Thursday, September 3, 2020
A paper inspecting womens requirements for equivalent political portrayal. This paper contends that ladies must hold increasingly political situations in their countries governments. The paper portrays that ladies are 50% of the populace and along these lines ought to have their 50% of their vote spoke to by ladies. It exhibits that ladies delegates from industrialized nations showed more prominent worry over issues, for example, conception prevention and childcare, equivalent compensation for easygoing work, governmental policy regarding minorities in society and lewd behavior measures, and those in creating nations, concentrated more on access to youth vaccination, perfect and steady water gracefully, conveyance of essential human services administrations and moderate food sources. The paper delineates those earth shattering ladies who have held high political office. The Second Global Congress of Women in Politics led an investigation on the nearness of ladies in national parliaments all through the world and found that, over the most recent 25 years, the cooperation of ladies in parliaments from 1975 to 1998 became just somewhat from 11% to 12. We will compose a custom exposition test on Ladies in Politics or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page 7% (Kyodo 1998). Ladies in Nordic nations have the most elevated pace of interest at a joined normal of 36.7% in the two places of Congress. Bedouin ladies have the most minimal degree of cooperation at just 3.3%. Asian figures rose from 3% to over 12% over the most recent 25 years, however there is nothing energizing about this, since Asia holds more than the all out total populace, half of which is female. (Kyodo)
Saturday, August 22, 2020
Viking Longships Paper The Vikings are people groups that were initially from Scandinavia. Scandinavia is currently Denmark, Norway, and Sweden. From the eight to the eleventh century, these individuals initially alluded to as Norsemen assaulted puts in Europe and different nations they became alluded to as Vikings. The name Viking, starts from the spot Viken in the Oslofjord. The Oslofjord is a straight south-east of Norway. Vikings are known for pillaging from different social orders. They are normally indicated that the entire Viking country went out to help on these assaults at the same time, they were done for the most part autonomous by chieftains that got men who were happy to help and longships. Viking Longships are the warships of the Vikings. These boats were utilized for the most part for assaults as a result of their capacity to travel quickly in beach front waters, untamed waters, streams, and estuaries and travel significant distances. The Longships are as a rule in the middle of twenty to thirty-five meters in length. The biggest Longship found was at Roskilde Harbor, which is in Demark, and it was 35 meters long. It had the ability to convey 72 paddles and a team of 100 men. Tree-ring investigation puts this boat to be made around 1025 A. D. The Longships for the most part conveyed between twenty to sixty Viking warriors. The boat was likewise large enough for all the gear that the Vikings needed to ship, and the plunder that they looted. These Longships were light-weight and solid. They were made with a square sail. The square sails were made of woven fleece. The sail could be pulled down over the group to secure them during harsh tempests. We will compose a custom paper test on Viking Longships explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Viking Longships explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Viking Longships explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer The sail is the thing that permitted the Longship to cruise so rapidly all through difficult situations and different waters. The sail in mix with the paddles took into consideration the Vikings to cruise through open seas straight through and afterward change to utilizing the paddles when they were close to assaults. The Longships likewise included a shallow body that permits the boat to cruise up onto the sea shore or sail through streams. This additionally supported with attacking towns that have focuses on the stream. Skilled workers in that time would make the pontoon contrastingly by first parting an oak treeÃ¢â¬â¢s trunk into long, meager boards. The experts joined the sheets along with iron nails then to a solitary durable bottom and afterward to one another, with one board covering another. The Vikings utilized this clinker procedure rather than the more utilized strategy for building the skeleton of the frame first. Specialists at that point separated the floor timbers to the bottom of the pontoon and not the structure. This made