Tuesday, December 24, 2019

The Importance Of The Content Of The School Curriculum

The University of Buckingham What principles should inform the content of the school curriculum? Cuckoo Hall Academy Alev Mehmet Bob Green â€Å"Educating the mind without educating the heart is no education at all.† The purpose of this essay is to determine what principles should inform the content of the school curriculum. The curriculum itself can be determined by several factors. This is something I will build upon later in the essay. But just what is curriculum, and how might it be theorised? The curriculum represents a set of values or desired goals; it is defined and purposeful, so our children can have a successful learning experience. (Wiles Bondi, 2007). In this essay I will be looking at the purpose/relevance of the school curriculum, the theories behind it and how these relate to the principles which should inform the content of the school curriculum. The curriculum aims to ensure children flourish in life, as well as, develop the skills and knowledge required to be a successful learner and an effective contributor in society. But then again, do History, Geography and RE enable the children of today to be successful in the future? Will these subjects ever directly relate to everyday life? Lawrence Stenhouse (1975) proposes that a curriculum is somewhat similar to a recipe in cookery; does it nourish the children, or does it just taste nice? Just like a recipe can be altered to taste, as can a curriculum. However, this is something we need to thinkShow MoreRelatedShould Curriculum Be Standardized for All? Essay774 Words   |  4 Pagesstate guided curriculum students are limited to the standards and content of knowledge. Students are all given the same multiple choice test, on the same day, at the same time. Students are not given a chance to show their depth of knowledge. Schools must decide how to teach the standardized curriculum. Schools must figure out how to mesh a standardized and non-standardized curriculum. Can students guide their own curriculum and perform well on tests? Standardized Curriculum and Testing Read MoreMiddle Schooling Philosophy And Pedagogy1165 Words   |  5 Pagesreflect on the content explored within the topic EDUC 1223: Middle Schooling Philosophy and Pedagogy. The key ideas learnt within this topic will be linked and explored in three overall topics; integrated and negotiated curriculum, approaches to teaching resilience and approaches to teaching higher order thinking skills. Each topic will then be applied to personally to my future career in teaching mathematics. The first key ideas to be discussed within this paper is the importance of an integratedRead MoreCriteria List For Curriculum Decision1063 Words   |  5 PagesCriteria List For Curriculum Decision †¢ The aim of Social Studies is the promotion of civic competence the knowledge, intellectual processes, and democratic dispositions required of students to be active and engaged participants in public life. Proverbs 19:2 (ESV) states, Desire without knowledge is not good, and whoever makes haste with his feet misses his way.For example it is essential for there to be commonalities across the grade levels so that there is a scaffolding of concepts to build fromRead MoreThe Aim Of Social Studies1058 Words   |  5 Pagesmisses his way.For example it is essential for there to be commonalities across the grade levels so that there is a scaffolding of concepts to build from one grade level to the next. †¢ By making civic competence a central aim, the curriculum can emphasize the importance of educating students who are committed to the ideas and values of democracy. An understanding of civic ideals and practices is critical to full participation in society and is an essential component of education for citizenship. ForRead MoreTeacher Curriculum Analysis and Planning1162 Words   |  5 Pagesoutcome I chose my curriculum analysis paper from CUR 512, Curriculum Analysis and Planning. In this course we defined curriculum, the aspects that are considered when writing curriculum, the theoretical perspectives found within curriculum, and the goals of the curriculum. By writing this paper, I was able to focus in on a unit that I teach in third grade social studies to get a full picture of the curriculum. I was also able to see the complex issues surrounding the curriculum that I never previouslyRead MoreEducation and Diversity Issues Assignment Essays690 Words   |  3 PagesAssig nment The three most pressing diversity issues in an educational setting or schools today are the race/ethnic background of a child affecting his or her education opportunities, professional development opportunity to train teachers on diversity, and allowing access to rich and rigorous curriculum and content aligned to the standards regardless of a student’s diversity. Each of these has impacted my school. The school I work for has taken step or set up new procedures to reduce the effects of theseRead MoreAnnotated Bibliography On Writing Across The Curriculum1558 Words   |  7 Pages Annotated Bibliography Writing Across the Curriculum EDU 630 Fall 2014 Karen Tootle William Carey University The concept of writing across the curriculum (WAC) is a contemporary movement founded on the belief that writing in all content areas improves not only writing skills, but also increases content knowledge. In recent years, pressure from increased rigor on standardized tests and the push toward Common Core has created a shift in education. The days of memorizing and â€Å"drill andRead MoreElevating The Essentials Of Radically Improve Student Learning1196 Words   |  5 PagesNational Association of Secondary School Principals in 2014. Schmoker has also written many articles for educational research journals, newspapers, and Time Magazine. Before becoming an internationally renowned author, Schmoker served as a school administrator, teacher, and football coach. Major Points of the Book/Summary: In keeping with the title of the text, the book puts forth the argument that simply focusing on the things that truly matter in schools (namely k-12 institutions) is theRead MoreWhat Is Curriculum Mapping?759 Words   |  4 PagesWhat is curriculum mapping? Curriculum mapping is the process of recording what students will be taught over a period of time (ASCD, 2001). The curriculum map should be built using the grade level curriculum standards. A curriculum map is a living document that includes content, skills, and assessments that will be a part of the learning process. In addition, the Teaching/Learning Mapping Strategy (TLMS) also includes learning activities within a curriculum map as an important part of the learningRead MoreApproaching Instruction With Clear Instructional Goals,1294 Words   |  6 Pagesguaranteed and viable curriculum as one of 11 factors with a proven track record of increasing student achievement. Marzano (2003) defines a guaranteed and viable curriculum as one in which Clear guidance is given to teachers regarding the content to be addressed in specific courses, at specific grade levels. Individual teachers do not have the option to disregard or replace content that has been assigned to a specific course or grade level. The content articulated in the curriculum for a given course

