Confession of the Jews and First Confession :: Confession of the Jews Essays

Admission of the Jews and First Confession           In contrasting the books Admission of the Jews and First Confession, I have seen there as similitudes and differences.  For instance, First Admission manages a kid changing over from a kid to a youthful man  by going to admission and telling his transgressions for the first time.  Transformation of the Jews manages changing over a kid into somebody he has never truly observed which was a nonconformist which just more established individuals typically do.           In Change of the Jews Ozzie, who was the primary character, had a issue with coexisting with the cleric Rabbi Binder at Hebrew School.  Rabbi Cover didn't generally like Ozzie in light of the fact that he was continually posing a ton of inquiries also, Rabbi Binder was continually blowing up at him. In First Confession Jackie, the primary character, additionally had an issue. Jackies issue was like Ozzies, yet additionally different.  Jackie had an issue with his sister Nora. Nora accepted that Jackie was continually lying and being bad.  On his admission day his mom sent Nora go with Jackie. Nora requested Jackie to tell the entirety of his wrongdoings, including how he was mean to the grandma who lived with them.           Ozzie appeared to be pained to Rabbi Binder in Transformation of the Jews. In reality Jackie wasn't  awful by any means, he was only a kid who needed solutions to his questions.  And that was demonstrated when Ozzie posed an inquiry in class and Rabbi Fastener went insane and hit Ozzie in light of the fact that he thought Ozzie was attempting to be an astute guy.  So Ozzie attempted to demonstrate a point to Rabbi Binder and his individual colleagues by hurrying to the rooftop and making accept he was going to jump.  With Ozzie being on the rooftop it gave Rabbi Binder a greater conviction that Ozzie was insane and troubled.  Ozzie wasn't generally insane, he was simply attempting to make a point that he truly wasn't dumb.  Ozzie simply needed to accept that there was actually a Christ. So with the point that Ozzie was attempting to make assisted with changing over everybody and their convictions.           Jackie, as Ozzie, was likewise upset in First Confession.  He was a little youngster who lived with his family, including the grandmother.  Jackie accepted the grandma didn't care for him without question, so he meant things to her like stow away under the table when she cooked dinner.  When it came time for his first admission he went with his sister Nora.  Nora tormented Jackie and terrified him into accepting he was a miscreant and he will pay for the entirety of his transgressions.

Lorenzo Ruiz essays

Lorenzo Ruiz papers Lorenzo Ruiz was conceived in Binondo, Manila between the long stretches of 1600 and 1610. His dad was Chinese and his mom was a Filipino, much the same as him. His folks were Christian and he was submersed with the name of Lorenzo after a Martyr during the third century. His last name Ruiz was taken from the last name of his adoptive parent. In his more youthful years, Lorenzo served at the community of Biondo. He took in Spanish and Catechism from the Dominican clerics. Following quite a long while he earned the title of public accountant. He turned into an individual from the Confraternity which is an association given to the Blessed Virgin. He before long wedded and had two young men and a young lady. Lorenzo then went on a boat to Japan to get away from the opportunity of being gotten by specialists that idea he carried out a wrongdoing. As of now there was a lot of mistreatment against Christians. Individuals who put stock in Jesus were imprisoned or executed. A large number of individuals picked demise over denying the confidence in Christianity and of those individuals was Lorenzo. Lorenzo experienced a ton of torment for not precluding his affection from claiming God. He stated, I am a Christian and I will stay a Christian to the point of death. He was informed that on the off chance that he didnt deny his confidence for God that he would be killed. Lorenzo picked his adoration for God and demise over being liberated and revoking his confidence in God. On September 23, 1637 he passed on in the hanging pit, which was a type of abuse. He was honored on February 1981, at Luneta. He was announced a holy person on October 18, 1987 in Rome. His gala day is September 28th. I picked this holy person since I read about his biography and I was incredibly amazed by his confidence in God. He enlivened me to consistently have confidence in God and never deny your affection in Him. I likewise picked this holy person on the grounds that my siblings name is Lorenzo and he is my support, so I thought it was fitting to do a repor... <!

Blog Archive Rose Martinelli to Leave Chicago Booth

Blog Archive Rose Martinelli to Leave Chicago Booth From Chicago Booth comes news that Associate Dean for Student Recruitment and Admissions, Rose Martinelli will be leaving her position.   Starting in August she will become Assistant Vice President of Enrollment Management for the University of Chicago.   In her last issue of her blog, The Rose Report, she writes “Thanks to all who have followed The Rose Report during the past few years.   I’ve enjoyed sharing my perspective and hope it was a helpful resource for you.   I wish you all the best in your personal and professional journey and look forward to continuing my relationship with Booth as a supportive member of the alumni community.”   A member of her admissions team, Kurt Ahlm, will become the interim head of the department. Rose Martinelli, previously Admissions Director at Wharton, ushered in an era of transparency via admissions blogs and message boards and engagement with admissions consultants. It will be interesting to follow her as she takes on her new challenge. We have to assume that she will employ some of the techniques that established her as a leader in her field. Share ThisTweet Business School News University of Chicago (Booth)

The Federal Minimum Wage Should Be Legal - 2004 Words

Presently, the citizens of the United States of America are involved in an impassioned debate over the federal minimum wage. As of October 5, 2016, the federal minimum wage is set at seven dollars and twenty-five cents an hour. There are numerous amounts of stakeholders when it comes to minimum wage. The three stakeholders mentioned in this essay will be Companies, Employees, and the Economy. In addition to the stakeholders, this essay will also dig into the history of the United States Federal Minimum Wage and see how it has progressed over the years and if it kept up with inflation over the years. With this information, society will see what an increase to the federal minimum wage will have on the United States economy and labor force. The history of the Federal minimum wage dates to 1938 when then President Franklin Delano Roosevelt signed â€Å"the Fair Labor Standards Act (FLSA)† into law (History of Minimum Wage). Franklin Delano Roosevelt signing the FLSA into law made sure that no American could be paid less than the federal minimum wage. The initial minimum wage was set at twenty-five cents an hour back in 1938. However, prior to Franklin Delano Roosevelt signing the Fair Labor Standards Act into law there was not any â€Å"national minimum wage, or†¦legislation to protect workers from exploitation. [Due to] lack of regulation tens of thousands of workers were routinely exploited in sweatshops and factories†¦for pennies a week† (Minimum-Wage.org). Which made covering day to dayShow MoreRelatedThe Framers Of The Constitution930 Words   |  4 Pagesrequires the process to be â€Å"prescribed by law† in times of war. (Legal Information Institute) A third example of the use of im plied power is the Minimum Wage, this being also a â€Å"necessary and proper† action in order to regulate the trade. A minimum wage is the lowest remuneration that employers may legally pay to workers. The federal minimum wage set up is $7.25 per hour. The Minimum Wage rule got effective since July 24, 2009. Federal Minimum age provisions are contained in the Fair Labor Standards ActRead MoreRaising The Federal Minimum Wage799 Words   |  4 Pages In the US, President Barack Obama urges Congress to raise the federal minimum wage to $10.10 an hour from $7.25. Although some Republicans oppose to this action, overwhelming majority of Americans see that is a good idea (The Guardian, 2014). Regarding to the issue of minimum wage, there have been lots of debates for a long time. Some economists such as Milton Friedman deeply believe that minimum wage kills jobs, but some like Alan Krueger and David Card think, to some extend, it actually increasedRead MoreEmployment Law Essay 1220 Words   |  5 PagesConstruction should be made aware of in order to get their HR department up to speed before expanding to the state of Arizona. These are laws regarding required postings, minimum wage, overtime, meals and breaks, vacation leave, sick leave, holiday leave, voting leave, severance pay, and record keeping. These laws will be provided along with possible penalties for non-compliance and recommendations on how to approach these laws as they apply to Clapton Commercial Construction. Both the federal governmentRead MoreThe Case Of Martinez V. Reemployment Assistance969 Words   |  4 Pagesto pay unemployment insurance to help cover the costs of unemployment payments when employees are terminated. Business Legal Resources (2013) reviews the case of Martinez v. Reemployment Assistance Appeals Commission, Fla, which brought to light that the employer was not properly compensating Martinez according the the Fair Labor Standards Act by paying lower than minimum wage. Martinez had voluntarily quit his employment due to not being compensated property, however was denied based on the technicalRead MoreState and Federal Systems of Government Essay1705 Words   |  7 PagesState and Federal Systems of Government MGT434 May 29, 2006 State and Federal Systems of Government Labor and employment laws define US workers rights and protect s employees from employers retaliation for exercising our rights under the laws or reporting violations to the proper authorities. As Bennett and Hartman explain, these laws Â…seek to make the power relationship between employer and employee one that is fair and equitable (Employment Law for Business, pg. 88). Employers haveRead MoreFederal Government Subsidized Job Program Essay1672 Words   |  7 PagesProposal: We need a permanent, federal government-subsidized job program which ensures that those who want to work will be able to work. The program should be available for all citizens and legal residents of America that are sixteen years or older, including felons, disabled people, and those above the poverty line. It should truly be nationwide and uniform in its implementation. Finally, the program should be permanent, as there are many people who cannot find employment even though the Great RecessionRead MoreMini mum Wage Laws Do Not Meet The Basic Needs Of People850 Words   |  4 Pagesthen a standard wage should be enforced much like the birth of minimum wage laws. However, now minimum wage laws need to either evolve or a new mechanism needs to be put in place. In this paper is the exploration of living wages in today’s modern society and how efficient they are. Thesis: Federal minimum wage laws do not meet the basic needs of people, because of this; the right to a standard of living is not achieved. There is a certain standard of living that each person should live by where theyRead MoreMinimum Wage And Its Effect On The United States871 Words   |  4 PagesHouse Bill 230, or the most recent bill introduced in North Carolina to increase minimum wage, was introduced by the House of Representatives on March 12, 2015. After the first version of the Bill was introduced, it was revised once. The bill was introduced because the goal of the state is to provide a minimum wage that allows for a decent and healthy life for its citizens. As the value of the American dollar continues to change, so does the average cost of living. The primary sponsors of the BillRead MoreBasic Rights of an Employee1196 Words   |  5 PagesYour basic rights as an employee There are minimum rights and  entitlements  set out in law, which apply to ALL employees, whether it is written in your employment agreement or not.   Your employment agreement cannot trade off or provide for less than these minimums. The law protects you at work by setting the minimum rights you have as an employee with paid time off work the minimum you can get paid public holidays sick leave bereavement leave giving you the right to refuse to do work that wouldRead MoreImmigration, America s Advantage By Lee Habeeb And Mike Leven1590 Words   |  7 Pagesposes a unique problem to our society: Since we possess desirable aspects as a country, we have to deal with the issue of immigration. Legal immigration is a great benefit to our society, and if we can control and harness immigration, it will better our country for years to come. While illegal immigration is an enormous problem that needs to be solved, legal immigration is a great asset to our economy and American society as a whole. In their commentary, â€Å"Immigration, America’s Advantage†, Lee

