Premium Essay

Women Social Rights

In:

Submitted By Jayman94
Words 21483
Pages 86
Guidance
Accounting and Reporting

Financial Reporting Council

June 2014

Guidance on the Strategic Report

The FRC is responsible for promoting high quality corporate governance and reporting to foster investment. We set the UK Corporate Governance and Stewardship Codes as well as UK standards for accounting, auditing and actuarial work. We represent UK interests in international standard-setting. We also monitor and take action to promote the quality of corporate reporting and auditing. We operate independent disciplinary arrangements for accountants and actuaries; and oversee the regulatory activities of the accountancy and actuarial professional bodies.

The FRC does not accept any liability to any party for any loss, damage or costs howsoever arising, whether directly or indirectly, whether in contract, tort or otherwise from any action or decision taken (or not taken) as a result of any person relying on or otherwise using this document or arising from any omission from it. © The Financial Reporting Council Limited 2014 The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 8th Floor, 125 London Wall, London EC2Y 5AS

Financial Reporting Council

June 2014

Guidance on the Strategic Report

Contents
Page Guidance on the Strategic Report Summary 1 2 3 4 5 6 7 8 Objectives and how to use this guidance Scope The annual report The strategic report: purpose The strategic report: materiality The strategic report: communication principles The strategic report: content elements The strategic report with supplementary material 3 5 6 8 14 15 17 20 30

Appendices I II III IV Glossary The Accounting Council’s advice to the FRC to issue Guidance on the Strategic Report The Companies Act 2006 strategic report disclosure requirements The Companies Act 2006 directors’ report

Similar Documents

Premium Essay

Human Resource Management Analyze the Diversity Legal Framework.

...Human Resource Management ■ Analyze the diversity Legal Framework. Introduction : Having the right people on staff is crucial to the success of an organization. Various selection devices help employers predict which applicants will be successful if hired. These devices aim to be not only valid, but also reliable. Validity is proof that the relationship between the selection device measures the same thing consistently. For example, it would be appropriate to give a keyboarding test to a candidate applying for a job as an administrative assistant. However it would not be valid to give a keyboarding test to a candidate for a job as a physical education teacher. If a keyboarding test is given to the same individual on two separate occasions, the results should be similar. To be effective predictors, a selection device must possess an acceptable level of consistency. Application forms: For most employers , the application form is the first step in the selection process. Application forms provide a record of salient information about the applicants for positions and also furnish data for personnel research. Interviewers may use responses from the application for follow-up questions during an interview. These forms range from requests for basic information , such as names ,addresses and telephone numbers, to comprehensive personal history profiles detailing applicants’ education , job experience...

Words: 2609 - Pages: 11

Premium Essay

History Extension

...Was the legislation that gave African Americans equal rights to ‘whites’ the result of famous, glorified leaders such as Martin Luther King and Lyndon Johnson or was it those who worked behind the scenes, the local groups and individuals, who set the stage for these legal amendments to be possible? The Civil Rights Movement was one of the most significant events in the modern history of the United States that has formed the basis of many of its core values and laws today. The Civil Rights Movement unofficially ended with the passing of the long awaited “1964 Civil Rights Act and the 1965 Voting Rights Act” which legally saw an end to the racial discrimination faced by African Americans. However the historiography of the Civil Rights Movement has “undergone some serious revision” since 1965 as it ‘gained popular appeal.’ Initially the Civil Rights Movement was “romanticized” and considered to be a “heroic narrative of moral purpose and personal courage by which great men and women inspired ordinary people to rise up and struggle for their rights” such as the famed Martin Luther King, who was painted as the ‘driving force behind the movement’ ,President Lyndon Johnson and Kennedy and organisations such as ‘The National Association for the Advancement of Coloured People’ (NAACP) This idea of the federal government, prominent leaders and organisations playing the defining role in the passing of these bills soon became less plausible in the 1970’s and 1980’s as the “second...

