Conflict Theory Essay Topics Help!

Conflict Theory Essay Topics Help! Completely free Conflict Theory essay samples can be found FreeEssayHelp with no payment or registration. Planning is critical in any sort of home task, from creating a powerpoint presentation to supplying American Government homework help to your friend. People today develop schemata, which contain information regarding different components of an individual's life and help in information processing and strategy development. A leader's individual essay services. There's tons of resources for people in poverty, but they aren't easily accessible. Society's needs demand that the absolute most capable men and women become channeled into the most crucial occupations. Conflict theory is every time a group of people is attempting to fight for equality for everybody. Think about a scenario where a rich CEO of a business and a struggling factory worker both commit the identical crime. The Pain of Conflict Theory Essay Topics Subjectivity and doubl e standards are located everywhere. Social conflict theory is about inequality in society. While conflict theory was lauded for being in a position to efficiently example why concepts in society do not do the job, it's been criticized as unable to spell out why concepts do not do the job. There are lots of assumptions about the conflict theory. There are many Marxist theories that could probably apply to the dilemma of punishment and the way it ought to be implemented. To get started writing your assignment you would want to run into an interesting and promising topic. When prior brainstorming is finished, you can begin drafting your essay. Writing an excellent persuasive essay is not a simple job, however, it's achievable. The 30-Second Trick for Conflict Theory Essay Topics Racism is a quality influence within this film. Poverty causes a great deal of deviance within the society. Society tends to demonstrate favoritism to the prestigious members of that specific society. A more issue for the Conflict Hypothesis is that belief came from the Catholic Church. Conflict Theory Essay Topics - the Story On the flip side, war may also cause the wholesale end of a society. A lot of blacks aren't given the exact same Wheatley-4 opportunities as whites partially because of the simple fact they are fighting an uphill battle. The conflict perspective would be that everyone doesn't like a great deal of rules since they feel they are being controlled and nobody would like to feel that manner. It might view this as some people might not love their job and might not try to reach high quality performance when completing a task. Conflict Theory Essay Topics at a Glance The conflict perspective might view this as being unfair to people who do not meet certain qualifications because they may not have been in a position to attain a degree of education to get those requirements. In this exact same scenario, it might be stated that with roles, there ought to truly be the dominant and the follower. Consequently there's a simple conflict of interest between the 2 classes. Inside this theory, it's stipulated that the society is a complicated unit that is composed of the interrelated pieces. What Is So Fascinating About Conflict Theory Essay Topics? Social stratification is the consequence of social conflict . The social conflict theory attempts to demonstrate that society creates conflict on account of the inequalities that are found in everyday life. Conflict theorists think that competition is a constant and, occasionally, overwhelming component in just about any human relationship and interaction. They believe that competition is a constant and, at times, an overwhelming factor in nearly every human relationship and interaction. Little has been done or can be done in order to alter that circumstance. There's no escaping social conflict it's everywhere and will continue to be part of society forever. Policy Implications Because many areas within society are crippled as a result of debut of conflict theory, there are numerous policy implications that may complement and protect against certain behaviors from occurring. It also, once more, sets up the association between the 2 girls as other. The functionalist perspective is that in case you love your work, then you'll perform better at it. Once more, the same as in the discussion of Satan, there's the concept that Blake is not attempting to just replace god with Satan, but instead radically redefine the connection between both contraries as that of power and reason and not the traditionally limited and for that reason misleading, nice and bad. Psychologists using the behavioral perspective focus on learning and view behavior for a product of stimulus-res ponse relationships in place of delving into the past to attempt to have folks to determine why they are the way that they are. Some reason for the book being banned or challenged are regarding the movie, and others simply do not make sense. It's also accountable for the majority of the growth of human rights, civil rights and democracy still for the upkeep of the power of the capitalists to stay in control rather than to promote justice and social purchase. Resources that are less difficult to obtain would be helpful for families in poverty. When you remove the notion of God and religion from the building of rules and just penalties, then you're eliminating the 1 source that could construct laws that are equitable for all. Examples of the elite in the usa would be government and big corporations.