Sunday, December 15, 2019

Jewellery Sector in West Bengal Free Essays

The main purpose of this study was to examine the migration profile of the workers in the Gold and Jewellery Sector of West Bengal and also to study the process of skill formation of the workers in this sector. The entire study was based on a primary survey conducted on a sample size of 60 individuals spread over 4 different regions of West Bengal – Sinthi, Bowbazar, Basirhat and DomJur. In the first part of my study, I examined the pattern of migration of the Jewellery artists in these areas. We will write a custom essay sample on Jewellery Sector in West Bengal or any similar topic only for you Order Now I also cited the existence of a large number of in-migrants, circular and return migrants in this ector. In the next part, I studied in details the process of skill formation of the workers and showed how the period of apprenticeship was crucial in the career of a jewellery artist. I also explained the wage vriation between the skilled, unskilled and semiskilled workers in Basirhat and also attempted to establish a link between skill, income and migration of the workers. In the last part of my analysis, I attempted give a comparative study analysis of these areas with respect to the nature of the migrant workers, conditions of work, income and pattern of migration. Acknowledgements I take this opportunity to express my gratitude to the people who have been instrumental in the successful completion of this project. I wish to express my sincere gratitude to Dr. Swati Ghosh, Department of Economics, Rabindra Bharati University, who was extremely helpful and offered invaluable assistance, support and guidance. Her willingness to motivate contributed tremendously to the succesful completion my project. Deepest gratitude is also due to Prof. Sukanata Saha without whose knowledge and assistance this study would not have been successful. To the Jewellery workers and shop-owners of Sinthi, Bow Bazaar, Basirhat and DomJur, I whole heartedly thank you for your kindness, co-operation and patience. Without your support, this project would not have materialized. I would like to express my heartfelt thanks to Mr. Kaushik Mukherjee (Bowbazar), Mr. Subhash Sarkar ( Atoshi Jewellers, Basirhat ) for their valuable help and guidance during my survey. And last but not least, special thanks also to all my class-mates, for sharing the literature and providing invaluable assistance during the survey. How to cite Jewellery Sector in West Bengal, Papers