Words: 3577 - Pages: 15

Premium Essay

Home

...HUMAN RIGHTS, CIVIL RIGHTS Civil rights, equality, freedom. These are things that African Americans have fought for since their enslavement. But long after black slavery had been abolished, racism had always remained and to this day still has a subtle affect in the Deep South. In the 1960's, though, the movement towards civil rights had its strongest impact on America. In that time, its outlook on approaching the matter had changed dramatically, as did its goals and support. Ultimately, these new approaches, along with support from unexpected sources, led to a new definition that are deeper then the jurisdiction of the government, human rights. These rights are something that a man has by dint of his having been born. The civil rights movement was a time when a people who where oppressed for many years, rose up against the odds and achieved their freedom. An admirable aspect of the civil rights movement was the un-achievable victory that the African Americans sought after and made. Through determination, persistence, and courage, the African Americans won their independence. They stared down the lions throat and managed to escape with only a few scars and should be honorably admired for their integrity and will to fight for what is right. What is the reason for so much hatred? The African Americans were frustrated by the unending prejudice, racism, and inequality received from the "white man." When Rosa Parks was asked to give up her seat to a white woman, she refused because...

Words: 713 - Pages: 3

Free Essay

Is Second-Hand Being a Danger to the Child in Question; and the Fact That the Judge Has Ordered the Mother to Stop Smoking Around Her Child.

...smoking around her child, his judgement corresponds with the natural value that we have a moral obligation to care for ourselves and others. Also, we are prohibited from acting in ways that could harm innocent persons.” (Burnor 182) Based on the judge’s decision, “negative rights,” he made a claim against the mother that she should not be smoking around her child.” (Burnor 196) So he is deterring the child from second-hand smoke and making sure he is protected. Now the mother must practice “positive rights” (Burnor 195) to ensure that she does what is morally right to make sure the health and well-being of he son are of utmost importance. Also, the father can be more at ease knowing his son is free from second-hand smoke. Because of the judgement against the woman, she can accuse the judge and possibly her child’s father of violating her “human rights.” (Burnor 196) She may claim that she’s being discriminated against for being a smoker, which just may not the case here. Just because she was ordered not to smoke around her child, doesn’t mean that the court system or judge is discriminating against her. It is the judge’s duty to protect the health of the child, and his decision was just and morally right. Works Cited Burnor, Richard, and...

Words: 349 - Pages: 2

Free Essay

Business Ethics

...Alex Bernier Morality in Business Exam #1 October 4, 2011 2. In the article, “Calculating Consequences,” the authors discuss utilitarianism and the major problems with utilitarian calculations. What is utilitarianism and what are the major problems? In the article, "Calculating Consequences," the authors discuss the major problems with utilitarian calculations. Utilitarianism is an approach to ethics first developed by Jeremy Bentham during the eighteenth and nineteenth centuries. This approach to ethics uses a straightforward manner where the decision that is made should be the one that has been deemed to have the best outcome after looking at all courses of action. Basically, utilitarianism focuses on, “The greatest good for the greatest number” (Calculating Consequences par. 5). According to the authors, there are three major problems with utilitarianism. First, utilitarian calculation “requires that we assign values to the benefits and harms resulting from our actions and compare them with the benefits and harms that might result from other actions” (Calculating Consequences par. 8). The problem lies in the fact that it may be extremely difficult or seemingly impossible to assign these benefits and harms on the outcome of our actions. The authors for example state, “How do we go about assigning a value to life or to art” (Calculating Consequences par. 8). For something that is so important to all people such as life how can there possibly be a value...

