Thursday, January 30, 2020
Current Event- Foxconn Essay Example for Free
Current Event- Foxconn Essay Having a business in the electronic industry is difficult because this industry is very competitive. To stay at the same level as other competitors or rise above, companies have to be more innovative and efficient. Companies are often under pressure to find the lowest-cost providers, and typically are free to look globally. This is where outsourcing and offshoring comes into effect, along with the difficulty in finding balance in the corporation when dealing with different societies and their culture. In order to stay at the same level as other companies or rise above, Apple Inc. outsourced and offshored its jobs to many countries. This article shows that Apple, being a multination corporation (MNC), has a blend of polycentric and regio-centric predisposition management strategies, dealing with human rights and labor practices. Apple at first made management decisions that were tailored to suit the culture, in this case, China; however, over the years, Apple has been scrutinized for their human rights and labor practices due to offshoring and outsourcing of jobs. In 2010 there were numerous amounts of suicides that occurred within the factories that Apple outsourced its jobs to. These suicides were due to bad working and living conditions, which stemmed from 60 hour work weeks, low pay, abuse on the job and countless other reasons. Since Apple subcontracted their business to other companies, in this case Foxconn in China, Foxconn can manage their facility the way they want to, to a certain extent. There are many reasons as to why there have been many suicides at these overseas factories. However, one major contributing factor to the numerous suicides is the abuse that workers deal with. It has been reported that managers of Foxconn have been known to abuse workers for mistakes or missing deadlines. According to Trompeanaarsââ¬â¢ cultural dimensions, this abuse could be due to China being a particularistic culture, in which conflicts can arise when doing business with another country which has a universalistic culture. And this is where the obligations of Apple being a MNC comes into play. Does Apple adopt the regulations of the U.S. or those in China? It seems to me that Apple decides to do some of both. Since Apple has many suppliers in different countries, it is only fitting to believe that Apple is changing itsââ¬â¢ management decisions, concentrating on human rights and labor practices, towards region-centric strategies for profitability and public acceptance. Some of the more difficult to understand or solve ethical problems occur as corporations do business in other societies where ethical standards differ from those at home. This article also ties into corporate social responsibility (CSR). As a response to the many suicides in 2010, Apple created the Supplier Responsibility Progress Report to help drive the change that needed to occur in the ethical aspect of the company. This report consisted of: driving change, empowering employees, protecting foreign contract workers, preventing underage labor, monitoring compliance (through audits), responding to suicides, holding suppliers accountable, and moving forward. To further enhance the companyââ¬â¢s CSR, in March, Apple and its Foxconn supplier reached an agreement to increase wages from 16 to 25 percent, and to improve working conditions for the 1.2 million workers assembling Apple products. Since Apple Inc has outsourced and offshored the business to other companies, it continues to deal with ethical issues the most. Although Apple has created and implemented policies to bring more balance between the different societies and cultures, there will still be issues because there is no universally adopted standard for what is acceptable behavior. However, since Apple is considered a top leader in the electronic industry, implementation of improved labor practices and human rights can help other western companies to bring about change; as well as how they do business in not only China, but other countries where there are difficulties in dealing with different societies and cultures.
Wednesday, January 22, 2020
The Hidden Agenda of the News Media Essay -- TV Television Newspapers
The Hidden Agenda of the News Media People use many different sources in order to gain knowledge about current events. In America, historically, mass media and television have been the most dominant sources for information. Over the last decade, internet-based news sites and talk-radio shows have emerged as viable alternatives to the traditional media. While, obviously, the latest forms of news media are very different from their ââ¬Å"elderâ⬠counterparts regarding the conveyance of the information, they share some of the same issues regarding the reporting of the news. News coverage can be, and usually is, influenced by many factors including, but not limited to: personal political ideology, religion, culture, and economics. The ââ¬Å"innerâ⬠influences of political ideology, cultural values, and religion are not limited to the writer or reporter of a story. Editors, managers, and owners are also subjected to these pressures, in addition to the need to turn a profit, and, therefore, also influe nce the reporting of the news. Because of these influences, the final product is rarely an objective reporting of the facts. News sources convey their subjectivity, sometimes subtly, other times blatantly, through many methods. Listeners, readers, and viewers of all media should consume all information with a grain of salt. The goal of this paper is to take one single news topic, somehow related to the United States, and see how it is treated, or ââ¬Å"spunâ⬠, by two different foreign news sources. Although I could have chosen a topic related to the American presence in the Middle East, I chose instead to look for a topic that might be treated with subtle subjectivity: the cancellation of three of pop star Madonnaââ¬â¢s concerts in Israe... ...ans. On the other hand, the Arutz SHEVA story is blatantly subjective, almost to the point of becoming propaganda. Freundââ¬â¢s attempt to link the Palestinian Authority to terrorist threats is very apparent, and considering the information found on the Opinion page, it is obvious why. Arutz SHEVA appears to be written by religious conservatives and nationalists, and intended for an audience of the same mindset. Both, the Arutz SHEVA article and, to a lesser extent, the AP story, are examples of how terms, phrases, and emphasis can be used to ââ¬Å"spinâ⬠a news topic to convey your message. My analysis of these two stories supports the argument for consumers to take all information with a grain of salt. Works Cited The Straits Times, http://straitstimes.asia1.com.sg/storyprintfriendly/0,1887,252771-230000,00.html? Arutz SHEVA, http://www.israelnn.com/news.php3?id=62927
Tuesday, January 14, 2020
Discuss the Status of Foreign Claims Essay