adaptability, speed, mobility inside the vessel. Current imitations of Viking Longships have reached up to fourteen bunches and could be firmly contrasted with the speed of present day boats. Viking Longships were fundamentally with no acculturated religion and their boats frequently were made with a mythical beasts head on the bow of the boat to shield them from detestable ocean spirits. The Longship was an incredible bit of leeway to the Vikings. At the point when a boss or pioneer kicked the bucket, the Longship was here and there covered in the grave with the pioneer or boss. The Vikings accepted that this training would support the dead boss or pioneer rapidly sail to Valhalla. Some dead Viking warriors were put in their boats when they died. The boat would then be determined to fire and they would cruise away gradually. The Viking Longships fundamentally made the Viking Age, from 800 to eleven hundred A. D. A confusion about this period is that the Vikings were the main gathering of boorish individuals who were running about looting social orders, yet in reality this was only a period where this was practically typical. There were a greater number of gatherings than simply the Vikings ravaging social orders at the same time, the Vikings were only the best at doing it. The model of the Longship prepared for different models of boats. The Vikings essentially had a kind of new innovation. References: (THE VIKINGS) (Hauge, 2002) (Fitzhugh, 2005)
Friday, August 21, 2020
Prostitution is the business or practice of going for sexual relations in an unbridled manner, it remembers exchange for cash or other significant things. A lady who participates in sex for cash or a man who sells oneÃ¢â¬â¢s capacities, ability or name for a commendable reason for existing are remembered for prostitute. Individuals who work for prostitute is a sort of sex laborer and it is one of the area in the sex business. Various nations have distinctive legitimate status in prostitution.It can be admissible and unregulated, it likewise can be implement or unenforced wrongdoing to a managed calling. Thinking about varying suppositions abuse and victimhood, sexual orientation jobs, sex uniformity, imbalance, morals and profound quality and opportunity of decision. As per the Prostitution law and Prostitution by nation, here is the insights of legitimization around the world. We can see that prostitution in a large portion of the nations is illicit. It tends to be viewed as a typ e of misuse, for example, in Norway and Sweden it is unlawful purchasing the sexual administrations, yet exclude to sell it.So in Norway and Sweden if individuals purchased the sexual administrations it will be carry out a wrongdoing, anyway the whore won't be perpetrate as a wrongdoing. On another hand, in Germany and Netherlands it is a real occupation, prostitution is managed as a calling, everybody selling the sexual administrations on the road won't be carry out as a wrongdoing. In a portion of the nations with solid religion conviction for instance Muslim nations, prostitution is a wrongdoing, the whores who serve sexual administrations will confront serious punishments even capital punishment.
Tuesday, June 9, 2020
Research Report: Ratio Analysis, Stock Price Analysis (Research Paper Sample) Content: Financial Research ReportAuthors NameInstitutions NameDate Financial Research ReportIntroduction As the financial manager, I have a responsibility to conduct a thorough research on an investment venture that would align to my client investment goal. For this reason, I would be conducting a research on one of the U.S publicly traded organization which would fit my clients profile and the one that will be in line with the clients investment goals. Basically, the U.S publicly traded organization chosen for my client will be Apple Inc. With these considerations, the paper will start with background of the company. It will then be followed by rationale for selecting this company and supporting recommendations based on the company financial analysis. In essence, based on the financial review of the company I will have to take into account of the clients risk level while deciding on the company the client will be investing his cash. Background of Apple IncApple Inc is usuall y a multinational organization that deals with production of personal computers, computer software, consumer electronics and servers. Basically, Apple Inc is multinational technology organization with its headquarter California. It hardware products comprises of iPad tablet computers, iPod, Apple watch smart-watch, Apple TV, as well as iPhone smartphone (Apple Inc Investors Relations, 2015). The company was founded in the year 1976 with the aim of developing and selling personal computers