Words: 1939 - Pages: 8

Premium Essay

Health as a Human Right

...Health as a Human Right Kathryn Dorley University of New England Health as a Human right to me is defined as a right and not a privilege. There are many Americans who struggle daily with healthcare. Nearly 46 million Americans are uninsured (Jenkins, 2008). Millions more are unable to meet their medical expenses despite having insurance (Jenkins, 2008). Research conducted in 2007 shows that in a survey 89 % of Americans agreed that healthcare should be considered a human right (Jenkins, 2008). Through college experience, work experience, and research, I have gained a better understanding overtime of Health as a Human Right. Growing up my understanding of health, was just going to the doctors and getting a checkup to see if I was “healthy”. My first experience I can remember knowing health was so much more than a simple cold was when my Grandmother was diagnosed with Alzheimer’s; I was 11. I never fully understood the disease until high school when I did my senior project on what it was and how it affected the body. At this point I assumed Health was just diseases that affected the body and could be cured with medicine or treatment. This was because I formed my parent’s opinion. Health in high school was more geared towards physical rather than mental. Freshman year in college I started to formulate my own opinions and understanding on the concept of health and how it is all encompassing. I began to learn that health was so much more than a cold and...

Words: 1443 - Pages: 6

Free Essay

Development in Africia

...development and human rights discourse as she states a “rights-based approach that stresses economic, social, and cultural rights, as well as civil and political rights.” James Mittelman holds that the Washing Consensus is now discredited and identifies six strategic points of engagement that can be used to promote home-grown solutions to developmental issues based on locally-produced knowledge (Schmidt & Mittelman 274). Cheru argue the development in Africa as it never happened. Cheru talks about the post-independence development model and how the model resembled the colonial development which stifled peasant independence and production. Due to this the number of peasants and their communities to initiate development autonomously was limited a lot. He argues that this means they will have to go back to the basics and review the final project. The reading states that the project failed due to it being threatened within the continent and the outside. The reading stated Africa’s current position in the global hierarchy provides us with a “compelling occasion to set in motion a transformative and emancipator national project that will create the necessary policy space” (Cheru 277). It also states that the new projects will a more equitable appropriation of the forces at the local and continental levels. Tripp talks about the RBAs (rights-based approaches). This took place at the end of the Cold War. Witch brought two strands of civil, and political rights, and of...

Words: 492 - Pages: 2

Premium Essay

Yoshinos New Civil Rights: Possible?

...close your mouth. That is the golden idea. Everyone has the right to openly voice his or her opinion and thoughts but sometimes that is not what the world needs. Sometimes in order to achieve global change, stepping back, looking through all the bullshit and absorbing other cultures, ideas, and opinions is the best thing. Look through each persons culture, religion, and political position and just focus on his or her human right; the rights that each person in the world is born with regardless of his or her background. Perceiving individuals as humans who deserve rights that protect them from persecution and judgment is the only way to achieve the evolution of the “new” civil rights. Although majority of people believe it is impossible for every individual in the world to be equal the truth is that that is the only way the “new” civil rights are going to evolve because in order to achieve this everyone needs to drop the covers they put up and just listen. Achieving the evolution of the “new” civil rights is a mutual responsibility and in order to do so finding common ground is essential. In this mutual responsibility, it is society’s job to ensure that lawmakers realize the problems and then demand change. “The real solution lies in all of us citizens, not in the tiny subset of us who are lawyers.” (Yoshino 487) Lawmakers are there for society and unless society voices a concern or demand for these “new” civil rights nothing is going to happen. In order to give society a voice...

Words: 842 - Pages: 4

Premium Essay

Civil Rights Final

...was for women before the 1960’s. Imagine yourself as women in the 1960s. They were denied basic rights, trapped in their own home for life, and discriminated against in the work place. Then the 1960s came along and with it, the thought that women could have a say in their government that they could perhaps leave home without feeling guilty about leaving their children alone and that they could earn wages just like men. Women in the 1960s were stereotyped to only be capable of being a housewife and a child bearer. The women’s liberation movement of the 1960s helped all these changes come about, through its record number of policies and radical ways. Most women feminists were radicals. They formed groups that researched to find the cause of the problem and put an end to the barriers of segregation and discrimination based on sex. Women feminists were committed to the study the situation of women, instead of just taking action. In this movement women had to see the fight for women as their own, not as something to help and they had to see the truth about their own loves before they could fight in a radical way for anyone else. Women were denied basic rights in most aspects of society from political rights to reproductive rights; women in the U.S fought vigorously for equality. “The women’s rights movement began in the nineteenth century with the demand by some women reformers for the right to vote, known as suffrage, and for the same legal rights as men” (Women’s rights, nd). Before...