1. Discuss the status of foreign claims and possessions in the trans-Mississippi West from 1811 to 1840. Trace the development of American interests in the region during this era. Between the years 1811 to 1840, Americans had migrated into the trans-Mississippi West in order to obtain defined boundaries with Canada and Mexico; moreover, they went westward to acquire the western edge of the continent. Commercial goals fueled early interest as traders firs sought beaver skins in Oregon territory as early as 1811 and then bison robes prepared by the Plains tribes in the area around the upper Missouri River and its tributaries. Many of the men in the fur business married Indian women, thereby making valuable connections with Indian tribes involved in trapping. In the Southwest, the collapse of the Spanish Empire gave American traders an opportunity they had long sought. Their economic activity prepared the way for military conquest. To the south, land for cotton rather than trade or missionary fervor attracted settlers and squatters in the 1820s at the very time that the Tejano population of 2,000 was adjusting to Mexican independence. On the Pacific, a few New England traders carrying sea otter skins to China anchored in the harbors of Spanish California in the early nineteenth century. By the 1830s, as the near extermination of the animals ruined this trade, a commerce based on California cowhides and tallow developed. New England ships brought clothes, boots, hardware, and furniture manufactured in the East to exchange for hides collected from local ranchers. Among the earliest easterners to settle in the trans-Mississippi West were tribes from the South and the Old Northwest whom the American government forcibly relocated in the present-day Oklahoma and Kansas. 2. Justify American westward expansion in the 1840s. American expansion was due to the rapid population growth, advances in transportation, communication, and the bolstering idea of national superiority, known as Manifest Destiny. This sense of uniqueness and mission was a legacy of early Puritan utopianism and Revolutionary republicanism. By the 1840s, the successful absorption of the Louisiana Territory also contributed to the American expansion towards the best. Publicists of Manifest Destiny proclaimed that the nation not only could but must absorb new territories. This Manifest Destiny, the slogan in which they used to justify this expansion, was begun by John L. Oââ¬â¢Sullivan. He expressed the conviction that the countryââ¬â¢s superior institutions and culture gave Americans a God-given right, even an obligation, to spread their civilization across the entire continent. 3. From 1823 to 1845, Texas grew from a sparsely settled region of northern Mexico to an independent republic to a state in the American Union. Discuss the reasons for and the major events of this transformation. Texas was able to separate from Mexico into the American Union by yearning for their own independence, winning the battle at San Jacinto, and their new republic they were able to create. It began in 1823, when the Mexican government resolved to strengthen border areas by increasing population. To attract settlers, it offered land in return for token payments and pledges to become Roman Catholics and Mexican citizens. In 1829, the Mexican government altered its Texas policy. Determined to curb American influence, the government abolished slavery in Texas in 1830 and forbade further emigration from the United States. Officials began to collect customs duties on goods crossing the Louisiana border; hoowever, little changed in Texas. American slave owners freed their slaves and then forced them to sign life indenture contracts. Emigrants still crossed the border and outnumbered Mexicans. With the victory at San Jacinto, Texas gained its independence. The new republic started off shakily, financially unstable, and unrecognized by its enemies. For the next few years, the Lone Star Republic led a precarious existence. 4. Analyze President Polkââ¬â¢s actions in handling the Oregon question. Was Polk luck or smart in achieving a peaceful compromise with Britain? Polk was not willing to go to war with Great Britain for Oregon, so he withdrawed his suggestion, while he created more difficulties and complicated the resolution, and achieved a peaceful compromise by sheer luck. Polk began by setting out the American position that settlement carried the presumption of possession. Polk recognized the reality that Americans has not hesitated to settle the disputed territories. His flamboyant posture and expansive American claims complicated the conflictââ¬â¢s resolution. He offered a compromise to Great Britain, but in a tone that antagonized the British. Discussions about Oregon occupied Congress for month. Debate gradually revealed deep divisions about Oregon and the possibility of war with Great Britain. Polk took the unorthodox step of forwarding this proposal to the Senate for a preliminary response. Escaping some of the responsibility for retreating from slogans by sharing it with the Senate, Polk ended the crisis just a few weeks before the declaration of war with Mexico. 5. What led so many Americans to sell most of their possession and embark on an unknown future thousands of miles away in Oregon or California during the 1840s? The lands east of the Mississippi began to fill up, and American automatically called on familiar ideas to justify expansion; they moved west for more lands to settle and more opportunity. Americans lost little time in moving into the new territories. During the 1840s, 1850s, and 1860s, thousands of Americans left their homes for the West. By 1860, California alone had 3800,000 settlers. At the same time, thousands of Chinese headed south and east to destinations like North and South America to escape the opium wars in the 1840s with Great Britain, internal unrest, and poor economic conditions. Most who came to California called it the ââ¬Å"Gold Mountain. â⬠Most of the emigrants who headed for the Far West, where slavery was prohibited, were white and American-born. They came from the Midwest and Upper South. They had very different routes to arriving West, but they all had the same intention, to reach the riches and the better opportunities to live. 6. Contrast the different lives and tasks face by pioneers on the agricultural, mining, and urban frontiers in the West of the 1840s and 1850s. In contrast to the agricultural settlements, where early residents were isolated and the community expanded gradually, the discovery of gold or silver spurred rapid, if usually short-lived, growth. Mining camps, ramshackle and often hastily constructed, soon housed hundreds or even thousands of miners and people serving them. Merchants, saloon keepers, cooks, druggists, gamblers, and prostitutes hurried into boom areas as fast as prospectors. Usually, about half the residents of any mining camp were there to prospect the miners rather than the mines. Given the motivation, character, and ethnic diversity of those flocking to boom towns and the feeble attempts to set up local government in what were perceived as temporary communities, it was hardly surprising that mining life was often disorderly. If mining life was usually not this violent, it tolerated behavior unacceptable farther east. Miners were not trying to re-create eastern communities but to get rich. 7. Emigrants passing through Utah encountered a Mormon society that seemed ââ¬Å"familiar and orderly, yet foreign and shocking. â⬠Explain The visitors were able to relate and admire the attractively laid of town with irrigation and tidy houses, but as they noted the decorous nature of everyday life, they gossiped about polygamy and searched for signs of rebellion in the faces of Mormon women. Emigrants who opposed slavery were fond of comparing the Mormon wife to the black slave. They were amazed that so few Mormon women seemed interested in escaping from the bonds of plural marriage. Non-Mormon emigrants passing through Utah found much that was recognizable. The government had familiar characteristics. Most Mormons were farmers; many of them came originally from New England and the Midwest and shared mainstream customs and attitudes. But outsiders also perceived profound differences, for the heart of Mormon society was not the individual farmer on his own homestead but the cooperative village. 