Saturday, December 7, 2019

Collusion In Auditing For Investigation And Recommendations

Question: Discuss about the Collusion in Auditing : Investigation and Recommendations. Answer: Introduction: The key motivating factor to drive this research was the intent to learn whether the corporate entities in Australia are following ethical practices in accounting. In the research, focus has been given to obtain information regarding the personnel responsible for the various accounting frauds pertaining to the corporate companies and the effects created on the various stakeholders (Onyebuchi, 2011). The research also intends to identify the different ways through which the managers and the auditors collude for failures in ethical audit practices (Pagano Immordino, 2012). Are managers and auditors colluding against the owner in Australian auditing practices? Methodology The research methodology focuses on the manner of collecting the required information to gauge the intents of the study. In this research, secondary sources of data has been used to gather evidence from multiple case studies. In the recent decade, many companies have been reported to suffer due to conspiracy of the managers and the auditors in Australia. Most of these reports were published in newspaper reviews and other online sites, which have been used as data sources for this study. A few of the recent examples of accounting scams witnessed in Australia include, the Dick Smith scam, Bankasia collapse and Westfarmers collapse (Keall, 2016; Mofatt, 2012; Parker, 2016). These examples have been used as case studies in this report, which also helped in drawing comparisons for analysis in this study. The research is exploratory in nature that aims to obtain a clear understanding of the impacts of collusion between the managers and the auditors, which in turn inhibits the owners interests in the business, with due significance to the Australian market trends. The benefit of using secondary materials in this study is that only valid and reliable information about collusion between managers and auditors were examined within the Australian context, which has apparently stirred a debate in the society. Moreover, the information available through these sources helped to decode the impacts of such collusions the economy and the investors at large. Collection of information through these secondary sources further contributes to the time as well as cost efficiency of the study, besides ensuring adequate flexible in the process (Wrenn, Loudin Stevens, 2012). To incorporate the information in a systematic and objective oriented manner, the multiple case study method is a recognised way of drawing inferences through document analysis. Theoretical Framework This study utilises the behavioural agency theory to understand the collusion between the managers and the auditors within the Australian context and suggest remedies to the situation. The behavioural agency theory focuses on the need of following ethical practices on part of the executives, so that the interests of the shareholders are maintained. It can be performed by creating an intrinsic motivation in the executives, rather than focusing solely on extrinsic motivations (Pepper Gore, 2012). The behavioural agency theory is commonly used to define the corporate governance principles of an organisation, in alignment with the roles and responsibilities bestowed on its leaders and managers ( Pepper Gore, 2012). This theory pays highest attention towards the intrinsic motivation needs of the business leaders to take ethical decisions in the best of the interest of the company and all its stakeholders, which also includes its owners(Pepper Gore, 2012). It plays a crucial role in determining the compensation for these decision makers to a business, which in turn may prove useful to restrict chances of collusion between the managers and auditors. It has certainly emerged as an issue in the modern business field, whereby this approach may contribute towards enriching the morale of the managers towards the business and the organisational stakeholders, which would in turn ensure the owners interests in the long run (Pepper Gore, 2012). Literature Review According to Fiocco Gilli (2015), collusion between the business entities and the regulatory agencies is quite likely to result in reporting of false financial statements. Inefficiency on part of the auditors in detecting the flaws of financial statement is also responsible for accounting frauds. Pagano Immordino (2012) asserted that the auditors often collude with the managers in order to simplify the auditing process, which increases chances of biases and misrepresentation of the financial reports. Baglioni Colombo (2011) extended on the issue that the root causes of imperfections in the process of auditing are the mistakes encountered on part of the auditor or collusion between the auditors and the managers. The chances of collusion reduce if the managers intend to keep a watch on the efficiency of the audit process or if the responsibility of auditing is passed over to the external auditors. In this regard Burlando Motta (2014) argued that collusions often occur on part of th e auditor, which can create an effect on the costs of production and the policies of outsourcing used by a company, further affecting its profitability at large. Managers should be aware of their responsibilities towards the company owners and stakeholders, which would in turn depict their strong moral towards the organisation, minimising their involvement in a possible collusion to a substantial extent. Luo Zhu (2013) argued that collusion between the auditor and the manager takes place when the auditor realises that the benefit of the collusion is larger than the penalty. These types of collusion lead to distortion of the market price and the financial reports that in turn gives incorrect information about the companys performance to the investors. However, collusion can be prevented if the auditing responsibility is passed over to the external auditors, which minimises the risks of biases in financial reporting to a certain extent. According to Kasim Hogson (2012), the involvement of external auditors can help in mitigating and detecting the fraudulent practices within the organisation, which also involves the chances of collusion between the managers and the auditors. Guha (2012), on the other hand, argued that external auditors can also fall victim to the collusion chances that in turn indicates to the stronger need for a behavioural approach to define managers moral towards t he organisation and its stakeholders. Chou, Xu, Anandarajan Valenti (2012) were also of the view that the policies of the client company and the auditor are at times responsible for unethical auditing practices. Contextually, Jo Mallick (2011) observes that the auditors prepare the financial statements as per the requirement of the client that in turn affects the interest of the investors too, which are although expected to discourage such conducts, often fail owing to the greater compensation auditors and managers retain through collusion. According to Chan Vasarheyli (2011), collusion can lead to omissions, frauds and material errors. Auditors often deviate from the principles of objectivity and independence while entering into collusion with the managers and are to be blamed to the absence of moral principles followed by both the auditors and the managers (Kung Huang, 2013). Extending further on the issue, Okolie (2014) stated that in the absence of auditor independence, the authenticity of the audited financial report reduces substantially, which in turn gives rise to the rates of fraudulences, litigations and business failures, with concerns regarding the quality of auditing. Rawasdeh (2013), in support of this view, observes the growing number of scandals being reported in the recent decade, which have increased doubts regarding the effectiveness of the auditing processes and principles, in determining the authenticity of the financial statements. According to Khalil, Lawaree Scott (2015), instances of accounting frauds have increased the need of monitoring the tasks of auditing, while Momani Obeidat (2013) argued that ethics act as the key driver to the aptness of the process altogether. Overall, as Carnegie OConnell (2014) purport, the recently observed scandals of accounting clearly underline the cases of failures in the auditing tasks. These sc andals have caused immense losses to the investors, often leading to the forced liquidation down of many companies. The alternative for this is to make a change in the corporate governance strategies that can prevent misrepresentation in the financial statements (Gherai Balaciu, 2011). Dick Smith A recent case of accounting scandal witnessed in Australia was that of DickSmith. Investigations to the accounting scandal revealed that Delloite, a leading auditing company, had approved the DickSmiths financial report as on 2014/15 to be free from manipulations, which was untrue and erroneous, thereby leading to auditing fraudulency. It was also alleged that Delloite was involved into the manipulation in the inventory records of the company, which in turn fuels doubts regarding a possible collusion between the auditors and managers in this case (Keall, 2016). The company further affirmed that there was a need of reducing the amount of inventory by $60 million in November, 2015. However, there was no such evidence of reduction in the inventory abiding by the accounting policies as per AASB, which should have been recorded or investigated in the auditing process. This reflects the inefficiency of the auditors in detecting the correct amount of inventory of DickSmith and a certain occurrence of collusion between the managers and the auditors, which apparently affected the interests of the stakeholders to the company (The Conversation Media Group Ltd., 2016). Wesfarmers Another example of accounting scandal recorded in the recent decade is the criticisms witnessed by Wesfarmers. Contradictory to the case of DickSmith, this case implied a positive view towards the auditing practices. According to the case facts, the acquired subsidiary of Wesfarmers, i.e. Target, was accounted for recording an inflated amount of earnings in the mid year financial records as on 2015. It was later identified as a breach to the companys financial reporting policies, subjected to judiciary actions to be taken against the responsible managers of the subsidiary (Smyth, 2016). This particular occurrence indicates to a good practice of auditing, wherein collusion between the auditors and the managers was absent, thus resulting in the appropriate conduct of financial reporting. Banksia The third case that attracted critics from the global platform was that of the collapse of Banksia. Following an in-depth investigation, the auditors were held responsible by the Australian Securities