Essay on One Way of Arguing Determinism is False - 1334 Words

Are we free? The question of our freedom is one that many people take for granted. However, if we consider it more closely it can be questioned. The thesis of determinism is the view that every event or happening has a cause, and that causes guarantee their effects. Therefore given a cause, the event must occur and couldn’t occur in any other way than it did. Whereas, the thesis of freewill is the view that as human beings, regardless of a cause, we could have acted or willed to act differently than we did. Determinism therefore, states that the future is something that is fixed and events can only occur in one way, while freewill leaves the future open. Obviously a huge problem arises between these two theses. They cannot both be true†¦show more content†¦As humans we want to believe we have the freedom to be in control of our beliefs, decisions and actions, however determinism makes our actions beyond our control as the causes of our actions originate from sources that lie beyon d us. From the beginning of our lives our beliefs and desires have been determined by causes which we have had no control over, therefore we have no control over the outcome of the events that were determined by our very first beliefs and desires. Thus if control is what is key in freewill, indeterminism does not provide this, because it states that my actions have no causes and if my actions have no causes then how can I be in control of them? Following this we are not free whether determinism or indeterminism is true, so arguably we are not free. Since it seems that I cannot deny determinism I will now attempt to falsify freewill. It may be true that we do not have free will and that all of our actions and future actions are already determined and destined to happen. However if we didn’t have freewill, then why would we have moral and legal practices? If we are not in control of our actions then how can we be punished for them? â€Å"If everything we do is caused by earlier things that we didn’t do, how can we be morally responsible for our actions?† (Appiah: 2003: pg 365) Every day we make judgments about people because we have reasonShow MoreRelatedArgument For Incompatibilism By Peter Van Inwagen854 Words   |  4 Pageshis essay, â€Å"An Argument for Incompatibilism,† Peter van Inwagen concludes that free will and determinism cannot be compatible. The type of argument that van Inwagen uses, the Consequence Argument, has become the maxime popularis way for incompatibilists to assert that, determinism, and free will, are in conflict. The Consequence Argument attempts to display that, if there is an assumption that determinism is true, and then there is a further assumption that for any action that has taken place,Read MoreDeterminism Vs. Free Will893 Words   |  4 PagesThe idea that the future is already determined is known in philosophy as determinism.   There are various definitions of determinism available; but in this essay, I shall use the Stanford Encyclopedia of Philosophy definition, which is ‘the metaphysical thesis that the facts of the past, in conjunction with the laws of nature, entail every truth about the future This idea presents a difficult problem for the concept of free will:  how can we make free choices if all our actions are determined by theRead MoreEssay on Freedom-Determinism debate1689 Words   |  7 PagesFreedom-Determinism Debate The controversy between freewill and determinism has been argued about for years. Freewill is defined as the belief that our behaviour is under our own control and do not act in response to any internal or external factors. Freewill has been found to have four different conditions and to have freewill at least two conditions must be obtained, these are; people have a choice on their actions, have not been coerced by anything or anyone, have full voluntary and deliberateRead MoreFreedom-Determinism Debate1726 Words   |  7 Pagesbetween freewill and determinism has been argued about for years. Freewill is defined as the belief that our behaviour is under our own control and do not act in response to any internal or external factors. Freewill has been found to have four different conditions and to have freewill at least two conditions must be obtained, these are; people have a choice on their actions, have not been coerced by anything or anyone, have full voluntary and deliberate co ntrol of what they do. One example of freewillRead MoreStructural Functionalism : A Society With Organic Solidarity869 Words   |  4 Pages As one of the earliest theoretical approaches in sociology canons, Structural Functionalism focuses on the ways in which various structures in society such as the economy or education system interact with each other and the functions they serve. One of the most prominent functionalist theorists was Emile Durkheim, who devised the idea that solidarity, the force holding a society together, is largely determined by the degree of interrelatedness and interdependence of individuals brought about byRead MoreFree Will Essay example1168 Words   |  5 Pagesour own behavior. The first matter to be noted is that this view is in no way in contradiction to science. Free will is a natural phenomenon, something that emerged in nature with the emergence of human beings, with their kinds of minds, minds that can think and be aware of their own thinking. Nature is complicated. It includes many different sorts of things and one of these is human beings. Such beings exhibit one unique yet natural attribute that others things apparently do not—that is freeRead MoreFree Will and Determinism 1619 Words   |  7 Pagesproblem of free will and determinism is a mystery about what human beings are able to do. The best way to describe it is to think of the alternatives taken into consideration when someone is deciding what to do, as being parts of various â€Å"alternative features† (Van-Inwagen). Robert Kane argues for a new version of libertarianism with an indeterminist element. He believes that deeper freedom is not an illusion. Derk Pereboom takes an agnostic approach about causal determinism and sees himself as a hardRead MoreAnalyzing Strawson s Three Arguments Against The Incompatibilist From His Paper, Freedom And Resentment 2061 Words   |  9 Pagesgive an account of causal determinism, following McKenna and Russe ll (2010), then explain the three camps that have emerged from the dialectic: the (i) compatibilist, (ii) incompatibilist and (iii) what I will call the ‘non-Strawsonian’ pessimist. I will then explain how Strawson’s reactive attitudes framework fits with his three arguments against the incompatibilist. I will then give an analysis of why these arguments fail to show that the incompatibilist position is false. Finally, I will concludeRead MoreCritically Examine the Claim That Free Will and Determinism Are Incompatible2069 Words   |  9 PagesCritically examine the claim that free will and determinism are incompatible One of the main questions that we face is whether or not, we as humans have genuine freedom. Are we free to make our own choices? Do we decide what happens in our lives in the future? Or are our lives set pathways in which we have no say at all? Are all our choices already decided? In other words, do we have free will or are our actions pre-determined, or both? Hard determinists, libertarians and soft determinists all setRead MoreDeterminism Vs. Indeterminism And The Existence Of Free Will2943 Words   |  12 PagesThough there is no singular definition of ‘free will’, the standard argument against it is the dilemma between determinism/indeterminism and the fact that these two concepts threaten the prospect or the existence of free will. Determinism is the basic philosophical principle that every event, including human decisions and actions, are the imminent consequence of prior events. Strict determinism would argue that free will does not exist due to the fact that ou r previous actions or past events, determine