Essay Topics For the Catcher in the Rye

Essay Topics For the Catcher in the RyeThere are many different essay topics for the catcher in the rye. Some people are looking for topics that focus on a specific sports team or player, while others are searching for topics that include the history of the sport and how it has changed over the years.You can also find essays on different essay topics for the catcher in the rye that focuses on the actual catching game. In fact, you can find essays that look at some of the benefits of catching and the many different techniques that you can use to catch a ball.The essay topics for the catcher in the rye can be for high school, college, or even graduate school. If you are trying to write an essay on sports for a college application, you will want to be sure that you address all of the different styles of catching. For example, if you want to write an essay about a team with a long history and tradition, you will want to focus on that style of catching, even if you are writing an essay on baseball for someone who is planning to play in college.One of the most common essay topics for the catcher in the rye is going to be statistics. This might seem a little bit odd since you are basically trying to sell yourself as a great athlete and talent, but statistics can help you when it comes to your professional and personal skills. For example, if you are looking for essay topics for the catcher in the rye, you might want to talk about things like catches, yards made, and other different statistics that would relate to your professional skills and your personal skills. You can always add more stats when you are working on this essay.In addition to the statistics and different essay topics for the catcher in the rye, you will want to talk about your personal characteristics. A good way to make sure that you are taking care of yourself in an essay is to talk about how you handle the criticism and other people's opinions. You can also talk about your abilities in areas such as teamwork. You might also want to talk about what you feel are the special characteristics of a good catcher.If you want to write an essay on sports for the catchers in your grade school, college, or graduate school, you will want to make sure that you include some type of team sports in your area of expertise. For example, if you are trying to talk about the history of the game, you will want to include a discussion of the professional leagues, college leagues, and even local tournaments. You should also talk about how other sports have evolved in that same time period.When you are working on your own personal development and self esteem, you will find that writing about yourself and your skills can be very useful. Even if you do not plan to go to college, you should still find ways to be honest about your abilities and other areas of your life. As you begin to get more serious about your studies, you can put together an essay on topics that you have considered during your college career.When you want to write an essay on sports for the catcher in the rye, the first thing that you should do is determine where the question will take place. Then, you should work on coming up with topics that focus on your various areas of interest. You can also choose topics that deal with current events in the field of sports.

Top Examples of Research Papers on Euthanasia Guide!

Top Examples of Research Papers on Euthanasia Guide! One of the most important debate surrounding the subject of euthanasia revolves around its legalization. In today's world, it is a debatable topic, and there are many questions around it. The matter of euthanasia isn't a recent one. Euthanasia research papers examine the matter of an individual's right to die. Euthanasia remains a debatable subject due to the varied views that may be valid to a particular point. It improves the quality of life. It destroys the normal doctor-patient relationship. It is a controversial topic that most people would rather not talk about. Euthanasia is generally the last resort in a lot of the cases carried out by terminally ill patients. The other element of euthanasia which has been ignored. Active euthanasia has become the most controversial of the four options and is presently illegal in the usa. Simply take a look here, the ideal research papers writing site is going to do your assignment from scratch in time. The cost of an essay is dependent upon the quantity of effort the writer has to exert. Therefore, for your convenience, you have a superb chance to monitor the advancement of the assigned writer and make sure an essay will be ready in a timely method. Additionally, these totally free papers may give some great tips for your research. Therefore, every patient no matter their degree of pain needs to be provided an opportunity to live or die in peace. And sometimes even comfort can't be found. You might incorporate a single paragraph with a philosopher's argument that doesn't agree to your own. Just ification of assisted suicide can be credited to several elements. The thesis statement ought to be centered on the topic and appear at the previous sentence of the introduction paragraph. It's therefore, important to investigate and outline a suitable thesis at first and exhaust a single topic with counter arguments. The conclusion paragraph should give an overview of the reasons set out in the body. It's wise to plan what you'll include in each individual chapter and subchapter of your paper ahead of time. Complete the extra sections. I believe there are valid reasons for patients to consider euthanasia for the reason that it saves both the patient and their family from several financial burdens related to terminal diseases. The cause behind euthanasia is generous but still, we can't consider it good for the folks that are becoming the casualty of these situations. Legalizing euthanasia can't free humanity from illnesses, but might become and becomes powerful independent reason behind growing quantity of suicides, and not just for the reason of physical suffering. Involuntary euthanasia, on the flip side, is conducted without the permission of the patient as the patient could be not able to produce the decision or may not be able make their wishes known. Although some may argue that life shouldn't be taken, people who suffer from terminal phases of cancer as soon as the pain is unbearable and other terrible diseases will certainly disagree. A number of these mental conditions are so severe that they could push such patients to commit heinous crimes like murder. Patients who experience extreme pain due to the essence of their illness are permitted to die with dignity in lots of countries while other nations totally condemn the usage of euthanasia. The effects of this may be truly dreadful.