8. Describe the culture and political organization of the Plains Indians. Discuss how and why their relationship with white Americans changed from the 1840s to 1851. White American first came in contact with this Plains tribes, and witnessed that their culture differed from that of all the other Indian tribes. This ordinary encounter on the overland trail points to the social and cultural differences separating white Americans moving west and the native peoples with whom they came in contact. Confident of their values and rights, emigrants had little regard for those who had lived in the West for centuries and no compunction in seizing their lands. The Plains tribes were similar in other tribes because the had adopted a nomadic way of life after the introduction of Spanish horses in the sixteenth century. Mobility also increased tribal contact and conflict. And war played a central part in the lives of the Plains tribes. This pattern of conflict on the Plains discouraged political unity. But they had signed no treaties with the United States and had few friendly feelings toward whites. Their contact with white society had brought gains through trade in skins, but the trade had also introduced alcohol and destructive epidemics of smallpox and scarlet fever. 9. Write a brief overview of American westward expansion from 1820 to 1860 from the Mexican point of view. For working-class Hispanic Americans, who became laborers for Anglo farmers or mining or railroad companies, we earned less and did more unpleasant jobs than Anglo workers. By 1870, the average Hispanic-American workerââ¬â¢s property was worth only about one-third of what its value had been 20 years earlier. Some of us resisted American expansion into the Southwest. Other Hispanics adopted different tactics. In New Mexico, members of Las Gorras Blancas ripped up railroad ties and cut the barbed-wires fences of Anglo ranchers and farmers. The religiously oriented Penitentes tried to work through the ballot box. Ordinary men, women, and children resisted efforts to convert them to Protestantism and clung to familiar customs and beliefs even as they learned some of the skills needed to survive in a changing culture. This movement seemed to benefit everyone, except for us. We were treated like dirt and was not able to obtain the full potential opportunity everyone else had. We had to struggle to make a living. This American westward expansion was tough on us Mexicans.
Monday, January 6, 2020
Animal Testing Should Be Outlawed Essay - 1158 Words
Throughout the world, right under the human nose, millions of innocent and helpless, animals are being tortured and murdered. They are used for product testing as well as to put into products without consumer knowledge. These defenseless animals are deprived of respect and are victimized to an extent where it becomes unbearable to watch. There are many organizations that are trying to fight for animal rights. However, these organizations struggle with is because there is no legislation in the United States to combat animal testing. Even though it is not against United States regulations, animal testing should be outlawed because of its harmful and cruel effects. If people were to see how these animals are really treated, everyoneââ¬â¢sâ⬠¦show more contentâ⬠¦These people will test on any animal that they think will help them get to a closer reaction as of a human would receive. These people are very callous to any animal that comes their way. All these animals are coerced into these terrible factories were they are bred and used until they die. So why is animal testing used if it is in fact so harmful to the animals? Animal testing is used by scientists in order to test certain products. It is often used by cosmetic companies, pharmaceutical companies and other research institutions. Researchers often test new medicines to see if they can be used on humans. They check to see if animals will have reactions to certain medicines or beauty products. For example, they test to see if there are any serious side effects from a medicine that can cause serious harm on a human. Animal testing is used to see what is potentially beneficial for a human or what is potentially harmful. But if they arenââ¬â¢t safe on humans, then they definitely are not safe on animals. There are millions of companies and research institutions that use animal testing. They believe that the research and information gained from animal testing outweighs the harmful effects. Scientists believe that they are making an impact on the world and that they are providing good outcomes. One possible positive outcome of animal testing is that it is almost guaranteed that humans will have no serious side effects and that the products are safe for use. However, toShow MoreRelatedAnimal Testing Should Be Outlawed1752 Words à |à 7 PagesAnimal testing is abusive, ineffective, and should be outlawed. The use of animals in life sciences has been in laboratories for over a century. The American Medical Society endorses allowing testing of all animals to create new medicine or treatments for humans. Ever since animal testing has been put into action, many people have expressed their ethical and scientific unease about the experiments. Not only does the procedure cause the creature ph ysical pain and psychological distress, but also itRead MoreShould Animal Testing Be Outlawed?903 Words à |à 4 PagesGrade English Mrs. King April 26, 2016 Should Animal Testing Be Outlawed? Everyone has probably worn or has owned something animal tested, whether theyââ¬â¢ve known it or not. Animal testing has been around since the early ADs but was most commonly known for starting about 150 years ago with the rise of physiology as a science. As ââ¬Å"Companies That Still Use Animal Testingâ⬠says, these testings have gone down a lot with new developments for these kind of testing but there are still many major companiesRead MoreEssay about Animal Testing Should Be Outlawed1110 Words à |à 5 Pagesto Biology Online, animal experimentation is defined as the use of animals in experiments and development projects usually to determine toxicity, dosing and efficacy of test drugs before proceeding to human clinical trials. Animal experimentation has been going on since ancient Greece when Aristotle and Hippocrates first made their model of the human body based on what they had observed through animal dissection. Then, Romans