What was the most important cause of world war 1 - 1229 Words

What was the most important cause of World War 1 On Sunday 28th June, 1914, the heir to the Austro-Hungarian Throne, Archduke Franz Ferdinand, and his wife, were assassinated by Gavrilo Princip, part of a Serbian Terrorist Group, called the Black Hand at Sarajevo, the capital of Bosnia and Herzegovnia. This event and the tension between Europe was a trigger that set off declarations of war and resulted in World War 1. Tensions had been building up in Europe for decades through Nationalism, Imperialism, Militarism, and Alliances, and these tensions had reach such a point that an event was needed to break these tensions. This was the assassination of the Archduke. Therefore the assassination, Nationalism, Militarism, Imperialism and†¦show more content†¦Furthermore, Britain in particular, used its navy and merchant navy to dominate overseas trade, which also provided a source of irritation to the Germans. The Germans embarked on a program of massive naval spending in order to create a navy capable of challenging Britains domination of the sea. This caused considerable concern in Britain and tensions between the Germans and the Britain. Once the trigger was fired, the assassinationShow MoreRelatedDevry Hist410 Midterm Exam729 Words   |  3 PagesSUPPORT@ACTIVITYMODE.COM DEVRY HIST410 MIDTERM EXAM Question 1. Question : (TCO 1, 2) Analyze how imperialism and militarism contributed to the outbreak of World War I. Use historical examples to support your answer. Of the various causes of World War I, which do you think was the most important, and why? Question 2. Question : (TCO 5, 6) Identify and analyze the first two Russian Revolutions of 1917. Use historical examples to support your answer. In what ways did these revolutions radically change RussianRead MoreThe Main Long Term Causes of World War One Essay1142 Words   |  5 PagesThe main Long term causes of World War ONE (1914-1918) There was no single cause for the outbreak of the First World War. The causes are much more complex than those of the Second World War and include short, intermediate and long term factors that all culminated to cause the July Days in 1914. These factors include militarism, nationalism, imperialism, the alliance system, and industrialization as the long term causes. The intermediate causes included the crises inRead MoreThe Causes of World War 1 Essay843 Words   |  4 PagesWorld War 1 (better known as The Great War), was caused by a great many elements, some long-term, some short-term and the spark. Together these reasons created a brutal war involving many countries across the globe and also killing a vast number of the world’s population. In this essay, I will thoroughly explain what started this war and which reasons made it start sooner. What in my opinion was the least important reason, for the war starting was how much richer all the countries were gettingRead MoreCause and Effect on World War 1 Essay743 Words   |  3 PagesCause and Effect on World War 1 World War One, a huge conflict that sparked in 1914 and lasting all the way until 1918. The war was between the world’s greatest powers as two opposing sides; the Central Powers and the Allies. It was a chain of events that had started this was which consist of key features such as imperialism, alliances, growth of militarism, crisis, and nationalism. It was the result of these accumulating factors that had eventually evoked war. The effects on World War OneRead MoreWere Nationalistic Beliefs Ultimately Responsible for the Outbreak of the First World War1107 Words   |  5 Pagesoutbreak of the First World War? Can nationalism be held solely responsible for starting what is usually regarded as the most destructive war, at least in terms of human lives, the world had ever seen? The answer to this question is a solid no. Though nationalism played an important role in the outbreak of the war there are many other contributing factors which must be taken into account. Imperial ism, militarism, the arms race and the balance of power in Europe were all important factors that lead toRead MoreTo what extent was Germany to blame for the start of World War 11473 Words   |  6 Pagesï » ¿To what extent was Germany to blame for the start of World War 1? During the beginning of the 19th Century Europe was crossing a period characterized by great technological advancements and scientific optimism, but it was also subject to hostile relations between many of its main powers. These hostilities transformed into war on the 28th of June 1914,when a 19 year old terrorist, Gavrilo Princip, assassinated the heir to the Austro-Hungarian throne, creating the cause of war that one month laterRead MoreAustralia s Involvement During World War I911 Words   |  4 Pagesinvolvement in World War 1 was very important. World War 1 went from July 28th 1914 to November 11th 1918. It lasted 4 years over in Europe before it died down to a complete stop. There were long term tensions that caused the war and there were a lot of treaties and alliances involved. World War 1 started when Germany and Britain went to war on July 28th 1914. The war outbreak was greeted with great enthusiasm in Australia and other countries all over the world. There were many causes of the war. ThereRead MoreMilitarism, Nationalism, and the System of Alliances: The Causes of World War One1228 Words   |  5 Pagestheir family at home did not realize how much WW1 would change war forever. WW1, beginning in 1914 and ending in 1918 involved two major parties. The triple alliance, including Germany, Italy, and Austria-Hungary, and the triple entente, including France, Great Britain, and Russia fought the biggest War that the world had ever seen. We know the story, but when we read the between the pages, what were the underlying causes of the Great War that changed history? Through extensive research among primaryRead MoreCauses Of Ww2 And Appeasement During World War II1553 Words   |  7 Pages Causes Of WW2 and Appeasement As a result from World War 1 governments were in shambles, economies were destroyed, and leaders were lacking skills needed to maintain people in these conditions . The world was once again a ticking time bomb. Between the end of World War One and the start of World War Two these effects were felt all over the world. Many people have different ideas on how World War Two was caused. However it was not one single event that set of the war, it was an accumulationRead MorePropaganda During The World War I1442 Words   |  6 Pages World War 1, a war starting in 1914 and ceasing in 1918, was a time when Britain took advantage of many types of warfare, such as aviation technology and chemical warfare, no exception to these more physical types of warfare was the increased use of propaganda. In Britain propaganda became an extremely effective tool of non-physical warfare, and the government and war offices used the resource to its full extent in many different ways. Although many uses for propaganda in war one were available

Buddhism from a Christian View - 920 Words

