Phillips

Denise Phillips, revised 25 July 2012 Denise Phillips, revised 25 July 2012 Why Hazaras flee: An historical perspective of their persecution1 Submission for the Government’s Expert Panel on Asylum Seekers ______________________________________________________________________________________________________________ Denise Phillips BA (Hons), PhD Candidate, University of New England, 19 July 2012 Quetta are also discussed. The past ethnic and religious animosity against minority Shiite Hazaras continues to drive the bloodshed today. When we shift our esponsibilities offshore, vilify refugees and pursue a punitive style of deterrence as a solution, we ignore these past and present atrocities. Executive summary This paper provides historical information about the source country, Afghanistan. As minority Shiites, Hazaras’ current persecution is borne out of an unresolved, century-old religious and ethnic hatred of them. This has resulted in massacres, dispossession of their lands and decades of institutionalised discrimination. Their persecution was fiercely reignited during the civil war and by the Taliban in the 1990s.Understanding that history is critical to policy-making. Not only are Hazaras dying on boats, but also in Afghanistan and Pakistan. Australia must respond to this over-all crisis with humanity rather than punitive measures. I support the recommendations made in the Asylum Seeker Resource Centre’s submission and the Open Letter. As Afghanistan moves towards a possible Taliban alliance or faces growing lawlessness, and as Hazaras continue to be slain or attacked in Hazara-populated regions and in neighbouring Quetta, Hazaras are likely to continue to flee and have grounds under the 1951 Refugee Convention to fear persecution.Introduction In addressing the problem of asylum seekers risking their lives on boat journeys to Australia, the reasons for their flight should remain at the forefront of policy-making and political debate. I o ffer an historical overview of a key source country, Afghanistan, and of the origins of Hazaras’ persecution. Current crises in both Afghanistan and Abdur Rahman’s subjugation of Hazaras in the nineteenth century After the traditionally dominant Pashtuns and the Tajiks, Hazaras are the third largest ethnic group in Afghanistan, although a minority. The Hazaras traditionally live in theHazarajat, a loosely defined region within the central highlands. While about 85 percent of Afghanistan’s population follow Sunni Islam, most Hazaras are Shiite Muslims, causing them to be condemned as ‘infidels’ at different points throughout history. 2 Their suffering began in earnest in the late 1800s. The Hazaras were a semi- autonomous society living in Afghanistan’s central highlands, the Hazarajat. The entire Hazara population possibly numbered over half a million, with about 340,000 families in the Hazarajat. Although not a cohesive group, most were Shii tes and spoke theHazaragi language, a derivative of Dari. In contrast, their surrounding ethnic groups were mostly Sunni Muslims and spoke Pashto or Dari. 3 Against a backdrop of imperial tensions between Britain and Czarist Russia, Britain helped install an anti-Russian Pashtun, Amir Abdur Rahman (1880-1901), on the throne in Kabul in 1880. In between British India and Russia. 4 exchange for a British annual subsidy, Afghanistan was to provide a buffer zone In the previous century, the Pashtun tribal ruler, Ahmad Shah Durrani (1747-1773), had already established a pattern of subjugating sub-groups and other ethnic groups within he region. To bring Afghanistan’s many different tribes under a centralised authority, Abdur Rahman proclaimed the Durrani Pashtuns as supreme and mobilised Sunni Islam with a patriotic xenophobia. Condemning Shiite Hazaras as ‘infidels’, Rahid Rahman 1 Over-all notes drawn from Denise Phillips, From Afghanistan to Australia: An oral hist ory of loss and hope among Hazara refugees, PhD thesis, University of New England, Armidale (forthcoming); Denise Phillips, ‘Wounded memory of Hazara refugees from Afghanistan: Remembering and forgetting persecution’, History Australia, vol. , no. 2, August 2011, pp. 177-198; and Denise Phillips, ‘Hazaras’ persecution worsens: Will the new government show leadership by lifting the suspension on Afghani asylum claims? ’, Australian Policy and History, August 2010, http://www. aph. org. au/files/articles/hazarasPersecution. htm. 2 William Maley, Security, People Smuggling and Australia's New Afghan Refugees, Working Paper no. 63, p. 8; M. Hassan Kakar, ‘The pacification of the Hazaras’, in M. Hassan Kakar, A Political and Diplomatic History of Afghanistan, 1863-1901, Leiden, 2006, p. 26. 3 Sayed Askar Mousavi, The Hazaras of Afghanistan: An Historical, Cultural, Economic and Political Study, Richmond, 1998, p. 114; Kakar, ‘The pacifi cation of the Hazaras’, pp. 120-122, 126. Amin Saikal, with assistance from Ravan Farhadi & Kirill Nourzhanov, Modern Afghanistan: A History of Struggle and Survival, London, 2004, pp. 6, 7, 12. 4 1 2 Denise Phillips, revised 25 July 2012 Denise Phillips, revised 25 July 2012 rallied soldiers and tribal levies to quash Hazara rebellions in the Afghan-Hazara wars of 1891-1893.Hazaras were slain, raped and sold into slavery. Soldiers piled Hazaras’ heads into towers to warn others against dissent, and some were skinned to death or had their tongues cut out. Although slavery was banned in 1895, many remained enslaved until King Amanullah’s emancipation laws were passed in the 1920s. Much of the Hazarajat was decimated, and their agricultural economy destroyed. Starving, some ate grass and sold their children for wheat to survive. The Hazaras were fined for rebelling and taxed indiscriminately. All facets of Afghani government, society and law conspired against Haza ras, seeking to destroy their property, tribal systems, religion and culture. Rahid Rahman attempted to impose Sunni Islam and demanded that qazis (judges) and muftis (Islamic leaders) in various districts use only Hanafi, a Sunni Islamic legal system, for dealing with Hazaras. To depopulate the Hazarajat, the government issued ‘firmans’, royal decrees, authorising Pashtun nomads, Kuchis, to access Hazaras’ lands for grazing their livestock. Possibly several tens of thousands fled to Central Asia, and Balochistan in what is now Pakistan. Victorious, Rahid Rahman demeaned the Hazaras and claimed that Afghanis saw them as ‘enemies of their country and religion’,7 laying the foundation for a century of persecution to the present. Marginalisation in the twentieth century Successive governments have since marginalised Hazaras. Under the banner of nationalism in the early 1900s, ruling Pashtuns tried to assert their identity, culture and history over all o ther ethnic groups. The Hazarajat was removed from official maps and lands were divided into five provinces to weaken the Hazaras’ political authority.King Nadir Shah (1929-1933) outlawed the promotion of Hazara history and culture, 5 Peter Marsden, Afghanistan: Minorities, Conflict and the Search for Peace, London, 2001, p. 6; Saikal, Modern Afghanistan, pp. 5, 12, 17, 35-39; Kakar, ‘The pacification of the Hazaras’, pp. 120122, 132-137; Burchard Brentjes & Helga Brentjes, Taliban: A Shadow over Afghanistan, Varanasi, 2000, p. 75; Mousavi, The Hazaras of Afghanistan, pp. 101, 120-129, 131-136. 6 Kakar, ‘The pacification of the Hazaras’, pp. 137, 138; Lenard Milich, ‘The Behsud conflicts in Afghanistan: A blueprint to avoid further clashes in 2009 and beyond’, Eurasia Critic, June 2009, pp. , 3, http://www. eurasiacritic. com/articles, accessed 10 June 2010; Alessandro Monsutti, trans. Patrick Camiller, War and Migration: Social Networks and Economic Strategies of the Hazaras of Afghanistan, New York, 2005, p. 105. 7 Mir Munshi Sultan Mahomed Khan (ed. ), The Life of Abdur Rahman, Amir of Afghanistan, with a new introduction by M. E. Yapp, vol. 1, Karachi, 1980 (1900), pp. 276-279, 282-284. imprisoning or executing intellectuals who wrote on the subject. Official policies tried to strip names associated with the Hazaras from historical archives. Between the 1930s nd 1970s, the Anjom-e Tarikh (Historical Society), aided by the Pashto Tolana (Pashto Academy), rewrote much of Afghanistan's official histories. Significant texts were also reportedly burnt. Until 1978, the Hazaras were marginalised, taxed indiscriminately, and denied equal rights and vital infrastructure in their villages. 