Conscientiousness a Review - 1793 Words

Conscientiousness: A review Introduction: A major contribution of our personality is an essential trait known as Conscientiousness. It was first grouped in the Five Factor Model personality and the circumplex model of interpersonal behavior 40 years ago by well known psychologists named Tupes and Christal(1961) (McCrae and Costa,1985).Recent developments on the work were carried on by several other psychologists like McCrae and Costa (1985a), Digman and Inouye (1986), Hogan (1983), and Peabody and Goldberg(1989) (Paul D. Trapnell and Jerry S. Wiggins 1990). Conscientiousness can be defined as â€Å"governing, persevering, unselfish behavior and impelling the individual to duty as conceived by his (or her) culture. A Conscientious person†¦show more content†¦According (McCrae and colleagues ) the factors measured by the FFM are comprehensive that is they account for almost all the common variance in personality trait scores, on the other hand NEO-PI-R facets have been shown to have discriminant (McCrae Costa, 1992) and specific heritability (Jang, McCrae, Angleitner, Riemann, Livesley, 1998) and to contribute incrementally to predictive validity (Paunonen Ashton, 2001) validity However, due to the popularity of the NEO-PI-R after being translated in major languages it is used extensively in research by professionals (Fruyt, McCrae, Szirmà ¡k, Nagy,2004).Two published studies examined correlation between FFPI and NEO-PI-R (Costa, Yang, and McCrae (1998).† correlated FFPI factors(using an earlier orthogonalizatio n algorithm) with NEOPI-R factors in a sample of 116 middle-age men and women, and found convergent correlations ranging from .32 (for autonomy with openness) to .71 (for extraversion). Hendriks et al. (1999b) correlated FFPI factors with NEOPI- R domains in samples of 88 to 102 persons and reported correlations ranging from .40 for autonomy and openness to .79 for extraversion. In both of these studies, the convergent correlations for the autonomy factor are rather low; inShow MoreRelatedCorrelation Between The Factor Personality Model And Job Satisfaction1554 Words   |  7 Pagesimaginativeness and insight, and those who score higher in this trait tend to have a broad range of interests, i.e. open to experiences. b. Conscientiousness - Common features of this trait are high levels of thoughtfulness, good self-control (good impulse control) and individuals tend to be goal-oriented and exhibit such behaviors. Those who score high in conscientiousness tend to be well organized and pay keen attention to details. c. Extroversion – Extroverts tend to possess characteristics such as excitabilityRead MoreThe Effect Of The Individual Personality On Success Essay1211 Words   |  5 Pagesagreeableness, conscientiousness, neuroticism, openness). Many studies that been done on each individual trait and their respective influences on success, however when individual traits are studied to observe their effect on academic success it is clear that some traits are more desirable than others if one is to strive within an academic setting (ETS, 2016). One trait in particular that is praised for its correlation with academic success is Conscientiousness (Poropat AE, 2009). Upon review of the facetsRead MoreThe Big Five Research Project Essay889 Words   |  4 Pagespsychology class. The first question ask was what are the five personality traits according to the prominent five factor model. According to the psychology.suite101 website (Pawlik-Kienlen, 2007) the big five personality traits are as follows: †¢ Conscientiousness - being disciplined, dedicated and organized. This also means being self disciplined and having goals in life and striving to achieve them. †¢ Agreeableness - being pleasant and easy to get along with, cooperative, compassionate and kind heartedRead MoreAn Understanding Of Intrapersonal Effectiveness And The Five Factor Model1091 Words   |  5 Pagesusing the NEO IPIP framework (McShane, Olekalns, Travaglione, 2013, p.44-45). The Big Five personality dimensions are conscientiousness, neuroticism (or emotional stability), extraversion, agreeableness and openness to experience (Deyoung, Peterson, Quilty, 2007; McShane et al., 2013, p.44-45). FFM also proposes trait combinations for different careers; whilst conscientiousness and neuroticism seem to correlate with overall job performance, the remaining three dimensions form different correlationsRead MorePersonality Testing For Select Employees1218 Words   |  5 Pagesthat, this personality trait will lead to higher job performance. The implications on businesses of this will then be explored. Review What is Agreeableness? The Five Factor personality Model (FFM), of which Agreeableness is a part, is a, â€Å"hierarchical organization of personality traits in terms of five basic dimensions: Extraversion, Agreeableness, Conscientiousness, Neuroticism, and Openness to Experience.† (McCrae, John, 1998) The FFM is a widely used model for defining the dimensions of personalityRead MoreThe Four Tasks Of Management1449 Words   |  6 Pagesto a single dimension of personality. When these words were grouped, five dimensions seem to emerge, and these explain much of the variation in our personalities (Goldberg, L.R. (1990)). As you can see, the Big Five dimensions are openness, conscientiousness, extra version, agreeableness, and neuroticism – if you put the initials together, you get the acronym. Everyone has some degree of each of these traits; it is the unique configuration of how high a person rates on some traits and how low onRead MoreThe Impact Of Organizational Citizenship Behaviour By The Five Dimensions, Antecedents And Their Consequences1648 Words   |  7 Pages: Literature Review Due date : 23rd November 2015 Date submitted : 19th November 2015 Word count : 1472 Declaration: I have read and understand the Rules relating to Awards (Rule 3.18) as contained in the University Handbook. I understand the penalties that apply for plagiarism and agree to be bound by these rules. The work I am submitting electronically is entirely my own work . Signed : Aneesh Rama Date : 19th November 2015 Literature Review Abstract ThisRead MoreProfessional And Personal Development Plan810 Words   |  4 Pagesto my strength and weaknesses. I will explain these strength and weaknesses in openness to experience, conscientiousness, agreeableness, neuroticism. The openness side of me state that I am a curious person, it state that I like change and I am very fascinated with new ideas. Conscientiousness side of me explains that I like to plan; I am very responsible and very organized. The conscientiousness side will help greatly in my job life. The agreeableness side of me explains that I like to make friendsRead MorePersonality Testing For Select Employees1710 Words   |  7 Pagesthat, this personality trait will lead to higher job performance. The implications on businesses of this will then be explored. Review What is Agreeableness? The Five Factor personality Model (FFM), of which Agreeableness is a part, is a, â€Å"hierarchical organization of personality traits in terms of five basic dimensions: Extraversion, Agreeableness, Conscientiousness, Neuroticism, and Openness to Experience.† (McCrae, John, 1998) The FFM is a widely used model for defining the dimensions of personalityRead MoreThe Social Psychologist, Henri Tajfel And The Robber s Cave Experiment1518 Words   |  7 Pagesthe weight on building upon values such as compassion, conscientiousness, must be universally accepted by medical students as fundamental to a prosperous medical career. Psychologically speaking, certain peer groups may have an impact on the timeliness and application of these values, for example the one who spends time with charity-based societies may find themselves more capable of demonstrating and appreciating compassion and conscientiousness and so therefore, a first piece of advice for future