Buddhism from a Christian View When the word Buddha is spoken the thoughts of Zen, peace and tranquility may come to mind. To the over 300 million Buddhist’s throughout the world Buddhism is much more than a religion, it is a way of life. The path of a Buddhist can be summed up in three simple sentences. The first, lead a moral life. The second, be mindful of your thoughts and actions and lastly, develop wisdom and understanding. Buddhism is said to explain injustice within the world and at the same time provide its own code of ethics to live by, leading to true happiness. To understand Buddhism as a Christian you must first learn who Siddhartha Gautama was, what the four Noble Truths are, how it relates to Nirvana and finally how Buddhism parallels with Christianity. The majority of historians believe Buddhism originated in northern India sometime in 5th century B.C. Siddhartha Gautama, who is referred to as the Buddha was born into a rich family in now what is modern day Nep al. At the age of 29 Buddha vowed to find the key to happiness by observing the suffering of the world. He vowed to find a cure to this suffering and after six years he found what he called â€Å"the middle path†. Through constant meditation he was able to attain an enlightened state of being which in the viewpoint of Buddhists has the ability to end the suffering of the world. As a teacher of Buddhism the Buddha explains that having found what seems to be a genuine teacher, one has to put one’s trust inShow MoreRelatedBarrows Vs. Shaku And Dharmapal An Argumentative Analysis1469 Words   |  6 Pageshowever, to juxtapose Barrow’s arguementative skills in â€Å"Words of Welcome† to Shaku’s and Dharmapala’s skills in their argument for Buddhism. Upon an in depth analysis of both passages, it is clear that Shaku and Dharmapala supported their religion more effectively than Barrows did and ultimately helped the Western world, as a whole, gain a new-found respect for Buddhism. At first glance, Barrows’s â€Å"Words of Welcome† is simply a welcome to all the other members of the parliament. He uses vivid imageryRead MoreHealthcare Provider and Faith Diversity Essay1557 Words   |  7 Pagescompare the philosophies of three diverse faiths. The faiths chosen are Islam, Christian Science and Buddhism, and how they compare to Christianity. We will learn about basic beliefs, spiritual perspectives on healing, and the components of healing such as meditation, prayer and other rituals they follow. Furthermore, addressing the importance and perceptive of how to care for a patient with a different faith and cultural view. In the field of nursing we are in constant contact with patients ofRead MoreBuddhism And Christianity : The Ideals Of Social Structure And Society Of Their Era843 Words   |  4 PagesBuddhism and Christianity came about before 600 C.E. and reformed the ideals of social structure and society of their era. Both the Buddha and Christ taught during a large political collapse, focusing on the spirituality and morality of a person in society. These like monotheistic religious views both had a central doctrine but held different positions on how to acquire this truth. Buddhist and Christians teachings both challenged social norms by preaching equality among all both in gender andRead MoreSimilarities Between Christianity And Buddhism807 Words   |  4 Pagescompare religions to determine which views are acceptable and which ones are not suitable by specific preferences. The following is a comparison between Christianity and Buddhism. Buddhism and Christianity are both religions that have a substantial history and millions of dedicated followers throughout the world. In some ways, the two religions are similar, being based largely on the teachings of a single man; Siddhartha Gautama, the Buddha in the case of Buddhism, and The Lord Jesus Christ in the caseRead MoreThe Distinguishment Of Religions : Christianity Vs. Buddhism1389 Words   |  6 PagesThe Distinguishment of Religions: Christianity vs. Buddhism It is evident that religion is considerably a controversial topic across the globe that seems to bring up futile disputes between people. From the many religious extremist groups that have been the world, such as the Crusaders, the Islamic State of Iraq and the Levant (ISIL or ISIS), Al Qaeda, the Bodu Bala Sena (BBS); it is apparent that this certain topic evokes controversial views from enthusiasts. So why is this topic so controversialRead MoreBuddhism s Belief Of God1419 Words   |  6 PagesBuddhism hope to its adherents is to have a state of life in the afterlife where each individual can find his own way. They identifies their existence as god-like beings, who do not believe in an omnipotent creator God. Each individual discover and walk their own path. Nonetheless, Buddhism is not divine it just points the way to Nirvana. In the Buddhism religion they do not personally believe in God or a divine being. They do not worship, pray, or praise a divine being. Though the religion doesRead MoreAnalysis of Worlds Major Religions: Terminologies, Values, and Implementation in Daily Life1704 Words   |  7 PagesContents BUDDHISM 3 History Origin 3 Basic Beliefs 3 Sub-divisions 4 Teachings of Buddha 4 Four Noble Truths: 4 Eight-Fold path: 4 Role of Charity 5 CHRISTIANITY 6 History Origin 6 Basic Beliefs 6 Impact from other Religions 7 Sub-divisions 7 Teachings of Jesus 7 Role of Charity 8 DIONYSIAN AND APOLLONIAN 8 GNOSTIC AND LITERALIST COMPONENTS 9 REFERENCES 10 BUDDHISM History Origin Buddhism is a wide spread religion or philosophy which was originated from IndiaRead MoreApol 104 Critical Thinking Assignment Essay926 Words   |  4 PagesCritical Thinking Assignment APOL-104 June 25, 2012 Critical Thinking Assignment PART ONE: The Question of Origin In Buddhism, they do not teach nor do they believe that there is an all-powerful God that created the universe. They look to Buddha, the religion’s founder, for a model of how to behave. In the Buddhist view, the universe is infinite in both time and space and the universe is created and destroyed over and over again in a process we call natural evolution. The Question ofRead MoreFaith Diversity Essay examples1251 Words   |  6 PagesAbstract This paper will look and examine four diverse faiths: Christianity, Buddhism, Rastafarianism and Islam spiritual perspective on healing. In Christianity, prayer is a way that a person can stay healthy physically, mentally and spiritually. Health is viewed by having a strong spiritual relationship with the Lord and living ones life by the word of God. Buddhist need a balance of health both mentally and physically in order to achieve optimal health. They way that they are able to restoreRead MoreChristianity vs. Buddhism1258 Words   |  6 PagesTajimaroa Donavan Ingram Eng 1A April 3 2010 Research Essay Christianity vs. Buddhism There are many religions and sacred texts that have shaped complete civilizations and cultures. They have varied in their theories of creation and how man should live and act towards each other and nature. The more I study religions and sacred text the more I see that for the most part they are alike. Most of them share a view of love and peace towards all things living. What varies between them are simply

Definition and Examples of Alternation in Language

In linguistics, alternation is a variation in the form and/or sound of a word or word part. (Alternation is equivalent to allomorphy in morphology.) Also known as  alternance. A form involved in an alternation is called an alternant. The customary symbol for alternation is ~. American linguist Leonard Bloomfield defined an automatic alternation as one thats determined by the phonemes of the accompanying forms (A Set of Postulates for the Science of Language, 1926). An alternation that affects only some morphemes of a particular phonological form is called non-automatic or non-recurrent alternation. Before we get to examples of alternations, here are other terms that are often confused with alternation, but actually have different meanings: AllomorphFree VariationGradabilityInflection and Inflectional MorphologyPhoneticsPhonologyPronunciationSuppletion Spelling and Sounds Certain English nouns ending in the consonant /f/ form their plurals with /v/ instead: leaf but leaves, knife but knives. We say that such items exhibit an /f/-/v/ alternation. . .A somewhat different alternation is found in related words like electric (which ends in /k/) and electricity (which has /s/ instead of /k/ in the same position).More subtle is the three-way alternation occurring in the English plural marker. The noun cat has plural cats, pronounced with /s/, but dog has plural dogs, pronounced with /z/ (though again the spelling fails to show this), and fox has plural foxes, with /z/ preceded by an extra vowel. This alternation is regular and predictable; the choice among the three alternants (as they are called) is determined by the nature of the preceding sound.