council (FRC) felt it was in the Public’s interest for these companies to be transparent and in order to maintain public trust be exemplars of best corporate governance practice. This led to the introduction of the Audit Firm Governance Code (2010) by the Institute of Chartered Accountants in England and Wales (ICAEW), which drew from aspects of the 2010 UK Code and established principles such as the appointment of independent non-executives within the governance structure of their company. While such rules did not apply outside of the targeted companies, it was the hope of the ICAEW that it would provide a benchmark of good governance for other companies to follow (ICAEW website, 2013). With such a bold statement being made about the importance of corporate governance in this field of work, it seemed to me to be an obvious choice to choose one of the 8 companies on the ICAEW’s list for my case-study. 1. 4. About BDO LLP UK As detailed earlier BDO LLP UK is an incorporated partnership company in the UK, which is owned and ran by its members/partners and it provides financial accounting, audit, tax and business consultancy services. It is the 6th largest accountancy firm in the UK and is a member of the BDO International Network, which itself is the 5th largest accounting organisation in the World. In an attempt to break into the top 4 big firms in the UK, BDO LLP UK completed a merger with PKF, a rival firm, in April 2013 (Keynote, 2013). After researching BDO LLP UK, it became very clear that corporate governance was of the upmost importance to the company. Not only did it have specific areas on its website dedicated to corporate governance and corporate social responsibility but it also had a number of relevant publications regarding corporate governance. One article for example, ‘Making Internal Audit Relevant’, discussed the high quality of corporate governance in the UK found by studies carried out by the FRC, it went on to say that this was underpinned by the UK Corporate Governance Code and that it was vital in maintaining the attractiveness of the UK market, to encourage new investment (BDO LLP UK website, 2013). My research also found that BDO had carried out a joint study with the Quoted Companies Alliance, which considered the introduction of a mandatory corporate governance code for small and mid-capital audit companies in the UK. Just as a point of fact, this was a proposition that 92% of such companies agreed with. One of the major indications that BDO think corporate governance is vital to the success of a company is that they produce an annual transparency report, which has an appendix of a statement of compliance with the Audit Firm Governance Code (2010). They have also went to great lengths to create a summary report in 2012 for businesses which they audit, detailing any changes to corporate governance regulations and focusing on leadership and effectiveness, reporting, risk, audit, remuneration and investor relations (Corporate Governance for TMT Businesses, 2012). It seems to be an interesting idea to look at a company who places so much emphasis on good corporate governance, not only for itself but also the companies it works for, to see if they do comply completely with the codes and if they are in fact â€Å"exemplars† of good practice. . Theories of Corporate Governance There are various theories and philosophies with regards to corporate governance, all of which, as a collective, have laid a foundation for the development of different corporate governance systems around the world (Lashgari, 2004). This paper will look at a number of these theories and how they relate to BDO, in order to gain a better understanding of th e governance standards at BDO. 2. 1. Agency Theory In the 1930’s, Berle and Means published ‘The Modern Corporation and Private Property’, it provided the first debate about the agency dilemma and set a basis for agency theory. They suggested that where ownership is separated from management or is widely dispersed, it becomes difficult for owners to have an effective check on the autonomy of corporate managers. The agency dilemma was further refined in the 1970’s, when theories were brought to the fore suggesting agents (managers) are likely to be self-interested and will serve their own interest before those of the principle (owners). Such theories also suggested that in order to counter this problem companies have to incur agency costs, for example, to create incentives to align the interest of the agent with the company and the cost of monitoring the conduct of agents. Many other theorists have a problem with agency theory because it does not even attempt to explore the possibility managers are not self-interested and opportunistic. However, they cannot deny that it has een very influential in developing market-based governance mechanisms and board-based governance mechanisms. Due to BDO being an incorporated partnership and their shares not being publicly traded, we will only look at the board-based mechanisms (Having Their Cake, 2013). Agency theory has caused internal reform of boards, there has been an increase in executive share options schemes, meaning that managers are being offered equity in the company they will manage, in order to â€Å"align their interest† (Having Their Cake, 2013). Agency theory has also led to the introduction of independent non-executive directors