and by January 1977, Apple was integrated as Apple Computer Inc and was renamed Apple Inc. In essence, Apple Inc is the global leading information technology organization by revenue, global biggest technology organization by total assets as well as the global second-biggest mobile phone producer. It is also the world largest publicly traded organization in terms of market capitalization valued at over $700 billion in the year 2014. It employees over 115,000 staffs and maintains around 478 retail s tores across 17 nations. Currently, Apple Inc designs and produces mobile communication devices and personal computers, and sells a wide range of associated services, accessories, software, networking solutions, applications as well as third-party digital contents. It also distributes and trades digital applications and items through Mac App Stores, the iTunes Store, iBook Store as well as App Store (Apple Inc Investors Relations, 2016). Rationale for Apple Inc Stock The choice to invest in Apple Inc stock for my client is driven by numerous aspects such as Apple Inc past financial success, its commitment to innovation, its stock prices as well as the consumer loyalty in this firm. To start with, since the establishment of the iPod in the year 2007, the company has experienced significant growth and is now the most successful organization in the globe. For instance, it has been ranked as the global leading information technology organization by revenue as well as global leading tech nology organization by the total assets. It is also ranked as the world largest publicly traded organization in terms of market capitalization valued at over $700 billion as of 2014 as well as the most valuable branding in the globe. Its annual revenue has experienced significant increase over the past decades with annual revenue as of 2010 being $65 which has grown significantly to around $127.8 billion in the year 2011 to around $233 in the year 2015 (Morningstar, 2017). This trend is expected to increase by the end of this year and in future. Actually, Apple global annual revenue by the fiscal year 2015 was approximately $233 (Apple Inc Investors Relations, 2015). This amount accounted for around 1.25% of the U.S total GDP. Further, I chose Apple Inc due to its worldwide brand loyalty. Basically, Apple Inc enjoys high level of the brand loyalty and it has the global most valuable brand for around four years consistently with a valuation in the year 2016 of approximately $178.1 b illion. Further, Apple Inc stock would be the best for my client since its stock prices has shown significant increase between the year 2001 and 2014 where the price rose as from $1.47 to around 110.38 and has also continued to show an increasing trend in 2015 and 2016 (Morningstar, 2017). In addition, its price to earnings was also ahead of the market share which was as a result of product innovation as well as the expected brand loyalty. Besides, innovation, Apple Inc is also well-known for its reinvestment in the current product line such as production of iPod Mini, iPod Nano, iPod Shuffle, iPod Touch as well as iPod Classic to the current iPad. Generally, Apple Inc stock would be a greater investment for the client since the company is still developing some innovative products such as the Apple Pay which is expected to result in extra growth in future. Reasons Why Apple Inc Stock is A Suitable Investment for My Client Based on the Clients ProfilePrior to selecting the stock for the client, one had to determine the clients profile and then align it with the stock which would help meet his or her goals. Thus, before making any recommendation on the best stock to invest in, one should understand his or her investors better. For instance, some investors usually like to purchase stock and then hold them in order to get some increase in value over some long period while other investors like to purchase stock and then quickly sell them to get quick profit. Based careful analysis of the firm and the type of investors that would be greatly interesting in investing in such a firm, I feel that to invest in Apple Inc stock, the clients profile would be the one that is balanced with a medium risk. With these facts, my client would fit this profile. The client has huge capital and thus is interested in investing in long-term gains instead of buying stock and then selling them quickly to get quick return and is therefore willing to experience some mild market fluctuatio ns. In fact, the client does not care about the time it would take to sell the stock, but instead, he is interested in a logical investment which would increase in value with time. Ideally, this stock would be suitable for my client since given the fact that Apple is a multinational