8 Former president of Afghanistan Dr Najibullah (1986-1992) acknowledged their suffering, saying that ‘the most difficult and lowliest paid jobs, poverty, illiteracy, social and nationalist committed, and bloodshed continues to t his day. discrimination were the lot of the Hazara people’. No justice was gained for atrocities Massacres during the civil war and Taliban regime Hazaras became politically mobilised in the 1980s and have since gained greater political representation. However, their persecution was brutally re-ignited during the civil war by rival ethnic groups and by the Taliban. In 1993, soldiers under command of the Rabbani government (1992-1996) targeted the stronghold of the Hazaras’ political party, the Hizb-e Wahdat, in Afshar, a district in West Kabul with a large Hazara population. Soldiers, however, turned against civilians. After a frenzy of looting, rape killed or remain missing. 10 nd summary executions driven by ethnic hatred, approximately 700-750 Hazaras were Persecution intensified under the Taliban regime (1996-2001) as its soldiers advanced into Afghanistan’s north and the Hazarajat. Not only do Hazaras shun the Islamist beliefs of the Taliban, the Taliban ar e recruited mostly from the Pashtun group, the Hazaras’ traditional enemy. (In reverse, being Pashtun does not automatically equal Taliban support and millions of Pashtuns have also suffered within Afghanistan’s 8 Hafizullah Emadi, ‘The Hazaras and their role in the process of political transformation in Afghanistan’, Central Asian Survey, vol. 6, no. 3, 1997, pp. 363-371; Mousavi, The Hazaras of Afghanistan, pp. 5-8, 155-174, 218; Saikal, Modern Afghanistan, pp. 111-113, 283. Hazaras cite Puta Khazana (The Hidden Treasure), published in 1960, as an example of a controversial or fictitious history funded by the government which promoted Pashtun superiority. 9 Quoted in Mousavi, The Hazaras of Afghanistan, p. 162 10 Mousavi, The Hazaras of Afghanistan, pp. 198, 199; Human Rights Watch, Blood-Stained Hands: Past Atrocities in Kabul and Afghanistan’s Legacy of Impunity, New York, 2005, pp. 70-100. Numbers have never been accurately ascertained.One Haza ra website estimates that approximately 1,000 were killed or remain missing. See ‘Afshar and Kateh Sahe massacre’, Hazara. net, 2009 http://www. hazara. net/taliban/genocide/afshar/afshar. html, accessed 19 June 2010. 3 4 Denise Phillips, revised 25 July 2012 Denise Phillips, revised 25 July 2012 conflicts. ) In 1998, in retaliation for war crimes committed by the United Front (of which Hazaras were a part) against Taliban soldiers, the Taliban slaughtered approximately 2,000 or more Hazaras in Mazar-e Sharif. Civilians were killed in residential areas and market places, some dying with their throats slit.Highlighting the accompanying religious hatred, Taliban governor Mullah Manon Niazi had publicly incited the attack, preaching that, ‘Hazaras are not Muslim. You can kill them. It is not a sin’. Hazaras were reportedly warned to take lessons from their own history, and to either convert, flee or be killed. Hundreds fled the terror of Mazar-e Sharif. Massac res continued, with Taliban soldiers rounding up civilians in the Yakaolang district in 2001, publicly executing at least 170, many of whom were Hazaras. Near Robatak Pass, the Taliban also executed at least 31 civilians, with 26 confirmed to be Hazaras. 1 A resurgent Taliban After more than a decade, American and NATO forces have failed to bring peace and a withdrawal is imminent. Regrouping since 2001, the Taliban is now made up of an alliance of three Islamist groups; the Quetta Shura Taliban, the Haqqani Network, and Hezb-i Islami Gulbuddin, an insurgency described by the US Department of Defence as ‘resilient and evolving’. 12 With safe havens for terrorism in western Pakistan, the insurgency maintains strongholds in southern and eastern regions of Afghanistan, and has been expanding to the west and north. 3 The Taliban’s clear presence in Shinwari district of Parwan province, less than a few hours from Kabul, was demonstrated with news last week of the Tali ban’s execution of a young woman on ‘adultery’ charges. 14 Terror in the Hazarajat Analysts recently deemed Ghazni to be ‘among the most volatile provinces in southern Afghanistan’. 15 In 2006, a former governor was assassinated, and in 2007, the Taliban held 23 South Koreans hostage. Located in Ghazni province is Jaghori, an Hazara- populated district and former home of many Hazara refugees now in Australia. Jaghori nd Hazara-populated Malistan are surrounded by Pashtun areas under Taliban control. In June 2010, the Taliban reportedly distributed ‘nightletters’, a method of intimidation, to districts within Ghazni province, warning that the main road out of Jaghori to Kabul is now closed. Residents need to travel beyond Jaghori for medical, commercial, study and work reasons, but travel is now perilous. Taliban routinely search travellers on the Qarabagh-Jaghori road. Travellers have been tortured, detained and some have gone missing. T heir vehicles have been stolen and the road is periodically closed.Many fear a repeat of the Taliban’s 1997 road blockade of essential supplies. Additionally, Jaghori strongly supports education, with numerous high schools and primary and middle schools. The Taliban, however, have targeted schools. For example, in July 2010, the Taliban attacked and burnt schools in Tamki, Jaghori district, and in Qarabagh district. The Taliban also killed Syed Sekander Muhammadi, the head teacher of a school in Shaki Nuka, in Qarabagh district, as he travelled to Ghazni. 16 In nearby Oruzgan province, the decapitated corpses of 11 Hazara males were iscovered in the Khas Oruzgan district on 25 June 2010. Police official Mohammed Gulab Wardak reported that the Taliban killed them ‘because they were ethnic Hazaras and Shiite Muslims’. 17 This occurred in the very province where Australia’s Defence Personnel have been deployed in a security and reconstruction role, showing th e dire 11 Human Rights Watch, Afghanistan: The Massacre in Mazar-I Sharif, vol, 10, no. 7(C), November 1998, http://www. unhcr. org/refworld/docid/45c9a4b52. html, accessed 18 June 2010; Human Rights Watch, Massacres of Hazaras in Afghanistan, vol. 13, no. (C), February 2001, http://www. hrw. org/legacy/reports/2001/afghanistan/, accessed 18 June 2010; Peter Marsden, Afghanistan: Minorities, Conflict and the Search for Peace, London, 2001, p. 22; Mullah Manon Niazi quoted in ‘On genocide of Hazaras’, Hazara. net, January 2011, http://www. hazara. net/taliban/taliban. html, accessed 18 July 2012. 12 Department of Defense, Progress Toward Security and Stability in Afghanistan: Report to Congress in Accordance with 2008 National Defense Authorisation Act (Section 1230, Public Law 110-181), USA, January 2009, p. 7, http://www. efense/gov/pubs/OCTOBER_1230_FINAL_pdf, accessed 12 August 2010. 13 Maria Golovnina, ‘Factbox: Insurgency in Afghanistan: Who are they? â€℠¢, 25 September 2009, Reuters, http://www. reuters. com/article/idUSTRE58O2F620090925, accessed 12 August 2010. Dylan Welch & Ben Doherty, ‘‘God tells us to finish her’: Taliban remind world they are no spent force’, The Sydney Morning Herald, 10 July 2012, p. 1. 14 threat to Hazaras, even alongside a broader military presence. 15 William Maley, ‘On the position of the Hazara minority in Afghanistan’, 28 June 2010, posted on Welcome to Ataullah’s Page, http://ataullahnaseri. ordpress. com/2010/06/28/on-the-position-of-the-hazara-minority, accessed 5 August 2010. 16 Thomas Ruttig, ‘A new, new Taliban front’, Foreign Policy, 21 June 2010, http://afpak. foreignpolicy. com/posts/2010/06/21/a_new_new_taliban_front_0, accessed 5 August 2012; Ahmed Rashid, Taliban: Militant Islam, Oil and Fundamentalism in Central Asia, New Haven, 2000, p. 67; Abdul Karim Hekmat, ‘Unsafe haven: Hazaras in Afghanistan and Pakistan’, Spe cial report, University of Technology Sydney, October 2011, pp. 18, 19. 17 Tahereh Ghanaati, ‘The Hazara carnage in Afghanistan’, Press TV, 27 June 2010, http://www. resstv. ir/pop/Print/? id=132225, accessed 28 June 2010; Ismail Sameem & Jonathon Burch, ‘Police find 11 beheaded bodies in Afghan South’, 25 June 2010, Reuters, http://www. reuters. com/article/idUSTRE65O2ML20100625, accessed 28 June 2010. 