Why Penn Sample Essay?

Why Penn Sample Essay?The main reason why many students choose to do a Penn sample essay, at least initially, is because they want a short project that they can work on in a classroom setting. While a Penn sample is a useful way to learn about essay writing, the writing is rather simplistic and does not give much in the way of extra guidance for the student.Even with the format this type of essay requires, this structure leaves much to be desired. A student who is just starting out and who wants to write an essay, particularly a relatively simple one, will find this lack of structure a very discouraging factor.In an effort to overcome this issue, The Penn Writing Center has published a website called Why Penn Sample Essay. This site was created in order to offer essay writing guidance and sample projects. While these projects do not cover all of the forms of essay writing, they are a good way to get a feel for what the student is dealing with.This site also offers sample essays on a wide variety of topics. It would be impossible to list them all here, but they include topics such as religion, culture, history, family and marriage. These types of essays are ideal for a wide range of students, including those who may have less experience with writing and for a wide range of ages.Some students find the Why Penn Sample Essay site more helpful than others. While some students find the instructions to be overly complex, others find that it provides great guidance and help in learning how to write better essays.Regardless of the level of knowledge a student has about writing, there is no substitute for teaching the student to use their own unique style and their own specific purpose in the project. Most students who are struggling with writing do not have the best idea of what they want their essay to accomplish, or what their purpose should be.This is why taking the time to create a specific purpose for your essay is so important. While students may realize that they have something specific in mind, they may not know how to articulate this in a clear and concise manner. However, if they understand what they want and need to achieve, they can ensure that their needs are met.It may take some time to become comfortable with The Penn Writing Center site, but it is well worth the effort. Once the student is able to understand how to properly structure and format an essay, he or she will gain confidence in his or her ability to develop a truly successful essay. When the student understands the need for writing by a specific purpose, they will know exactly what to do when they begin.