used animals to do more psychological t ests on animals like pigs, monkeysRead MoreThe Controversy Of Animal Testing946 Words à |à 4 Pagesbut I must scream The controversy behind animals as research subjects is mainly one of morals and the ethical treatment of said animals. Many people believe we should use them in this way, so we aren t actually harming people in the pursuit for better things for humans. Though animal testing was a viable resource for many years, it has proven to be extremely controversial and unethical, therefor the use of animals as research subjects should be outlawed. There is always a flip side to every coinRead MoreUsing Animals In Research And To Test Products Has Been1623 Words à |à 7 PagesUsing animals in research and to test products has been a topic of heated debate for many years. Animals have contributed to research and we have found many cures to diseases that would have otherwise killed us. Many individuals view animals as companions that exhibit emotion and have a personality, theyââ¬â¢re not viewed as lab subjects. The fact remains that animals are utilized by research facilities and cosmetics companies, not just across the country but around the entire world. Although humansRead More My Pit Bull Essay1379 Words à |à 6 PagesMy Pit Bull I.à à à à à Pit bulls are outlawed in Miami-Dade County because of their vicious nature. A.à à à à à In 1990, the American Pit Bull Terrier was outlawed in Miami Dade County. B.à à à à à There are many reasons why we fear this particular breed and one reason is because we fear what we do not understand. C.à à à à à The pit bull dogs are outlawed in Miami Dade County because of the inbred susceptibility to attack other animals, and because of the danger posed to humans. II.à à à à à One stereo type of pitRead MoreAnimal Testing Is It s Bad And Good At The Sametime866 Words à |à 4 Pages The controversy on animal testing is that it s bad and good at the sametime. It s based on protecting humans, not simply producing new life-saving drugs although this is seen as a priority another reason is that animal testing involves the inability of animals to consent to the tests. Humans, it is argued, can make an informed decision to consent while animals have tests forced upon them, with no choice. The controversy started in Abuses of animals during testing were well publicised throughoutRead MoreEssay on Animal Testing1107 Words à |à 5 Pageshumans use animals for testing each year. Animal testing is when the animals are put through something or injected to see how they react to what medical research they have been used for. Its impossible to know exactly how many animals are being used in research because U.S. laws do not require scientists to report how many mice, rats, or birds they use, but itââ¬â¢s estimated that 90% of lab animals are mice and rats. Itââ¬â¢s crucial that everyone know why animals should not be used for testing of harmfulRead MoreAnimal Testing : Is It Right?912 Words à |à 4 PagesAnimal Testing: is it Right? Animal testing, also known as animal experimentation, or animal research, is the use of non-human animals in experiments. While most people think animal testing is necessary, others are upset by what they see as needless suffering. Experimentation on animals help scientists increase knowledge about the way the human body works. Animal research can also expand the knowledge of biological, medical, psychological studies, and has led to vaccines against smallpox, measlesRead MoreShould Animals Be Torture And Abused?1178 Words à |à 5 PagesWhy should animals have to be torture and abused? Is it because they are not human? Is it because they are not capable of stopping us? Animal use for drug experimentation has sparked controversy around the world. So why are animals for harmful testing? Each year millions of animals such as mice, rats, rabbits, and primates suffer through excruciating amounts of physical and mental torture. In recent years, the use of these animals has been has been strictly criticized by numerous animal rights
Sunday, December 29, 2019
Financial Accounting Concepts And Practices - 958 Words
Arab Open University B291: TMA ââ¬â 2nd Semester 2016-2017 About TMA: The TMA covers the financial accounting concepts and practices in the businesses. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess studentsââ¬â¢ understanding of some of the learning points within Books 1 to 5. This TMA requires you to apply the course concepts. The TMA is intended to: ïÆ'Ë Increase the studentsââ¬â¢ knowledge about the reality of the accounting as a profession. ïÆ'Ë Assess studentsââ¬â¢ understanding of key learning points within Books 1 to 5. ïÆ'Ë Develop the ability to understand and interact with the nature of the financial statements in reality. ïÆ'Ë Develop studentsââ¬â¢ communication skills, such as memo writing,â⬠¦show more contentâ⬠¦Today, Almarai is the largest vertically integrated dairy company in the Middle East. During the early 1990s, Almarai entered a period of restructuring and reinvestment that took it from a decentralized to a centralized structure. Five decentralized processing plants were replaced with a central processing plant. Also ten small scattered dairy farms were replaced with four large dairy farms in Al Kharj in the central region. 2005 brought many developments for Almarai, a second larger central processing plant was commissioned, incorporating a new cheese plant, two new super-farms were commissioned and Almarai a publicly listed company that has around 70,000 shareholders. Access the Al Marai home page at: https://www.almarai.com/en/ Access to ââ¬Å"Investorsâ⬠then ââ¬Å"Annual reports Financial informationâ⬠, and then finally download ââ¬Å"2015 Annual Report in PDF formâ⬠. You can directly access the annual report on the below link: https://www.almarai.com/en/investors/financial-information, and download the Annual report 2015 in PDF format. Instructions Use the 2015 Annual report of Al Marai to answer the following questions: 1- The presentation of financial accounting information is governed by a combination of legal requirements and accounting regulations and conventions. Different types of business entities are governed by different requirements for the preparation of financial statements. Discuss the different elements of financial statement and supportShow MoreRelatedThe International Integrated Reporting Council Essay1613 Words à |à 7 PagesIntroduction This essay has been requested by the one of the Big 4 accounting firms in New Zealand, in which they include Deloitte, Price Waterhouse Coopers, KPMG and Ernst and Young to prepare a contextual essay in relation to Integrated Reporting (). In this document, it will pay specific attention to explaining what is , itââ¬â¢s emergence and deliver a reasonable judgment as to whether it should develop the new form of regulated accounting practice in New Zealand within the next 5 years for KPMG. The paperRead MoreEssay about Discuss the Need for Regulation in Financial Reporting1524 Words à |à 7 Pagesfor Regulation in Financial Reporting There is a need for regulation in financial reporting because of a number of reasons. There are several major user groups of financial reporting, some of which include equity