and Investment Commission (ASIC) to fail to detect the actual conditions of the loan book of the client (Bankasia) that involved loan transactions amounting to $500 million (Australian Securities Investment Commission, 2014). With the misrepresentation of the fact, the company was valued at a higher price than its actual worth, thereby misleading the investors. However, on the disclosure of this fraudulence, the company was led to its ultimate collapse in 2012, making its investors suffer a loss of $660 million. The ASIC further stated that most of the auditing tasks conducted for the company lacked proper evidence, which fuelled suspicion regarding a possible collusion between the managers and the auditors (Wilkins, 2014). This negligent attitude demanded the need of penalty to the au ditors and the directors of Bankasia (ABC, 2016). The auditor was also held responsible for imperfect auditing in the subsidiaries of the Banksia group that included Securities Hodolco Limited and Cherry Fund Limited, as the auditing standards were not at par with the Corporations Act (2001) (Australian Securities Investment Commission, 2014). Discussion As can be observed from the findings obtained through the case study reviews, it can be argued that in one of the two referred cases of accounting fraud, no collusion was observed between the managers and the auditors. It was in this case that the auditors had delivered authentic reports of financial misstatement and assist in taking judiciary measures against the guilty. While in the other two cases, the auditors and the managers were found to have deceitful intents and were colluded or were ignorant to their bestowed responsibilities. It directly implies that the moral concerns and responsible attitude of the auditors as well as that of the managers impose a crucial impact on the chances of accounting misstatements that in turn affects the interests of the owners to the company. It also implies that by encouraging moral behaviour amid the auditors and the managers, possibilities of financial misstatements owing to collusions between these two parties can be reduced to a more sustai nable extent (Keall, 2016; The Conversation Media Group Ltd., 2016; Smyth, 2016; Wilkins, 2014; ABC, 2016; Australian Securities Investment Commission, 2014). It is in this context that the behavioural agency theory can be applied to the context, emphasising its notion of principle-agent relationship. With regards to the auditing process, the principle is referred to the owners and the agents are the auditors as well as the managers, who are bestowed with the responsibilities to perform on behalf of the owner (the principle). According to this notion, although a degree of decision making power is allowed to the agents, the major right is restricted among the owners, who can decide upon the compensations to be enjoyed by both the agents on performing their responsibilities in the best of the owners interests. Trust is a vital factor in this regard, which is often deemed as defined by the compensation assured by the principles to the agents. Therefore, it is essential to understand the expectations and the motivation needs of the auditors as well as that of the managers, in order to ensure a higher degree of moral among them towards the owners, which in turn will inhibit their intentions to collude against the owners (Burns Needles, 2014). Conclusion The findings and the discussion results, as presented in the above sections of the paper, depict that auditing practices in Australia are affected by the rising incidents of collusion between the auditors and the managers. Intentionally or unintentionally, it does affect the owners interests, financial fraudulences mostly lead to corporate wind-ups. In the entire context of auditing practices of Australia thus, auditing transparency and moral concerns of auditors as well as managers was found to hold substantial importance. Furthermore, to determine the ethical correctness of their actions, the compensation offered by the owners to the managers and the auditors to act as their agents was a key element. It can be argued accordingly that auditors and managers are more likely to collude when the compensation gained through financial fraudulency is higher than the amount committed by the owners. Application of the behavioural agency theory further revealed that trust acts as another dete rminant to the relationship between the owners (as principles) with the agents, which in turn can help in inhibiting possible chances of collusion. It is in this context that the Australian auditing practices should define the compensation payable to the agents in a concise and comprehensive manner, which would restrict the decision making rights of the agents towards the principle and likewise, reduce chances of their fallouts. References ABC. (2016). Wesfarmers. Retrieved August 18, 2016, from https://www.abc.net.au/news/2016-04-11/wesfarmers-taking-action-over-target-accounting-scandal/7317178 Al Momani, M., A. Obeidat, M. I. (2013). The effect of auditors' ethics on their detection of creative accounting practices: A field study. International Journal of Business and Management, 8(13), 118 Australian Securities Investment Commission. (2014). 14-127MR ASIC suspends former Banksia auditor for five years. Retrieved August 28, 2016, from https://asic.gov.au/about-asic/media-centre/find-a-media-release/2014-releases/14-127mr-asic-suspends-former-banksia-auditor-for-five-years/ Baglioni, A., Colombo, L. (2011). The effects of imperfect auditing on managerial compensation. International Review of Economics Finance, 20(4), 542-548. Burlando, A., Motta, A. (2015). Collusion and the organization of the firm. American Economic Journal: Microeconomics, 7(3), 54-84. Burns, J. O. Needles, B. E. (2014). Accounting Education for the 21st Century: The Global Challenges. UK: Elsevier. Carnegie, G., D. OConnell, B., T. (2014). A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s. Critical Perspectives on Accounting, 25(6), 446-468 Chan, D., Y. Vasarhelyi, M., A. (2011). Innovation and practice of continuous auditing. International Journal of Accounting Information Systems, 12(2), 152-160. Chou, P., B., Xu, W., Anandarajan, A. Valenti, D. (2012). Is honesty the best policy? A game theory perspective of auditing. International Journal of Behavioural Accounting and Finance, 3(1-2), 88-106. Fiocco, R. Gilli, M. (2016). Bargaining and collusion in a regulatory relationship. Journal of Economics, 117(2), 93-116. Gherai, D., S. Balaciu, D., E. (2011). From creative accounting practices and Enron phenomenon to the current financial crisis. Annales Universitatis Apulensis: Series Oeconomica, 13(1), 34. Guha, B. (2012). Collusion and concentration: can firm-auditor collusion possibilities cause concentration in the auditing market? A game theoretic analysis. Singapore Management University, 1-15 Keall, C. (2016). The agony and the agony: Dick Smith's journey from private equity plaything to IPO. Retrieved September 13, 2016, from https://www.nbr.co.nz/article/dick-smith-shares-trading-halt-ck-183412 Khalil, F., Lawarree, J. Scott, T., J. (2015). Private monitoring, collusion, and the timing of information. The RAND Journal of Economics, 46(4), 872-890. Kung, F., H. Huang, C. (2013). Auditors' moral philosophies and ethical beliefs.Management Decision,51(3), 479-500. Luo, F., B. Zhu, Y. (2013). Evolutionary game analysis on auditing collusion. Journal of Applied Sciences, 13(21), 4759-4763. Okolie, A., O. (2014). Auditor tenure, auditor independence and accrualbased earnings management of quoted companies in Nigeria. European Journal of Accounting Auditing and Finance Research, 2(2), 63-90. Onyebuchi, V. ,N. (2011). Ethics in accounting. International Journal of Business and Social Science, 2(10), 275-276. Pagano, M. Immordino, G. (2012). Corporate fraud, governance, and auditing. Review of Corporate Finance Studies, 1(1), 109-133 Parker, J. (2016). Target accounting scandal: Wesfarmers taking action against staff. Retrieved September 13, 2016, from https://www.abc.net.au/news/2016-04-11/wesfarmers-taking-action-over-target-accounting-scandal/7317178 Pepper, A. Gore, J. (2012). Behavioral agency theory: new foundations for theorizing about executive compensation. Journal of Management, 1-49. Smyth, J. (2016). Wesfarmers admits accounting errors at Target subsidiary. Retrieved September 14, 2016, from https://www.ft.com/content/ec879b16-ffc5-11e5-ac98-3c15a1aa2e62 Stevens, R., E., Loudon, D., L. wrenn, B. (2012). Marketing management: text and cases. USA: R The Conversation Media Group. (2016). How private equity won while other Dick Smith investors got burnt. Retrieved September 13, 2016, from https://theconversation.com/how-private-equity-won-while-other-dick-smith-investors-got-burnt-52805 Wilkins, G. (2016). Banksia Securities shareholders' lawyers restrained over conflicts of interest. Retrieved September 13, 2016, from https://www.smh.com.au/national/banksia-securities-shareholders-lawyers-restrained-over-conflicts-of-interest-20141126-11ugf6.html. Al Rawashdeh, N., H., H. (2013). The role of the auditor in verified of the unethical practices in accounting. International Journal of Scientific and Research Publications, 3(7), 39-47 Han, J., Jamal, K., Tan, H. T. (2011). Are Auditors Overconfident in Predicting the Knowledge of Other Auditors? Auditing: A Journal of Practice Theory, 30(1), 2013-698. Ho, S., J. Mallick, S., K. (2015). A copayment auditing scheme for financial misreporting. The International Journal of Accounting, 50(1), 53-74. Jenkins, J. G., Lowe, D. J. (2011). Auditors as advocates for their clients: perceptions of the auditor-client relationship. Journal of Applied Business Research (JABR), 15(2), 73-78. Kaptein, S., P. (2012). Ethics management: auditing and developing the ethical content of organizations. London: Springer Science Business Media. Kassem, R. (2012). Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? American Journal of Business and management, 1(1), 30-33. Kassem, R., Higson, A. (2012). The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences, 3(3), 191. Koch, C., Weber, M., Wstemann, J. (2012). Can auditors be independent? experimental evidence on the effects of client type. European Accounting Review, 21(4), 797-823. Mitchell, S. (2016). Wesfarmers takes action against staff over Target rebates. Retrieved September 02, 2016, from https://www.smh.com.au/business/retail/wesfarmers-takes-action-against-staff-over-target-rebates-20160411-go3il5.html Sylvander, J. (2014). To measure what is ethically important in the decision making process for auditors as managers: the development of a multidimensional instrument, Kristianstad University, 1-45. Tune Media. (2016). Wesfarmer. Retrieved September 13, 2016, from https://www.australianetworknews.com/target-scandal-three-senior-managers-quit-facing-backlash-artificially-boosted-earnings/.