(R.L. Trask, Language and Linguistics: The Key Concepts, 2nd ed., ed. by Peter Stockwell. Routledge, 2007) From Phonology to Morphology [T]ypically, an allomorphic alternation makes the most sense phonologically if one looks at an earlier stage of the language. Here are [five] striking examples: foot feetgoose geesetooth teethman menmouse mice In this list of words, the different vowels in the plural arose in Prehistoric English. At that time, the plurals had an /i/ ending. English also had a phonological rule (known by the German word umlaut) whereby vowels preceding an /i/ became closer to the /i/ in pronunciation. At a later date, the ending was lost. In terms of the phonology of Modern English, the current allomorphy is doubly senseless. First, there is no overt ending to explain the alternation in the stem. Second, even if there were, English has lost the umlaut rule. For example, we feel no pressure at all to turn Ann into xEnny when we add the suffix -y/i/.Thus one big source of English allomorphy is the phonology of English. When English loses the phonological rule, or when conditions in the word change so that the rule no longer applies, the alternation often remains in place, and from then on it is a rule of the morphology.(Keith Denning, Brett Kessler, and William R. Leben, English Vocabulary Elements, 2nd ed. O xford University Press, 2007) Alternation and Voice The grammatical category of voice affords speakers some flexibility in viewing thematic roles. Many languages allow an opposition between active voice and passive voice. We can compare for example the English sentences in 6.90 below: 6.90a. Billy groomed the horses.6.90b. The horses were groomed by Billy. In the active sentence 6.90a Billy, the agent, is the  subject and the horses, the patient, is the object. The passive version 6.90b, however, has the patient as the subject and the agent occurring in a prepositional phrase ... This is a typical active-passive voice alternation: the passive sentence has a verb in a different form — the past participle with the auxiliary verb be--and it allows the speaker a different perspective on the situation described.(John I. Saeed, Semantics, 3rd ed. Wiley-Blackwell, 2009) Alternation and Predicative Constructions According to Langacker (1987: 218), predicative adjectives have a relational profile: they convey a quality, which functions as the landmark (lm) in the reduction, that is associated with the entity denoted by the subject of the utterance, which is the trajector (tr). Consequently, only elements with a relational profile can be used as predicates. Applied to the discussion of grounding elements, this entails that alternation with a predicative construction is only available for elements that express deictic meanings but profile the grounding relation, e.g. a known criminal - a criminal that is known, and not for grounding predications, which have a nominal profile. As shown in (5.28), comparative determiner units do not allow alternation with the predicative construction, which suggests them to have a nominal rather than a relational profile: (5.28)the same man ⇒ *a man that is the sameanother man ⇒ *a man that is anotherthe other man ⇒ *a man that is the other (Tine Breban, English Adjectives of Comparison: Lexical and Grammaticalized Uses. Walter de Gruyter, 2010)

To What Extent Is Britain a Democracy - 3466 Words

It can be argued that Britain is both democratic and undemocratic; this can be shown via a range of issues relating to British politics and the society in which we live. Democracy is a form of government in which supreme power is held completely by the people under a free electoral system. It states that all citizens have equal access to power and that all people enjoy the right to universally recognised freedoms. It is also the freedom of expression, speech and other civil liberties. The selection of Prime Minister remains undemocratic in the UK. Although society has the power to vote for a political party to govern the country in a general election, citizens cannot choose their Prime Minister. The leader of each party is elected by†¦show more content†¦Conservatives won 32% of the vote (came a close second) would then be awarded 32% of seats. In the previous electoral system, conservatives would be left with nothing and the views supported by 32% of voters would be ignored. Proportional representation allows smaller, less popular parties to gain a few seats in parliament which would allow their opinions to be represented, rather than ignored as they are in the current system. This mixed government would create a coalition. Parties would have to work together in order to reach agreement and decision, this could be a timely process and cause heated debate, resulting in a weaker, less productive government. For this reason, many believe that a simple majority rules system is more manageable and suitable for British politics although sometimes undemocratic. Voting age is currently restricted at 18. Once a British resident has reached this age they are eligible to vote in local, general and European elections. It is thought that at this age a person has reached a stable maturity and has an educated view about politics. Many believe that the age should be lowered to 16. There are criticisms and supporting statements to this idea that are being discussed nationwide. Many believe it is not fair that under the age of 18 you can legally; get married, have a child, and drive. A majority of the UK population areShow MoreRelatedâ€Å"A written constitution, rather than gradual reform, is now essential for the UK to claim to be a modern democracy.†1246 Words   |  5 Pages â€Å"A written constitution, rather than gradual reform, is now essential for the UK to claim to be a modern democracy.† This essay will look at how a written constitution, according to some, would make Britain a modern democracy and it is therefore essential that the meaning of this phrase is fully understood before it can be explored in sufficient depth. A written constitution would outline the structures and powers of government in broad terms and the relationship betweenRead MoreTaxation W/O Representation803 Words   |  4 Pagesindependence and separation from Britain once taxation without representation was imposed on them. The colonies struggled to earn their representation in the Parliament of their mother country. They were turned down repeatedly and this caused huge issues for the colonists; it was the complete reason for the Revolutionary War. Therefore, the demand for no taxation without representation was the primary force to motivate America against Britain and it was also a symbol for democracy. A primary cause is theRead MoreThe Formation Of Social Policy1658 Words   |  7 Pagestools in shaping people’s perceptions on political ideologies, and therefore will be evaluating the extent it plays on policies as well as social conscience. The United Kingdom has two main political parties, the Conservative party and the Labour party. Although the political system in the UK has always been a multiparty system, ultimately it is either of these parties which shape policies in Britain. They have several differences on many key issues and principles. On the political spectrum, the labourRead MoreIs Electoral