5 6 Denise Phillips, revised 25 July 2012 Denise Phillips, revised 25 July 2012 Hazaras. Although the Taliban denied involvement, Afghani analyst Ahmad Shuja fears In Maidan Wardak province, land disputes between Hazaras and Kuchis often erupt each summer but have worsened in recent years.Kuchis have been arriving in the Behsud and Daimirdad districts heavily armed for conflict. Kuchis believe the aforementioned decrees issued under Abdur Rahman entitle them to access, while many Hazaras have never accepted the loss of full rights over their land. Consequent ly, Hazaras have been killed and their homes burnt. In 2008, approximately 60,000 people were displaced, and in May 2010, a report estimated that 1,800 families had been displaced, 68 homes burnt, and 28 schools closed, leaving10,000 students without school facilities.As nomads, the Kuchi are also a minority group, but belong to the traditionally dominant Pashtun group. It is feared that the Taliban may be exploiting the past to incite attacks by their fellow Pashtuns, the Kuchi, against Hazaras. The Karzai government has either largely ignored repeated Hazara pleas for assistance or has been impotent in stopping the violence, sparking worldwide protests by Hazaras. 18 These crises cannot be dismissed as internal land disputes; rather, they stem from the nineteenth century acts of conquest, dispossession and persecution – and another government’s marginalisation of Hazaras.Terror in Kabul Brutal assaults also have occurred recently in Kabul. On 6 December 2011, a suici de bomber killed at least 56 Shiites pilgrims worshipping at the Abdul Fazal Abbas Shrine in the Murad Khani district in Kabul during commemorations for Ashura, the holiest day of Muharram. On the same day, a bomb attached to a bicycle exploded, killing Shiite pilgrims in Mazar-e Sharif and bringing the death toll to 60. A spokesperson for Lashkar-e Jhangvi (LeJ) claimed responsibility via Radio Free Europe.LeJ, formed in 1996, is a militant Sunni Deobandi Islamist group based in the Punjab region of Pakistan. Among links with numerous terror groups, it has a close relationship with Afghani Taliban and Tehrik-e-Taliban Pakistan (TTP). Most killed and injured were 18 Lenard Milich, ‘The Behsud conflicts in Afghanistan: A blueprint to avoid further clashes in 2009 and beyond’, Eurasia Critic, June 2009, pp. 1-3, http://www. eurasiacritic. com/articles, accessed 10 June 2010; Afghanistan Independent Human Rights Commission, ‘AIHRC grave concern about armed onflict be tween Kochies and native inhabitants of Behsood district of Maidan Wardak’, Kabul Press, 22 May 2010, http://kabulpress. org/my/spip. php? article11725, accessed 9 August 2010; ‘UNAMA silent on Kuchi attack in Behsud’, Hazaristan Times, 21 May 2010, http://hazaristantimes. wordpress. com/2010/05/21/unama-silent-on-Kuchi-attack-in-behsud, accessed 6 August 2010. the attacks will inflame religious tensions, echoing a recent past in which the Taliban massacred thousands of Hazaras. 19 Increasing bloodshed in Quetta, PakistanSince the nineteenth century, Hazaras have traditionally fled or migrated to Quetta, the capital of Balochistan province, in what is now Pakistan. Quetta has long been a ‘second home’ for Hazaras; some live there as permanent Pakistani citizens, others as refugees. Possibly 30,000-50,000 Hazara refugees now live in Pakistan after fleeing the Taliban in 1996. Over the last decade, however, Shiite Hazaras in Balochistan have been dying in an escalating spate of sectarian attacks, often occurring daily. LeJ have distributed leaflets condemning Shiites as ‘infidels’.Proclaiming their right under Islam to kill them, LeJ publicly state that they will continue acting against Shiites. One of its leaders, Milak Ishaque, had 40 murder charges pending against him: after serving 15 years imprisonment he was released on 14 July 2011. Hazaras and the Asian Human Rights Commission report that the Pakistani government, army and law enforcement impunity. 20 authorities are failing to act, openly allowing the banned terror organisation to kill with These are but a few examples in a litany of bloody attacks. Eight Hazaras were slain inPoodgali Chowk in 2001, and 12 Hazara policeman killed in Sariab, in 2003. On 20 September 2011, armed men intercepted a bus in the Ganjidori area of Mastung, southeast of Quetta. It carried 45, mostly Shiite, pilgrims travelling to Taftan, Iran. Ordering them off the bus, gunmen shot t hose identifying themselves as Shiites in the ‘head, chest and abdomen’. Twenty-nine Shiites were killed and five escaped. An hour 19 Ernesto Londono, ‘Dozens dead in rare attack on Shiite mosque in Kabul’, The Washington Post, 6 December 2011, http://www. washingtonpost. om/world/rare-attack-in-kabul-targets-shiitemosque/2011/12/06/gIQAVnEkYO_print, accessed 7 December 2011; ‘Lashkar-e Jhangvi (LeJ)’, Australian National Security, Australian Government, updated 15 March 2012, http://www. ema. gov. au/agd/WWW/nationalsecurity. nsf/Page/What_Governments_are_doing_Listing _of_Terrorism_Organisations_Lashkar_I_Jhangvi, accessed 18 July 2012. 20 Lashkar-e Jhangvi (LeJ)’, Australian National Security; Syed Shoaib Hasan, ‘A year of suffering for Pakistan’s Shias’, BBC News, Balochistan, 6 December 2011, http://www. bbc. co. k/news/worldasia-15928538, accessed 21 January 2012; Hekmat, ‘Unsafe haven’, pp. 20-23; ‘The state of human rights in Pakistan in 2011’, Asian Human Rights Commission, 2011, p. 42, http://www. AHRC-SPR008-2011-HRRptPakistan. pdf, accessed 18 July 2012. 7 8 Denise Phillips, revised 25 July 2012 Denise Phillips, revised 25 July 2012 later, gunmen killed 3 Shiites, believed to be victims’ relatives on their way to retrieve the bodies of their loved ones. LeJ claimed responsibility. 21 On 28 June 2012, a bomb blast killed Shiite pilgrims travelling by bus near a fruit market in the Hazarganji area of Quetta.Thirteen were killed and 30 injured, with most of the victims Hazaras. LeJ again claimed responsibility. Prominent leaders, professionals, intellectuals and policemen have been assassinated, along with a sportsman and artist. For example, Chairman of the Hazara Democratic Party, Hussain Ali Yousofi, was slain on 26 January 2011. The general Hazara population, including women and children, are now also being indiscriminately targeted. Australian Hazar as visiting relatives in Quetta speak of witnessing attacks on Hazara civilians in the streets and of a climate of terror.Abdul Karim Hekmat reports that ‘over 500 Hazaras have been killed and over 1,500 injured as a result of targeted’ attacks in Pakistan since 2003. 22 Other sources cite even higher numbers. Failures of protection and continuing fear Afghanistan’s 2004 Constitution includes exemplary protection for human rights and Hazaras have gained prominent government positions. However, with critical failures to implement the rule of law beyond Kabul – or even maintain it in Kabul – reform has not translated to improved safety for Hazaras in remote villages. Insurgents do not recognise government law.Moreover, Afghani culture is bound up with traditions of governing and maintaining security through tribal and religious consensus, gained at district and community levels rather than through a centralised authority. In December 2009, the Karzai government also gazetted a law giving amnesty to all who committed war crimes in the past two decades of conflict, allowing alleged war criminals from various ethnicities to hold parliamentary positions with impunity. Professor William Maley cautions against ‘tokenism’, arguing that the inclusion of Hazaras within overnment has not brought about real changes. 23 History shows that the 1980s’ reforms which delivered greater equity for Hazaras did not stop the bloodshed which followed in the 1990s and beyond. That this is the sixth constitution since 1923 also exemplifies the fragility of Afghani reforms. Safety for minority groups requires broad social changes to address deeply-rooted tribal, religious and ethnic prejudices – this is something that will take years. The possibility of a Taliban alliance with international support, set against the draw-down of troops, causes terror among many Hazaras. 24In summarising why Hazaras risk their lives on boats, an Hazara refugee says: When the government and law enforcement agencies can’t provide protection, when your house [in Quetta or Afghanistan] is on fire, when your home country becomes hell for you, when you can’t go anywhere without the fear of being killed, when your religion and your facial features make you the easy target. When death is hovering over your head every day, then you don’t have options but to flee, seek refuge, knock at other people’s door for help, sit on a leaky boat, choose a dangerous journey that possibly leads to death.Today the Hazara Shias (boat people, the asylum seekers) are in a state of desperation and struggling for their survival as it is a basic human instinct. 