Theme for English B- Langston Hughes Essay Example

Theme for English B- Langston Hughes Essay While writing a paper for his English class, Langston Hughes, the only African American in the class, explores equality in a stream of conscious, three paragraph poem. In â€Å"Theme for English B,† Hughes expresses that all races influence each other and should be treated and considered equal as Americans. Hughes discusses the similarities between the different races in America and writes his paper questioning if â€Å"its that simple† to overcome segregation issues. After telling of his African American background, Hughes tells of his interests and hobbies. He likes simple and universal things such as eating, sleeping, drinking, working, reading, and learning. Hughes shares his interests to show that his likes are not weird or different from a typical Whites interests. Hughes shows the similarities because he believes that if two men appear to be the same, they should be equal no matter the color of their skin. If both a Black and White man like to learn, they should equate each other and be able to obtain the same schooling, according to Hughes. Hughes also mentions he likes to â€Å"understand life. His paper discusses life and his understanding of Americans as a race in itself, without a color determining how â€Å"American† a person is. His want to understand life shows Hughes urge to think deeper than the superficial meaning of things. However, in reality, Blacks and Whites did not have the same social status, hence Hughes question â€Å"I wonder if its that simple† to achieve equality. Hughes continues on and allude s to his music selection to show his credibility on the subject of segregation. He listens to â€Å"Bessie, bop, or Bach. Hughes listening to Bessie Smith, a Blues singer, shows Hughes African taste in music while Bach, a German composer, shows Hughes well cultured side. Hughes not only likes typical music stereotyped with his race, but music that would be considered â€Å"White† or â€Å"higher class† music. Hughes interest in Bach conveys that Hughes is educated and making insightful comments on how he views society and its racial problems. Hughes music choice helps add credibility to his paper. Hughes simply questions why unnecessary segregation exists in America when all races intertwine. We will write a custom essay sample on Theme for English B- Langston Hughes specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Theme for English B- Langston Hughes specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Theme for English B- Langston Hughes specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Throughout the poem, Hughes familiarizes the races with one another. Hughes again intertwines races through his syntax in â€Å"I hear you: hear you, hear me we two you, me, talk on this page. † The repetition of words and consonants that sound alike causes the sentence to run together, as if to symbolize the different races â€Å"running together† as one. The syntax causes the reader to stumble and focus on the sentence. Hughes wants to show that he hears others and wants others to listen to him and the ideas he has. Both the Whites and himself â€Å"talk on [a] page† for this class and Hughes uses this to show the connection between the two. Hughes also says this to convey that the two races can â€Å"hear† each other. They do not speak different languages and can perfectly communicate with one another. Hughes shows the communication as another similarity between the two races, reiterating that the two should be equal. Hughes asks his teacher if his page will be colored like himself. He attempts to show his teacher the complications in ending segregation. Despite the fact that Hughes reveals all these truths about the similarities between the two races, his page will not be true and separation still exists. Hughes adds that his paper will â€Å"be a part of you, instructor,† telling his teacher that his paper has valuable lessons and significance. Hughes wants to influence his White teacher as a Black student, continuing the interracial learning as Hughes thinks this links â€Å"Americans† together and equal. The two races connect even though colors show differently. Hughes realizes that even though his page came â€Å"out of him,† it will not be true like his teacher said.

Why Google is the Workplace Everyone Wants to Join (and you should too)