Participation Necessary For Political Participation?1538 Words   |  7 PagesDemocracy is the rule of the people, therefore, for it to be at its full potential, citizens must participate in the decision-making process. However, for a large part of the public, political participation does not go beyond electoral participation. Nonetheless, even the most common form of political engagement, namely voting, is in decline (Whiteley, 2012, pp.37-38). Although electoral participation is not the ultimate measure of political participation, it is one of the most significant and easiestRead MoreEssay: to What Extent Was Japan M odernized by 1920s?1024 Words   |  5 PagesEssay: To what extent was Japan modernized by 1920s? Modernization is a process by which human beings progress in political, economic, social, intellectual and military aspects for the betterment of society as a whole. In the early 20th century, Japan achieved different levels of modernization in political, social, economic and cultural aspects. Although Japan still kept many traditional beliefs, it was the most modernized country in Asia at that time. Here, I will evaluate to what extent was JapanRead MoreTo What Extent Was Germany a Parliamentary Democracy? Essay1163 Words   |  5 PagesTo what extent was Germany a parliamentary democracy in the years 1900-1914? A parliamentary democracy is the power in Germany being shared amongst everybody. The positions are democratically elected by the population of the country. The way Germany was run is based upon the Constitution the power lies between the Reichstag, the chancellor and the Kaiser. Germany was a parliamentary democracy based on the constitution that Germany was run by. The Bundesrat being part of the constitution consistedRead MoreIs Islam a Religion of Peace?1879 Words   |  7 Pagesimplied that Islam, as a religion, is opposed to warfare, extremism and terrorist activities. On the contrary, in the realm of political science, democracy is the system of government that is set up on a high pedestal. Democracy is not only portrayed as inherently virtuous, but is also a system that ensures peace and harmony in any region. Both democracy and Islam thus claim the right to peace, however, the fact that Muslim majority countries often adopt a non-democratic system of government createsRead MoreThe Effects of Political Parties on a Democracy Essay examples841 Words   |  4 PagesThe Effects of Political Parties on a Democracy There are indeed several aspects in the composition of political parties that threaten democracy in the UK, whilst other aspects may promote democracy. Careful analysis must be done in order to establish to what extent either is true. On the one hand, it may be argued that parties in fact promote democracy for a variety of reasons. Firstly, they assist the electorate by offering them a coherent choice, allowing peopleRead MorePolitical And Economic Impacts Of The British Voters985 Words   |  4 PagesThe British voters have spoken on the June 23 referendum that they want their country out of the European Union. The leave side has prevailed with 52 percent voters supporting Brexit, or Britain s exit, while the remain side getting 48 percent. Some of the political and economic impacts have been already felt in the United Kingdom and registered in Europe and across the world. The others will come as political and economic uncertainties continue. In the United Kingdom, the Conservative Prime MinisterRead MoreHistory Essay Spanish Civil War941 Words   |  4 PagesWhat were the key effects of the Spanish Civil War? Spanish Civil War was war which lasted from 1936 to 1939. For the Spanish it was â€Å"total† war, because whole available arms, weapons, economy and other sectors of country were included in this war. But the Spanish Civil War was â€Å"limited† war for foreign powers, since they hadn’t been directly included into the conflict. In this war the new technology was very significant, especially dominance of the airpower. Control of the sea was very important

The Conflict Perspective of Deviance and Deviants Essay...

The Conflict Perspective of Deviance and Deviants Works Cited Not Included  · When it comes to the conflict perspective and deviance, researchers have discovered one of the most influential lines of theory and research (Quinney, 1980; Chambliss and Seidman, 1982; Swaaningen, 1997; Arrigo, 1999). Marxist criminologists see deviance as a product of the exploitative nature of the ruling class. Deviance is a behavior that the rich and powerful see as threatening to their interests. An example of the conflict perspective relating to deviance is white- collar crimes. (Edwin Sutherland {1940,1983}) White-collar crime is any crime committed by respectable and high status people in the course of their occupations. (Lower status†¦show more content†¦There are actual statistics showing that African Americans and Latinos are treated more severely and harshly than whites at all points in the criminal justice process. Examples range from arrest through indictment, conviction, sentencing and parole. (Skolnick, 1998; Schaefer, 2000). In most cases when the criminal offense is the same, Latinos and African Americans will be the first to be convicted, and serve more time in prison than whites. (Huizinga and Elliott, 1987; Bridges and Crutchfield, 1988; Klein, Turner and Petersilia, 1988) There are several reasons for this differential treatment between African Americans and whites when it comes to committing crimes. For example, minorities do not have the economic resources to buy good legal services. Thus the outcome of their trials will most likely not be in their favor. Another factor is that that crimes against whites tend to be punished more that the crimes against minorities. (McManus, 1985). The reason for this is that society sees minority interest as less important than the interest of whites. The best example of all is victim discounting, which reduces the seriousness of crimes directed against members of lower social classes. (Gibbons, 1985). In conclusion, if the victim is less valuable, the crime is less serious, and the penalty is less severe. 3) Please defineShow MoreRelatedDeviance Theory Analysis Essay1564 Words   |  7 PagesDeviance Theory Analysis - Identify Deviance for situations and explain Within any given society, individuals are expected to behave and or conduct themselves in a given acceptable manner. However, there are instances when particular individuals act contrary to the set standards and violate the cultural norms. Such acts may include acts of crime, theft, defiance, breaking of rules, and truancy just to mention a few. Deviance could thus be viewed as the intentional or accidental violation of theRead MoreOutline and assess the view that crime and deviance are socially constructed1021 Words   |  5 Pagesand assess the view that crime and deviance are socially constructed There has been a pleather of research regarding the issue of crime and deviance. A definition of crime and deviance can be explained in relative terms which are dependant on any particular society’s interpretation of crime and deviance. Cultures differ from one society to another and the general consensus of right and wrong can also evolve throughout time. Definitions of crime and deviance can evolve with factors such as timeRead MoreWhat Deviance Is Today s Society Essay1081 Words   |  5 PagesWhat defines deviance in today’s society? Is it the abnormal things that people don’t usually do or is it just criminal behavior? Deviance has brought up many questions on what could be defined as it. Deviance is usually shaped by society. It can be defined as the violation of established contextual, cultural, or social norms, whether folkways, mores, or codified law (OpenStax 