onto Boards of Directors, in order to ensure the actions of the management are being sufficiently monitored by the board themselves and role of boards have been greatly elaborated, they are becoming more involved with the setting of objectives of companies and monitoring of any actions taken by management and stricter provisions have been put in place to ensure the separation of the roles of chairmen and chief executive (Cadbury Committee, 1999). When applying agency theory to BDO, it is easy to see that there is a situation of agency and principle, with the fact that there are 193 partners in the firm and only 5 partners who are part of the Leadership Team (LT- management) which is responsible for the overall management of the company and is chaired by the Managing Partner. It is also noticeable from their 2012 ‘Transparency Report’ that all members of the LT have been partners in the company for a number of years, with currently the shortest term being 12 years. This could be considered good governance by BDO because in an effort to avoid the agency dilemma, they ensure their management team is made up of partners, whose interest is already aligned with the interests of the business. The transparency report also states that BDO have a Partner Council (equivalent to a Board of Directors) which is independent from the LT and responsible for the overall governance, in particular the oversight and accountability of the LT. They are also responsible for choosing members of the LT and for electing independent non-executive directors, for which there are 2 at BDO. These independent non-executive directors sit on the LT and report to the partner council of any issues of compliance with governance, policies and procedures, for which they are responsible for providing information on to the LT. The Partner Council is chaired by the Senior Partner who performs a client facing role and is responsible for managing all decisions. He also attends LT meetings in a non-executive capacity to facilitate his oversight role of the governance of the company (Transparency Report, 2012). As we can see the management team is subject to a lot of oversight and monitoring by the Partner Council and the roles of the Senior Partner and Managing Partner are completely separate, this is all a way of ensuring the company has a high standard of governance and to also ensure the management is acting in the best interest of the all the owners. BDO goes to a big effort in organising their governance structure in order to avoid the problems arising from the agency dilemma. 2. 2. Resource Dependence Theory This theory originated from studies performed by Pfeffer and Salancik (1978), they suggest that board members and non-executive directors can provide a firm with a vital set of resources. Non-executive directors are appointed with the expectation that they will support the organisation with its problems and to be a source of expertise which executives can draw upon for skills and advice and they can also be a source of contacts and information which they have gained through their past experience (Having Their Cake, 2013). At different stages in the life-cycle of companies, they have very different needs from their non-executive directors. To young entrepreneurial companies, non-executive directors can be a cheap source of legal, financial or operation management skills, while publicly listed companies are in need of network connections such directors can provide, for example, sources of finance. They can also provide the benefit of attaching a good reputation to their company. Mature businesses, with which we are most concerned because BDO falls into that category, can use non-executive directors for their relevant market or managerial experience and from the consumer confidence which can be gained from that person’s good reputation being affiliated to their company (Having Their Cake, 2013). Applying this theory to the independent non-executive directors of BDO, we can clearly see from the Transparency Report (2012) that both have experience of past non-executive director roles and both bring their own experience in a relevant field, Lesley MacDonagh with a high level of experience of law and business management which she gained from being a Managing Partner at Law firm Lovells and Lord David Currie having experience of business management from eing a Dean of Cass Business School and a past Chairman of OFCOM and he also has sound knowledge of the legal system from being a member of the House of Lords. This places them perfectly for their positions of overseeing the governance of and business management of BDO. 2. 