corporation and that is very innovative, there is a high probability that the stock in this company would experience higher growth in future which would be advantageous for my client. Thus, to get significant gains in this company, I would encourage my client to purchase good amount of the stocks and then hold them for some period before selling them in order to develop some capital. With such strategy, Apple Inc stock would be ideal for the client as will enable the client to invest in its growth stock and be able to develop some returns in future. Financial Ratio Analysis of Apple IncIn determining whether Apple Inc stock is the best for my client, a financial ratio analysis would be of greater help. Financial ratio analysis would assist in determining financial health of Apple Inc. This would be achieved by analyzing the past three years of the company financial statements. In essence, financial ratio analyses are helpful since they would assist in assessing the organizations current financial health and stability and its financial prospective. From my clients profile, following financial ratios would be of greater help in analyzing Apple Inc; quick ratio, debt-to-equity ratio, current ratio, basic earning power as well as earning per share. Current ratioThis is usually a financial ratio used in assessing an organizations liquidity level over time. It usually shows proportion of the current assets of an organization in relation to the current liabilities (Penman Penman, 2007). This ratio is usually computed by dividing an entitys current assets with its current liabilities. With these considerations, Apple Inc current ratio for the past three years would be as follows;2014 = 6 8,531/63,448 = 1.082015 = 89,378/80,610 = 1.112016 = 106,869/79,006 = 1.35The results above show that for the last three years, Apple Inc current ratio has been increasing over time. In addition, based on the above results, it is evident that for the last three years, Apple Inc current assets outweigh its current liabilities. This is a clear indication that Apple Inc is not struggling to settle its current obligations using its short-term assets and therefore it means that Apple Inc is financially healthy.Quick ratioQuick ratio is a financial ratio used in measuring organizations level of liquidity. It usually shows whether an organization has sufficient funds and liquid assets in settling its current obligations, without liquidating its inventory (Penman Penman, 2007). In determining quick ratio of an organization, inventories are subtracted from the current assets and the balance is then divided by the current liabilities. With these considerations, Apple Inc quick ratio for the past three years would be as follows;2014 = (68,531 - 2,111)/63,448 = 1.042015 = (89,378 2,349)/80,610= 1.082016 = (106,869 2,132)/79,006 = 1.33Based on the above results, it is evident that the last three years since 2014, Apple Inc had an easy time in settling its current obligations using its liquid assets without liquidating its inventories. This means that Apple Inc is financial healthy and stable; thus, a good company to invest in for any potential investor. Earnings per ShareThis ratio helps in determining success as well as profitability of an organization. It usually measures or determines how much of an organizations net profit every common shareholder earned. In determining EPS of an organization, one divides organizations net income by its common shares outstanding...
Sunday, May 17, 2020
At the beginning of my teaching career I had a great deal of knowledge. I knew the educational jargon and the favored teaching strategies, but what I lacked was the wisdom to effectively utilize my knowledge. For me, teaching is a continuous quest to obtain the wisdom necessary to help my students learn. Sometimes this wisdom is obvious as I work with the Ã¢â¬Å"golden children,Ã¢â¬ the children destined for success. But more often than not, it has come from the Ã¢â¬Å"problem children,Ã¢â¬ those unmotivated, hostile and obstinate children who dare me to teach them. It is the Ã¢â¬Å"problem studentsÃ¢â¬ that get the credit for making me a better teacher. They are the ones that force me to seek the wisdom necessary for success. They are the ones that challengeÃ¢â¬ ¦show more contentÃ¢â¬ ¦There are no shortages of rationalizations available to explain student failures. I refuse to deal in rationalizations. I believe in my ability to make a difference. It is impossible for me to separate myself from the successes and failures of my students. My students hear every day through my words and actions, Ã¢â¬Å"I will not let you fail.