25 Recommendations flee. I therefore make the following comments: Based on the continuing and unresolved history of bloodshed, Hazaras will continue to 1) Given the need for negotiation within a democratic process, I have reflected deeply on the current options being debated. However, we cannot participate in the ‘trade’ of 21 Shehzad Baloch, ‘Sectarian atrocity: 29 killed in Mastung, Quetta ambushes’, The Express Tribune, 21 September 2011, http://tribune. om. pk/story/256419/gunmen-attack-bus-in-balochistan-20killed/? print=true, accessed 22 September 2011. 22 ‘Shia pilgrims bus attacked by a rocket near Quetta, 13 martyred over 30 injured’, Jafria News, 29 June 2012, http://jafrianews. com/2012/06/29/shia-pilgrims-bus-attacked-by-a-rocket-near-quetta-13martyred-over-30-injured/, accessed 16 July 2012; ‘Hazara Shia community on strike over Quetta attacks’, BBC News, Asia, 29 June 2012, http://www. bbc. co. uk/news/world-asia-18640945, accessed 16 July 2012; ‘Blast kills 13, including Shia pilgrims, in Quetta’, Dawn. om, 28 June 2012, http://dawn. com/2012/06/28/eight-including-policeman-killed-in-quetta-blast/, accessed 16 July 2012; Hekmat, ‘Unsafe haven’, p. 22; In formal discussions with Australian Hazaras. 23 William Maley, Radio interview conducted by Geraldine Doogue, ‘Afghan Hazara’, Breakfast, ABC Radio National, 13 April 2010, http://www. abc. net. au/radionational/programs/breakfast/afghanhazara/3039616, accessed 16 June 2010; Una Moore, ‘UN human rights rep in Kabul calls for repeal of war crimes amnesty’, UN Dispatch, 30 March 2010, http://www. undispatch. om/un-human-rightsrep-in-kabul-calls-for-repeal-of-war-crimes-amnesty, accessed 11 June 2010; Department of Defense, Progress Toward Security and Stability in Afghanistan, p. 11; Shahmahmood Miakhel, ‘Understanding Afghanistan: The importance of tribal culture and structure in security and governance’, US Institute of Peace, November 2009, p. 1. 24 Sonya Hepinstall, ‘Holbrooke: Reformed Taliban in Afghan government not wrong’, Thomson Reuters, 6 June 2010, http://in. reuters. com/article/2010/06/07/idINIndia-49088220100607, access ed 18 June 2010. 25 Anonymous Hazara refugee, 29 June 2012. 9 0 Denise Phillips, revised 25 July 2012 human lives with the Malaysian option. I support the principle suggestions made in the Asylum Seeker Resource Centre’s submission and the Open Letter, so will not reiterate their points here. 2) Help educate parliamentarians and the public as to why refugees flee their homelands. Exercise clear leadership in depoliticising the debate. 3) Hazaras tell me they want peace and human rights in their homeland – only then will they stop fleeing. Hazaras have witnessed the brutal deaths of their family members, including fathers, mothers, siblings and children.Flight is accompanied by intense grief, trauma and longing. Waiting years for family reunions will drive loved ones to get on boats. Those left behind in Afghanistan not only face destitution, but are also often brutally targeted by warlords who learn that their husband, son or brother has fled to a Western country. In a recent case, the intimidation of a young Hazara refugee’s family members left in Jaghori resulted in an attack on the family home, killing an eight-monthold baby. I have witnessed refugees’ debilitating distress as they wait years

Oppressive Government Essay

As humans we have shared fundamental needs. Take personal survival as an example. To meet this need we must ensure our safety from the violence of each other and from the violence of people who are not members of our society. The mechanism to serve . . . this . . . goal is a government.’ Because I agree with Thomas Attig, I must affirm the topic that ‘an oppressive government is more desirable than no government.’ Before I continue, I’d like to define a few key terms in the topic. [All definitions are from American Heritage.] Oppressive is defined as unjust or difficult to bear. Government is the exercise of authority in a political unit. Desirable is defined as worth having or seeking, as by being useful or advantageous. Since the topic asks us to evaluate the most desirable situation for humanity, my Value Premise is Individual Welfare. In order to achieve individual welfare, my criteria are 1)The preservation of social order 2)The fulfillment of fundamental needs. The only way in which to ensure individual welfare is to maintain societal stability while at the same time protecting the individual. My first contention is that an oppressive government is more desirable than no government because government, in any form, provides certain advantages that are impossible for the state of nature to provide. (1)First of all, a government provides individuals with external security. In other words, the mere existence of a government allows for society as a whole to have a defense mechanism against foreign powers because a  government must provide such protection in order to preserve itself. The absence of a government, however, would leave individuals defenseless from outside aggressors. Any government, oppressive or not, provides for this basic external security, which is a prerequisite to securing fundamental needs. (2)Secondly, government possesses the ability to maintain order within society. As Austin Fagothey states ‘Anarchists think that society can get along without authority, but this opinion is too optimistic; for what is socially good for us is not known equally for all; benefits and burdens must be distributed to all, and someone must choose among various means the ones to be cooperatively used.’ Thus even if a government is oppressive, it still acts as an enforcement mechanism by regulating interaction between individuals and preventing them from encroaching on each other’s rights, therefore securing a greater degree of freedom for individuals. George Crowder concurs that ‘Government is able to secure an area of free choice by forcibly preventing others from encroaching upon it.’ In contrast, the state of nature lacks this common judge to settle disputes and is therefore perpetually insecure for individuals. Even if some order exists without government, it cannot be maintained for any significant period of time because conflicts will inevitably occur over finite resources. Thus oppressive governments provide for the protection of fundamental needs that individuals lack in the state of nature due to the lack of adjudication. (3)Third, individuals are generally guaranteed a minimal protection of life under an oppressive government. Oppressive governments are not primarily concerned with taking away life because by systematically killing all of their subjects, such governments would be diminishing their own power. A. John Simmons agrees that ‘the attempt to get another in one’s power indicates precisely an intention not to kill but rather only to control or use another in some way . . .. [This attempt] shows a design only on their freedom, not on their lives (since [individuals] are valueless without their lives).’ Although oppressive governments have been known to violate life in certain instances, individuals can avoid such persecution by not speaking out against the government. Thus individuals at least know how to secure  their rights under oppression whereas in the state of nature, no such method to protect rights exists. Oppressive systems therefore generally ensure protection of life because individuals know how to avoid any governmental encroachments. Thus society under an oppressive government is more desirable because it ensures a minimum protection of rights that the negative can in no way ensure. My second contention is that an oppressive government is more desirable than no government because society with an oppressive government is more conducive to reform. If we examine the topic, oppression is going to occur on both sides. Thus it’s important to weigh the risks involved. (1)First of all, an oppressive system possesses more potential for reform. Under an oppressive government, all individuals know who their common enemy is, and they are aware of the origin of the threat to their liberty. Simply because of this awareness, individuals are able to unite more effectively against this one consolidation of power. Vicente Medina explains that in an oppressive government, ‘we would be able to appeal to those [established] rules without resulting to violence, whereas under an anarchical state of affairs the actual threat of violence would undermine the development of an ethical and legal community, and consequently the development of our moral capacities.’ [Moreover, the oppression invoked by a government may be merely short term.] Thus more potential for change exists under an oppressive government because it would be much easier to reform the existing system than it would be to create an entirely new system. (2)(2) Secondly, the state of nature, in contrast, has more potential for oppression. The absence of a government allows for conflicts to exist on many levels. Individuals, groups, and organizations would constantly be involved in variety of struggles, and each group would be vying for its own selfish interests. The state of nature is therefore characterized by a lack of unity. Because individuals are so divided in this state of nature, it becomes virtually impossible to unite and achieve a consensus on establishing a government. Thus the lack of unification hinders the pursuit of establishing a just system. Individuals’ needs and the social structure  are therefore best protected under an oppressive government, which possesses a greater possibility for reform, therefore ensuring a great degree of individual welfare.