Diversified and Expanded the Businessâ€Free Samples for Students

Question: How to Diversified and Expanded the Business? Answer: Introduction The company chosen for analysis is JB Hi-Fi Private Limited which is a retail chain specially for gaming consoles and BLU Rays but diversified and expanded the business and now selling most of the electronic goods like fridges, LEDs, music CDs etc. Regardless to other peers of the industry who suffered losses in this market, JB was the only company to see a rise in its profits. For the JB Hi-Fi Private Limited there have been ups and downs in terms of their business management and change in management. In 2004, JB Hi-Fi Private Limited has take most aggressive management decision of acquiring or taking Queensland Clive Anthony chain of stores and operating business from there. Many brands have been registered under JB Hi-Fi Private Limited parent brand and have been operating business from different locations in Australia. Unique selling point of JB Hi-Fi Private Limited is always been its cheapest price range and vast range of products and services. It was listed in 2003 at Australi an stock exchange. JB Hi-Fi Private Limited is one of the leading and most popular business organisations in home entertainment sector (Nethercott, 2010). In this assignment we are going to look inside the types and the value of companys intangible assets and the accounting method and acquisition method of the company. For the purpose of this report, financial analysis of the JB Hi-Fi Private Limited has been taken into account. For the purpose of financial analysis of JB Hi-Fi Private Limiteds financial statements 2016 is the financial year has been undertaken. In this report, financial analysis of JB Hi-Fi Private Limited mainly includes analysis of consolidated financial statements and information provided at the notes to accounts (Detzen, Wersborg Zich, 2015). Comments have also been made on the revaluation of non-current assets.In this report, items of financial statements i.e. income statement, statement of financial position and cash flow statement has been analysed. Different aspects of disclosures and presentation of non-current assets of JB Hi-Fi Private Limited has been focused in this report. In this report, financial anal ysis of JB Hi-Fi Private Limiteds financial statements of the year 2016 has been undertaken. In this report, identification and analysis of any revaluation made by JB Hi-Fi Private Limited has been considered. Property, plant and equipment derecognized during the previous year 2016 have been included in this report (Suttle, 2015). Treatment of any gain or loss in the revolution and derecognised of property, plant and equipment in the financial statement of JB Hi-Fi Private Limited has been stated in his assignment. From the analysis of statement of financial position or balance of JB Hi-Fi Private Limited has been used for identifying intangible. Analysis and identification of accounting treatment of these intangible assets and any changes (in terms of revaluation) has been affected in this assignment. Treatment of acquisition of goodwill in the transactions of JB Hi-Fi Private Limited has been analysed and recorded in the financial statement of JB Hi-Fi Private Limited. In this rep ort, analysis of revaluation of non-current assets of JB Hi-Fi Private Limited during 2016 has been undertaken (Petrovic, Manson Coakley, 2016). Conclusion It can be concluded that JB Hi-Fi Private Limited has been preparing and presenting their financial transactions in adequate manner. Disclosures as required under the defined and applicable standards have been followed while presenting transactions in financial statements. It can be concluded that JB Hi-Fi Private Limited has derecognized their non-current assets i.e. property, plant and equipments during the previous year i.e. 2016. In can be concluded that there has been instance where JB Hi-Fi Private Limited has revalue their non-current fixed asset i.e. intangible assets during the 2016. It can be concluded that during the year 2016, non-current assets i.e. property, plant and equipment has been disposed and impaired during the previous year 2016. Same has been affected in the statement of financial position (balance sheet) and income statement (profit and loss account) during the 2016 (JB Hi-Fi Private Ltd Annual Report, 2016). On the other hand, it can be concluded that intang ible assets of the JB Hi-Fi Private Limited has also been changed or value of intangible assets has been decreased increased because of exchange difference that JB Hi-Fi Private Limited has recognised during 2016 financial year. It can be concluded from the financial analysis of JB Hi-Fi Private Limited during 2016, that they has prepared and presented financial transactions according to financial reporting standards. Their financial position from the financial analysis reflects adequate level of business operations and effective management of non-current assets including intangible assets. It can be concluded that preconisation of profit and loss arise from revaluation and impairment test has been properly dealt in financial statements (Karanovic Baresa, 2010) References Detzen, D., Wersborg, T., Zich, H. (2015). Bleak Weather for Sun-Shine AG: A Case Study of Impairment of Assets. Issues in Accounting Education, vol 30, no 2, pp 113-126. JB Hi-Fi Private Ltd Annual Report, 2016. JB Hi-Fi Private Ltd Annual Report, 2016. JB Hi-Fi Private Ltd, pp.6-60. Karanovic, G., S, B. Baresa, S., 2010. Financial Analysis Fundament for Assessment the Value of the Company. UTMS Journal of Economics, 1(1), pp.73-84. Nethercott, L. (2010). Thin capitalisation and the impairment of assets. Tax Specialist, vol 13, no 4, pp 210-215. Petrovic, N., Manson, S., Coakley, J. (2016). Changes in Non?current Assets and in Property, Plant and Equipment and Future Stock Returns: The UK Evidence. Journal of Business Finance Accounting, vol 43, no 10, pp 1142-1196. Suttle, R., 2015. The Macroenvironmental Factors Affecting the Clothing Industry. [Online] Available at: https://smallbusiness.chron.com/macroenvironmental-factors-affecting-clothing-industry-37254.html [Accessed 14 May 2017].

Take Home Questions Essays - Demography, Population, Anthropology

Take Home Questions Sociology 103 Take Home Questions 1. Ethnic stratification is a rank order of groups, each made up of people with presumed common cultural or physical characteristics interacting in patterns of dominance and subordination. To begin with, all systems of ethnic stratification are products of the contact of previously separated groups. Initial contact may be in the form of conquest, annexation, voluntary immigration, or involuntary immigration. Following contact, groups engage in competition, view one another ethnocentrically, and, ultimately, one imposes its superior power over the others, emerging as the dominant group. Ethnic stratification systems are created by the movement of people across national boundaries, usually bringing with them different languages and cultural systems, or by the establishment of new political boundaries. Multiethnic societies are formed through one or a combination of several contact patterns. The first factor critical to the emergence of ethnic stratification or inequality is Conquest. Conquest is a form of contact in which people of one society subdue all or part of another society and take on the role of the dominant group. European colonialism of the eighteenth and nineteenth centuries best exemplifies this pattern. The next factor to the emergence of ethnic stratification is Annexation. It is a political occurrence in which a part or possibly all of one society is incorporated into another. If a gathered society has a dominant group, then the ethnic groups within that society become subordinate at the point that sovereignty is transferred. Such annexation may occur in a peaceful or a violent manner. Following annexation, the most common patterns by which ethnic groups come into contact involve immigration. The immigration of peoples from one society to another may be either voluntary or involuntary. The chief source of ethnic heterogeneity in the United States, Canada, Australia, and New Zealand has been voluntary immigration. The chief objective of people who emigrate from their home society is ordinarily economic betterment though sometimes political or religious considerations play an important role. Demographers who study migration patterns refer to factors of ?push and pull? that motivate people to leave their original society and migrate to one that promises improved conditions of life. The ?pull? happens in times of economic hardship, people will be encouraged to emigrate if they perceive more favorable economic opportunities in another society. Depressed economic conditions, involving minimal job opportunities and low wages, along with a low expectation of betterment of such conditions, constitute the ?push?. Additional push factors were the increase in evictions by landlords and the unlikelihood of any major political changes that would have improved the economic situation. On the pull side, the most appealing societies were those in need of unskilled labor, like the United States and Canada, which were then in the primary stages of industrialization. Finally, Involuntary immigration involves the forced transfer of peoples from one society to another. Such forced movements are best exemplified by the slave trade of the seventeenth, eighteenth, and nineteenth centuries, which brought millions of blacks from Africa to work the cotton and sugar plantations of the United States, Brazil, and the West Indies. Lieberson's theory is that the nature by which diverse ethnic groups initially meet has been shown to be a critical factor in explaining the emergence of ethnic inequality and the specific patterns it subsequently takes. He distinguishes two major types of contact situations. The first type, migrant superordination, is illustrated by various colonial conquests in which a technologically and organizationally more powerful migrant group subdues the native population. The second, indigenous superordination, is characteristic of most voluntary and involuntary immigrations such as those to North America; in these cases, the arriving groups are initially made subordinate to a resident dominant group. Lieberson maintains that long-term conflict is more likely in societies where the indigenous population at initial contact is subordinate. Native groups less powerful than the arriving colonials are left with few options other than resistance to the new social order imposed on them. This hostility is further strengthened when the conquering group, over time, becomes itself an indigenous group. It is the relative power of the migrant and indigenous groups that determines the eventual nature of ethnic stratification in each of these situations. Where an invading group is successful in dominating the native population, the political and economic systems of the new group are imposed, and warfare and general conflict are likely to result quickly. Situations in which the native group wields greater power and immigrant groups enter as subordinates produce less overt conflict initially. The indigenous group retains control over the

Yorktown Technologies

Yorktown Technologies Strategic Problem and issue Identification Yorktown Technologies markets its GloFish to different customers in different parts of the world. The firm requires a powerful marketing strategy in order to get the best outcomes. In 2004, the company made numerous losses thus affecting its future goals.Advertising We will write a custom case study sample on Yorktown Technologies specifically for you for only $16.05 $11/page Learn More This situation explains why Alan Blake required a powerful strategy in order to support Yorktown Technologies’ goals. GloFish has the capability to detect toxins in contaminated water. Some policies made it impossible â€Å"for Yorktown Technologies to market the fish in different parts such as California† (Kerin and Peterson 406). However, the level of consumer-acceptance was on the rise. The other important thing was to create several varieties of the zebra fish. It was also necessary to develop and enhance the produc t. Many investors were becoming impatient because Yorktown Technologies was not making the best profits. The first strategy towards a successful business was to have a proper distribution channel. The major considerations included â€Å"kiosks, the internet, independent pet stores, and chain stores† (Kerin and Peterson 413). The firm was â€Å"also failing to display the fish under optimal conditions† (Kerin and Peterson 413). That being the case, the important thing was for the firm to have a proper marketing strategy. Analysis and Evaluation Blake was ready to make his company successful. To begin with, he had acquired â€Å"genetically modified fish in order to address the ecological issues affecting the business† (407). A new campaign was required in order to attract more customers. The important thing was to inform more people about the product. The approach would also increase the market demand for the fish. More people in the country were purchasing the f ish for ornamental purposes. Different â€Å"competitors were using various distribution channels and outlets to market freshwater ornamental fish† (412).Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This situation shows clearly that the market was embracing the above product. Although Yorktown Technologies was becoming a leading player in its industry, it was the right time to have a powerful marketing strategy. The leading retail chains were also unwilling to market the company’s product. It was also costly to lease space in different outlets and shopping malls. Blake was also considering the possibility of using the internet to market this fish (Kerin and Peterson 413). However, the strategy would be costly for the firm. The other consideration was to market the product internationally. Alan Blake also wanted to produce sterilized fish in order to deal wit h illegal breeding. Blake targeted various markets in Canada, Europe, and Australia. However, this approach would attract many competitors thus affecting the company’s goals. New companies were â€Å"also marketing genetically modified fish in the United States† (Kerin and Peterson 413). Recommendations Yorktown Technologies must use a powerful strategy in order to achieve its potentials. The company should begin by analyzing the level of competition. The firm should also identify new markets in Europe, Asia, and Australia. A powerful strategy will ensure the firm displays its ornamental fish in a proper manner. The company should also use online marketing in order to attract more customers. The company can use a powerful advertising strategy in order to inform more people about this ornamental fish (Kerin and Peterson 412). Different social sites such as Facebook and Pinterest can produce the best outcomes. Yorktown Technologies should also use the 4Ps (product, promo tion, place, and price) of marketing. The firm will use this strategy to market its GloFish to more consumers. A proper distribution channel will also attract more customers. The approach will eventually make Yorktown Technologies successful.Advertising We will write a custom case study sample on Yorktown Technologies specifically for you for only $16.05 $11/page Learn More Kerin, Roger, and Robert Peterson. Strategic Marketing Problems: Case and Comments. Upper-Saddle River, NJ: Prentice Hall, 2009. Print.