3. Stewardship Theory This theory, which originated from the works of Donaldson (1990), suggests that directors can have motives which are ‘pro-organizational’ and counters the assumption by agency theorists that management aims are based in self-in terest and are not aligned with those of the shareholders. Donaldson even goes as far as to suggest that negative investor assumptions of the management will have the opposite effect to what was intended and can actually weaken the leadership of a company by weakening the management’s authority when splitting the decision making power between the board and the management. Donaldson also put forward the theory that inside managers and directors have possibly spent their lives working for the company they govern and because of this not only have a strong understanding of how the company is ran, therefore are able to make superior decisions, but also they will have naturally built a strong affiliation and personal investment in the success of the company. He also points out that decisions made by a board of outsiders could be of a lower quality because they would not be in a position to fully understand the company because they would not have access to the same informal knowledge sources and would lack any information which could inform them of the contextual nature of any business situations. All this in turn could lead to low firm performance (Nicholson and Kiel, 2007). As was stated earlier, BDO has a LT which is made up of partners who have been working for the company in a particular field and have been a partner for a number of years. The field they are responsible for as part of the LT is relevant to the field they have been previously working in, for example the Head of Audit and Tax, Paul Eagland has been a Tax Partner for 17 years. This ensures that any decisions that are being made are informed with the necessary knowledge to make the correct decision for the company. Also, as has been stated previously working for the company has long has built a strong affiliation to the company and its success. With regards to the non-executive director element of the board, it is made up of both independent members who come from outside the company (such as mentioned previously) and Directors such as the Senior Partner who has been with the company for a number of years, this allows for any gaps in the knowledge of the directors to be covered because there is an overlap between the meetings of the LT and the Partner Council when the Senior Partner sits in on LT meetings as an affiliated non-executive director. This ensures that the company is practicing good governance and that the board cannot be misled by the management as to how the company is being ran and if the interests of the other Partners are being looked after (Transparency Report, 2012). 2. 4. Stakeholder Theory Freeman (1980’s) put forward a whole new idea in terms of corporate governance theories, he argued that it should not simply be just the shareholders’ or partners’ interests which should be considered when making business decisions, he suggested that companies should be ran with the interests of all stakeholders in mind. Other stakeholders include employees, who have invested their time and skills in the company and have an invested interest in the company’s success, in order for them to ensure job security. This, Freeman classes as a direct interest in the success of the company, other direct stakeholders include customers and suppliers. What Freeman classed as having an indirect interest in the performance of the company includes the community as a whole and the environment (Having Their Cake, 2013). There is a major problem with this theory, which is that it is hard to operationalize because it is difficult to decide the weight that should be given to different stakeholders but accepting this difficulty, some theorists have suggested that while ultimately they are accountable to the shareholders, they must take into account the interests of other stakeholders when making decisions. This demand for ‘stakeholder value’ is legitimised through a number of examples, take globalisation; the spread of business and corporations across the world has led to environmental damage, an increase in corporate corruption and excessive executive pay has been, for example with RBS, to come hand-in-hand with company downsizing which has a direct impact on employees. In the name of good corporate governance, the increase in the value of stakeholder interests has led to an increase in business ethic codes and heightened corporate practice visibility and corporate reports of social responsibility and environmental matters (Having Their Cake, 2013). According to BDO’s website and their Transparency Report (2012), the company takes the interests of various stakeholders into account when making decisions about how the business is run, in a number of different ways, through policies and procedures: * Ethical Requirements The company has a Professional Services Manual and an Audit Manual, which contain rules relating to ethical conduct of employees, management and Partners. It is easily accessible on the company intranet and is supplemented with training and is designed to comply with International and UK Ethics Standards. The Partners and staff sign annual declarations as to their compliance to the code and the company has an Ethics Partner who is tasked with providing guidance as to correct ethics and also with maintaining compliance. * Client Relationships BDO has 5 core values which all partners and staff are committed to, they are; honesty and integrity, taking personal responsibility, mutual support and strong and personal client relationships. To aid in these values and to help deliver a quality service to clients, the company has robust client and engagement procedures. They carry out risk assessments on every potential client, before signing a contract and this helps to ensure that not only is the company secure but also that they provide the client with the sufficient standard and amount of staff they are in need of. The HR department also has clear policies and