The Leadership Style Associated With Each Theorist

1. Identify and briefly describe the leadership style associated with each theorist. A. Ken Blanchard and Paul Hersey: Stone and Patterson (2005), indicated that Blanchard and Hersey proposed a contingency/contingency theory advocating a leader’s use of differing leadership behaviors dependent upon two interrelated maturity factors: job maturity-relevant task and technical knowledge and skills, and psychological maturity- the subordinate’s level of self-confidence and self-respect (p. 5). I feel that Blanchard and Hersey leadership style is similar to Participative Leadership (Democratic) leadership style. The reason for this belief is due to Stone and Patterson (2005), indicating that Blanchard and Hersey believed that an employee who has a high level of job and psychological maturity requires little supervision, while an employee who had a lower level of job and psychological maturity requires hands-on attention (p. 5). B. 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Euthanasia, An Eloquent Word - 1217 Words

Euthanasia, an eloquent word with such a dark meaning. Some may have heard it, some may not. Euthanasia is defined as the practice of intentionally ending a life in order to relieve pain and suffering. Like other terms borrowed from history, euthanasia has had different meanings depending on usage. The first apparent usage of the term euthanasia belongs to the historian Suetonius, who described how the Emperor Augustus, dying quickly and without suffering in the arms of his wife, Livia, experienced the euthanasia he had wished for. The word euthanasia was first used in a medical context by Francis Bacon in the 17th century, to refer to an easy, painless, happy death, during which it was a physician s responsibility to†¦show more content†¦Those who are against euthanasia may argue for the sanctity of life, while proponents of euthanasia rights emphasize alleviating suffering, and preserving bodily integrity, self-determination, and personal autonomy. Euthanasia should be l egal because it is the patient’s right, and that is their decision, not ours. In Greece, the definition of euthanasia is â€Å"good death.† Studies show that 46% of physicians believe that in certain situations, voluntary euthanasia should be legal. Many will argue that euthanasia shortens the lives of people. Euthanasia is legal in Belgium, Colombia, India, Ireland, Luxembourg, Mexico, and Netherlands. In these nations, euthanasia is used for terminally ill people. This means they are going to die anyways. This will prevent them from the pain and suffering associated with their illness. As disturbing as it may sound, physician-assisted suicide saves people money. End-Of-Life care can cost about $39,000. This large amount of money can put some families into debt. Is the money you spend on the care really worth the pain and suffering your loved ones will endure? Several terminally ill patients will tell you they’d rather be dead than going through this type of care. It can improve the quality of your life. Most people fear the thought of death. Death can come at anytime, sometimes for unknown reasons. If I got to choose the way I wanted to die, it would be peaceful and surrounded by my family and friends. I Euthanasia, An Eloquent Word - 1217 Words Euthanasia, an eloquent word with such a dark meaning. Some may have heard it, some may not. Euthanasia is defined as the practice of intentionally ending a life in order to relieve pain and suffering. Like other terms borrowed from history, euthanasia has had different meanings depending on usage. The first apparent usage of the term euthanasia belongs to the historian Suetonius, who described how the Emperor Augustus, dying quickly and without suffering in the arms of his wife, Livia, experienced the euthanasia he had wished for. The word euthanasia was first used in a medical context by Francis Bacon in the 17th century, to refer to an easy, painless, happy death, during which it was a physician s responsibility to†¦show more content†¦Those who are against euthanasia may argue for the sanctity of life, while proponents of euthanasia rights emphasize alleviating suffering, and preserving bodily integrity, self-determination, and personal autonomy. Euthanasia should be l egal because it is the patient’s right, and that is their decision, not ours. In Greece, the definition of euthanasia is â€Å"good death.† Studies show that 46% of physicians believe that in certain situations, voluntary euthanasia should be legal. Many will argue that euthanasia shortens the lives of people. Euthanasia is legal in Belgium, Colombia, India, Ireland, Luxembourg, Mexico, and Netherlands. In these nations, euthanasia is used for terminally ill people. This means they are going to die anyways. This will prevent them from the pain and suffering associated with their illness. As disturbing as it may sound, physician-assisted suicide saves people money. End-Of-Life care can cost about $39,000. This large amount of money can put some families into debt. Is the money you spend on the care really worth the pain and suffering your loved ones will endure? Several terminally ill patients will tell you they’d rather be dead than going through this type of care. It can improve the quality of your life. Most people fear the thought of death. Death can come at anytime, sometimes for unknown reasons. If I got to choose the way I wanted to die, it would be peaceful and surrounded by my family and friends. I

What Makes A Good Leader - 1609 Words

Is there agreement across time and cultures as to what makes a good leader? Abstract This paper explores different cultures and past decades of prominent leaders and their leadership style. Were they good or highly unfavourable in their endeavours to move and dent the hearts of the nation or effectively obtain unanimity within their organisations? It is noted throughout history the ways in which leaders chose to exhibit their power and personality. In the following findings, it is evident that there is a vast array of styles and persona’s, but what makes a good leader? Introduction Throughout the growing new generations, countless era’s, destructive and defining crises, crucial revolutions and times of this world, we have experienced†¦show more content†¦Additionally, The U.S. military has studied leadership in depth. One of their definitions is a process by which a soldier influences others to accomplish a mission (U.S. Army, 1983). Leadership as outlined by Steve Zeitchik, (2012) is inspiring others to pursue your vision within the parameters you set, to the extent that it becomes a shared effort, a shared vision, and a shared success and according to Kruse (2013) Leadership is a process of social influence, which maximizes the efforts of others, towards the achievement of a goal. Many might find this to be true as we delve into history’s list of leaders later on; for instance 1963’s racial crisis, looking at Martin Luther King’s potent democratic leadership, World War II’s Winston Churchill’s aggressive autocratic approach and Magaret Thathcer. I will also explore the more controversial ideologies of leadership by examining the embodiment of leadership qualities portrayed by Jesus, The Christ and Adolf Hitler. This study essentially explores cultural sentiments of what is universally seen as a good leader. Main body The years of our existing intelligence have carried particularly bold statements such as to say ‘Leaders are born, not made’. The Great person theory and Trait theory suppose that good leadership is developed or birthed by intrinsic factors which are internal. This suggests, personality characteristics such charisma, confidence, social skills and