Ã¢â¬ 2) Know what you want- Negativity has no place in a classroom. My students know that I take my teaching seriously and that I expect them to do so also. As a teacher if I do not respect what I do then why should my students? Negativity, cynicism, and apathy are the biggest threats to effective teaching. Students whining and complaining destroy classroom learning. The most important characteristic of an effective classroom is respect. Through words and actions students should at all times be required to demonstrate a respect for learning. Learning can only flourish in a climate of optimism and positivity. It is my job to demand the high expectations that will insure a positive environment in my classroom. This does not always make me the most popular teacher, but my main goal should never be to be popular. Some teachers confuse success with being liked by their students. They find it easier to indulge the students than to require the level of expectations necessary for succe ss. Enforcing high expectations does not always result in popularity, but it always leads to student success.Show MoreRelatedMy Philosophy Of Teaching Philosophy911 Words Ã |Ã 4 PagesTeaching Philosophy When I think about my teaching philosophy, I think of a quote by Nikos Kazantzakis, Greek writer and philosopher. 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Wednesday, May 6, 2020
Essays on Financial Ratios Assignment Financial Ratios] The overall financial performance of Calvin Community Clinic shows improvement over the one year period from FY 2008 to FY 2009. The current ratio has improved from 2.10 to 2.20 in 2009 which is indicative of the companyÃ¢â¬â¢s increased ability to payoff its debts over the upcoming business cycle (Motley, 1984). An increase in the current ratio shows a better liquidity position of the company; it is a simple comparison of current assets to current liabilities which should normally be in the ratio of 2:1. Consequently the acid test ratio also shows an increase, this ratio gives a better picture of CalvinÃ¢â¬â¢s liquidity as it includes all current assets besides stock, which in this case might include medicines or other related surgery items. The working capital management shows a significant improvement with the accounts receivable period falling from 15 days, the average payment period has also decreased by two days leading to an increase in the cash on hand days from 5 to 15. These are also measures of CalvinÃ¢â¬â¢s liquidity position and they reflect better cash recovery techniques used to improve the cash management operations. Both Fixed asset turnover and Total asset turnover show advancement as compared to the previous yearÃ¢â¬â¢s ratios (Troy, 1990). The fixed asset turnover has increased by 1.04 times as compared to the total asset turnover that has only shown a little improvement of 0.06 times which means that Calvin Co. has increased its ability to improve cash on fixed assets but current assets still need to be utilized in a ways that increase their cash generating ability so that the total asset turnover improves in line with fixed assets. The operating margin has significantly improved from 0.03 to 0.10 which is in line with the increase shown by the return on total assets pointing to better utilization of assets and an increase in the total revenue. The long term debt to asset ratio and debt service coverage have also enhanced greatly referring to the fact that the company has enough net assets to payoff its long term debts and finance costs. The age of plant has increased by a total of 2.2 years which means that the company is marinating its plants well but this might also be indicative of the fact that the company has been charging a lower amount of depreciation or might have changed its depreciation policy. On the whole, Calvin Co.Ã¢â¬â¢s liquidity is suggestive of rigorous working capital management and an impressive cash recovery department (DC Gardner Group, 1990). The increased revenue can be because of two reasons; either due to the good reputation that Calvin Co. has built over the year that attracts a lot of patients to this clinic or because of the increased fees that the clinic has started charging over the year. More information is required to analyze this area. Also, the increase in the age of plants might mean that the clinic is trying to hold onto old assets rather than purchasing new ones so they might have decreased current costs, therefore showing an improvement in the clinicÃ¢â¬â¢s current financial position. References Troy, L. (1990). Almanac of business and industrial financial ratios. Englewood Cliffs, N.J: Prentice-Hall. Morley, M. F., Institute of Chartered Accountants of Scotland. (1984). Ratio analysis. Berkshire, England: Published for the Institute of Chartered Accountants of Scotland by Gee Co. DC Gardner Group. (1990). Ratio analysis. DC Gardner Group plc.