procedures when it comes to recruitment in training, to ensure the company has a sufficient number of staff who are competent and meet the required ethical standards, all in the name of providing a quality service to clients. * Employee Relationships BDO have an inclusive culture when it comes to recruitment and training and development, it provides every staff member with the same opportunities to progress regardless of differences. They have strong policies and procedures regarding regular reviews, which are performed bi-annually. They also seek to adopt the most relevant recruitment selection tools, in order to ensure the fit and quality of those joining the company. They also provide employees with ‘learning maps’ and ‘career and performance wheels’, which helps with career development and ensures promotions only occur when the staff member is ready. This all aids in the success of the company. * Corporate Social Responsibility BDO actively support and develop the local community, they have an established network of over 20 champions in the UK, tasked with â€Å"stimulating local ideas and initiatives† to help developing the community. They have a Community Volunteering Policy, allowing employees to take 6 days a year to volunteer, and they are not restricted to volunteer at certain organisations. It can be whatever is important to them. BDO ensure the negative impact their business has on the environment is minimised and have an Environmental Policy which can be accessed at the follow address: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment. Considering this, it could be said that with regards to ‘stakeholder value’ BDO practices good corporate governance. . BDO Governance in Practice 3. 1. Transparency Report Due to the EU’s 8th Directive on transparency reporting being adopted, in April 2008 the Professional Oversight Board published the Statutory Auditors (Transparency) Instrument (2008), requiring auditors of companies with a public interest to publish annual transparency reports. It also detailed requirements that such reports must meet, including systems of q uality control, independence practices and procedures and information about the company, i. e. he structure and the management. The BDO Transparency Report (2012) is available at: http://static. bdo. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf . Transparency reports are used to demonstrate the quality of audit processes and practices of a company and are also used to encourage a high level of confidence and trust from stakeholders and the business community. BDO also provided a statement of compliance with the Audit Firm Governance Code (2010), which can be seen in Appendix A. The transparency includes details of the Governance Structure of the UK Firm, including the management and implementation of independent non-executive directors, the values of the company, the Internal Quality Control System, the Risk Management Control System and details the policies and procedures regarding independence, whistleblowing, professional development and partner remuneration. 3. 2. Statement of Compliance with the Audit Firm Governance Code One of the most important aspects of the Transparency Report is the Statement of Compliance with the Audit Firm Governance Code. Some of the key aspects of which include compliance with: * the owner accountability principle- the Partnership Council reviews decisions made by the Leadership Team, the management * the management principle- strategic and operational leadership is provided by the LT * the professionalism principle- the whole firm is committed to quality work and professional judgement and values. The firm’s management and the Head of Risk and Quality reinforce the appropriate ‘tone at the top’, instilling professional and ethical values in the firm. BDO employees are expected to comply with an internal code of conduct * the Involvement of independent non-executives principle- BDO appointed Independent Non-Executives in July 2008, comply with the same independence requirements as our partners and employees and they have sufficient experience and expertise to command the respect of the partners * the Compliance Principle- BDO have policies and procedures to ensure they comply with professional standards and applicable legal and regulatory requirements * the whistleblowing policy- all actions arising out of incidents of whistleblowing, are reported to the Head of Risk and Quality who will make an annual report the Internal Reporting Principle- LT, Partnership Council, Audit Committee and Risk Committee are supplied with information in a timely manner and in a form and of a quality which enables them to discharge their duties * the Financial Statements Principle- BDO publish annual audited financial statements in accordance with UK GAAP While BDO provide a very clear statement about how compliant they are with regards to the Audit Firm Governance Code, we must look at the FRC’s ‘BDO LLP- Audit Quality Inspection, 2013’ which considered the corporate governance compliance of BDO in order to get a true understanding of their standard of corporate governance compliance. 3. 