Accounting for Business Decision Making

Question: Discuss about the Accounting for Business Decision Making. Answer: Introduction This study is based on the subject of accounting and business decision making. During the study, the focus is made on the business of Australian Agricultural Company Limited. This company is under the food and beverage industry in Australia and it is listed on the Australian Security Exchange since 2001. The company was founded in the year of 1824 and currently it is having total 500 employees. Currently, the company is operating its business in 7 million hectares of land in the Queensland (AACo 2016). In this study, the main focus is made on the financial position and performance of the company in last year that is 2015. The financial statements of the company are analyzed and comparison is made between the financial performances of the company in last two years. At the end of the study, some recommendations are provided to improve the financial position of the company. Analyzing the Statement of Financial Position Australian Agricultural Company Limited is very popular company in the food and beverage industry in Australia. It is one of the oldest organization is Australia and currently it is operating its business successfully in the Australian market. If the last years annual report of the company is analyzed, then it can be identified that the financial position of the company has improved from the previous years financial position (AACo 2016). This can be better understood if the important elements of balance sheet are checked. The important elements of balance sheet of a company are current assets, non-current assets, current liabilities, non-current liabilities and stockholders or shareholders equity. The analysis of these balance sheet elements of Australian Agricultural Company Limited is as follows: The annual report of 2015 has mentioned that the total current assets of the company were $280586000, which has increased by 9.67%. In the previous year that is in 2014, the total current assets of the company were $256093000 (AACo 2016). The elements of current assets in the balance sheet have disclosed that the current assets of the company have been increased mainly due to the increase in livestock or biological assets of the company. The livestock of the company has increased by 38% (approx) (AACo 2016). Apart from the livestock, the inventories and trade receivables of the company has also increased by large percentage. In case of inventories, the percentage increased is 39% (approx) and the percentage in creased in the trade receivable is 136% (approx) (AACo 2016). However, the company would have improved the amount of current assets if it could increase the cash and cash equivalent as well as the derivative financial instruments and other assets (Robinson et al. 2015). These t hree current assets elements of the company have decreased from 2014 to 2015. The cash and cash equivalents have decreased by significant amount and the amount of derivative financial instruments of 0. The amount of other assets of the company has also decreased by little percentage. Moreover, on overall basis, it can be said that the current assets position of the company in 2015 was more or less good (Lin et al. 2015). However, the performance of the company needs to be improved in respect to the items, in which the performance of the company has declined. The position of total assets of the company also depends on the non-current assets. There are only two items under the non-current assets of the company and these are Biological assets and property, plant and equipments (AACo 2016). However, both of the items of non-current assets of the company have increased in 2015 than 2014. The biological assets have increased by 11.26% and the PPE increased by 10.35% (AACo 2016). Therefore, it can be said that on the overall basis, the non-current assets of the company have improved. The financial position of a company not only depends on the assets, it also depends on the liabilities of the company (Kim et al. 2016). Therefore, if the total assets of the company increase, it does not mean that the financial position of the company has improved. If the increase in the total liabilities is more than the increase in total assets, then it cannot be said that financial position has improved (Dung 2016). In case of Australian Agricultural Company Limited, the current liabilities have increased by 16.09%, which is greater than the percentage increased in current assets (AACo 2016). The amount under each item of current liabilities has increased except the trade and other payables. The trade and other payables of the company have decreased by 11.80% (AACo 2016). However, as per the overall analysis of the current liabilities of the company, it can be said that the company needs to control its financial position. On the other side, the non-current liabilities of the company have also increased from 2014 to 2015. The total percentage increased in non-current liabilities of the company is 30.23% (AACo 2016). The main reason behind the increase in non-current liabilities is the increase in the interest bearing loans and borrowings. This particular item under the non-current liability has increased by 31.24% (AACo 2016). Apart from the assets and liabilities there is another important component in the balance sheet of a company and that is shareholders or stockholders equity (Cao, Chychyla and Stewar 2015). In case of Australian Agricultural Company Limited, the shareholders equity has also increased in 2015. However, the percentage of that is not so high. The shareholders equity of the company has increased by 1.94% in 2015 (AACo 2016). Therefore, from the overall analysis of the financial position of Australian Agricultural Company Limited, it can be said that the financial position of the company has improved in 2015. However, the company could have improved this more. The increase in liabilities indicates that the financial burden of the company has increased (Weygandt, Kimmel and Kieso 2015). Therefore, the financial performance needs to be controlled by the management of the company. Analyzing the Stockholders Equity The financial performance of a company is also indicated by the statement of stockholders equity or changes in equity. If the changes in equity statement of Australian Agricultural Company Limited are analyzed, then it can be identified that the contributed equity of the company in 2015 has increased than that of 2014. In the year 2014, the contributed equity of the company was increased by 8.74%, whereas in 2015, the contributed equity increased by 0.15% (AACo 2016). On the other side, the total number outstanding shares of the company in the year 2014 were 940625, which have decreased to 590625 in the year 2015 (AACo 2016). Therefore, the percentage of decrease in the number of outstanding equity shares is 59.26%. This type of financial situation indicates that the financial performance of the company has declined in respect to the equity shares of the company (Hasan 2015). On the other hand, the amount of reserves has also increased in 2015 by 1.37% (AACo 2016). This denotes that the percentage increased in the reserve amount is not so high. At the same time, if the amount of retained earnings is analyzed, then it can be said though the retained earnings of the company are negative in 2015, the negative amount has decreased, which indicates the positive movement of the financial performance (Amiram, Bozanic and Rouen 2015). However, the company needs to improve more so that the negative balance in the retained earnings can be changed into positive balance. Analyzing the Statement of Profit and Loss The financial position or performance of a company can be understood in a better way if the analysis of income statement is done along with the analysis of the balance sheet (Titman, Keown and Martin 2015). In the above section, the balance sheet of Australian Agricultural Company Limited for 2015 has been analyzed. Therefore, it is important to analyze the income statement or profit and loss statement to understand the financial performance of the company in better way. The first item that an income statement of a company discloses is the revenue of the company. In case of Australian Agricultural Company Limited, the income statement of 2015 has disclosed that the total revenue of the company has increased by 29.17% (AACo 2016). The increased percentage of the revenue is quite good. High revenue or increased amount of revenue indicates that the total unit of sales of the company has also