Words: 1109 - Pages: 5

Premium Essay

Safety First

...In the Safety First article the primary issue addressed was that of the low level of safety that workers maintained outside of the western world and how westerns viewed these practices as lacking to the point where they believed improvements needed to be made. But the larger issue that needs to be addressed is whether or not anyone has the right to demand changes in business practices in countries that do not adhere to their own, when they conduct business with abroad. As global business grows and more opportunities arise to conduct business in other more developing countries these issues will continue to be a topic of discussion, whether it be safety in the work place or civil or political rights. With that in mind should there be a global human rights standard and who decides who would make those standards or should each society decide from themselves what rights it gives it’s members? One of the biggest trends in western business today is that of outsourcing or moving labor-intensive operation to developing countries like India or China, where the labor rates are very low in comparison to that of the countries in which their business resides, in order to make more profit. I have had the fortunate experience to work for a global company and with my role having global responsibility, I have visited many countries that could be considered as developing where we have distribution and even China where we have a factory and I have seen first hand where these liberties have been...

Words: 640 - Pages: 3

Premium Essay

Campaign Finiance Restriction Is Right Fail

...IS CAMPAIGN FINIANCE RESTRICTION FAIL OF RIGHTS? INTRODUCTION Campaign finance reform has not managed either to promote political equality or prevent corruption. Even worse, in order to enhance the relative voice of others, the government decides to set donation limitation—restrict the speech of some elements. It is nothing else but to sacrifice people’s right to pursue an alleged political equality and preventing corruption, thus, it raises an ethical problem that restriction on campaign finance is fail of right. When looking into literatures of campaign finance reform, the debate of rights often based on the free speech protected by the First Amendment. People neglected that the free express of political petition is also a basic right acknowledged by the Universal Declaration of Human rights. Thus, I will examine this argument in the article from a broad to narrow scope. This article will analyze the campaign finance regulation’s failure from a right perspective. The article will demonstrate that some moral theorists divide rights into positive and negative categories which create distinctive correlative duties. This article will argue that the present restriction is actually infringe people’s rights and goes against with Universal Declaration of Human rights and the First Amendment. Moreover, the compel disclosure of donor’s information violates people’ s right to privacy, thus, such an act by government may be over regulated. Part 1 of this article will introduce...

Words: 4363 - Pages: 18

Premium Essay

Basic Human Rights Taken

...Basic Human Rights Taken Lisa Davis HUM499 – Responsibility for the Future June 1, 2015 Samuel O’Donnell Southwestern College Professional Studies Basic Human Rights Taken In the concentration camps prisoners had everything and every right taken away. First when they arrived they were stripped of their personal belongings. No one should have their personal stuff taken from them and be humiliated and stripped down naked in front of everyone. The prisoners were then treated as if they were a piece of garbage that could be disposed of as if they meant nothing. The prisoner destiny was in the hand of someone who had no right to choose if the prisoner lived or died, but somehow managed to get the privilege of making this choice as if they were God. The prisoners were not feed properly at all. They were rationed out bread and soup. They were never given enough so they were slowly dwindling away of starvation. The prisoners poor nutrition left them open to many diseases their bodies were not able to fight off in its unhealthy state. Food is a right everyone has should have food to eat! Especially these prisoners they worked hard day in and out. It is one thing if someone sits around does not work or try to provide for themselves and has no food. They then have no one but themselves to blame. That wasn’t the case with these prisoners if any one deserved to eat it was them! The prisoners were stripped of any dignity they may have had. They were beating and talked down to. They...