3. FRC Annual Review of BDO The FRC found that in most areas there were appropriate policies and procedures in place for its size and client base and they found that all the statements that were made in the Transparency Report were consistent with their understanding of BDO’s policies and procedures of the firm. However, when the FRC reviewed the audits BDO carried out themselves on other companies, they found that a number of governance codes were not being adhered to: * Firstly, they were not always providing a high standard of quality auditing, failing to challenge explanations and inputs from managers, they did not always report the disclosure deficiencies which were identified to the Audit Committee and there was a lack of adequate communication with the Audit Committee with regards to inaccurate information, which led to safeguards that had been put in place not being properly assessed. Secondly, the FRC found that the audits were not always being reviewed thoroughly enough and audit quality issues and omissions in reports were not being identified. * Thirdly, BDO were found to not have complied fully with ethical standards in a number of different ways; * The business plan inferred that fees should be set lower if non-audit fees are likely to be earned, this goes against their own required ethical standards and their own * Performance evaluation criteria including the cross-selling of non-audit services * The list of entities which partners held shares and could generate a conflict of interests was not up to date. A more robust set of procedures was suggested to ensure that this list was kept up to date in future Lastly, the Internal Quality Review was not of a high enough standard, it did not provide a sufficient level of detail and clarity of explanations of significant findings. 4. Conclusion We can see that BDO go to great lengths to try and ensure that they are fully compliant with corporate governance codes and regulations, not only with their policies and procedures a nd the way the company is managed but also with governance structure of the company and the values and focus of the aims and objectives of the company. They also have a strong focus on transparency and ethics within in their business and this is linked to their value of providing great customer client relationships with professionalism, honesty and integrity. They also go to great lengths to aid the companies with which they work, in complying with corporate governance codes, again this is all in the name of developing excellent quality and trustworthy client relationships, in order to maintain and improve the success of their business. However, as we can see from the FRC review, there are gaps in their governance compliance, in particular with internal reporting and ethical standards, but it will have to be seen in the coming years of reviews if the increase in transparency and an even greater focus on corporate governance will lead to BDO closing such gaps. 5. Bibliography * BDO LLP UK, ‘Transparency Report’, 2012, Available Online at: http://static. do. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf [Accessed 02 May 2013]. * BDO LLP UK Website, 2013, ‘About Us’, Available Online at: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment [Acc essed 02 May 2013]. * BDO LLP UK, 2012, ‘Corporate Governance for TMT Businesses’, Available Online at: http://static. bdo. uk. com/assets/documents/2012/03/Corporate_Governance_for_TMT_Businesses. pdf [Accessed 02 May 2013]. * Crump, R. , May 2012, ‘Mid-cap market calls for mandatory governance code’, Financial Director Website, Available Online at: http://www. financialdirector. co. k/financial-director/news/2180374/mid-cap-market-calls-mandatory-governance-code [Accessed 02 May 2013]. * Financial Reporting Council, 2013, ‘BDO LLP: Audit Quality Inspection’, FRC Website, Available Online at: http://www. frc. org. uk/Our-Work/Publications/Audit-Quality-Review/Public-Report-BDO-LLP. aspx [Accessed 02 May 2013]. * ICAEW, 2013, ‘The Audit Firm Governance Code’, ICAEW Website, Available Online at: http://www. icaew. com/en/technical/corporate-governance/audit-firm-governance-code [Accessed 02 May 2013]. * Keynote, 2013, ‘Account ancy Marketing Report’, Available Online at: https://www. keynote. co. uk/market-intelligence/view/product/10674/accountancy? edium=download [Accessed 02 May 2013]. * Dr Lashgari, M. , 2004, ‘Corporate Governance: Theory and Practice’, The Journal of American Academy of Business, Cambridge, Available Online at: http://tharcisio. com. br/arquivos/textos/13200724. pdf [Accessed 02 May 2013]. * Mitchell Van der Zahn, J-L. W. , 2008, ‘Special Issue on: Financial Reporting, Transparency and Corporate Governance: Issues in Volatile International Markets’, International Journal of Accounting, Auditing and Performance Evaluation, Vol. 7, Nos 1/2, pp: 61-93, Available Online at: http://www. inderscience. com/info/ingeneral/cfp. php? id=962 [Accessed 02 May 2013]. * Roberts, J. ‘The Theories behind Corporate Governance’, Having Their Cake website, Available Online at: http://www. havingtheircake. com/content/1_Ideas%20that%20shape%20the%20world/fa ct%20and%20opinion/The%20theories%20behind%20corporate%20governance. lnk [Accessed 02 May 2013]. * Turnbull, S. , 2002, ‘Corporate Governance: Its scope, concerns and theories’, Corporate Governance: An International Review, Volume 5, Issue 4, Available Online at: http://onlinelibrary. wiley. com/doi/10. 1111/1467-8683. 00061/pdf [Accessed 02 May 2013]. * Tricker, R. I. , 2012, ‘Corporate Governance: Principles, Policies and Practices’, Oxford University Press: London, (2012). *