increased. Increase in total number of unit sold denotes that the demand for the products and services of the company has increased in the market, which is good news for the company (Chen et al. 2015). If the revenue of the company increases, then the financial capacity of the company also increases. If a company earns high revenue, then the possibility of attracting more investors is also high. This is because, by checking the revenue amount or value, the investors determined that how much the company is able to sale its products in the market (Robert Knechel, Vans traelen and Zerni 2015). Therefore, the increased value of the revenue of Australian Agricultural Company Limited will also help the company to attract more investment from the market. The profitability of a company highly depends on the cost of goods sold. Cost of goods sold includes all the direct costs of the company. The cost of goods sold of Australian Agricultural Company Limited includes the cost of meat sold, cattle expenses, deemed cost for selling the cattle, expenses to feedlot cattle and cost of crop and fair value adjustment (AACo 2016). However, on the overall basis, the cost of goods sold of the company has increased by higher percentage. The percentage increased in the cost of goods sold of the company in 2015 is 160.82% (AACo 2016). This percentage indicates a critical situation for the company because increase in cost of goods sold more than 100% denotes that the efficiency level of the company has decreased. At the same time, it can also be said that the company might have not used its resources properly and waste management of the company was weak (Kim and Kim 2015). A company can improve its profitability and financial performance by controlling the expenses. At Australian Agricultural Company Limited, the expenses includes the items like, administrative expenses, operating expenses, employee expenses, overhead expenses, depreciation, finance cost and change in the propertys fair valuation (AACo 2016). However, the overall amount of these expenses before charging the income tax has increased in the year of 2015. However, the profit before tax or PBT of the company has increased in 2015. The percentage increased in the total cost of the company in 2015 is 9.61% (AACo 2016). In the year 2014, the total expenses of the company before paying the income tax were $121000000, which increased to $132628000 in 2015 (AACo 2016). This again indicates the inefficiency of the company in controlling its overall expenses. At the same time, the increase in the expenses level also limits the capacity of the company to improve its business operations. On the othe r side, increase in the expense level means decrease in the income or profit level of the (Jang and Rho 2016). Therefore, decreased profit level of Australian Agricultural Company Limited can de-motivate the investors to invest their money in the company. However, as the company became able to maintain a minimum profit level in 2015, it is very important to maintain the same in the next year and try to improve the performance more. The company has earned negative income tax benefit, which is the non-operating loss of the company. If the annual reports of the company are checked for last two consecutive years, then it can be identified that the company has earned positive income tax benefit in 2014, but in 2015, this amount became negative. Negative income tax benefit decreased the profit level of the company. However, the overall profit of the company was high in 2015 than that of 2014 (AACo 2016). Earnings per common share are the main thing that satisfies the shareholders of the company. The satisfaction level of the shareholders increases with the increase in earnings per share (Loughran and McDonald 2016). If the EPS in 2015 of the company is analyzed with the EPS of 2014, then it can be said that EPS of the company has increased by a good percentage in 2015. In the year 2014, the EPS of the company was (9.3), which increased to 1.8 cents in the year 2015 (AACo 2016). This discloses that there is huge difference between the EPS of the company in two different financial years. Therefore, from the overall discussion on the income or profit and loss statement of Australian Agricultural Company Limited, it can be said that the competency level of the company needs to be improved. However, the competency level of the company has improved from 2014 to 2015. The high expense level is the major barrier in improving the efficiency level of the company (McLaughlin 2016). Hence, it is very important for the company to improve the financial performance by controlling the cost structure. Analyzing the Statement of Cash Flow Cash flow statement is another important financial statement that states about the financial performance of the company in a particular financial year. The cash flow statement discloses the amount of net cash inflow and outflow of the company (Sotti, Rinaldi and Gavana 2015). In the cash flow statement, the cash flow from mainly three types of business activities are identified and these activities are operating activities, financing activities and investing activities (Macve 2015). As per the cash flow statement of Australian Agricultural Company Limited on 2015, the operating activities of the company has generated negative cash inflow. The net cash from operating activities of the company in 2015 is -$75881000, which was $18451000 in 2014. This is clearly indicating that the cash out flow was much higher in 2015 (AACo 2016). At the same time, the net cash out flow from the investing activities of the company was $66317000 in 2015, which was $38588000 in 2014 (AACo 2016). This indicates that the cash outflow in case of investing activities of the company has also increased in the year 2015. However, the positive cash inflow is there in case of the financing activities of the company. The net cash inflow of the company from the financing activities in 2015 is $85829000, which was $78083000 in 2014 (AACo 2016). Therefore, the cash from financing activities has increased in 2015. However, on overall basis, the company has earned negative cash inflow in 2015. The net increase in cash and cash equivalents is -$56909000 in 2015, which was positive in the previous year that is in 2014 (AACo 2016). This negative cash inflow of the company indicates that the company is failure to control its overall cash outflow in 2015, which brings the efficiency level in to a big question in 2015 (Minnis and Sutherland 2015). Higher is the cash outflow, lower is the efficiency level of the company. The negative cash inflow lowers down the capacity of the company to improve the business through further investment (Trigueiros and Sam 2016). At the same time, due to the negative cash inflow, the company may face problem in arranging the money or investment from the external sources because the creditors will not agree to provide loan or credit to the company. Moreover, the market position of the company may be affected due to this negative cash inflow. Conclusion In this study, it has been identified that the Australian Agricultural Company Limited is one of the most popular companies in the Australian food and beverage industry. The study has critically analyzed the financial performance and position of the company on the basis of 2015s annual report. At the same time, the study has also compared the 2015s financial results with the financial results of 2014. Four financial statements have been evaluated and it has been identified that the financial position of the company in respect to the balance sheet of 2015 is more or less good. The company has positive net assets; however, the liabilities of the company have increased in 2015 than that of 2014, which indicates that the financial burden is more in 2015 than 2014. This type of situation is needed to be improved as soon as possible. On the other side, the income statement of the company has shown that though the revenue has increased in 2015, the expense level of the company has also increased. The increased expense level decreased the profitability of the company. At the same time, the increased expense level may also create problem for the company in attracting more investment from the market. The loss in non-operating activity also indicates the poor financial position of the company. Moreover, the cash flow statement of 2015 also disclosed that the performance of the company needs some immediate improvements. The negative cash inflows in 2015 clearly indicated that the financial performance is weak. Therefore, it can be said that the analysis