142). Sociologist want to see why deviance has so many different areas and how it effects a g roup in a society. For exampleRead MoreCrime And Deviance1550 Words   |  7 Pagesstudying crimes and deviance, sociologists look to explain what types of behavior are defined as deviant as opposed to criminal, who defines deviant behaviors, why people become deviant, and how society deals with deviant behavior. Deviance is defined by sociologists are behavior that significantly goes against expected rules and norms. Criminal behavior is behavior that violates the law. Sociology studies groups as opposed to individuals, so when studying crime and deviance, sociologists are lookingRead MoreDeviance : Deviance And Deviance1292 Words   |  6 PagesCharacterizing deviance All Sociologists characterize deviant conduct as conduct that is seen as disregarding expected standards and principles. Deviance is significantly more than simply basic non-similarity; it is conduct that hauls out fundamentally from social desires. The sociological meaning of deviance puts accentuation on social connection, not ones conduct. Sociologists view abnormality as far as procedures inside of a gathering, judgements and definitions, not generally as curious individualRead MoreDeviance: Social Control Essay772 Words   |  4 PagesIn todays world deviance is everywhere.Where did it come from ? I want to know what is deviance and what reasons adoes it exist .So in this paper I will discover these answers. Deviance is any behavior that does not conform to the prevailing norms of a society.Deviance is the recognized violation of cultural norms .Deviance is measured by sociteis reaction , its is measured by societies life style ,only behavior that is defined unacceptable in a culture is deviant. Deviance violates some groupsRead MoreThe Ever-Changing Deviant Society Essay1499 Words   |  6 Pageswrong or deviant. Why is this not deviant to this particular family though? Soon you will learn the characteristics of deviance, relevancy of deviance to society, problems arising from deviance, causes of deviance and how deviance has changed throughout the years. So what, really, is deviance? According to John Macionis in Society: The Basics (2008), deviance is â€Å"the recognized violation of cultural norms†. These norms â€Å"guide virtually all human activities, [making] †¦ the concept of deviance quiteRead MoreDefining Deviance1080 Words   |  5 Pagesï » ¿Defining Deviance Deviance- doing something different from the normal Sociological Perspectives on Deviance   Formal Deviance- breaking a law or rule example: crime   Informal Deviance- doing something different from the customary Social groups create deviance by applying rules to certain people, making them â€Å"outsiders† Behavior that is deviant or normal depending on the situation Deviance stabilizes society Durkheim thinks that societies use deviance to create and point out the standard norms TheRead MoreDeviance : A Sociological Perspective824 Words   |  4 Pagesones. Deviance is used by society to evaluate behaviors that take place during everyday social norms. Usually most individuals agree or conform to certain behavior or actions. Deviance is defined is numerous ways. Researchers believe that deviance is violation of social norms. Some believe deviant behavior is when one is breaking the law or acting out in a negative manner. Individuals use specific words to classify deviant acts from a sociological perspective. There are crimes that are deviant actionsRead MoreThe Theory Of Body Types, And The Y Chromosome Theory1194 Words   |  5 PagesIntroduction to Sociology March 26, 2016 Deviance Many different theories exist regarding deviance. Biological, psychological, and sociological perspectives have applied their different thought processes to produce many theories. Some of these ideas have been discredited, however some remain significant today. Sociological theories differ from biological and psychological theories by looking at external factors rather than internal ones. Biological theories on deviance are the result of looking for answers

Asset and Legal Liability Management

Question: Discuss about the Asset and Legal Liability Management. Answer: Introduction The monetary choices in every general public must be based on the premise of data benefited at the time the choice is being made. For example, to make a bank credit there ought to be past money related associations with the business, the monetary condition that mirrors the organization's budgetary articulations and in addition different variables. Henceforth, if choices are made in a steady way with appropriate goals of chiefs, it requires that the data being utilized as a part of basic leadership be solid (Doralt et al, 2008). Then again, lack of quality of data could prompt to wasteful utilization of assets to the general public and leaders. Take the case of a loaning establishment which gives an advance to ISKA Investments who utilize misdirecting monetary explanations and the borrower organization can't pay the obligation. Accordingly, the loaning firm has lost both the important and intrigue. Furthermore, another firm that could have made efficient use of the fund has been depri ved from the money (Reffett, 2000). Hence, with the complexities emerging in our society there is the likelihood of there being unreliable information which is provided to decision maker. Based on the above discussion to overcome the problem of unreliable information, the decision makers need to develop an assuring method that the information being provided is reliable when it comes to decision making. Therefore, to assure the success of decision there is need of verification which is done by independent persons known as auditors. Before describing the term auditors liability, perhaps it would be significant to describe what is auditing. Dermine Bissada, (2010) argues that auditing is the examination of financial records to ascertain if the information being provided is correct and ascertain if the transactions relate to the organization. Additionally, (Reffett, 2000) perceives that auditing is the process of examining financial accounts and vouchers of a business, so that an auditors satisfies himself that the balance sheet is correctly drawn to give the correct fair view of state of affairs of business, there is also giving the correct profit or loss accounts value and lastly fair view of the profit/loss for the financial period. A remarkable component of the current money related emergency is that it has been brooded by the financialization of Western economies, most strikingly the US economy, which made a plenitude of credit and energized exorbitant hazard taking through complex budgetary instruments (subsidiaries, credit default swaps) and corporate structures and ineffectual administrative systems (Dermine Bissada, 2010). Banks, speculative stock investments and insurance agencies have been enter performing artists in the financialisation of the economy and are evaluated to have lost around US$2.8 trillion. The social cost of the unfurling emergency is hard to appraise, yet tremendous measures of open cash are being utilized to prop-up bothered budgetary ventures. For instance, notwithstanding giving tremendous totals to invigorate managing an account liquidity, the UK government has put aside 500 billion (about US$750 billion) to bolster money related ventures (The Guardian, 8 October 2008). It has shut London Scottish Bank, nationalized Northern Rock and is taking a stake in various different banks. The US government has shut 22 banks,1 including Lehman Brothers, Washington Mutual and Indymac. It has saved Freddie Mac, Fannie Mae, Bear Stearns and made a bailout reserve of $700 billion to buy stakes in beset banks. Controllers