The 2010 Annual Report of PSA Peugeot Citroen Essay

The 2010 Annual Report of PSA Peugeot Citroen - Essay Example AMF is the French regulator or the counterpart of Securities and Exchange Commission (SEC) in the US. Its role therefore in the development of financial reporting in France would be the same as SEC. It is tasked along with SEC to develop principles on cooperation in the supervision of markets and market participants whose operations cross international borders (Casey, 2010). In the US, SEC adopts the issuance of FASB’s on accounting standards on financial reporting and so with the same reason that AMF will give the legal force by accounting standards set by the standard-setting board in France. The AMF was established with the task of ensuring or protecting public savings invested in financial instruments as well all other investment that would result or metalize in a public offering. It also has supervision of the prepared financial information as conveyed to investors. It has, therefore, is the purpose of effectively promoting the proper running of financial markets. Its contribution to France regulation of these markets extends in European and international level (International Monetary Fund, 2005). The European Union’s Fourth Directive allows four income statements format. Explain the structure of PSA Peugeot Citroen’s income statement on page 204 in terms of the options allowed under the Fourth Directive and IAS 1. In addition to AMF, the European Union’s Fourth Directive can affect how PSA should present is financial report to users. The said directive, in particular, allows four income statements format. Explaining the structure of PSA Peugeot Citroen’s income statement on page 204 in terms of the options allowed under the Fourth Directive and IAS 1 could give an insight how to interpret PSA’ financial statements for 2010. The structure of the company’s income statement on page 204 appears to be consistent with options allowed under Article 25 of the Fourth Directive of the EU (EUR.Lex, 2011). The format under Article 25 starts with turnover, which must be reduced by the cost of sales, to get the gross profit loss.  

Writing a Synthesis Essay :: Synthesis Essay

A synthesis essay should be organized so that others can understand the sources and evaluate your comprehension of them and their presentation of specific data, themes, etc. The following format works well: The introduction (usually one paragraph) 1. Contains a one-sentence statement that sums up the focus of your synthesis. 2. Also introduces the texts to be synthesized: (i) Gives the title of each source (following the citation guidelines of whatever style sheet you are using); (ii) Provides the name of each author; (ii) Sometimes also provides pertinent background information about the authors, about the texts to be summarized, or about the general topic from which the texts are drawn. The body of a synthesis essay: This should be organized by theme, point, similarity, or aspect of the topic. Your organization will be determined by the assignment or by the patterns you see in the material you are synthesizing. The organization is the most important part of a synthesis, so try out more than one format. Be sure that each paragraph: 1. Begins with a sentence or phrase that informs readers of the topic of the paragraph; 2. Includes information from more than one source; 3. Clearly indicates which material comes from which source using lead in phrases and in-text citations. [Beware of plagiarism: Accidental plagiarism most often occurs when students are synthesizing sources and do not indicate where the synthesis ends and their own comments begin or vice verse.] 4. Shows the similarities or differences between the different sources in ways that make the paper as informative as possible; 5. Represents the texts fairly--even if that seems to weaken the paper! Look upon yourself as a synthesizing machine; you are simply repeating what the source says, in fewer words and in your own words. But the fact that you are using your own words does not mean that you are in anyway changing what the source says. Conclusion. When you have finished your paper, write a conclusion reminding readers of the most significant themes you have found and the ways they connect to the overall topic.