of the financial statements of a company is very important because it indicates the actual financial position of the company. The analysis of financial statement identifies in which point the company is lacking behind. The analysis of the financial statements of Australian Agricultural Company Limited helped to identify that though the company is successfully operating its business in the market, it needs rectifications to make the future secure. Recommendations The evaluations and analysis in this study has found out that the financial position of Australian Agricultural Company Limited needs some improvements. However, the company can apply the following strategies to improve the financial performance: Decrease in the current liabilities: The Company needs to decrease its current liabilities. The increased current liabilities have increased the financial burden. Therefore, if the company decreases the current liabilities, then it can reduce the financial burden. Increase the current assets: The Company can reduce the financial burden by increasing the current assets. Moreover, the company can increase its cash and cash equivalent by increasing the cash inflow. Enforce strong payment discipline: The management of the company can implement strong and strict rules for the payment system of the company. This will help the company to improve its cash inflow position by controlling the cash payment in the particular financial year. Proper budgeting: The management of the company needs to prepare proper budget so that it can prepare proper planning for the financial activities. This will help the company to improve the future financial position in a better way. Reference List AACo. 2016. Australian Agricultural Company - AACo. [online] Available at: https://aaco.com.au/ [Accessed 7 Sep. 2016]. Amiram, D., Bozanic, Z. and Rouen, E., 2015. Financial statement errors: evidence from the distributional properties of financial statement numbers.Review of Accounting Studies,20(4), pp.1540-1593. Cao, M., Chychyla, R. and Stewart, T., 2015. Big Data analytics in financial statement audits.Accounting Horizons,29(2), pp.423-429. Chen, C.W., Collins, D.W., Kravet, T.D. and Mergenthaler, R., 2015. Financial statement comparability and the efficiency of acquisition decisions.Available at SSRN 2169082. Dung, N.V., 2016. Value-relevance of financial statement information: A flexible application of modern theories to the Vietnamese stock market. Hasan, M., 2015. Financial statement analysis and performance evaluation of Farr Ceramics Limited. Jang, M.H. and Rho, J.H., 2016. IFRS adoption and financial statement readability: Korean evidence.Asia-Pacific Journal of Accounting Economics,23(1), pp.22-42. Kim, J.B., Li, L., Lu, L.Y. and Yu, Y., 2016. Financial statement comparability and expected crash risk.Journal of Accounting and Economics,61(2), pp.294-312. Kim, J.H. and Kim, J.K., 2015. The Impact of IFRS Adopter on Effective Tax Rates in Korea: Analysis of Consolidated Financial Statements.Bulletin of Japanese Association for International Accounting Studies,2014(1), pp.127-138. Lin, C.C., Chiu, A.A., Huang, S.Y. and Yen, D.C., 2015. Detecting the financial statement fraud: The analysis of the differences between data mining techniques and experts judgments.Knowledge-Based Systems,89, pp.459-470. Loughran, T. and McDonald, B., 2016. Textual analysis in accounting and finance: A survey.Journal of Accounting Research. Macve, R., 2015.A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. McLaughlin, T.A., 2016.Streetsmart financial basics for nonprofit managers. John Wiley Sons. Minnis, M. and Sutherland, A., 2015. Financial statements as monitoring mechanisms: Evidence from small commercial loans.Chicago Booth Research Paper, (13-75). Robert Knechel, W., Vanstraelen, A. and Zerni, M., 2015. Does the identity of engagement partners matter? An analysis of audit partner reporting decisions.Contemporary Accounting Research,32(4), pp.1443-1478. Robinson, T.R., Henry, E., Pirie, W.L. and Broihahn, M.A., 2015.International financial statement analysis. John Wiley Sons. Sotti, F., Rinaldi, L. and Gavana, G., 2015. Measurement options for non-controlling interests and their effects on consolidated financial statements consistency.Which should the disclosure be, pp.293-302. Titman, S., Keown, A.J. and Martin, J.D., 2015.Financial management: Principles and applications. Pearson. Trigueiros, D. and Sam, C., 2016. Log-Modulus for Knowledge Discovery in Databases of Financial Reports.Proc. IMMM, pp.26-31. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons.

The Concept of Norm and Normative in the Society The Power of the Ordinary

Introduction: Through the Prism of the Social Standards The aspect of norm and normative in the modern society has become a considerably questionable issue because of the culture diversity on the one hand and the freedom of self-expression on the other one.Advertising We will write a custom critical writing sample on The Concept of Norm and Normative in the Society: The Power of the Ordinary specifically for you for only $16.05 $11/page Learn More Therefore, I would like to bring into discussion the manner in which Butler interpreted the idea of norm and normality and the way author related it to power in her work (Butler, p. iii, para. 2). Analyzing the methods the author used to draw the line between the normal and the abnormal, as well as to determine the impact which the power had on people’s judgments concerning what is normal and what is not, one can possibly realize that there is a distinct connection between Butler’s and Foucaultâ⠂¬â„¢s ways of reasoning and see what choices Butler makes. Therefore, the question is, whether the social norms as interpreted by the genealogical concepts can be shaped and changed, as well as how they can be categorized in the society. In addition, I find it important to learn whether what is considered a norm is predetermined by the natural or the social aspects. Concerning the Methods: The Chosen Pathway Obviously relating to the archaeological concept developed by Foucault, Butler’s idea concerning the norms as the power that makes people who deviate from the â€Å"norm† to be â€Å"misrecognized or remain unrecognizable precisely because they exist at the limits of established norms for thinking embodiment and even personhood† (p. iii) touches upon the problem of what normality is and by what factors the given concept is shaped. It is obvious that Butler comprises the idea of the â€Å"normality† shaped by Foucault, yet the fact that the author bas es the issue of normality on the â€Å"powerful logics† (Butler, p. iii) of the humankind raises the question whether.Advertising Looking for critical writing on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Butler presupposes that the social values and standards can be changed by the â€Å"majority power.† Moreover, since Butler recognizes the â€Å"dynamics of power† (Butler, p. iii), I would like to know if Butler actually admits that the idea of â€Å"normality† can shape and change, bringing what used to be the lowest common denominator of morality to the golden standard of the future. On the Values: Foucault’s Vision, Butler’s Interpretation When claiming that structuralism helps to understand and recognize the forms of gender that are considered less possible than the others, as well as why they are, Butler actually gives reasons to believe that the archaeological structure o f the society can change from a certain model of behavior to diametrically opposite. Thus, it is reasonable to suppose that Butler also touches upon Foucault’s concept of â€Å"ditto† in the given excerpt. Expanding Foucault’s theory, Butler conveys the idea that the aspects of power and normality are closely intertwined in the society. Conclusion: A Norm Stretched Beyond Its Boundaries Therefore, it must be admitted that the essence of a norm shapes together with the standards of the epoch. The latter are, in their turn, shaped and enhanced by the power of the majority mentioned by Foucault. Hence, I believe that the standard and what is thought to be â€Å"unbelievable† are bound to co-exist in the society, since the former and the latter can switch places according to the power that is currently shaping the society behavior model. Works Cited Butler, Judith. Performativity, Precarity and Sexual Politics. Berkeley, CA: University of California, 2009. Pr int. This critical writing on The Concept of Norm and Normative in the Society: The Power of the Ordinary was written and submitted by user Jared Woodward to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.