Saturday, November 30, 2019

London and Composed upon Westminster Bridge Essay Example

London and Composed upon Westminster Bridge Paper The two poems, London and Composed upon Westminster Bridge, show two different perspectives of the city and its inhabitants. Both poems illustrate the poets views on London which are quite diverse yet still have similarities in their respective outlooks. London portrays Blakes views about the city and the people that inhabit it as a direct comment on the oppressive, industrialised, hierarchical society in which it was written, emphasizing some of the key themes of the poem including suffering, corruption and devastation. In comparison we see the poem Composed upon Westminster Bridge in a very different light. It demonstrates the beauty of the city and its freedom describing London as a majestic sight. These poets from the Romantic period in literature believed that children were innocent and uncorrupted, vulnerable yet a source of hope, A child more than all other gifts that earth can offer to declining man, bring hope with it, and forward-looking thoughts. Both poets convey their anger and concern about the corruptive influence that the older and more powerful members of society had on the rest of the population. This concern is mirrored in their style of writing as both poets believed in making their poetry accessible to the ordinary and less educated members of society and did this successfully by using simple and un-elaborate diction. Wordsworth effectively uses the technique of personification in order to portray the false fai ade the city presents in the absence of people. This is evident when Wordsworth writes, The City now doth like a garment, wear the beauty of the morning; silent, bare. This delivers the idea that the morning symbolizes a false representation of London as well as his use of a simile that delineates it as a cloak, hiding the true meaning. This suggests that the beauty and calm are illusory and conceal the pain and suffering beneath. I feel that the word bare is significant as it symbolises the lack of people, whilst creating a calm, idealistic place free from all the bounds society, a world much sought after by the romantics. It is a powerful image at odds with the mo dern world. It is interesting that the idea of bareness, in the poets mind, relates to hope and opportunity. In the overcrowded modern day London, the notion of opportunity relates more to the busy and efficient nature of the place than the emptiness. This is associated heavily to a point expressed in the poem, which is the absence of people from the city whilst the nature around flourishes. Wordsworth implies that the splendour of the city is a direct result of the exemption of people and the society they live in. We see this when he writes, All bright and glittering in the smokeless air. We will write a custom essay sample on London and Composed upon Westminster Bridge specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on London and Composed upon Westminster Bridge specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on London and Composed upon Westminster Bridge specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This gives the reader the impression of a tranquil, stunning and striking view of London, yet I feel Wordsworth is savouring this moment, with full knowledge that a sight so touching in its majesty will not last. Wordsworth is voicing an attack on the prevailing industry of the period when he writes smokeless air which implies that industry and people are destroying the nature, which is personified throughout the poem in this absence of people. The hyperbole Neer saw I, never felt, a calm so deep! suggests a more ominous, cynical tone where the city in all its beauty is asleep and its mighty heart lying still has yet to stir. Figuratively, when the sleeping beauty awakens it becomes a powerful wave tearing apart this nature and freedom. This is demonstrated by the image of the free-flowing river that exists in the city. There are some key contrasts and similarities developed in the poem London that is centred on the theme of suffering. Without delay we are struck with the use of I, therefore reading the poem through the eyes of the writer creating a more personal and intimate perception of London. As well as this Blake uses the traditional form of alternate rhyming lines to replicate the repetitive predictability of the circle of suffering. Another key contrast between the poems is the volume of people around the city. Blake uses the technique of repetition to reiterate and emphasize that this suffering is everywhere. We see this when he writes, In every cry of every man In every voice, in every ban. This gives us the impression that the poem is one of protest and the word ban in particular suggests an anti law attitude from Blake and a view that peoples freedom is compromised. Freedom is a key theme demonstrated in both poems however in completely different ways as Wordsworth presents the city with freedom whilst Blake portrays a city where its people and even children are enslaved. This is conveyed when he writes, The mind-forged manacles I hear. This suggests that it isnt just external restrictions that were placed upon the people of London, but they themselves allow those in power to place the restrictions by not fighting the injustice of it all and so the people are now powerless to change anything. Moreover Blake has effectively used alliteration to bring power to the sentence along with the word manacles, which gives a real feeling of restraint along with a graphic impression of unbreakable handcuffs on the hands of every man. This links with a saying by philosopher Rousseau, Man is born free, yet is everywhere in chains. This represents a key theme presented in Blakes poem, the idea of mans liberty being affected by capitalism and the state. This is made explicit when even the river, a natural phenomenon is chartered suggesting it is owned and corrupted. In comparison we see the river glideth at its own sweet will in Westminster portraying that nature has no restrictions and it is man and society that places these restrictions upon each other. Blakes poem demonstrates an attack on the church and institutions that he felt were corrupt and legitimized the suffering of children. This is shown when he has written, how the chimney sweepers cry, Every blackning church appals. This brings connotations of death along with the irony that the church is causing this suffering and death instead of bringing peace and unity to the world. The word blackning is particularly effective as it is a sinister colour and that of the soot asphyxiating the children as they sweep chimneys. It is completely dissimilar to the bright and glittering colour of Westminster and so I feel Blake is suggesting that the church is to blame for this. There is also the idea put forward in Wordsworths poem that these institutions have no conflict with nature. All the ships, towers, domes, theatres and temples lie open unto the fields which conveys a harmonious feeling between the two and that it is humans that produce and bring in this conflict. The last stanza, I feel, is connected to the blackning church and a sinister feeling is created by the use of the word midnight. The church is the main cause of prostitution, which leads people into a cycle of disease and suffering, inferred when he writes, How the youthful harlots curse, Blasts the new-born infants tear, and blights with plagues the marriage hearse. This conveys a message that from the start of their life, people are doomed to this cycle of devastation as a result of STDs. On reflection, the sonnet Composed upon Westminster Bridge has a delicate rhyming scheme that sets the appropriate tone to communicate the poets ideas. The poem is divided by the rhyming scheme presenting us with an octet and sextet. The first eight lines of the poem and their subtle ABBA rhyming scheme portray natural speech as well as suggesting harmony that is reflected in his depiction of the city. This changes and a stronger alternate rhyme is introduced inaugurating a more upbeat tempo to the poem giving it an unsettling, disconcerting feel. With this change comes the presentation of the poet and his thoughts and feelings when he writes, neer saw I which I feel strengthens his voice and opinions whilst producing a more individual account of his views. This complies with the normality of the sonnet technique, as most have a subtle change in either rhythm, pace or tone after the 8th line. In conclusion, both poems depict different views of the city, however unlike Blakes London, Wordsworths Composed Upon Westminster Bridge contains underlying ideas and beliefs that I feel play a key role in revealing Wordsworths feelings and outlook. A key idea in Wordsworths poem is that, although things such as the city appear beautiful and free, this is not necessarily the reality. This conveys a contrast of appearance vs. reality. This is different to Blakes outlook that clearly portrays the suffering and corruption found in city life. In some aspects the poems, when read together, could be interpreted in a manner that Blakes London is exposing the hidden city presented in Wordsworths poem. The two poems share many common themes including corruption, freedom and restriction, facade and truth. Both writers, in my opinion, are criticising every aspect of society and together depict a strong message that society produces confines and corruptions in people and institutions. Its interesting to consider what Wordsworth and Blake would make of the big brother, nanny state in which London now exists.

Tuesday, November 26, 2019

Repairing a MySQL Database With phpMyAdmin

Repairing a MySQL Database With phpMyAdmin Using MySQL with PHP expands and enhances the features you can offer on your website. One of the most popular methods of managing a MySQL database is through phpMyAdmin, which is already on most web servers. Occasionally, database tables become corrupt and you are no longer able to access them or they dont respond as quickly as youd like. In phpMyAdmin, the process of checking the table and repairing it  so you can access the data again is fairly simple. Before you begin, make a backup of the database in case phpMyAdmin cant repair it. Checking Your Database in phpMyAdmin Log in to your web host.Click the phpMyAdmin icon. If your host uses  cPanel, look there.Choose the affected database. If you only have one database, it should  be chosen  by default so you dont need to do anything.In the main panel, you should see a list of your database tables.  Click  Check All  to select all of them.At the bottom of the window just below the list of tables, there is a drop-down menu. Choose  Check Table  from the menu. When the page refreshes, you will see a summary of any table that may be corrupted. If you receive any errors, repair the table. phpMyAdmin Repair Steps Log in to your web host.Click the phpMyAdmin icon.  Choose the affected database.  In the main panel, you should see a list of your database tables. Click Check All to select all of them.Choose Repair Table  from the drop-down menu at the bottom of the screen. When the page refreshes, you should see a summary of any tables that were repaired. This should fix your database and let you access it again. Now that it is fixed, its a good idea to make that database backup.