investor groups, employee groups, analyst adviser group, the government, the public and other stakeholders. These different stakeholders however, need to be able to interpret and use financial information in a systematic way in order to make the necessary financial decisions. If theseRead MoreThe Basic Concepts Upon Which Financial Accounting is Based Essay1381 Words à |à 6 PagesThe Basic Concepts Upon Which Financial Accounting is Based Terms of Reference To prepare a short report, which will explain the basic concepts upon which financial, accounting is based. The need for accounting standards and why companies must comply with them. The Need for Accounting Standards In order for the Profit and Loss and Balance Sheets accounts to make sense to users who rely on them for their decision making purposes, there has to be consistencyRead MoreThe Entity Concept Of Accounting1520 Words à |à 7 PagesThe Entity Concept in accounting states transactions associated with one business or entity must be separate from additional businesses owned by the same person. This requires separate books, accounts, assets, liabilities and anything separately associated with each business. This concept is imperative as it is required by federal law and GAAP principals. B. Reliability Principal The reliability principle is the concept of only recording those transactions in the accounting system that you can verifyRead MoreBasic Accounting Concepts and Business Structures971 Words à |à 4 PagesBasic Accounting Concepts and Business Structures Shannon Goshert ACC 537 July 25, 2010 Angela Rose Abstract Basic accounting concepts and business structures go hand-in-hand. Usually the business structure will determine the type of accounting concepts it will use. Generally accepted accounting principles (GAAP) are needed for effective accounting information. Basic Accounting Concepts and Business Structures Basic accounting concepts and business structures are important to a businessââ¬â¢sRead MoreHomework Week 1 Accounting984 Words à |à 4 Pages1-2. Identify and describe the five environmental differences between governments and for-profit business enterprises as identified in the Governmental Accounting Standards Boards Why Governmental Accounting and Financial Reporting Isââ¬âand Should Beââ¬âDifferent. The five environmental differences include mission/purpose, source of revenue, potential longevity, relationship with stakeholders, and role of budget. The mission/purpose is defined by the goals of the organization. The purpose of aRead More7101AFE Financial Accounting Theory And Practice Essay970 Words à |à 4 Pagesï » ¿7101AFE Financial Accounting Theory and Practice Tutorial Questions for Tutorials 1- 6: Semester 1 2015 TUTORIAL 1 - Semester 1 2015 Deegan Topic 1: Introduction to financial accounting theory QUESTION 1 ââ¬â Question 1.2: If you developed a theory to explain how a personââ¬â¢s cultural background influences how they prepare financial statements, would you have developed a positive theory or a normative theory? The first of all, it is important to understand the mean by a ââ¬Ëtheoryââ¬â¢. According to ContemporaryRead MoreHealthcare Accounting Principles and Ethics1160 Words à |à 5 PagesFinancial Management, Reporting Practices, and Ethical Standards in Health Care Finance Allison Moore Financial Management, Reporting Practices, and Ethical Standards in Health Care Finance Health care managers have many responsibilities, which support their roles in creating and maintaining successful organizations. A key responsibility managers undertake is the ability to manage financials appropriately. First and foremost, financial management is a decision science. Whereas accountingRead MoreCausal Effect of Creative Accounting on Financial Reporting and Decision Making.1075 Words à |à 5 PagesEFFECT OF CREATIVE ACCOUNTING ON FINANCIAL REPORTING AND DECISION MAKING. (A Survey of Selected Financial Institutions in Nigeria)-jetibensi@yahoo.com By: Jackson Etibensi A Concept Note Submitted to the University of Calabar, Graduate School as Prerequisite for Admission into MSc. Accounting, Faculty of Management Sciences. INTRODUCTION: Financial Statements provides information that is used by interested parties (users) to assess and appraise the performance and financial Status of managersRead MoreImportance Of Iasb Conceptual Framework981 Words à |à 4 PagesEssay Accounting The conceptual framework for accounting is a report of rules which demonstrate commonly established guidance for the evolvement of new reporting practices and for improvement of the already existing ones. The most recognisable and frequently used conceptual framework is invented in 1989 by the International Accounting Standards Board (IASB). (Financial accounting, p7 Pearson). The Conceptual Framework also discusses the question about the importance of characteristic of handful
Friday, December 20, 2019
Essay on Proof of the Existence of Evolution - 639 Words
Since the publishing of Charles Darwinââ¬â¢s Origin of Species, where the theory of evolution has arisen from, people have debated Creationism versus Evolution. Through supporting facts and statements the theory of evolution will be defended as being more than just a theory, and proven as fact. Evolution as a fact is reinforced through; scientific studies on DNA, genetics and its mutilation, the Fossil Record and the change in earlier species that has been found, and finally the distribution of related species of animals over a broad geographical range. What is a Fossil? ââ¬Å"Fossils are the mineralized remnants or impressions of once-living organismsâ⬠(www.actionbioscience.org) Which means ââ¬Å"the remains of plants and animals from the past thatâ⬠¦show more contentâ⬠¦Bones, which over time will fully encase, and form a fossil. Each layer of sedimentary rock contains fossils which are typical for a specific time period during which they were made. This fossilization easily allows us a ââ¬Å"window to the pastâ⬠of how organisms have grown more complex, physically, and biologically, and gives us clear proof of the Evolution Theory. Thus confirming that over time life has grown more complex and changed over time. Moving on from Fossil Records giving dated proof of the occurrence of Evolution, is the similarities of species over a large geographical reason. Geographic distribution of related species and the similarities of animals over large regions of land also proves that Evolution is true. Animals have adapted and evolved over time so that they can become suited to the environment around them. For example birds beaks have evolved from species to species based on the diet needs and the food available in each region. A species population may change over time by Genetic changes. These Genetic Changes often include visible differences, and different instincts to adapt to a different habitat. As the bird beak example above, the bird developed distinctly to attain food easier in different habitats. Species of animals over many, many years will adapt to their surroundings. These Genetic Changes are created by DNA mutations. Mutations occur when something goes wrong in creating DNA. This then gives way to the idea of NaturalShow MoreRelatedThe Argument Of God s Existence1737 Words à |à 7 Pagesrefute