and speculators have generally depended upon corporate monetary explanations to understand bank liabilities, dangers and financial introduction, yet this has been very risky. For instance, Lehman Brothers got an unfit review supposition on its yearly records on 28 January 2008, trailed by a doctor's approval on its quarterly records on 10 July 2008. Notwithstanding, by early August it was encountering extreme monetary issues and petitioned for chapter 11 on 14 September 2008. Bear Stearns, America's fifth biggest speculation bank, got an inadequate review supposition on 28 January 2008. Following the logical thread of representative times of financial instability tends to be necessary when it comes to developing the understanding of crisis concept. Therefore, the manifestation of challenges, period of tension, testing and disorder tends to be manifested in society (Berger Cypers, 2002). Financial crisis come as a result of difficult conditions in the economic conditions. Still, financial crisis appears to be the manifestation of economic crisis and tends to reflect the trust there is in financial systems. Hence, during financial crisis there needs to be increased transparency with regards to financial market players, hedge funds, and key roles in mediation which are bound to strict rules of reporting (Dijkman, 2009). But, during financial crisis the regulations seem to have lost volatility due to worsening of the market conditions. Therefore, as an auditor there is need of understanding that when found with unethical conducts you should be held responsible of your actions. Perhaps, it would be vital to at least try and provide an in-depth analysis of the liabilities that an auditor may face: Liability of negligence An individual who has been chosen as an auditor is needed to perform his duties with utmost integrity and diligence. Therefore, if an auditor is found with any act of negligence in performance of his duties, he may be sued in the civil courts for damages resulting to financial crisis.. Negligence liability arises in the instance where an auditor becomes negligent in the examination of accounting books. The auditor must also be held liable if he is unable to detect any form of deflections or fails to discover any forms of error which need to be discovered (Boymal, 2009). Hence, he is purported to have failed in exercising a reasonable care and skill when performing his duties. Below, we will show the liability that auditors face in the case of negligence. Liability in the case of loss-auditors will not be held liable to compensation if no loss is suffered by the client even if the auditor has proven negligent. But, if losses are available for the client there will be compensation done for the loss experienced by the client. Looking at an example, the Leeds Estate Building Society vs the Sphephered 1887. Here, auditors didnt care to observe the provisions carried out articles. Profits were inflated via the inclusion of fictitious terms. As a result of negligence dividends were paid out of capital. The company took action and sued the auditing firm for the damages incurred (Werlauff, 2014). If such unethical acts progress in many firm, it means that may escalate the levels of financial crisis globally. Therefore, to avoid the escalation of such acts auditors are held liable as a result of their negligent act. Liability for Misfeasance The term misfeasance refers to breach of duty or breach of trust which involves the company which has suffered losses. Therefore, the company may sue the auditors as a result of their regular suit in the case of misfeasance. Hence, companies can claim damages resulting from the loss they have suffered. Misfeasing proceeding tend to be taken against die auditors by the directors (Epstein Spalding, 2013). Promoters, managing agents appear when a company is in liquidation. In many instance, the misfeasance liability occurs in instances where a company is winding up. Therefore, if such acts keep on progressing it could lead to global financial crisis thats why auditors are held liable on such acts to avoid the financial crisis. Liability for liable Now and again evaluator blames the officers of the association in his audit report. His report should be such sort that it may not insult or disgrace any person. Of course if the report of the commentator hurts the helpful mentality and reputation of any individual then he will be viewed as careful on the grounds of the criticism. Controller is not at hazard (St. Pierre, 2013). In case the input relies on upon assurances audit report is seen as a unique file. It should contain just convictions for the most part controller will be viewed as tried and true. Commentator's report should contain the going with qualities: It doesn't miss express the truths. It is not impelled harmfulness. It doesn't go past what is pertinent to its subject. Announcement should be bonafide. Liability to third party Commentator has no concurrence with the pariahs. He is not used by the pariah so he has no commitment to them. However, the truth of the matter is that as the records are analyzed by the survey, outcast may in like manner watch the report, untouchable depend the report without the further demand. For example bank simply audit the ensured bookkeeping report and credits the money to the association (Harrison and Trow, 2011). Charge division and others moreover rely on upon the assessed clarifications. "By and by the question is that whether the analyst is at hazard in case they rely on upon the records ensured by him and persevered through a disaster should he compensate the mishap. Answer is that in taking after cases he will be skilled to the pariah. If the declaration set apart by the evaluator was not certified defile. It was known to the analyst that declaration was not certified spoil. Outcast persevered through a hardship by relying upon the declaration of evaluator. If the declaration was made with the objective that the other party should catch up on it. In case analyst gave his consent for the thought of such clarifications in the diagram. Liability of honorary auditors Liabilities of paid and favored commentators are same. In the event that there ought to be an event of imprudence or misfeasance special inspector can't alleviate himself from the hazard. If the remissness is exhibited then inspector will be viewed as careful and he has no motivation to express that he is not being paid or tolerating less aggregate (Rowe, 2013). Based on the above discussion, if we could relate the auditors liability with Lehmans Brother holding collapse. We could regards that some of the auditors liability which Ernst Young firm was found guilty of include; the liability of honorary auditors where the auditing firm provided massive accounting fraud which was considered as a carelessness act by the firm. Additionally, the auditing firm was also liable for negligence, internal influence which refers to liability and liability to third party. Since, Ernst Young firm were held guilty of these unethical conducts of fraud. They were held liable of the losses which public investors suffered totaling to $10 million which acted as security for Lehman. Looking at the above discussion, its evident that as an auditor you should act in an ethical manner so as to avoid instances of being held liable. Below, we will provide some of the ways which an auditor or auditing firm can work in management of its exposure to liability. Recommendations There are a few ways which firms could use in administration of their introduction to cases of carelessness acts. The most evident being not acting in a careless way. In pragmatic terms, this implies applying the global gauges of reviewing and also the code of morals according to proficient