Why Google is the Workplace Everyone Wants to Join (and you should too) Google isn’t just a tech company anymore, it’s an aspirational lifestyle. Once employees secure a coveted spot, they’re almost cult-like in their reverence for their workplace. Not that getting hired is an easy feat- Google currently gets more than two million job applications each year. (Imagine the HR department!) If you still aren’t sure what all the hype is about, then read on. Here are 10 of the many reasons why so many people are trying to get their foot in the Google door.1. SalaryThere may still be a really terrible gender gap at Google, but overall the company pays its engineers better than anybody else. Base salaries start over $128k per year, and the highest earners make more than $600k, plus bonuses. The company can be very tight-lipped about specific numbers, but know that employees are very well compensated.2. Competitive  benefitsThe trick to quality employee retention these days is stellar benefits. Google knows that happy employees who f eel safe and looked-after work harder and stay longer. Some examples of their offerings include a long (for the United States) maternity leave of 18 weeks, several months of parental leave for other primary caregivers, and excellent health care, investment plans, and survivor benefits.3. Smart and motivated  coworkersGoogle makes a big song and dance about recruiting top talent. When you’re a huge fish in a massive pond of other big fish, it can really push you to be more inspired and do even better work. Google wants to change the world, and its employees are all grateful and jazzed up to be along for the ride. The company also encourages its employees to spend up to 20% of their time on their own personal passion projects. This kind of daily inspiration really makes for happy workers.4. Free grubThe food is plentiful and flowing, and we’re not talking cafeteria food here. We’re talking healthy, varied, gourmet breakfast, lunch, and snacks (even dinner for th e midnight oil-burners). Plus, during the day employees have access to coffee bars and juice bars galore. This saves employees time and money (and often makes them eat better), plus has the added benefit of increasing socialization among colleagues during breaks.5. Pets welcomeNo, seriously. At some campuses, you can bring your dog to work. You can even take your pup out for a walk during your breaks.6. Gadgets galoreGoogle workers get to live in the future. They used Chrome before it hit the market. They have all the latest tablets and phones. This little sneak peak at the trends of the future makes workers feel like they are in the know and shaping everybody else’s tomorrow.7. 24/7 tech supportNo matter how late you’re working, you’ve got the best IT peeps in the country to help you out when you need it- whether your issues are with hardware or software.8. Massage creditsIn some campuses, if you do good work you can earn credits (via recommendations from other employees- not just your boss) that can be redeemed for one-hour massages on the Google campus. Shoulders hurt from all that hunching to get the big project done? No problem.9. On-campus fitness optionsImagine a world of free fitness classes, a free gym, and organized inter-campus intramural sports. This is great for social interaction, as well as for keeping all those bodies as sharp as the minds they’re carrying around.10. Learning opportunitiesGoogle is notable for the amount of time and energy they put into developing their employee’s careers and seeing to it that their best and brightest continue to rise. This includes making sure everyone stays sharp and keeps learning, whether though regular tech talks or guest speakers from every industry imaginable.

Balance Sheet and Annual Financial Statements

The directors are responsible for the preparation and fair presentation of the annual financial statements of the Company and Group, comprising the directors’ report, the statements of financial position as at June 2013, the statements of comprehensive income, changes in equity and cash flows for the year then ended, and the notes to the financial statements, which include a summary of significant accounting policies and other explanatory notes, in accordance with International Financial Reporting Standards (IFRSs) and the requirements of the Companies Act of South Africa. The directors are satisfied that the information contained in the annual financial statements fairly represents the financial position at year-end and the financial performance and cash flows of the Company and Group. The directors are also responsible for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and for maintaining adequate accounting records and an effective system of risk management as well as the preparation of the supplementary schedules included in these financial statements. The directors believe that the Company and Group have adequate resources to continue trading as a going concern in the foreseeable future. The annual financial statements support the viability of the Company and the Group. The Group’s external auditors, PricewaterhouseCoopers Incorporated, audited the Company and Group annual financial statements, and their report is presented on page 5. The external auditors were given unrestricted access to all financial records and related data, including minutes of all meetings of shareholders, the board of directors and committees of the board. The directors believe that all representations made to the independent auditors during their audit are valid and appropriate. Approval of Annual Financial Statements The Company and Group annual financial statements of Shoprite Holdings Ltd, as identified in the first paragraph, were approved by the Board of directors on 19 August 2013 and signed on its behalf by: CH Wiese Chairman JW Basson Chief Executive Officer Certificate