CAUSES OF RACE RIOTS Essay Example | Topics and Well Written Essays - 250 words

CAUSES OF RACE RIOTS - Essay Example The outbreaks of civil unrest signified a progressive movement in which the subjects were empowered and ready to question the supremacy of any race. The outbreaks of civil unrest tore down the edifice of segregation and discrimination between the races2. The African American migration, which took place between 1910 and 1970, entails African Americans movement from the rural South to the industrial North and West3. The Black migration was critical as it led to demographic changes and transformed the face of race relations in the region as African Americans became integrated into the society. The migration was also significant as it led to integration and segregation whereby it perpetuated racial divide as discrimination became rife, besides orchestrating a demographic revolution. The migration also had significant economic outcomes among the African Americans. In conclusion, the events of the 20th century unsettled and provided the impetus in transforming the political, demographic, and cultural distinctiveness of the American society as a whole. The events radically altered most of the institutions (legal, political and social), which affected race

To be Determined Essay Example | Topics and Well Written Essays - 1000 words - 2

To be Determined - Essay Example The kradin is the soul-name, which gives the person his/her spiritual identity whereas the cultural or physiological identity is known as Abusuakuw and Abatumm (Afuraka Afuraitkait). The belief surrounding the kradin however is more common in other cultures such as the Akan than amongst the Swahili. The Swahili group is one of Africa’s largest. It is derived from the Bantu group but was later heavily influenced by the Arab culture and language, and the Islamic religion. It actually comprises of a number of sub-ethnic groups of which there are many. The Swahili speaking region of East Africa comprises of the following countries in which Swahilis can be found in significant numbers: Kenya, Tanzania, Uganda, Rwanda and Burundi. In addition, the region â€Å"also extends into southern Somalia, eastern Democratic Republic of Congo, and parts of northern Mozambique and the Comoros Islands† (African Studies Center). The language (Ki-Swahili), a Bantu language, is spoken by the Swahili people but also functions as a widely used lingua franca. Thus, â€Å"it embraces diverse life styles, economic and aesthetic practices, religions and ideologies† (ibid) although our focus is on the ethnic Swahili group. The population numbers for the main five Swahili countries are given below based on figures provided by the Population Reference Bureau for mid-2008 and rounded to the nearest 100,000, Amongst these wider populations, the ethnic Swahilis live alongside other ethnic groups such as the Maasai, Mijikenda, and Turkana. Most et hnic Swahilis are Muslims. In the video ‘Rites of Passage’ by Mary Ann Watson and Suki Montgomery, Athnam Lali Omar describes the traditional naming ceremony in Swahili culture based on indications at Gede, a ruined village occupied between the twelth and seventeeth centuries. After birth, the baby was protected and kept in

Zen Buddhism Essay Example for Free

Zen Buddhism Essay Buddhism has grown from the flowing of a single man in his path to nirvana to a religion that spans the globe and has shaped many cultures. This paper will first present the history of Buddhism and the life of the man known as Buddha. Then, the fundamental teachings of Buddhism will be discussed. Finally, the unique aspects of Zen Buddhism will be examined. History of Buddhism and Life of Buddha Although the truths are ultimately unknown, Michael Molloy, in Experiencing the World’s Religions (2013), presented the details of the life of Siddhartha Gautama, the man who would come to be known as Buddha. Around 500 B.C.E., Siddhartha was born to a prince of the Shakya tribe in modern day Nepal. Siddhartha’s mother died a week after childbirth, leaving him in the care of a father whom, on the advice of a sage, ensured Siddhartha would leave an extremely sheltered but pleasant life. Upon Siddhartha’s first excursion into the world, he witnessed suffering and was so moved by it that he left home and went in search of a path to enlightenment. After attempting to gain insight through asceticism, Siddhartha rejected this way as inadequate and sought a path based on moderation instead. Legend speaks of Siddhartha meditating under a tree now knows as a Bodhi tree, resolved to not leave until he had reached the understanding that he sought. At dawn, Siddhartha achieved nirvana or enlightenment and became known as Buddha. Buddhism is a rejection of the Hindu gods, Vedic priesthood, and rituals. Fundamental Teachings of Buddhism Among Buddha’s teachings are three primary concepts: The Three Marks of Reality, The Four Noble Truths, and The Noble Eightfold Path. The Three Marks of Reality   Buddha taught that all reality bore three characteristics; Change, No Permanent Identity, and Suffering (Molloy, 2013). Change is the idea that all of reality, every facet and as a whole, is in constant flux, and turmoil. No permanent identity is the belief that all of reality, both living and non-living, has a permanent aspect; that no soul or spirit exists that resists the changes of time. The last mark of reality is suffering, the concept that, because reality is ever changing, all contentment most pass and bring misery in its wake. The Four Noble Truths The first truth is that to live is to suffer, meaning that in every stage of life, change will occur and that change will bring suffering and discontent. The second truth is that suffering comes from desire. This truth states that desire, in all of its aspects, binds mankind to illusions that reality will disprove and replace with suffering. The third truth is that to end suffering, one must end desire; that suffering will not cease when all desires are met, only when all desires are extinguished. Lastly, the fourth truth taught by Buddha is that release from suffering is possible and can be attained by following the noble eightfold path (Molloy, 2013). T he Noble Eightfold Path According to Molloy (2013), the Noble Eightfold Path is a set of eight practices, taught by Buddha, to allow the follower to â€Å"to face life objectively, to live kindly, and to cultivate inner peace† (pg. 134). The first part of the Path is Right Understanding, to recognize and understand the 3 marks of reality. The second part is Right Intention, maintaining a purity of thought and motives, untainted by desires and emotions. The third part of the path is Right Speech, the understanding that what if said can cause harm and that lies, exaggerations, and harsh words must be avoided. The fourth, Right Action, is to remember that there is already enough suffering in the world and that the actions of the follow should not contribute to that pain, even to animals. The fifth part is Right Work that one’s work does not cause additional suffering, even to one’s self. The sixth, Right Effort, is the understanding that, while maintaining moderation in one’s life, steps to improve should be taken when they can. The seventh step is Right Meditation that the follower uses meditation to examine the  depths of reality. Finally, the last part is the Right Contemplation, actively striving to obtain states of blissful inner peace in one’s life. Buddha did not teach that the eight steps were like a ladder, taken one after another, but all at the same times, to lead his followers closer to the state of nirvana. Zen Buddhism As the school of Mahayana developed, and traveled to China, it experienced pushback from its complex rituals and ceremonies. This pushback led to the forming of the school of Chan, with a simplification of Buddhist life and focus on singular meditation. As the school of Chan traveled to Japan, it further blended and developed into Zen Buddhism. Zen Buddhism developed it simplicity by examining the meditation and enlightenment of Buddha directly, and the teaching if Buddha that ritual does not directly lead to enlightenment. Zen has blended with Japanese society, and culture, influencing thought, art, and expression. Because of the influence of Zen Buddhism, Japanese arts have developed around the ideals of simplicity, practicality, and emptiness. An example of the ideals of Zen Buddhism can be found in the practice of the koan. A koan is a question that cannot be easily answered with logic, meditated on and answered in a way that demonstrated the understanding of the principle lesson of the koan, rather than explaining it (Molloy, 2013). Conclusion The paper has examined the life of Siddhartha Gautama, the man known as Buddha. Also, the Buddha’s teachings concerning reality and achieving inner peace have been described. Finally, the uniqueness of the school of Zen Buddhism has been explained. Reference Molloy, M. (2013). Experiencing the world’s religions: Tradition, challenge, and change (6th ed.). New York, NY: McGraw-Hill Inc..