Friday, November 22, 2019

Cango Wk 4 Swot

Performing a SWOT analysis technique would be very beneficial at this point and will serve as the baseline to elaborate on a strategic plan for the organization. CG consultants have been monitoring CanGo’s processes for quite sometime, and we have developed the following preliminary SWOT analysis: Strength: ?Purchasing an automated storage and retrieval system (ASRS) would help to improve the warehouse, by purchasing an automated storage and retrieval system it is a great solution for CanGo’s handling inventory in a more effective and efficient manner. ?CanGo has had tremendous growth over the past couple of years. CanGo has also been recognized for as one of the fastest growing small business in the Hudson Valley. CanGo is continually looking to venture out into other areas, in an effort of improving the overall organization. Weaknesses: ?One of the biggest issues is the fact that CanGo does not have a Vision and Mission Statement. Without a vision and mission the organization does not have a clear direction of the organization. ?CanGo is also missing a Strategic plan, without a strategic plan there is no roadmap for growth and prosperity. Strategic planning will help you foresee and react quickly to market changes and opportunities. CanGo should conduct these strategic plans routinely, by doing so it helps you to see opportunities earlier and set up contingency plans so threats are minimized. ?Lack of a system analysis and programmer is also a weakness for CanGo, in general a system analyst would ensure that the requirements set forth by the business are captured and documented correctly before the solution is developed and implemented. Currently this is not happening for CanGo, so this is an area that needs to be addressed, without it CanGo would not have the knowledge of understanding how present and future business needs will impact the olutions and the implementation process. Opportunities: ?Investing in an in-house database that incorporates into an automated storage and retrieval system ASRS. Fully automated and integrated storage systems are the ultimate in warehouse management and efficiency. They allow for complete integration of the company’s ERP software with warehouse retrieval storage system. Order picking is optimized and controlled. ?CanGo would also benefit from updating their website to reinforce corporate and brand identity, this would help their existing investment in marketing go further. This would allow for CanGo to advertise services and products, build customer relations through personalized services, they could also benefit by conducting market research through their website. The internet is a great opportunity for your business to compete on a much more level playing field with much larger businesses. Threats ?CanGo faces losing business from their website to other websites due to their web search taking too long, where the competition’s website is optimized and produces the results quicker Recommendations Issue 1: Marketing to the right customers and consumers is vital to every business. A company needs to know how to market to a certain target to attract their customers so they can sell their goods and create a profit from their inventory. CanGo built their success onluck and they never bothered to get into the details of how their company became successful. They are lacking important and vital information to keep their company successful. Since there is no marketing department in CanGo, I would suggest for them to hire an outside company to conduct their marketing research; I believe that they would benefit from this. The upper management of CanGo should research the company that would best fit the job; perhaps choosing a company that specializes in the same industry as CanGo. There are many advantages to hiring an outside research company; they would be able to determine who the target customers are, where these customers are located, how to reach the target customers and exactly what type of product or services they are looking for. Once the marketing research company determines all of these issues, CanGo would be more effective in marketing their product. Issue 2: The fact that no one is tracking where the work is and who is supposed to be working on what can lead to many problems. Some employees may be doing more work than others because they are efficient and everything seems to land on their desk while others may be receiving credit for work they are not doing. In the video we saw that Nick was tasked out with creating a process flow chart, but he passed it on to someone else, and that some one pass it down to two more people. I believe in fair and equal work between team members so they should break down the work prior to initiating any task. There is nothing wrong with helping your teammates but not do the work for them. Passing work like that can also lead to it getting misplaced. They should use a flow chart to track where the work is. A Gantt chart or a document flow chart seem like a perfect fit for this occasion. The document flow chart will trace the process flow chart document through the system to avoid it getting lost. Losing information can also lead to the loss of secret or personal information. It can be very costly and time consuming to redo all the work that was lost. No one wants to redo what he or she already did. Issue 3: CanGo has been experiencing issues where customers are browsing the website and even selection items to purchase and placing them in their check-out cart; however the customers are leaving the website without making their purchases. It appears that the customers are experiencing issues regarding making purchases from the website. CG consultants have a number of recommendations to enhance the shop experience on CanGo’s website. One of the reasons may be due to trust. With internet connection, people want instant gratification. If your sale process is not hassle-free, many customers will go elsewhere. In order to keep customers coming back and to making purchases, CanGo needs to make sure that it is easy to navigate throughout the website, such as making sure that when a customer click on an item it loads up in a timely fashion, time counts, when shopping on websites. Other things that could enhance the website are having a clean and professional design; your home page has a huge impact on visitors. I would also include a search box that is user friendly, this way customers can locate items that they are interested in quickly. Online customer service is another feature that would enhance business, if customers wanted to chat about checkout problems, this could prevent cart abandonment. Not only can live support help customers figure out your site, locate products or ask questions, live chat can be reactive, where the system triggers a chat invitation based on user behavior. Last but not least there should be links to social networks, such as (Facebook, Twitter, etc. , all of these functionalities would enhance the customers visit to your website more inviting and pleasurable. Issue 4: At CanGo, there is an increase in customer complaints and returns, and before they bring in a new ASRS system and spend more money, they need to correct the customer issues beforehand. If customers are not satisfied with CanGo products or the way they are handling the ordering process, then complai ning is a good way for CanGo to realize they are doing something wrong, so they can fix it. In order to keep loyal CanGo customers as well as gain more, the company needs to address where the customers complaints are coming from. This could be from the website not being user-friendly or the customer is not getting enough feedback and going through with the purchase. If the customer does go through with the purchase, then CanGo seems to be getting more returns of the merchandise bought through the website. What CanGo needs to do is to start at the beginning to to look at the company through the eyes of the customer, and they need to figure out the best way to have the customer feel great and good about their purchases from step one of the buying process to the final purchasing stage of the process. Issue 5: Website optimization is very important to online businesses, when a customer makes a search on the website they do not want to have to wait long periods for the results. To improve the issue with the long search times they need to optimize their website and use website compression, this will allow the website to run much faster and produce the quicker results that the customers are wanting. Issue 6: To solve is issue with where the employees that are pickers will go once the ASRS system is implemented is simple, they can look at areas that have performance and possibly quality issues and they can place these employees there as opposed to terminating them. By placing these employees in these â€Å"problem† areas, this can increase the productivity of these areas increasing more work flow. Reference Monique. (2012, January 23). [Web log message]. Retrieved from http://upandrunning. bplans. com/2012/01/23/the-benefit-of-market-research/ Best practices for speeding up your web site. (n. d. ). Retrieved from http://developer. yahoo. com/performance/rules. html CanGo Video Week 34. (2012, November 11). Retrieved from DeVry University: www. devryu. net Harris, D. (n. d. ). Types of Flow Charts. Retrieved November 20, 2012, from eHow: www. ehow. com/about_5061018_types-flowcharts. html CanGo Videos Weeks 34. 