of the Company Secretary In terms of section 88(2)(e) of the Companies Act no 71 of 2008 (as amended) I, PG du Preez, in my capacity as Company Secretary, confirm that for the year ended 30 June 2013, the Company has lodged with the Companies and Intellectual Property Commission, all such returns as are required of a public company in terms of the Companies Act and that all such returns and notices are true, correct and up to date. PG du Preez Company Secretary 19 August 2013 Directors’ Report Shoprite Holdings Ltd and its Subsidiaries 2 NATURE OF BUSINESS Shoprite Holdings Limited (â€Å"Shoprite Holdings†) is an investment holding company listed on the Johannesburg Stock Exchange Limited (â€Å"JSE†) in the â€Å"food retailers wholesalers† sector. Secondary listings are also maintained on the Namibian and Zambian Stock Exchanges. supermarket premises or developing new shopping centres to accommodate one of the Group’s supermarket formats. New retail developments and the redevelopment of existing properties are supervised through every stage of the planning-, design- and construction process. SHOPRITE INVESTMENTS LTD: SHOPRITE HOLDINGS COMPRISES OF THE FOLLOWING MAIN SUBSIDIARIES: As a wholly owned subsidiary of Shoprite Holdings, Shoprite Investments conducts the Group’s treasury function and financing of credit sales to third parties. SHOPRITE CHECKERS (PTY) LTD: Supermarkets: Serves a broad customer base through our Shoprite, Checkers, Checkers Hyper and Usave store formats. Supply Chain Management: Supplies the Group’s outlets in South Africa and 16 Non-RSA countries. The Group prides itself in running a state-ofthe-art distribution operation and became the first South African retailer to receive the ISO 9002 accreditation for import and export handling. Fast Foods: The Hungry Lion chain now boasts modern, well-designed stores with an inescapable focus on fried chicken and operates outlets within South Africa, Botswana, Zambia, Lesotho, Swaziland, Namibia, Angola and the Democratic Republic of Congo. Franchise: The OK Franchise Division’s stores offer a wide range of perishable and non-perishable food items and liquor under the OK, Friendly Grocer, 7-Eleven, Megasave en Sentra brands. Freshmark: Freshmark is the Group’s fruit and vegetable procurement and distribution arm and supplies fresh produce to the Group’s retail outlets. As one of the largest buyers of fresh produce in South Africa, Freshmark also imports fruit and vegetables to ensure a wide variety and continuity of traditionally seasonal fresh produce. Liquor Stores: Trading under the Shoprite and Checkers LiquorShop brands respectively, the liquor shops have extended the Group’s offering by providing a selection of wines, beers and a wide range of premium spirits to its customers. Meat Markets: The Group’s meat market division is the largest retailer of fresh meat on the African continent. Customers are served through in-store butcheries that employ qualified butchers and technicians. Money Markets: Money Markets offer a comprehensive range of financial services and products to the Group’s customers through dedicated in-store service counters. Furniture: The Furniture division offers furniture, electrical appliances and home entertainment products to customers for cash or credit through its OK Furniture, OK Power Express and House Home outlets in South Africa, Botswana, Namibia, Swaziland, Lesotho, Zambia, Mozambique and Angola. Pharmacies and wholesale distribution: MediRite’s in-store pharmacies offer consumers an easy access to affordable healthcare and healthcare professionals. These in-store dispensaries currently operate throughout South Africa and also in Angola and Swaziland. The Group’s pharmaceutical wholesaler, Transpharm, sells and distributes a wide range of pharmaceutical products and surgical equipment to hospitals and clinics, dispensing doctors, veterinary surgeons and private and corporate pharmacies. Properties: This division is tasked with the responsibility of expanding the supermarket portfolio through the identification and leasing of new SHOPRITE HOLDINGS LTD ANNUAL FINANCIAL STATEMENTS 2013 COMPUTICKET (PTY) LTD: As a premier ticketing solution provider and one of the most recognised brand names, Computicket offers theatre, concert, festival, sport and cinema tickets along with bus tickets and gift vouchers through a network of outlets located across South Africa and Namibia, a call centre as well as the Computicket website. Computicket also offers travel packages. SHOPRITE INTERNATIONAL LTD: Incorporated in the Republic of Mauritius, Shoprite International is the holding company for the majority of the Group’s non-South African retail and property investments. SHOPRITE INSURANCE COMPANY LTD: Provides first and third party short-term insurance to the Group and its customers. OTHER GROUP SUBSIDIARIES: The interests of Shoprite Holdings in other subsidiaries are set out on page  69 of the Annual Financial Statements. FINANCIAL REVIEW The Group’s headline earnings per share amounts to 675,4 cents for the year (2012: 607,0 cents). Details of the profit of Shoprite Holdings and its