Comparing the Power of Fiction in Canterbury Tales and Lord of the Flies :: comparison compare contrast essays

The Power of Fiction Revealed in Canterbury Tales and Lord of the Flies In accordance with E.M. Foster's analysis of a character's hidden life, a work of fiction gives us a better insight into the theme of a novel. As E.M. Foster said, "Fiction is truer than history, for it is in fiction [and drama] that we can understand the hidden life of the characters." History is the study of past events. It is based mostly on fact, accepted concepts and stories. Fiction is a literical genre in which the author writes about untrue events. The telling of historical events in a novel limits a reader's ability to expand on the text because it is a text based on textual references from the past. Fiction, on the other hand, sets no boundaries for the reader. In fictional literature the reader can expand and point his own picture in his mind without having to question his own creativity. In "The Canterbury Tales" by Geoffrey Chaucer, the use of type casting in the direct and indirect characterization of the pilgrims shows us their true personalities. While Cha ucer uses characterization to reveal his characters. William Golding in his novel, The Lord of the Flies writes through allegorical writing which uses symbolism to portray a bigger meaning than the story's plot. Â   In "The Canterbury Tales" written by Geoffrey Chaucer, the pilgrims are characterized in two different ways to reveal their real intentions. "The Pardoner's Tale" is told by a Pardoner who is characterized in the prologue as selling fake relics. He than in his own tale goes on to denounce greed. By stating the pardoner's own selfishness it contradicts his own religious state in life. A Pardoner forgives others sins, but one with already too much load on his soul would not be able to do that. The Pardoner thinks himself to be a very holy and righteous man but does not realize that his own greed is seen by all the pilgrims after he admits selling fake relics. That makes his sermon of how "Greed is the root of all evil" a total hypocrisy. Chaucer purposely chose a member of a religious community to write a tale on because he wanted to write about unfaithful who sold indulgences to people.

Why I Became A Nurse

Nursing was not always something that I wanted to do in the beginning. I wanted to be a Photographer. Looking back at that period in my life there were many areas of my life that I needed to assess. I already had a daughter and was currently going to school for Photography. So the question became do I keep my passion, and will it always pay the bills? Alternatively, do I change career paths and pursue a new career that I know will pay the bills and will always provide for my family?My JourneyI knew that I would be a good nurse. I was loving, kind, thoughtful, a good communicator, liked helping people, I was caring, and I also liked math and science. The Journal of Nursing Education states, â€Å"researchers found the concepts of caring and nurturance were identified as high motivators for choosing nursing† (Williams, Wertenberger, Hames, Gushuliak, 1997). At that time, I was working back office at a Urology office and was going to school. I decided one day that to be able to p rovide for my daughter if something were to happen between my husband and I that I could always support us. Therefore, my journey began. A Journey Amongst FriendsI was fortunate enough to go to nursing school with my best friend Harley. We had gone to school since Elementary school. I knew that if we did it together that I would make it to graduation. I was right we did make it to graduation. We had some difficulties and it was a very stressful time in our lives, but we made it.ConclusionNow, at this point in my life, I have been a nurse for eight and a half years, and I am very fortunate that I chose this career. I have not only been able to help provided for my husband and our three kids, but I also enjoy taking care of people and not just the paycheck. I have been able to help many pregnant woman through their painful childbirth. I have been able  to assist to comfort them when their babies do not make it, and so much more. I can say that after eight and a half years that I cho se the right profession, and I am pretty darn good at it.

The Indian Mutiny Political Cartoon

Principles and Practices of Management - 2971 Words

Chapter 9: Human Resources and Diversity Assignment NOTE: Fill in all answers in RED font Activity 1 Directions: Answer the following discussion questions Answers to Discussion Questions 1. Which selection criteria (personal interview, employment test, assessment center) do you think would be most valuable for predicting effective job performance for a manager in a record company? For one of your college professors? For a manager at a coffee shop such as Starbucks? Discuss. For a manager of a record company I would give them an employment test. It is critical for the manager of a record company to be sufficient in the area that he is managing. He/she should be able to operate at all levels of the business to be able to oversee†¦show more content†¦The Employee will be responsible to provide safeguards to protect all of the employer’s documents from disclosure and damages. Compensation and benefits: Employees’ pay, leave, and travel will be based on the employees primary business location. The Employees time and attendance will be recorded as executing official tasks at the primary business location. Leave requests must be submitted to Employer two weeks in advance unless an emergency occurs and must be approved prior. Overtime will be properly compensated in accordance with all applicable laws. Performance Measures: Supervisors will coordinate meetings to review any tasks as necessary. Performance will be measured on all normal benchmarks that are established from past performance. Training: The employee will conduct on-line training assignments as well as a short time period of on the job training with an experienced CO-worker to get a feel for the position. Once the trainer feels the employee is capable of assuming his/her duties they will begin their telecommuting position. The Employee will be paid at their full rate during their OJT period. Grounds for Dismissal: If the employee does not meet all the standards on their performance review this agreement will become void. The employee will either return to his/her work facility or will forfeit their position with theirShow MoreRelatedPrinciples and Practices of Management1560 Words   |  7 PagesPrinciples and Practices of Management Subject Code – B-101 Section A: Objective Type Q1. A plan is a trap laid to capture the ___________ a) Future Q2. It is the function of employing suitable person for the enterprise: b) Staffing Q3. ______________ means â€Å"group of activities employee into departments†: (d) Departmentation Q4. This theory states that authority is the power that is accepted by others. a) Acceptance theory Q5. 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Introduction And History Of Statistical Process Control

Introduction and History of Statistical Process Control Statistical Process Control (SPC) is a method of controlling the quality of a manufacturing process and is most often affiliated with control charts. However, SPC in reality is a group of tools and includes additional statistical and evaluation/measurement methods. Smith, Megahed, Jones†Farmer and Clark defined seven basic tools of SPC including; histograms, check sheets, Pareto charts, cause-and-effect diagrams, defect concentration diagrams, scatter diagrams and of course the aforementioned control charts (2014). These tools represent the scope and overall purpose/pursuit of SPC which is; â€Å"any statistical method designed to detect changes in a process over time† (Woodall Montgomery, 1999, p. 377). Since control charts is often the most discussed of these seven tools; it is important to note there are many different types of control charts. The main control charts include; process charts which are R-charts an d s-charts, non-conforming item charts also known as p-charts and np-charts and finally average numbers of non-conformity charts or c-charts and u-charts (Woodall Montgomery, 1999). Statistical Process Control experienced its most significant growth and expansion during the quality revolution in the 1980’s (Woodall Montgomery, 1999). It was during this time period that the focal point of quality changed from being merely acceptance or customer defined quality criteria to actual process control (Woodall Show MoreRelatedThe Evolution of Total Quality Management1630 Words   |  7 Pagesand repetitive work practices.’ The aim with the new industrial era was to produce large numbers of the same product which required processes to be put in place to control quality as it could not be left up to individuals. 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Accounting For AASB Its Application And Frameworks In RL Ltd