Words: 718 - Pages: 3

Premium Essay

Do Government Internet Surveillance Efforts Threaten Privacy and Civil Rights?

...In regards to Issue 16 Unit 5 in the textbook, I strongly agree that government Internet surveillance efforts threaten privacy and civil rights. It is a basic human right to allow someone to keep something secret to oneself. We owe no explanation or clarification to anyone for our private matters. With the governments increasing efforts in Internet surveillance this basic right is violated. It is as if we have become completely transparent to people we know nothing about ourselves. New technological tools are vulnerable to exploitation by governments aiming to crush dissent and deny human rights. All governments struggle to balance a need to deal with serious issues such as security, hate speech and child safety for their citizens but in repressive societies, these concerns often serve as convenient pretext to engage in censorship or surveillance of the internet that violates the rights and privacy of users and threatens the free flow of information. We all are aware that he internet and other communication technologies have created a vast amount of opportunities to share information, opening-up paths for pro democracy groups, activists, journalists and individuals around the world to share their opinion and judgment on various policies made by their respective government. I understand why monitoring people’s activity may seem as the right thing to do to ensure security but it is not of utmost importance; there are various other problems that need to be fixed at grass-root levels...

Words: 654 - Pages: 3

Premium Essay

Globalization and Its Impact on Women

...On Globalization and its impact on women rights and empowerment Course Title Development Economics Course Code F-210 Submitted To AlfarunnaharRuma Lecturer Dept. of Economics Submitted By Group- 01 Session: 2010-2011 Finance & Banking JatiyaKabiKaziNazrul Islam University Trishal, Mymensingh Submission Date: 24 January 2013 Members of group one Serial No. | Name | ID Number | 01 | Md.DelowerHossain | 11132601 | 02 | MahimaAkter | 11132602 | 03 | PankazePadaBhoumik | 11132603 | 04 | MahmudulHasan | 11132604 | 05 | SadiqurSattarAkand | 11132605 | Globalization and its impact on women rights and empowerment INTRODUCTION In the 21st century, globalization has become the ‘Zeitgeist’ re-shaping different dimensions in life. Globalization also affects women’s rights and its overall impact on women has become a critical agenda in gender-related studies. In an attempt to empirically investigate this argument, much of the literature focuses on the effects of economic integration on women’s economic activities. These studies look into the impact of globalization on women through an angle of traditional trade theory, comparative advantage and competition, thus analyzing whether economic integration could create more employment opportunities for women and increase their wages. This focus on economic integration and women’s employment raises the question of how certain types of economic reform affect particular forms of women’s rights and welfare. It is not surprising...

Words: 4811 - Pages: 20

Premium Essay

Women's Sufferrags

...The Women’s Rights Movement: Women’s Suffrage Jamuel Breeze Old Dominion University Abstract Women’s history is still being reclaimed. Women played critical roles in the twentieth-century American life. Women were workers, artists, parents, and women offered in many forms energies, insights, and strengths in periods of crisis and prosperity. Our forefathers wrote that all men were created equal, but growing up as a females has never been easy. When children are young there are not many differences between boys and girls, but as life continues things change. When young girls grow to become women they face discrimination, from the onset, as opposed to their male counterparts. This discrimination comes from society, and can even come from within their household from parents, siblings, and other family members. Women were viewed as only suitable for domestic works and were not given opportunities for advancement nor knowledge of other skills and trades. This essay will cover the route that women took in order to become equal; The Women’s Rights Movement, but more specifically focus on Women’s Suffrage. The Women’s Rights Movement Women’s rights movements are primarily concerned with making the political, social, and economic status of women equal to that of men while establishing legislative safeguards against discrimination on the basis of sex. The Women’s Right Movement began in 1848 with the first women’s rights convention being held in Seneca Falls, New York. Elizabeth...

Words: 2562 - Pages: 11