2012, November 19). Retrieved from DeVry University: www. devryu. net Center for simplified Strategic Planning. (2011, November). Simplified strategic planning. Retrieved November 2012, from The best ways to reward employees: www. cssp. com/http:;www. entrepreneur. com/article/753340 CanGo Videos Weeks 34. (2012, November 19). Retrieved from DeVry University: www. devryu. net Top 10 Things Customers Expect from Your Online Store. (2012, 11 20). GetEelastic. Retrieved fro m http://www. getelastic. com/customer-expectations/ Cango Wk 4 Swot Performing a SWOT analysis technique would be very beneficial at this point and will serve as the baseline to elaborate on a strategic plan for the organization. CG consultants have been monitoring CanGo’s processes for quite sometime, and we have developed the following preliminary SWOT analysis: Strength: ?Purchasing an automated storage and retrieval system (ASRS) would help to improve the warehouse, by purchasing an automated storage and retrieval system it is a great solution for CanGo’s handling inventory in a more effective and efficient manner. ?CanGo has had tremendous growth over the past couple of years. CanGo has also been recognized for as one of the fastest growing small business in the Hudson Valley. CanGo is continually looking to venture out into other areas, in an effort of improving the overall organization. Weaknesses: ?One of the biggest issues is the fact that CanGo does not have a Vision and Mission Statement. Without a vision and mission the organization does not have a clear direction of the organization. ?CanGo is also missing a Strategic plan, without a strategic plan there is no roadmap for growth and prosperity. Strategic planning will help you foresee and react quickly to market changes and opportunities. CanGo should conduct these strategic plans routinely, by doing so it helps you to see opportunities earlier and set up contingency plans so threats are minimized. ?Lack of a system analysis and programmer is also a weakness for CanGo, in general a system analyst would ensure that the requirements set forth by the business are captured and documented correctly before the solution is developed and implemented. Currently this is not happening for CanGo, so this is an area that needs to be addressed, without it CanGo would not have the knowledge of understanding how present and future business needs will impact the olutions and the implementation process. Opportunities: ?Investing in an in-house database that incorporates into an automated storage and retrieval system ASRS. Fully automated and integrated storage systems are the ultimate in warehouse management and efficiency. They allow for complete integration of the company’s ERP software with warehouse retrieval storage system. Order picking is optimized and controlled. ?CanGo would also benefit from updating their website to reinforce corporate and brand identity, this would help their existing investment in marketing go further. This would allow for CanGo to advertise services and products, build customer relations through personalized services, they could also benefit by conducting market research through their website. The internet is a great opportunity for your business to compete on a much more level playing field with much larger businesses. Threats ?CanGo faces losing business from their website to other websites due to their web search taking too long, where the competition’s website is optimized and produces the results quicker Recommendations Issue 1: Marketing to the right customers and consumers is vital to every business. A company needs to know how to market to a certain target to attract their customers so they can sell their goods and create a profit from their inventory. CanGo built their success onluck and they never bothered to get into the details of how their company became successful. They are lacking important and vital information to keep their company successful. Since there is no marketing department in CanGo, I would suggest for them to hire an outside company to conduct their marketing research; I believe that they would benefit from this. The upper management of CanGo should research the company that would best fit the job; perhaps choosing a company that specializes in the same industry as CanGo. There are many advantages to hiring an outside research company; they would be able to determine who the target customers are, where these customers are located, how to reach the target customers and exactly what type of product or services they are looking for. Once the marketing research company determines all of these issues, CanGo would be more effective in marketing their product. Issue 2: The fact that no one is tracking where the work is and who is supposed to be working on what can lead to many problems. Some employees may be doing more work than others because they are efficient and everything seems to land on their desk while others may be receiving credit for work they are not doing. In the video we saw that Nick was tasked out with creating a process flow chart, but he passed it on to someone else, and that some one pass it down to two more people. I believe in fair and equal work between team members so they should break down the work prior to initiating any task. There is nothing wrong with helping your teammates but not do the work for them. Passing work like that can also lead to it getting misplaced. They should use a flow chart to track where the work is. A Gantt chart or a document flow chart seem like a perfect fit for this occasion. The document flow chart will trace the process flow chart document through the system to avoid it getting lost. Losing information can also lead to the loss of secret or personal information. It can be very costly and time consuming to redo all the work that was lost. No one wants to redo what he or she already did. Issue 3: CanGo has been experiencing issues where customers are browsing the website and even selection items to purchase and placing them in their check-out cart; however the customers are leaving the website without making their purchases. It appears that the customers are experiencing issues regarding making purchases from the website. CG consultants have a number of recommendations to enhance the shop experience on CanGo’s website. One of the reasons may be due to trust. With internet connection, people want instant gratification. If your sale process is not hassle-free, many customers will go elsewhere. In order to keep customers coming back and to making purchases, CanGo needs to make sure that it is easy to navigate throughout the website, such as making sure that when a customer click on an item it loads up in a timely fashion, time counts, when shopping on websites. Other things that could enhance the website are having a clean and professional design; your home page has a huge impact on visitors. I would also include a search box that is user friendly, this way customers can locate items that they are interested in quickly. Online customer service is another feature that would enhance business, if customers wanted to chat about checkout problems, this could prevent cart abandonment. Not only can live support help customers figure out your site, locate products or ask questions, live chat can be reactive, where the system triggers a chat invitation based on user behavior. Last but not least there should be links to social networks, such as (Facebook, Twitter, etc. , all of these functionalities would enhance the customers visit to your website more inviting and pleasurable. Issue 4: At CanGo, there is an increase in customer complaints and returns, and before they bring in a new ASRS system and spend more money, they need to correct the customer issues beforehand. If customers are not satisfied with CanGo products or the way they are handling the ordering process, then complai ning is a good way for CanGo to realize they are doing something wrong, so they can fix it. In order to keep loyal CanGo customers as well as gain more, the company needs to address where the customers complaints are coming from. This could be from the website not being user-friendly or the customer is not getting enough feedback and going through with the purchase. If the customer does go through with the purchase, then CanGo seems to be getting more returns of the merchandise bought through the website. What CanGo needs to do is to start at the beginning to to look at the company through the eyes of the customer, and they need to figure out the best way to have the customer feel great and good about their purchases from step one of the buying process to the final purchasing stage of the process. Issue 5: Website optimization is very important to online businesses, when a customer makes a search on the website they do not want to have to wait long periods for the results. To improve the issue with the long search times they need to optimize their website and use website compression, this will allow the website to run much faster and produce the quicker results that the customers are wanting. Issue 6: To solve is issue with where the employees that are pickers will go once the ASRS system is implemented is simple, they can look at areas that have performance and possibly quality issues and they can place these employees there as opposed to terminating them. By placing these employees in these â€Å"problem† areas, this can increase the productivity of these areas increasing more work flow. Reference Monique. (2012, January 23). [Web log message]. Retrieved from http://upandrunning. bplans. com/2012/01/23/the-benefit-of-market-research/ Best practices for speeding up your web site. (n. d. ). Retrieved from http://developer. yahoo. com/performance/rules. html CanGo Video Week 34. (2012, November 11). Retrieved from DeVry University: www. devryu. net Harris, D. (n. d. ). Types of Flow Charts. Retrieved November 20, 2012, from eHow: www. ehow. com/about_5061018_types-flowcharts. html CanGo Videos Weeks 34. 2012, November 19). Retrieved from DeVry University: www. devryu. net Center for simplified Strategic Planning. (2011, November). Simplified strategic planning. Retrieved November 2012, from The best ways to reward employees: www. cssp. com/http:;www. entrepreneur. com/article/753340 CanGo Videos Weeks 34. (2012, November 19). Retrieved from DeVry University: www. devryu. net Top 10 Things Customers Expect from Your Online Store. (2012, 11 20). GetEelastic. Retrieved fro m http://www. getelastic. com/customer-expectations/