Question: Discuss about the Accounting For AASB Its Application And Frameworks In RL Ltd. Answer: First and foremost I wish to point out and correct the statement by the CEO Chris Thor concerning the tax return report that he claims its only what is needed for decision making. Kindly Mr CEO be informed that decision making process involves wide aspects from costing, expenses, revenue generation and allocation, asset management and of course taxation as you state therefore be informed that all these factors plus many others must be put into consideration before making the decision not only one part of it. However, Mr CEO if the decision you claim you want to make involves the tax part alone then you can proceed with the consideration the tax return issued to you, Lo (2010.Pg 25) I now wish to handle the points and concerns raised by the CEO one by one in accordance with the lawful guidelines and regulation applicable. Reference is made to the issue raised by the CEO on payment of tax and hereby wishes to inform him that under AASB112, para.5 the law allows and requires a company not to pay any income tax at all if under certification it is operating on a loss basis Sorensen (2010.Pg 80). The firm instead is then obliged to keep the record of the same upon the filing of tax loss return that is claimable in future when offsetting the loss of the future annual profits based in Nicholas (2007.Pg 70). This regulation further outlines what is to be referred as tax loss or profit so as to distinguish what is recoverable and what ought to be paid as explained in Shaviro(2008.Pg 423). Taxation Determination TD 2007/2 reference on income tax further emphasizes the need to file tax loss return as well as safe record keeping of these documents outlining the losses so as to support tax credits in the near future Devereux(2006.Pg 41).Firms that report losses are expected to file tax loss return as well as safe keep of record for compliance purposes and tax audit if any. The board should therefore know that there exist no tax payment done in this year from the income since the company is making loss, however what probably the CEO might be claiming to be payment is what possibly referred to as tax loss return in the reports that are deemed to be mandatory for compliance purposes just as what would happen if we had made profit a tax profit return would be filed as per the regulation set in the Australian Business Tax Guide17, para 6.1. In addition, the reason why there is tax loss return filling is for purposes of notifying Australian Tax Office on the company tax position at the moment as well as during facilitation of tax audit process if any Richardson(2007.Pg 700). This is further insisted in AASB 101, para .88 that requires disclosure of any material factor to the users in our case through filling of tax return loss we are informing ATO who is our user in the context. I however wish to take a different interpretation on the issue away from this on payment of income tax, and assume that the CEO is referring to taxes on salary, goods or services and even those withhold at source, in this case, I however, wish to inform him that we have no option of not paying this taxes whether we like it or not since these are statutory in nature and must be paid. For example,Pay As You Go there is no room for not paying these taxes simply because as long as the employees are enjoying their salary benefit up to date then the tax man(ATO) likewise need to enjoy her share, in any case, it is always collected at source. The same approach accorded to PAYG is what applies to Goods Sales Tax whereby the payment being made is just a collection being done on behalf of the tax office similar to any withholding tax that the firm standards as an agent of the principal i. e tax office hence needs to remit that amount after payment. I therefore, wish to conclude on this matter on how to treat income loss for taxation purposes by saying that it is irrational and unlawful to pay taxes as claimed by the CEO whereas in reality no gain is made and thus that payment in the company books ought to fall part of tax audit query. The tax man is considerate enough as long as all the documents are safely kept and the taxpayer is aware of his or her role for tax purposes i.e. when to act as agent and when to act as a taxpayer. The board is therefore notified that there are no traces of income tax paid at all especially within this period of income tax loss but if there existed Goods Sales Tax, Pay As You GO or any other withholding tax then the payment made is just giving what belonged to the Caesar or rather what was kept on behalf of the tax man Frank(2009.Pg 70). Concerning the issue raised on the income statement, I wish to explain this basing it on the information raised by the CEO on payment of tax while we are making profits Zander(2015.Pg 650). It is generally acceptable for a business to make profit or loss as outlined in AASB101, paragraph 10A, therefore it is in accordance with the law for any firm to present its income statement with a loss in any case this is why it is referred to a statement of profit or loss and other comprehensive income in AASB101,para.10(b).We cant therefore assume that we are only in business for purposes of profit making alone then what would occur if the market does not favour your business? Will you force the market to consider you? This question clears the doubt on income loss reporting. Just as outlined above there are exist no permanent good days in business today the business may be booming only to get into recession the following day thus no absolute best moment hence the possibility of a loss or profit occurring. Whether a business is showing going concern concept or not there exist an obligation of reporting its performance via the use of profit or loss income state since the users of the information have a right to that information Hamilton(2014.Pg 24). I therefore, justify my sentiments by stating that there is nothing wrong with the statements if in reality a loss was reported. More so if the loss is reported and tax is being paid on this loss still there is no problem with the income statement the problem is with the person paying or persons acting on behalf of the company on tax matters since they seem not to know on how to account for tax in case a firm makes losses. The tax department at RL Ltd should be held accountable on this payment since the regulation allows a firm to carry forward it is lost into future upon making profits hence a room for set off. The only task the RL tax department is allowed by law concerning the loss is just to file a tax loss return and not payment of the same. I therefore inform and advise the board that there exists absolutely no problem or alarming issue with the statements instead they should access its tax department competency on the issue and subject them to disciplinary action if found culpable since they are making the company pay on tax liability they ought not to have paid as stipulated in the regulations. This is further explained by an Australian Company by the name NEC that was seen to report a loss of AU$44.4m in the FY 2017 a decrease of what was reported in year 2016 of AU$8.2,with this it is a practical example since the firm was allowed to set off the tax loss in the future there was no tax payment done in this year. AABB 13 clearly guides on all that entails valuation and measurement of assets and their respective disclosure in the books. AASB13, para 2 defines what fair value is and its application during valuation. I totally agree with the CEO that by RL Ltd valuing assets at fair value it will clearly depict the worth value of the assets at the time of valuation. However I definitely disagree with him that at the fair value he can increase the value of the assets anytime he wishes so, I disagree with him because AASB13, para 2 defines fair value as the market-based measurement not the individual entity valuation at a measurement date. This is further explained by stating that no persons or entity has control over the fair value but rather the prevailing current market conditions is what dictates the exit value at the time of product exit. The valuation market conditions vary with geographical locations and seasons hence making the process ambiguous thus need to involve special professional expertise the so-called actuarial who are guided by their professional ethics on how to approach the issue. The use of values in the process of valuation likewise knocks down the CEO claim on his discretion to value the assets anytime he feels so. AASB 13 is further seen to challenges the CEO will value the asset since he will be having no substantial basis to claim on what made him do the valuation. Moreover, it is of great importance for him to realize that fair value valuation of the asset is reported in the statement of financial position and its respective notes are disclosed via notes annexed to the statement Schroeder(2011.Pg 12). The note on this expects the participants in the market to disclose on what characteristics they based while doing valuation as well as explanations on the reasons for valuation not forgetting the economic benefit resulting from this Khorana(2006. Pg. 379). With these guidelines I wish to inform Mr CEO AASB 13 does not allow any entity or individual persons to value assets as per their discretion and claim the measuring process to be that of fair value because there exist no prevailing market conditions Bosch(2012.Pg 23). All of you will agree with me that the valuation price is not the initial the acquisition value. Likewise, you will agree with me that valuation can be up or down depending on the prevailing market conditions. AASB13, para 61 and 62 explains that during valuation in the valuation techniques cost approach or the cost of the item is deemed to be the benchmark of valuation Salinas(2009. Pg 40). According to AASB13, Para 19(e) there exist great explanation on why the need to report cost value. The regulation states that for purpose of calculation of gain or loss that is to be included in the statements hence the need to disclose where the assets originate from and their respective correspondence change whether downwards or upward.Al Jifri(2009.Pg 130). It is therefore clear that for the ascertainment of gain or loss on valuation especially for item eligible for disposal hence the need to clearly disclose in the notes on how the gain or loss came about Christensen(2013.Pg 740). Clause 14 of AASB 137 strongly defines recognition for provision to apply to entities that have current reliable and estimable obligation of previous transactions and that whose returns in wait can settle the debt in place hence if this is not met the aspect of recognition of provision is missed. Valuation measurement is climaxed by the comparing the fair or rather market value with the face value or cost value for the purposes of disclosure and reporting Huang(2012.Pg 1600).Therefore by having these notes on the cost of the assets is indeed flavouring and explaining the materiality and compliance of the report with the set standards of International Financial Reporting Standards especially IFRS 7 Epstein(2006 Pg. 71). With this explanation, the CEO is therefore not supposed to worry about the notes on the cost model since they are lawful appended and give more information to the users of the information Beatt(2006.Pg 280). The number four issue on why not all assets are consistently valued stand to be a good observation and I deem it important to the extent of suggesting for the valuation exercise to be conducted across all the assets Fiechter(2011.Pg 100). I therefore personally support the CEO concern on valuation because according to AASB101 all financial position items at the time of reporting are expected to show the actual value of the business thus the reason why I think we should do valuation but not to all items because something like cash and cash equivalents we cannot value not unless it is in foreign rate form Lang(2010. However, my point of concern on this is what then is the appropriate valuation model and technique should the valuation be conducted for. We need to ask ourselves this question simply because assets are classified differently and more likely there exist differences whileaccounting for them Shaffer(2011.Pg 21). For instance inventory are always valued at cost hence cant subject them to the fair value concept it is recognized at cost as per IAS 2 hence there exists no rule of valuing it at market prices. Each concept should be treated differently since they have different end effects and they are recognized and accounted for differently and under different regulations. Debtors on the other hand are valued at the net realisable value since there exist the need to report on what was to be recovered from the debtors. Most of the non-current asset those which depreciates are valued at net book value with the likes of land appreciating upwards hence subjecting to the market fair value model will be wrongly reporting Busacca(2007.Pg 310). During financial reporting recognition, disclosure and measuring of assets are viewed as of great importance since they present the actual position of the company at the reporting date. Valuation therefore sets the benchmark analysis for practical applicability during recognition and measuring of assets in the financial position as well as its disclosure implication in the foot notes of the financial statements pursuant toaccounting standards in place. It is hence more practical to value assets at the time of reporting the accounts as well as at the time of disposing these assets. For instance if we want to value a building whose walls and pillars were repaired and painted therefore we need to capture each and every cost relating to that building has to be put into consideration, therefore relevant factors like depreciation and value of money aspect has to be considered. Intangible assets, the likes of intellectual properties the likes of goodwill, patent, trademarks e.tc should be valued at net book value Chalmers(2008.Pg 240). Looking at all these set of assets we notice the mode of valuation are different hence need to clarify the issue of consistency in valuation of assets as raised by the CEO by saying that as long as valuation will be done appropriately and through the right model technique and to the appropriate asset I dont see the problem with valuing all assets but only to those which are worth valuation Mard(2007.Pg 51). Correct recording during and after valuations should be done and kept in accordance with the regulation while respective closing and opening balances disclosed since this what form the basis of reporting and positioning. Records from the participants in valuation should likewise be kept well for purposes audit and reference. The CEO point of concern on the five items raised are great importance since it has assisted and educated RL Ltd company on areas they need to put more extra attention or rather pull up their socks and that which they should uphold and keep up cause they are of benefit to them. I further wish to say that all the aforesaid solution and suggestion issued above are in compliance with respective set regulations. All the relevant regulations have been quoted to suit the users of the information of RL Ltd to further understand the pressing interpretations of the issues raised by the CEO. I hope have likewise concretely advised the CEO and the board on the next course of action. References Al Jifri, K. and Citron, D., 2009. The value-relevance of financial statement recognition versus note disclosure: Evidence from goodwill accounting. EuropeanAccounting Review, 18(1), pp.123-140. Beatty, A. and Weber, J., 2006. Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research, 44(2), pp.257-288. Bosch, P., 2012. Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe-How reliable are mark-to-model Fair Values?. Universit de Fribourg. Busacca, G.A. and Maccarrone, P., 2007. IFRSs and accounting for intangible assets: the Telecom Italia case. Journal of intellectual capital, 8(2), pp.306-328. Chalmers, K., Clinch, G. and Godfrey, J.M., 2008. Adoption of international financial reporting standards: impact on the value relevance of intangible assets. Australian Accounting Review, 18(3), pp.237-247. Christensen, H.B. and Nikolaev, V.V., 2013. Does fair value accounting for non-financial assets pass the market test?. Review of Accounting Studies, 18(3), pp.734-775. Devereux, M.P. and Srensen, P.B., 2006. The corporate income tax: international trends and options for fundamental reform. Brussels: European Commission, Directorate-General for Economic and Financial Affairs. Epstein, B.J. and Mirza, A.A., 2006. Wiley IFRS 2006: interpretation and application of international financial reporting standards. Wiley. Fiechter, P., 2011. The effects of the fair value option under IAS 39 on the volatility of bank earnings. Journal of International Accounting Research, 10(1), pp.85-108. Frank, M.M., Lynch, L.J. and Rego, S.O., 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), pp.467-496. Hamilton-Jessop, W.M., 2014. Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system (Master's thesis, University of Sydney). Huang, A. and Vlady, S., 2012. The accounting and economic effects of currency translation standards: AASB 1012 vs. AASB 121. Journal of Modern Accounting and Auditing, 8(11), p.1601. Khurana, I.K., Pereira, R. and Martin, X., 2006. Firm growth and disclosure: An empirical analysis. Journal of Financial and Quantitative Analysis, 41(2), pp.357-380. Lang, M., Lins, K.V. and Maffett, M., 2012. Transparency, liquidity, and valuation: International evidence on when transparency matters most. Journal of Accounting Research, 50(3), pp.729-774. Lo, A.W., Wong, R.M. and Firth, M., 2010. Tax, financial reporting, and tunneling incentives for income shifting: An empirical analysis of the transfer pricing behavior of Chinese-listed companies. Journal of the American Taxation Association, 32(2), pp.1-26. Mard, M.J., Hitchner, J.R. and Hyden, S.D., 2007. Valuation for financial reporting: fair value measurements and reporting, intangible assets, goodwill and impairment. John Wiley Sons. McNICHOLAS, P.A.T.T.Y. and Wyatt, K., 2007. Accounting for Income Taxes: Early Adoption Issues. Australian Accounting Review, 17(43), pp.68-74. Richardson, G. and Lanis, R., 2007. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), pp.689-704. Salinas, G. and Ambler, T., 2009. A taxonomy of brand valuation practice: Methodologies and purposes. Journal of Brand Management, 17(1), pp.39-61. Schroeder, R.G., Clark, M.W. and Cathey, J.M., 2011. Financial accounting theory and analysis: text and cases. John Wiley and Sons. Shaffer, S., 2011. Evaluating the impact of fair value accounting on financial institutions: Implications for accounting standards setting and bank supervision. Shaviro, D., 2008. The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal. Geo. LJ, 97, p.423. Srensen, P.B., 2010. Dual income taxes: a Nordic tax system. Tax reform in open economies: international and country perspectives, Cheltenham, Edward Elgar, pp.78-108. Zander, K.K., Botzen, W.J., Oppermann, E., Kjellstrom, T. and Garnett, S.T., 2015. Heat stress causes substantial labor productivity loss in Australia. Nature Climate Change, 5(7), pp.647-651.