Question: Discuss about the Business Strategy and Environment. Answer: Introduction: It is necessary to identify the stakeholders associated with the economy of a nation in making relevant disclosures. In this case, the government, the domestic and foreign firms, the national community and the suppliers, which possess the highest priority in the nation. This is because with the increasing negative impact of global warming, it is necessary for the stakeholders to make relevant CDP disclosures in order to comply with the relevant accounting standards. Thus, the role of the stakeholders is crucial to establish the relationship between CDP and country disclosures. Economic performance of the nation: The economic performance of a nation is an impending factor to ascertain whether the environmental issues are mentioned in the priority list. For instance, the governments of the big European countries have made it mandatory for all the firms operating in the countries to include CDP disclosures in their annual reports. Disclosure of such information would help the government of nation to determine the carbon emissions and adequate steps could be taken to improve the environmental sustainability of the country. Theoretical structure: The theoretical structure associated with the voluntary disclosures comprise of different constituents of disclosures. There are different theories, which would help in identifying the country specific determinants of voluntary disclosures through CDP. The most notable frameworks for creating the base of theoretical structure include the stakeholder framework and legitimacy theory. According to this theory, the success of a nation is largely dependent on the CDP disclosures of the organisations in the nation and their relationships with the associated stakeholders. The main reason for choosing the stakeholder theory in this study is to compare between the stakeholder and social issues. The social issues are those concerns, which need to be the subject matter of regulation and legislation. The legitimacy theory, on the other hand, help in assessing the legality of the corporate disclosures of a nation. Therefore, it helps in identifying the particular events, which act as a threat to the legitimacy of a nation. Literature Review: Authors Date Title Journal Type of Paper Empirical Summary related to contribution of the research questions Eleftheriadis I. M. Anagnostopoulou E. G. 2014 Business Strategy and the Environment Relationship between corporate climate change disclosures and firm factors Journal No The researchers have acknowledged the climate change as the primary source of economic, physical and social risks to the worldwide communities. Therefore, this article aims to evaluate the association between the disclosures related to environmental information and additional organisational factors. The disclosures of the organisations, which are listed in Athens Stock Exchange and the organisational factors like leverage, size and profitability are chosen as the variables for this research. The disclosures of the corporate climate change have been chosen as the dependent variable and the above-mentioned organisational factors are selected as the independent variables. It has been found that corporate climate change disclosure is intensely related with the firm size; however, it does not possess any linkage with leverage and profitability. However, there is a scope for further investigation in future through selection of a large sample size and inclusion of additional organisational factors. Luo, L. Tang, Q. 2014 Pacific Accounting Review Carbon tax, corporate carbon profile and financial return Journal No The research paper focuses on evaluating the effects of carbon tax on the market return of the Australian organisations. In addition, the researchers have taken into account the varying impact of tax on individual organisations having diverse carbon profiles. These include several influential dynamics like cost of emission, policies pertaining to climate change and carbon disclosure. From the application of the proposed methods, it has been found that carbon tax has negative influence on the wealth of the shareholders, since it is gauged by abnormal returns. Depoers F., Jeanjean T. Jrme T. 2014 Journal of Business Ethics Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports Journal No According to the researchers, carbon emissions lead to global warming and this has been a serious menace to the human beings. Therefore, the organisations are engaged in providing voluntary disclosures on greenhouse gas emissions through various communication modes to address this issue. The theoretical framework used for this research includes stakeholder theory, which focuses on assessing the influence of carbon management on the society. From the results obtained, the researchers have concluded that the managers of the organisations acclimatise their strategy of disclosures for fulfilling the information requirements of the associated stakeholders. This research could be enhanced by extension of the information scope examined through accumulation of country samples. Rankin M., Windsor C. Wahyuni D. 2011 Accounting, Auditing Accountability Journal An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence Journal Yes The article focuses on examining the relationship among reporting of greenhouse gas emissions, internal systems of an organisation, peripheral privately promulgated advices and trading of EU ETS. The theory pertaining to institutional governance systems has been chosen as the major theory to progress ahead with the research. The descriptive statistics have been used, from which it has been found that the firms disclosing both approved and non-approved have greater quality of corporate governance. Freedman M. Jaggi B. 2005 The International Journal of Accounting Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries Journal No The research paper aims to investigate the pollution-related disclosures and greenhouse gases on the part of the organisations