Farley, Mowat’s “Never cry wolf” Essay

Farley, Mowat’s â€Å"Never cry wolf,† is a book based on the research of the lifestyle of wolves in the Arctic Circle. Mowat uses his experience to educate the society of the social ills conducted by the hunters towards the wolves. The book displays the risk that the wolf pack families face due to the human activities in the area. The title of the book acts as a symbol in reference to the story of the boy who cried wolf. The book thus enables the reader to think beyond the tile so as to form an opinion of the author’s message. The book challenges the human communities who are in charge of the nature around them. Humans tend to overstep their authority by infringing on the rights of the wolves. The analysis of the book educates the society of the inhumane activities that humans are inflicting on the animals. Different passages from the book Interpretation of the passage and meaning I was born and grew up in the farm and never knew what it was to have all I wanted or needed as a teenager in the late 20s The author talks of his life as a child. He was exposed to animals at an early stage in life due to his parent’s lifestyle. This is a contributing factor to his love for animals. That night the inevitable happened. We were awakened by the most frightful uproar. It seemed to consist of furious barking of a dozen dogs mingled with the roaring of the menagerie of lions The passage elaborates the intensity of the nature that surrounds him. The conflict between the dogs and the lions displays the fight for power amongst the animals. Then there were the birds. That spring Angus had bought me a field guide and with its help, I identified forty species that were new to me. The author’s exposure to different bird species enabled him to identify with the different lifestyles that they had. Angus developed a love for all forms of wildlife which in turn made him aware of the plight that the animals had. My most cherished images of the mountain country were not of the forbidding peaks but of the animals The author admits that he has a special place for the animals. The country has a number of natural resources that are fascinating to any visitor. Amongst all these features, he places priority on animals making them his favorite pastime. Although I would now commit such atrocities against some of the most beautiful creatures extant, I cannot honestly censor the boy who was for what he did then The author admits that his actions are reflective to that of other men. His treatment of the animals is not desirable initially. He learns how to appreciate all sorts of animals making him an advocate for their livelihood. â€Å"The wolf is a savage, powerful killer. It is one of the most feared and hated animals known to man and with excellent reason† Chapter 6, pg. 60. The passage showcases the dangers that the wolf portrays. Human beings often misinterpret the actions of the wolf due to its dangerous nature. Despite the fact that the wolf continues to become extinct, it poses a threat to the human beings who live next to the packs. This makes the world undesirable by man. â€Å"Evidence obtained by various Government agencies from hunters, trappers and traders seemed to prove that the plunge of the caribou toward extinction was primarily†¦ The intervention by the government saw the danger that the wolves are exposed to. Human activities were mostly responsible for these dynamics making them the number on culprits. This also displayed possible extinction of the breed of wolves if authorities continued to ignore the circumstances. â€Å"I had made my decision that, from this hour onward, I would go open-minded into the lupine world and lean to see and know the wolves, not for what they were supposed to be, but for what they actually are† Chapter 7, pg. 77. Morwat made a personal decision to protect the wildlife from the outside environment. One of the steps he takes is orienting himself with the lives of the wolves. This involves learning about the exact nature of the wolves instead of forming an assumption about them. This in turn will help remove the ignorance that he had so as to improve society’s awareness of the wolves. In conclusion, human beings are responsible for the surrounding environment. This involves observing the safety of all animals in and outside the wild. This is however, not the case in that the number of wild animals continues to diminish due to the human activity. The wolves are one of the animals that continue to face the wrath of human beings. The analysis of the book is thus ideal for the education of the public. This in turn will improve the existing relationship between man and nature.

Organizational Culture Moe s Southwest Grill Essay

Introduction The organization which I attended to analyze their organization, based on the three levels of culture discussed in class was Moe’s Southwest Grill. Over the past couple of years, my friends from Bloomington-Normal have raved about how good Moe’s food is. I thought that this class assignment would be a good opportunity to take up one of my friend’s offer to go to Moe’s. Doing so allowed me to get some great food and to further look into the company’s culture. From walking in, to getting food, and eventually leaving, it was evident what the employees at Moe’s believe in and the culture within the organization. Specifically relating to artifacts, espoused and enacted values, and basic assumptions, Moe’s organizational culture was extremely apparent. 1. Artifacts Artifacts, which are the obvious elements present in an organization, are the things an outsider, such as a customer, can see. Artifacts can be items such as sayings that are repeated in an organization, also known as mantas, the layout of the restaurant, and dress norms. All of these artifacts are easily observable at Moe’s. When you first walk into Moe’s, you are greeted with numerous employees saying the company’s classic line of â€Å"Welcome to Moe’s!† I found it interesting as the first employee says â€Å"Welcome to Moe’s!† it starts a ripple affect where every employee working pretty much stops what they are doing to say the classic line. By saying the line, it creates culture of hospitality and a