subsidiaries are contained in the statement of comprehensive income on page 7 with reference to the operating segment information on page 23. The financial position of Shoprite Holdings and its subsidiaries are recorded in the statement of financial position on page 6. Further details are furnished in the notes to the annual financial statements on page 10 to 68. The Group’s net asset value per share as at 30 June 2013 was 2  837 cents (2012: 2  382 cents). DISTRIBUTION TO SHAREHOLDERS PREFERENCE DIVIDENDS Details are reflected in note 27 to the Group’s Annual Financial Statements. ORDINARY DIVIDENDS An interim cash dividend (no. 128) of 123 cents per share was paid on 18  March 2013. A final dividend (no. 129) of 215 cents per share, is payable on 16 September 2013, bringing the total dividend for the year to 338 cents (2012: 303 cents) per ordinary share. 3 SHARE CAPITAL The authorised share capital of Shoprite Holdings remained unchanged at 650 000 000 (six hundred and fifty million) ordinary shares of 113,4 cents (one hundred and thirteen comma four cents) each. There was no movement in the number of issued Shoprite Holdings ordinary shares which remained at 570 579 460 shares of 113,4 cents each. On 28 June 2012, shareholders approved the issue of an additional 13  803  405 non-convertible, non-participating, no par value deferred shares in the share capital of Shoprite Holdings to Thibault Square Financial Services (Pty) Ltd pursuant to the issue of 27  100  000 ordinary shares during the previous reporting period. These deferred shares were however only issued on 25 July 2012. As at 30 June 2013, 35 436 472 (6,2%) ordinary shares were held as treasury shares by a wholly owned subsidiary of Shoprite Holdings. GOING CONCERN The annual financial statements of the Group were prepared on a going concern basis. The Board has performed a formal review of the Group’s results and its ability to continue trading as a going concern in the foreseeable future. The directors of Shoprite Holdings confirm that they are satisfied that the Group has adequate resources to continue in business for the foreseeable future. During the reporting period the following special resolutions were passed by main Group subsidiaries: SHOPRITE CHECKERS (PTY) LTD – Special resolution number 1: Approval of new Memorandum of Incorporation; and – Special resolution number 2: Financial Assistance to Subsidiaries, Related and inter-related entities. SHOPRITE INVESTMENTS LTD – Special resolution number 1: Approval of new Memorandum of Incorporation. COMPUTICKET (PTY) LTD – Special resolution number 1: Approval of new Memorandum of Incorporation. SHOPRITE INTERNATIONAL LTD Special resolution number 1: Approval of new Constitution. SHOPRITE INSURANCE COMPANY LTD – Special resolution number 1: Approval of new Memorandum of Incorporation. BORROWINGS DIRECTORS AND SECRETARY Shoprite Holdings has unlimited borrowing powers in terms of its Memorandum of Incorporation. The Group’s overall level of debt increased from R4  035 million to R4  151 million during the financial year under review. The directors’ names and details are furnished on pages 8 and 9 and the company secretary’s name, business and postal address on page 67 of the Integrated Report. In terms of the Memorandum of Incorporation of Shoprite Holdings (â€Å"the MOI†), no less than one third of the non-executive directors shall retire by rotation at each Annual General Meeting. Dr CH Wiese, Messrs EC Kieswetter, JA Louw and JF Malherbe retire as directors, in terms of paragraph 33. 5. 1 of the MOI of the Company, at the Annual General Meeting. Dr CH Wiese, Messrs EC Kieswetter and JA  Louw have offered themselves for re-election as directors of Shoprite Holdings. The board supports the re-election of these directors. SPECIAL RESOLUTIONS At the Annual General Meeting of Shoprite Holdings held on 29 October 2012, shareholders approved the following special resolutions: – Special resolution number 1: Remuneration payable to Non-Executive Directors; – Special resolution number 2: Financial Assistance to Subsidiaries, Related and inter-related entities; – Special resolution number 3: Financial Assistance for Subscription of Securities; – Special resolution number 4: General Approval to repurchase shares; and – Special resolution number 5: Approval of new Memorandum of Incorporation as proposed by the Board. Directors’ Report (continued) The company’s directors are responsible for the preparation and fair presentation of these consolidated and separate financial statements in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of consolidated and separate financial statements that are free from material misstatement, whether due to fraud or error. AUDITOR’S RESPONSIBILITY Our responsibility is to express an opinion on these consolidated and separate financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated and separate financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. OPINION In our opinion, the consolidated and separate financial statements present fairly, in all material respects, the consolidated and separate financial position of Shoprite