in those countries, which have adopted the ratification of the Kyoto Protocol. The major countries, which could not be included are USA, Australia and Switzerland. The stakeholder theory and legitimacy theory have been taken into consideration for this research to depict a convincing doctrine for disclosures of environmental pollution. It has been obtained that Kyoto Protocol has been highly effective, as the firms, which have adopted the same, are making higher pollution disclosures. However, the disclosures need to be consistent to meet the information requirements of the stakeholders. Kolk A., Levy, D. Pinkse, J. 2008 European Accounting Review Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure Journal No This article investigates the responses of the corporate organisations regarding climate change associated with the creation of reporting mechanisms for GHG. The theories pertaining to governance and institutionalisation are illustrated to gain an insight into the research topic. In this case, the country wise corporate disclosures have been made using the process of descriptive analysis. From the evaluation, it has been inferred that the carbon disclosure projects have compelled the instructional investors to urge firms to make relevant environmental disclosures relating to the activities of climate change. However, this research could be improved further with the help of trading regimes related to carbon emissions in future, which would help in examining the disclosures accurately. Luo L., Tang, Q. Lan Y.C. 2013 Accounting Research Journal Comparison of propensity for carbon disclosure between developing and developed countries Journal No The journal concentrates on investigating the variations in carbon disclosures between developed and developing nations and the function of availability of resources to describe such variations. The resource-constraint theory has been described to construct the literature of this research. From the findings, it has been inferred that the organisations in developing nations are highly ineffective in making carbon disclosures due to non-availability of financial resources. However, the firms selected in this research are large; thus, the small and medium-sized firms are ignored in this research. Iatridis, G.E. 2013 Emerging Markets Review Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance Journal No The research paper concentrates on measuring the quality of environmental disclosure in an advanced emerging nation of Malaysia. In addition, it examines the association between the quality of disclosure, corporate governance and its influence on the perceptions of the investors. It has been found that the environmental disclosures are positively correlated with corporate governance, which add relevant values and improve the perceptions of the investors. Lee, S. Y., Park, Y. S., Klassen, R. D. 2015 Corporate Social Responsibility and Environmental Management Market responses to firms' voluntary climate change information disclosure and carbon communication Journal No This paper concentrates on evaluating the impact of voluntary carbon disclosures of the firms on capital markets on Korea between 2008 -2009. From the results obtained, it has been found that the CDP of disclosures of the firms have negative relationship with the market. This implies that there investors do not consider the carbon disclosures as a major factor, instead, they are worried about the costs of organisations in order to address global warming. The researchers have also that the Korean firms could mitigate such market shocks through release of the news in media. Andrew, J. Cortese, C.L. 2012 Australasian Accounting, Business and Finance Journal Carbon disclosures: comparability, the carbon disclosure project and the greenhouse gas protocol Journal No The current research has aimed to evaluate the carbon disclosures from the different Australian companies. It has been observed that the data production help in assisting the Australian companies to set their positions in the market. It has been claimed that the disclosure process could make the market sensitive to the international environment problems like climate change. It has been found that Australian firms have not been effective in making relevant financial disclosures, as the Kyoto Protocol has not been adopted. Logical argument: According to Freedman Jaggi (2005), the Kyoto Protocol has been highly effective in making relevant financial disclosures. The sample size selected for the research comprises of 120 organisations from 20 nations. The pollution disclosures are chosen as the dependent variable and the remaining as the independent variables. In order to test the variables, regression analysis has been utilised to ascertain the effects of the emissions of carbon dioxide on the pollution disclosures of the Kyoto organisations. It has been obtained that Kyoto Protocol has been highly effective, as the firms, which have adopted the same, are making higher pollution disclosures. However, the disclosures need to be consistent to meet the information requirements of the stakeholders. As cited by Luo, Tang Lan (2013), the researchers have distinguished between developing and developed countries to assess the quality of carbon disclosures. 15 developed and developing nations have been selected for this research having different legal and socio-political environments. The carbon disclosure has been taken as the dependent variable and the developing nations and financial resources are selected as the independent variables. From the findings, it has been inferred that the organisations in developing nations are highly ineffective in making carbon disclosures due to non-availability of financial resources. However, the firms selected in this research are large; thus, the small and medium-sized firms are ignored in this research. Therefore, this research could be improved further by taking into account the different firm sizes for making better inferences. 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