WiMAX Future Rival of Cellular Networks an Example by

WiMAX: Future Rival of Cellular Networks In an article by Stephen Lawson posted at NETWORKWORLD website, entitled WiMAX Forum Looks towards Roaming, a new era for the roaming industry has dawned. WiMAX has kicked off the trend for domestic and international roaming that exceeds the reigning industry at present through the launching of its Global Roaming Program (Lawson). This initiative will give operators and service providers an opportunity to broaden their business ranges and improve customer satisfaction. Need essay sample on "WiMAX: Future Rival of Cellular Networks" topic? We will write a custom essay sample specifically for you Proceed This program is the first of its kind in the industry. It will provide clients a broader scope for online services since the program aims to create contracts with other carriers allowing the customer to get online by other servers (Lawson). It is much like that of a mobile cellular phone that can connect with other cellular networks during travel. These services are often called 2G and 3G although such services are not yet completely global in availability (Lawson). Nevertheless, WiMAX is better since it will set up various contracts that will allow the user to roam online through the use of other servers themselves rather than connect with them. However, there are technical concerns regarding the utilization of this feature. The program can certainly get their clients online while travelling but there is no assurance that the quality of the service is the same as that of local stationary servers at home. Furthermore, there are still few operators that have teamed up with WiMAX. The WiMAX initiative is probably a great innovation in industry since it will provide a new way to stay connected anytime anywhere. On the other hand, the said technology is a young one and thus, there are still some matters that needed attention before it can go global. Work Cited Lawson, Stephen. WiMAX Forum Looks towards Roaming. 23 January 2009. NETWORKWORLD.

Free Essays on The Human Condition

The title of the document is known as â€Å"The Human Condition.† It was written on August 12, 1950 by Pope Pius XII. It was written about false opinions threatening to undermine the foundations of catholic doctrine. The catholic people during this time, were starting to form their own ideas about Catholicism. This caused a huge problem between church leaders and their parishes because they simply did not take the Bible seriously and did not believe or have faith in the many things Catholics are called to believe. There were many things happening during this time that may have caused many Catholics to change their beliefs such as the Korean War and the Cold War. Both wars were causing an immense amount of bloodshed and many Americans were thinking about how the wars would affect America and God’s plan. The 1950’s was also a time for individual thinking and humanist ideas. This caused Catholics to question every aspect of their daily lives including religion. There are four major aspects of this document. The Pope used these points to attempt making a point to Catholics everywhere about their faith. The first major point is that humans today easily persuade themselves in matters that they do not wish to believe are false or at least doubtful. So, for this reason, divine revelation must be considered morally necessary for humans everywhere so that the religious and moral truths of life are realized and this therefore, would make humans free from all error. This would have an impact globally and there would be no violent acts, no hunger and wealth would be possible for the whole world today if each human thought morally and religiously about each and every matter and situation in life. The second major point is that human nature causes us not to believe anything unless we see it for ourselves. Humans must believe there is a presence of God in our world without seeing Him. If hu... Free Essays on The Human Condition Free Essays on The Human Condition The title of the document is known as â€Å"The Human Condition.† It was written on August 12, 1950 by Pope Pius XII. It was written about false opinions threatening to undermine the foundations of catholic doctrine. The catholic people during this time, were starting to form their own ideas about Catholicism. This caused a huge problem between church leaders and their parishes because they simply did not take the Bible seriously and did not believe or have faith in the many things Catholics are called to believe. There were many things happening during this time that may have caused many Catholics to change their beliefs such as the Korean War and the Cold War. Both wars were causing an immense amount of bloodshed and many Americans were thinking about how the wars would affect America and God’s plan. The 1950’s was also a time for individual thinking and humanist ideas. This caused Catholics to question every aspect of their daily lives including religion. There are four major aspects of this document. The Pope used these points to attempt making a point to Catholics everywhere about their faith. The first major point is that humans today easily persuade themselves in matters that they do not wish to believe are false or at least doubtful. So, for this reason, divine revelation must be considered morally necessary for humans everywhere so that the religious and moral truths of life are realized and this therefore, would make humans free from all error. This would have an impact globally and there would be no violent acts, no hunger and wealth would be possible for the whole world today if each human thought morally and religiously about each and every matter and situation in life. The second major point is that human nature causes us not to believe anything unless we see it for ourselves. Humans must believe there is a presence of God in our world without seeing Him. If hu...