bookkeeping laws, and giving careful consideration to the terms and arrangements which are settled upon in the engagement letter (Harrison and Trow, 2011). Also, enhancing in quality controls contrasted with the present levels can't occur without the investment of review firms. Consequently, with the weight to decrease the inspecting expenses, it has a tendency to be improbable that organizations need to confer additionally increments in cost unless there is long haul diminishments in lawful and protection costs. Thusly, it's up to the review firm to keep up most extreme respectability as far as review quality. Disclaimer of obligation One of the results rising up out of the Lehman's case was that of potential introduction of inspectors to suit from the outsiders to whom they never renounced risk. Thus, it got to be distinctly regular to incorporate a disclaimer of risk to outsiders in wording of the review report. Hence, disclaimers may not completely take out risk to outsiders but rather they have a tendency to diminish extent of courts supposition to obligation on the reviewer (Dermine and Bissada, 2002). Despite the fact that the disclaimer element is frequently done in the UK, such an element thought may appear to have some noteworthiness to the examiners with regards to the issue of being held subject. Obligation to impediment when making assentions Since 2008 inspectors have been permitted under the term of Companies Act to utilize the Liability confinement understandings to decrease the dangers of suit which originates from customers. LLAs have a tendency to be statements which are based on terms of engagement to force tops on the aggregate remuneration that can be looked for from the examiner (Anderson, 2014). Consequently, shareholders should dependably favor this every year and ought to be maintained by the judges as reasonable and sensible when a case rises. Additionally, the act of developing terms and conditions by an audit firm may turn out to be a great challenge. Hence, this may be perceived as a barrier to litigation by the auditor because the shareholders may fail to agree with the set conditions (Gwilliam, 2009). Therefore, it is recommended for one to consider providing quality audits. In conclusion, this paper tends to provide an in-depth analysis of auditors liability. Some of the liabilities that auditors face include; negligence, misfeasance, criminal liability, honorary auditing and liability to third party. The paper also looks at some of the efficient ways that as auditors or auditing firms could use to reduce the levels of liability when a case rises. Thus, it would be advisable for auditor to consider the recommendations provided as it may have a significant role in their day to day roles. References Boymal, D. (2009).Legal liability of auditors. [Melbourne], [Business Law Education Centre]. Dijkman, J. (2009). The Auditor's Liability.Accountancy SA = Rekeningkunde SA.26-27. Berger, D. L., Cypers, M. L. (2002).Accountants' liability after Enron. New York, Practising Law Institute. Doralt, W., Hellgardt, A., Hopt, K. J. (2008). Auditors' liability and its impact on the European financial markets.Cambridge Law Journal.67, 62-68. Reffett, A. (2000).Can identifying and investigating fraud risks increase auditors' liability?Champaign, University of Illinois at Urbana-Champaign. Epstein, M. J., Spalding, A. D. (2013).The accountant's guide to legal liability and ethics. Homewood, Ill, Business One Irwin. St. Pierre, E. K. (2013).Auditor risk and legal liability. Ann Arbor, Mich, UMI Research Press. Kolding Foged-Ladefoged, L., Werlauff, E. (2014).Limitation of auditors' liability: some comparative comments, and considerations under EU law, on the choice of method to limit liability. European Company Law. 11,. Dermine, J., Bissada, Y. F. (2002).Asset liability management: a guide to value creation and risk control ; what every banker, central banker, banks? auditors, consultants and lawyers need to know. London [u.a.], Financial Times/Prentice Hall. Harrison, R., Trow, D. G. (2011).New Zealand Law Society Seminar: auditors' liability. [Auckland, N.Z.], The Society. Gwilliam, D. (2009).Auditors' liability: should the government intervene. [Edinburgh], University of Edinburgh, Dept. of Accounting and Business Method. Rowe, S. (2013).Auditors' liability: the myth of indeterminacy. Toronto, University of Toronto. Anderson, H. (2014).Auditors' liability: the case for several liability and compulsory directors' insurance. Clayton [Vic.], Monash University, Dept. of Accounting and Finance, Clayton, Faculty of Business and Economics. Harrison, R., Trow, D. G. (2011).Auditors' liability. [Wellington, N.Z.], New Zealand Law Society.

Financial Statements of A2 Milk Company-Free-Samples for Students

Question: Analyze the financial statements of A2 Milk company for the year 2017. Answer: Background of A2 Milk Company This company was known previously known as A2 corporation. A2 Milk Company is engaged in the production of milk and milk related products. A2 milk Company also makes milk products which are related to infant formula. The company was founded by Dr Corran McLachlan and it was founded in 2000 in New Zealand. Dr Corran McLachlan was engaged in the research of health effects of Milk Protein of A1 Beta-casein. The company carried out genetic test to identify which cows which can produce milk with A1 protein. The company started its operations on farm breeding programs in order to breed cows which can produce A2 milk. The company has its headquarter in Sydney, Australia and the total revenue of the company as per 2016 figures is $ 337.3 million (The a2 Milk Company", 2018). The core activities of A2 Milk Company consist producing A2 Milk, other related dairy products and infant formula. Ownership Governance Structure of the a2 Milk Company Substantial Shareholders of A2 Milk Company The main shareholders of the company who have a majority shareholding in the total shares of the A2 Milk Company which is greater than 5% are USB Group AG and its related parties which has a shareholding of 8.10%. The other shareholders which have a shareholding of more than 5% are challenger Limited, Colonial First State Asset Management (Australia) Limited, Commonwealth Bank of Australia, Greencap Capital Pvt Limited, Harbour Asset Management Limited. There are no shareholders who holds more than 20% shares in the company. USB Group AB is not in any way related to the A2 Milk Company and thus it is not a family company. Major roles involved in Corporate Governance The corporate governance of the company lies with the board of directors and CEO of the company (Ahmed Henry, 2012). David Hearn is the Chairman and Executive Director of the company and he is responsible for the corporate governance policy of the company along with the board of directors of the company. The board of director of the company includes Julia Hoare, Peter Hinton, Warwick Every-Burns and Jesse Wu. The CEO and the Managing Director of the Company is Geoffrey Babidage. There are no such shareholders which have a shareholding of more than 20% as per the shareholders Information of the company. The shareholders which hold more than 5% of the total shareholding of the company are not in any way related to the company and therefore does not have any role in the corporate governance of the company. Key Ratios of the Company Trend Particulars` 2014 2015 2016 2017 2014 2015 2016 2017 Net Profit/(Loss) after Tax (NPAT) A 10000 -2091000 30436000 90646000 -100.0% 20910.0% -304360.0% -906460.0% Total Assets (TA) B 76643000 88867000 210152000 343930000 100.0% 115.9% 274.2% 448.7% Ordinary Equity (OE) C 58644000 58629000 133078000 241482000 100.0% 100.0% 226.9% 411.8% Total Liabilities D 17999000 30238000 77074000 