Gods existence altogether. However for this particular paper I will be taking the best explanations approach. What I mean by this is I do not have proof of Godââ¬â¢s existence but the existence of God is the best explanation for the universe around me. With this statement in mind we will discuss arguments in support of Godââ¬â¢s existence as well as philosopher H.J McCloskeyââ¬â¢s article On Being an Atheist. Within McCloskeyââ¬â¢s article he refers to three well known theist arguments as proofs the cosmologicalRead MoreUsing Proofs to Establish a Case for Gods Existence: McCloskey1374 Words à |à 6 PagesIn the argument with McCloskey about using ââ¬Å"proofsâ⬠to establish a case for Gods existence I would first agree with McCloskey that we should not use ââ¬Å"proofsâ⬠for Gods existence since ââ¬Å"proofsâ⬠cannot be a 100% proof of Gods existence. But there are two arguments that can help explain the existence of God. The first is the best explanation approach which is the best explanation for the things we witness. Another classical argument is cumulative case approach, in this approach we use more than oneRead MoreThe Question Of God s Existence1575 Words à |à 7 PagesSusana Stewart Instructor: Dr. Michael McDowell Course: PHIL 201 Date: 12/13/2015 INTRODUCTION The question of Godââ¬â¢s existence has been challenged by many philosophers and non-philosophers alike over the years. If I am honest with myself, during many hard times I have questioned Gods existence myself. Arguments that have been used to support the existence of a divine being includes; the cosmological argument and the theological argument. However, there are some who oppose these arguments and philosopherRead MoreAnalysis Of The Article On Being An Atheist 1290 Words à |à 6 PagesGodââ¬â¢s existence has been challenged by many philosophers and non-philosophers alike. Arguments that have been used to support the existence of a divine being includes the cosmological argument and the theological argument. However there are some who oppose these arguments and philosopher H.J. McCloskey is among this group. In the article ââ¬Å"On Being an Atheistâ⬠written by H.J. McCloskey, he argues that both these arguments are false and insufficient as it relates to ââ¬Å"pr oofâ⬠of Godââ¬â¢s existence. McCloskeyRead MoreAnalysis Of The Article On Being An Atheist 1558 Words à |à 7 Pagesof Godââ¬â¢s existence has been challenged by many philosophers and non-philosophers alike over the years. Arguments that have been used to support the existence of a divine being includes; the cosmological argument and the theological argument. However, there are some who oppose these arguments and philosopher H.J. McCloskey is among this group. In the article ââ¬Å"On Being an Atheistâ⬠written by H.J. McCloskey, he argues that both these arguments are false and insufficient as it relates to ââ¬Å"proofâ⬠of Godââ¬â¢sRead MoreAnalysis Of The Article On Being An Atheist 1538 Words à |à 7 PagesGodââ¬â¢s existence has been challenged by many philosophers and non-philosophers alike. Arguments that have been used to support the existence of a divine being includes the cosmological argument and the theological argument. However there a re some who oppose these arguments and philosopher H.J. McCloskey is among this group. In the article ââ¬Å"On Being an Atheistâ⬠written by H.J. McCloskey, he argues that both these arguments are false and insufficient as it relates to ââ¬Å"proofâ⬠of Godââ¬â¢s existence. McCloskeyRead MoreMccloskey Responses1660 Words à |à 7 PagesResponses Introduction H. J. McCloskey gets most of his strong statements against the belief by asking the atheist to provide sufficient proof that God exists. However, McCloskey is not the only person who is unsure and asks questions Godââ¬â¢s existence based on personal beliefs or influence. From the beginning many people have had questions about God and his existence. He wrote numerous books on atheism between 1960 and 1980 including the famous book, God and Evil. This paper evaluates the credibilityRead MoreAnalysis Of The Article On Being An Atheist1136 Words à |à 5 Pagesas far to point out this evil in a world the God had made and blames God for it. Due to that fact and other issues, he believes that it is irrational to live by faith. According to his work, proof is not really necessary part to play a vital role in the belief of God. However, when it comes to providing proof concerning an atheist point of view, he has picked the most common. They would be cosmological, teleological, and the argument from design. His through process behind this is due to the factRead MoreOn Being an Atheist1280 Words à |à 5 PagesMcCloskey refers to the arguments for Godââ¬â¢s existence as ââ¬Å"proofsâ⬠and often implies that they canââ¬â¢t definitively establish the case for God, so therefore they should be abandoned. However, the biggest problem with viewing the arguments for Godââ¬â¢s existence as ââ¬Å"proofsâ⬠is that they are not proofs like the proofs in Mathematics which are one-hundred percent certain. (Foreman) These are arguments, not ââ¬Å"proofsâ⬠, as there is no way to come to a one-hundred percent certain conclusion with such argumentsRead MoreOn Being an Atheist, by H.J. McCloskey Essay1233 Words à |à 5 PagesMcCloskey utilizes the word ââ¬Å"proofâ⬠in his article in an exceptionally loose fashion in an attempt to undermine the Christian argument and thought process. Unfortunately for his case, the universe is a vast undiscovered area made up of time and space that has many mysteries and unknown causes and effects that also do not have any proof. With an entire endless cosmos of creations and beings, it can become difficult attempting to explain the science behind every existence and order. However, it can be
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Aid of Project Management Methodology â⬠MyAssignmenthelp.com
Question: Discuss about the Aid of Project Management Methodology. Answer: Introduction Project Management is a discipline that provides the guidelines and measures to the Project Managers for efficient management of the projects, its resources, requirements and stakeholders. There are several methodologies that have been defined for project management, such as Projects In Controlled Environment (PRINCE2), Project Management Body of Knowledge (PMBOK), agile framework for project management and many more. Each of these methodologies has its own set of features, pros and cons. The applicability of a project management methodology to a project is based on numerous factor such as the project size, requirements, resources, critical areas, risk areas etc. The project which is required to be managed with the aid of project management methodology is the project costing bespoke system. There are various phases that are involved in the project like project development, procurement of hardware, implementation and testing, training of users, go live and review of deliverables. Project Management Methodologies Project Management Body of Knowledge Project Management Body of Knowledge (PMBOK) is a project management methodology that organizes the entire project management activities and tasks in five process groups. These process groups include initiation, planning, execution, control and