Holdings Limited as at 30 June 2013, and its consolidated and separate financial performance and its consolidated and separate cash flows for the year then ended in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa. OTHER REPORTS REQUIRED BY THE COMPANIES ACT As part of our audit of the consolidated and separate financial statements for the year ended 30 June 2013, we have read the Directors’ Report, the Audit Committee’s Report and the Company Secretary’s Certificate for the purpose of identifying whether there are material inconsistencies between these reports and the audited consolidated and separate financial statements. These reports are the responsibility of the respective preparers. Based on reading these reports we have not identified material inconsistencies between these reports and the audited consolidated and separate financial statements. The  most significant assumptions and estimates used in applying the Group’s accounting policies relate to the following: a) Impairment of assets: The Group performs a review of loss-making stores and considers the need for the impairment of assets under these circumstances. This determination requires significant judgment. The Group evaluates amongst other things, the duration and extent of the losses, the near-term business outlook for the store, and the possible redeployment of the assets between stores. Refer to notes 3, 9 and 26. Useful lives of assets: In determining the depreciation and amortisation charge for property, plant and equipment and intangible assets, management applies judgment in estimating the useful lives and residual values of these different asset classes. Refer to notes 3, 9 and 21. c) Income taxes: The Group is subject to income taxes in numerous jurisdictions. Significant judgment is required in determining the worldwide accrual for income taxes. The Group recognises liabilities for anticipated uncertain income tax positions based on estimates of potential additional taxes due. With regards to deferred income tax assets for unutilised income tax losses, judgment is also required to whether sufficient future taxable income will be available against which these losses can be utilised. Refer to notes 1. 11 and 28. d) Allowances for doubtful debts: Trade receivables include instalment sale debtors and franchise debtors for which allowances for impairment are made in accordance with the accounting policy in note 1. 15. These calculations involve the discounting of projected future cash flows and require the use of estimates. Details regarding the allowances are set out in note 12. e) Employee benefit accruals and provisions: Various assumptions are applied in determining the valuations of post-retirement medical benefits, share based payment accruals and long term employee benefits as set out in notes 1. 20, 1. 22, 14, 17 and 35. Estimates and assumptions that have a significant risk of causing a material adjustment to the carrying value of assets and liabilities in a subsequent year relate to the following: income taxes; allowances for doubtful debts and employee benefit allowances. All estimates and underlying assumptions are based on historical experience and various other factors that management believes are reasonable under the circumstances. The results of these estimates form the basis of judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and any affected future periods. Use of adjusted measures The measures listed below are presented as management believes it to be relevant to the understanding of the Group’s financial performance. These measures are used for internal performance analysis and provide additional useful information on underlying trends to equity holders. These measures are not defined terms under IFRS and may therefore not be comparable with similarly titled measures reported by other entities. It is not intended to be a substitute for, or superior to, measures as required by IFRS. a) Trading profit on the face of the statement of comprehensive income, being the Group’s operating results excluding foreign exchange rate differences and income or expenditure of a capital nature. b) Income or expenditure of a capital nature on the face of the statement of comprehensive income, being all re-measurements excluded from the calculation of headline earnings per share in accordance with the guidance contained in SAICA Circular 3/2012: Headline Earnings. The principal items that will be included under this measure are: gains and losses on disposal and scrapping of property, plant and equipment, intangible assets and assets held for sale; impairments or reversal of impairments; any non-trading items such as gains and losses on disposal of investments, operations and subsidiaries. c) Interest received on the face of the statement of comprehensive income, being only interest received on call and operating bank account balances. Subsidiaries Subsidiaries are entities (including special purpose entities) which are, directly or indirectly, controlled by the Group. Control is established where the Group has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group controls another.