102448000 0.0% 100.0% 254.9% 338.8% Return on Assets (ROA) E= A/B 0.01% -2.35% 14.48% 26.36% -100.0% 18033.75% -111000.91% -201999.87% Return on Equity (ROE) F=A/C 0.02% -3.57% 22.87% 37.54% -100.0% 20915.35% -134123.51% -220134.17% Debt Ratio G=D/B 0.235 0.340 0.367 0.298 100.0% 144.89% 156.17% 126.84% The above table depicts the ratios such as Return on Assets (ROA), Return on Equity (ROE) and Debt Ratio (Heikal, Khaddafi Ummah, 2014). As per the above chart the total asset (TA) and Ordinary Equity (OE) figures as shown in the table are increasing. Such changes in total assets and ordinary equity affects the return on total assets and return on total equity (Fan, Titman Twite, 2012). As the total assets of the company increases the net revenue of the company will also be high and such will be also be reflected in the Return on Assets (ROA) of the company. Moreover, as the assets increases there would be a reduction in the debt ratio of the company which will in turn increase the Return on equity (ROE) of the company. As per the table given the increase in the ROE is much more as compared to the increase in the return to assets of the company. This may be due to the fact that A2 Milk Company is utilizing more equity capital in the capital structure of the company (Baos-Caballero, Garca-Teruel Martnez-Solano, 2014). As per 2017 financial reports the companys balance sheet shows no debt capital or long term borrowings in the non-current liability section. Graphical Presentation of Stock Prices Figure1: (Graph showing Stock price Movement) Source: (Created by the Author) As per the above represented chart, the stock prices of the company has fluctuated a bit and it has even gone down below the all ordinary index (Handley, 2012). The stock prices of A2 Milk Company has increased and the stock line is above the all ordinary index line from 1/11/16 as shown in the graph above till it declines below the all ordinary index line in 1/9/17 as shown in the graph. It can be said that the stocks are less volatile as there have been case where there is sharp increase and decrease in the stock prices of the company. Factors which influences the Share Prices The major factor which affect the stock prices of the company is that the company has a lot of competitors in the market which results in intense competition. The competition among rivals segments the market and its consumers and have an overall impact in the stock prices of the company. Moreover due the company focuses on milk products which are free from A1 Beta-Casein proteins, the company has differentiated product from normal milk which are produced by the competitors. This does affect the creditability of the company and its products which affect the stock prices of the company. Computation of Required Rate of Return The beta of A2 Milk Company as per analysis of the stock prices and stock market information is 0.97. The computation of the required rate of return is given below: Particulars Amount Beta of the company A 0.97 Risk Free Rate B 4% Market Risk Premium C 6% Required Rate of Return D=B+[AxC] 9.82% The rate of return of the company is 9.82 as shown in the chart above considering the beta and risk-free rate of return and market premium (Arrow Kruz, 2013). The investors should invest in the company as the rate of return is high. Computation of Weighted Average Cost of Capital Particulars Amount Weightage Cost Return Rate Tax Rate WACC Total Long Term Debt 0 0.00% 0 0.00% 30.00% 0.00% Total Equity 241482000 100.00% 9.82% 9.82% TOTAL 241482000 100% 9.82% As per the above table it is evident that the company does not have any debt capital or long term borrowings as per the financial statement of A2 Milk Company for 2017. Therefore the company uses only equity capital in its capital structure. The higher is the weighted average cost of capital the more risks the company faces. In this case the cost of equity is the weighted average cost of capital for the company (Barberis et al., 2015). The company can add debt capital to the capital structure mix to gain benefits of leverages. Debt Ratio and Capital Gearing Ratio of the Company The debt ratio of the company shows the relation between the total liabilities to the total assets of the company. The debt ratio of the company has reduced from the previous years trend. The companys debt ratio was 0.367 in 2016 and it reduced to 0.298 in 2017. The company does not have any debt capital as per the financial statement of 2017 and the capital structure of the company only consist of equity share capital. The company thus seems to be avoiding the use of debt capital of the company (Hou, Van Dijk Zhang, 2012). As per the financial statements of the company, the management of the company intends to make a buyback of its shares in the next 12 months period which will be up to $ 40 million. Dividend Policy The company has not announced any dividends for the year, however the company plans to announce special dividends due the buyback plans which the company intends to follow (Travlos, Trigeorgis Vafeas, 2015). The dividend of the company is on the basis of the profits which the company earns during the year. The company has a basic Earnings per Share of 12.66 cent per share. Letter of Recommendation Dear client, Perth Australia Respected Sir, I would like to advise you to invest in A2 Milk Company as the performance of the company has been outstanding in the past few years. The company has achieved tremendous growth in the Australian market with its infant formula. Moreover. the rate of return which the company is offering is around 9.82% which is a decent rate of return as per the market. The significant ratios such as return on assets and return on equity is on an increasing trend which is favorable for investment. The company has also been earning good rate of net profit over the past two years. In addition to this the company has potential for further development. I hope this letter of recommendation will help you to take necessary investment decisions in this regard. Thanking you Client Investment Company References Ahmed, K., Henry, D. (2012). Accounting conservatism and voluntary corporate governance mechanisms by Australian firms.Accounting Finance,52(3), 631-662. Arrow, K. J., Kruz, M. (2013).Public investment, the rate of return, and optimal fiscal policy(Vol. 1). Routledge. Baos-Caballero, S., Garca-Teruel, P. J., Martnez-Solano, P. (2014). Working capital management, corporate performance, and financial constraints.Journal of Business Research,67(3), 332-338. Barberis, N., Greenwood, R., Jin, L., Shleifer, A. (2015). X-CAPM: An extrapolative capital asset pricing model.Journal of financial economics,115(1), 1-24. Fan, J. P., Titman, S., Twite, G. (2012). An international comparison of capital structure and debt maturity choices.Journal of Financial and quantitative Analysis,47(1), 23-56. Handley, J. C. (2012). An estimate of the historical equity risk premium for the period 1883 to 2011.Report prepared for the Australian Energy Regulator. Heikal, M., Khaddafi, M., Ummah, A. (2014). Influence analysis of return on assets (ROA), return on equity (ROE), net profit margin (NPM), debt to equity ratio (DER), and current ratio (CR), against corporate profit growth in automotive in Indonesia Stock Exchange.International Journal of Academic Research in Business and Social Sciences,4(12), 101. Hou, K., Van Dijk, M. A., Zhang, Y. (2012). The implied cost of capital: A new approach.Journal of Accounting and Economics,53(3), 504-526. Travlos, N. G., Trigeorgis, L., Vafeas, N. (2015). Shareholder wealth effects of dividend policy changes in an emerging stock market: The case of Cyprus. The a2 Milk Company. (2018).The a2 Milk Company. Retrieved 15 February 2018, from https://thea2milkcompany.com/