closure (Rose, 2013). The first process group is the project initiation. In this stage, the project is defined at a broad level. The feasibility of the project is evaluated in this stage of the project with the aid of feasibility studies on technical, economical, operational and environmental aspects. A charter document is prepared in this stage to gain approval from the stakeholders on the project go-ahead. The second process group is project planning. It is the phase in which the project goals are defined which shall be SMART (Specific, Measurable, Attainable, Realistic, Timely) goals. There are a number of planning tasks and activities that are carried out in this stage. These include the project estimations in terms of project budget, project schedule, risk assessment, communication planning and resource planning. The scope of the project is defined in this project group with the aid of the scope statement. The list of deliverables and milestones is also defined (Randolph, 2014). The third process group include the project execution that begins with a kick off meeting. The procurement of the tools and equipment is done followed by the design and developmental activities. The plans created in the previous stage are executed in this stage. The next process group include the monitoring and control of the project. It is this stage in which implementation of the project along with the testing of the same is performed. There may be many changes that may come up during the project in terms of the change in the project requirements and specifications along with changes for the project team members. These changes are also managed in this stage. The performance of the resources is also evaluated in this phase and the performance measurement is carried out in this phase. Project control and evaluation is carried out in this stage with the aid of processes as reviews, inspections and walkthroughs (Chou Yang, 2012). The last process group includes the closure of the project. All of the project deliverables are accepted and signed off in this stage by the project stakeholders. The process groups also include the system documentation along with the development of the closure report. The report covers all of the project activities that are carried out during the project life cycle. There are a number of knowledge areas that are managed under PMBOK. Some of the knowledge areas cover integration management, scope management, time management, cost management, communication management, risk management, resource management and likewise. These knowledge areas provide the specific guidelines that shall be followed during the management and organization of a particular project (Jamali Oveisi, 2016). Agile Project Management Another project management methodology that is widely applicable is the adaptive methodology using agile framework. The nature of this project methodology is adaptive whereas most of the other project management methodology are predictive in nature. Agile project management is an ad-hoc project management methodology that is value based in nature. There are no project stages or defined phases that are included under this management methodology. However, there are certain steps that shall be followed under this particular project management framework. It is a value driven approach for project management that allows the project managers to deliver the project deliverables with better quality and accuracy (Juricek, 2014). In the agile project management, there is SCRUM framework that is used. In this framework, there is a product backlog that is present that comprises of all of the project related requirements and specifications. This backlog is created with the aid of the project owner. The management process is carried out in an iterative manner in a series of sprints. Each of these sprints lasts for 2-4 weeks and the managerial activities are accordingly carried out. There are three sets of planning activities that are involved in each of these sprints viz. project level planning, release level planning and iteration level planning (Indelicato, 2016). The planning activities allow the project team members to get details around the project specifications and highlights, project schedule along with the planning regarding the execution of the work sets. There is also a daily sprint meeting that is carried out among all the team members that includes the discussion of the project progress and also aids in the resolution of the project risks and conflicts. There are a number of benefits that are offered by agile project management in terms of its ad-hoc nature. There may be cases during the project life cycle wherein it may become necessary to make sudden changes and modifications. Such changes can be handled with ease using the agile project management methodology. Also, the customers and project owners are kept in close contact during the entire project life cycle. It makes sure that all of the processes being carried out at the managerial level are informed to all the project stakeholders and their valuable feedback is also collected (Rasnacis Berzisa, 2015). The user and customer satisfaction level that is earned using agile project management and its application is usually high. Comparison between PMBOK Agile Project Management Parameter PMBOK Agile Project Management Type Project Management Body of Knowledge (PMBOK) is a methodology for the management of the projects Agile project management is a framework for the management of the projects Management Team Responsibilities The primary responsibility and accountability for the management of the project tasks and activities is on the Project Manager. The primary responsibility of the project management is on the SCRUM master and there are self-managed teams and groups that are involved. Phases and Steps The entire project management activities and tasks in five process groups. These process groups include initiation, planning, execution, control and closure. The management process is carried out in an iterative manner in a series of sprints. Each of these sprints lasts for 2-4 weeks and the managerial activities are accordingly carried out (Gemunden, 2015). Flexibility Change Management The project tasks and activities that are managed as per PMBOK methodology are less flexible in nature. The change control method is also not very flexible and there is a lot of rework that is normally associated with the projects (Matos Lopes, 2013). The level of flexibility that is involved in this case is extremely high. The changes can be easily incorporated in the projects and there is also minimal rework involved. Level of Planning There is an extensive planning that is involved for the entire project that includes project estimations in terms of project budget, project schedule, risk assessment, communication planning and resource planning. The scope of the project is defined in this project group with the aid of the scope statement. The list of deliverables and milestones is also defined. There are three sets of planning activities that are involved in each of the sprints viz. project level planning, release level planning and iteration level planning. Monitoring Activities The project meetings take place on a weekly basis and the monitoring activities are carried out using additional mechanisms such as daily or weekly status reporting. There is a daily sprint meeting that is carried out among all the team members that includes the discussion of the project progress and also aids in the resolution of the project risks and conflicts (Dalcher, 2011). Advantages The methodology is easy to understand and apply as the phases are clearly defined along with the definition of the roles, responsibilities and all the knowledge areas (Saleh Al-Freidi, 2015). It provides a standard process and mechanism for the management of project activities and associated steps. The management methodology is recognized at the global level which makes it easier for the project clients to represent the project at a global scale. The changes can be easily made in the projects leading to the ability to meet the budget and schedule that is estimated for the project. The project quality is high as the business value is kept as the prime focus. The customers and project owners are kept in close contact during the entire project life cycle. It makes sure that all of the processes being carried out at the managerial level are informed to all the project stakeholders and their valuable feedback is also collected. It leads to better customer and stakeholder engagement and satisfaction levels (Serrador Pinto, 2015). Set of Challenges This management methodology may not be applicable in the projects that may be changing frequently. The flexibility and the adaptability is limited in this case. The success criteria is not clearly defined and stated which may make it difficult to track the project success. Ongoing business input is required in this case. Applicability for the Project The project costing bespoke system that has to be developed includes a number of phases as project development, procurement of hardware, implementation and testing, training of users, go live and review of deliverables. There are certain risks that are associated with the project in terms of variation in the quality of the deliverables, schedule and cost overrun, communication conflicts, testing issues, dissatisfied users and damage to the PCs or the servers. The probability of all of these risks is high in the case of this project (Attarzadeh Ow, 2008). There are lesser scope of major changes in the project that may take place. Also, it is extremely necessary to stick to the timeline and the budget that has been estimated. The quality of the deliverables as promised during the planning stage along with the completion of each of the project phases is also necessary. As per the factors associated with the project, the applicable project management methodology that has been recommended for this project is Project Management Body of Knowledge (PMBOK). This project management methodology would make sure that all of the project requirements, specifications and expectations are met (Joslin Muller, 2015). There will also be a number of benefits that will be offered by PMBOK to this project. The set of benefits include the ease of application and understanding as the phases are clearly defined along with the definition of the roles, responsibilities and all the knowledge areas. The Project Manager will have the guidelines and step of actions in case of the project risks and conflicts. There are a number of knowledge areas that are managed under PMBOK. Some of the knowledge areas cover integration management, scope management, time management, cost management, communication management, risk management, resource management and likewise. Conclusion Project management has become a necessary and essential area to be looked after during the project life cycle in the business organizations. It is because of the reason that there ae numerous projects that are required to be managed by the members of the staff at the same time. There are also numerous requirements that are required to be included during the project life cycle. The management methodologies make it easy to attain the project specifications and requirements and also it becomes easier to achieve the project goals and objectives. The selection of the project management methodology shall depend upon the nature and type of the project along with the project factors, such as project resources, project deliverables, project specifications etc. The customer satisfaction levels, type of the customer, nature of the customer, expected project quality along with the scope of changes in the project shall also be considered while making the selection for the project management methodology. References Attarzadeh, I., Ow, S. (2008). New Direction in Project Management Success: Base on Smart Methodology Selection. SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.1628611 Chou, J., Yang, J. (2012). Project Management Knowledge and Effects on Construction Project Outcomes: An Empirical Study. Project Management Journal, 43(5), 47-67. https://dx.doi.org/10.1002/pmj.21293 Dalcher, D. (2011). Project management the agile way: Making it work in the enterprise. Project Management Journal, 42(1), 92-92. https://dx.doi.org/10.1002/pmj.20229 Gemunden, H. (2015). Foundations of Project Management Research: Stakeholders and Agile. Project Management Journal, 46(6), 3-5. https://dx.doi.org/10.1002/pmj.21557 Indelicato, G. (2016). Agile for Project Managers. Project Management Journal, 47(1), e4-e4. https://dx.doi.org/10.1002/pmj.21569 Jamali, G., Oveisi, M. (2016). A Study on Project Management Based on PMBOK and PRINCE2. Modern Applied Science, 10(6), 142. https://dx.doi.org/10.5539/mas.v10n6p142 Joslin, R., Muller, R. (2015). Relationships between a project management methodology and project success in different project governance contexts. International Journal Of Project Management, 33(6), 1377-1392. https://dx.doi.org/10.1016/j.ijproman.2015.03.005 Juricek, J. (2014). Agile Project Management Principles. Lecture Notes On Software Engineering, 172-175. https://dx.doi.org/10.7763/lnse.2014.v2.117 Matos, S., Lopes, E. (2013). Prince2 or PMBOK A Question of Choice. Procedia Technology, 9, 787-794. https://dx.doi.org/10.1016/j.protcy.2013.12.087 Randolph, S. (2014). Maximizing Project Value: A Project Manager's Guide. Project Management Journal, 45(2), e2-e2. https://dx.doi.org/10.1002/pmj.21399 Rasnacis, A., Berzisa, S. (2015). Adaptation of Agile Project Management Methodology for Project Team. Information Technology And Management Science, 18(1). https://dx.doi.org/10.1515/itms-2015-0019 Rose, K. (2013). A Guide to the Project Management Body of Knowledge (PMBOK Guide)-Fifth Edition. Project Management Journal, 44(3), e1-e1. https://dx.doi.org/10.1002/pmj.21345 Saleh Al-Freidi, S. (2015). A Unified Project Management Methodology (UPMM) based on PMBOK and PRINCE2 protocols: foundations, principles, structures and benefits of the integrated approach. International Journal Of Business Policy And Strategy Management, 2(1), 27-38. https://dx.doi.org/10.21742/ijbpsm.2015.2.03 Serrador, P., Pinto, J. (2015). Does Agile work? A quantitative analysis of agile project success. International Journal Of Project Management, 33(5), 1040-1051. https://dx.doi.org/10.1016/j.ijproman.2015.01.006
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