Wednesday, November 20, 2019

Science Fiction Genre Movie Review Example | Topics and Well Written Essays - 1500 words

Science Fiction Genre - Movie Review Example With the advancements in genetic engineering there is a possibility of human beings becoming super humans. We have seen mutant characters like Wolverine, Professor Xavier, Jean Grey, etc., of the famous animated series 'X-Men' in comics or television but within a century or two they are going to become a reality and one day as it was depicted in the comics' humans and mutants may fight with each other for their rights. Since there is always insecurity among the countries worldwide genetic engineering is going to be their ultimate weapon against the enemies. Welcome to the world of science fiction that seems to be realistic but in reality it's only a fiction that takes reader or viewer into an imaginary world. Based on these science fiction stories movies are made, and the producers invest millions of dollars and willing to take any financial risk to make the movie a big hit. Terminator trilogy and Blade runner are some of the movies that fall into this science fiction category. These movies are made with huge investments from the producers to make the movies a box office hit in every possible way. Almost every science fiction movie is an action-oriented thriller and lots of killing and other kind of bloodshed scenes is shot and picturised. Terminator trilogy and Blade runner are no exception. They are totally action packed movies with lots of fighting and killing. Terminator, Terminator 2: Judgment Day and Terminator 3: Rise of the Machines comprises Terminator trilogy. Terminator and Terminator 2: Judgment Day was written and directed by James Cameron. Terminator 3: Rise of the Machines was directed by Jonathan Mostow. Hundreds of millions of dollars were invested in 20 years in making this trilogy. The trilogy is about saving John Connor who becomes the future leader of human resistence forces against the machines. The movie Terminator revolves around the character named Sarah Connor who would become mother of John Connor. This movie is about saving Sarah Connor. http://www.movieposter.com/posters/archive/main/14/A70-7230 The above poster is from Terminator movie, in which the cyborg played by Arnold Schwarzenegger is holding a pistol. The above poster gives a message to the viewers of being stylish and looking cool and making a fashion statement. Making a fashion statement is not at all inappropriate but the way in which it was photographed was unacceptable. Young adults and especially children are easily attracted when they see their favorite stars in these photographs. To imitate their favorite actors they act like the stars by holding toy pistols and playing with them. Thus from young age itself unknowingly we were engaging a relationship between children and arms. Generally movies are made to have a positive impact on the society and make them think how they can improve the living standards of normal human being. In this movie the character Sarah Connor was being relentlessy being hunted down by a killing machine that kills every women in the town who share Connor's name. In one of the scenes adesk seargent doesn't allow the cyborg (Arnold Schwarzenegger) to see Sarah, after the cyborg says his famous phrase "I'll be back" comes back to the seargent in a car and crushes him to death. When scenes like these are shown how come any could see a science

Tuesday, November 19, 2019

Byzantine and Islamic systems Essay Example | Topics and Well Written Essays - 1500 words

Byzantine and Islamic systems - Essay Example While previous adaptations played a major role in shaping the conflict that occurred between the Byzantine and Islamic empires, they were insufficient to operate on their own due to the consistent changes and dynamics that had occurred in the empires over time (Miller, 2002 n.p.). Therefore, it was inevitable for both systems to adapt a unique and current tactics and strategies that would not suffice for the intended dominance and supremacy wars. The Byzantine system borrowed more from the already collapsed Roman Empire of the 4th century, since they were more or less founded on similar principles (Watson, 2010 p87). Similarly, the Islamic systems also borrowed very much from the Huns, who were ancient Muslims who also had engaged in fights with the earlier Roman opponents, only that there was an addition of more Islam zeal during this period (Esposito, 1988 p37). Thus, it is apparent that both systems adapted strategies that would enable them defeat their opponents, which included f orging ties with the neighboring empires to reinforce their might. Nevertheless, through academic research, this explorative paper concluded that both the Byzantine Empire and Islamic System had military, cultural and economic force. However, the analysis found that the Islamic empire had a religious force behind their push, which served to compensate for the lack of a sophisticated administrative system, like the one that the Byzantine Empire had already put in place. Military within Byzantine Empire was made up of a large force, which did not reduce despite several incursions from the Muslims, owing to the continued growth of the population within the Byzantine Empire (Watson, 2010 p82). Byzantine Empire Military managed to maintain a huge force starting the 10th century through the 12th century, although the sufficient resources required to create such large armies and enhance their efficiency had dwindled over time, making it impossible for the empire to establish a large effici ent national army. The strength of the Byzantine Empire Military was based on the establishment of a sophisticated administrative system through the 10th and the 11th century, referred to as the theme system (Haldon, 2002 p12). This system divided the whole Byzantine Empire into several administrative units, which were then able to consolidate their authority over the territory they manned, at the expense of the establishment of large national army, which would require much resources and logistical planning and strategies. The thematic system was applied as an effective solution tool, to counter the Islamic army attacks, which were being experienced from different sides of the Byzantine Empire, making it possible for rapid response to the attacks, as opposed to the large national military response, which would be delayed by the logistical and the resource requirements (Miller, 2002 n.p.). The essence of the thematic military strategy applied by the Byzantine Empire, was to maintain a full time field presence of the troops in different regions of the empire that were prone to attacks, something that would not be efficient, through the use of a large national army (Esposito, 1988 p42). Military within Islamic System was based on a different system, which was an element of the previous adaptations from the Huns, who were also involved in conflicts with the earlier Roman Empire. The ‘hit and run’ tactic was the one the Muslim system mostly applied in their assault against the Byzantine Empire, which was perpetually threatened from various quarters. However, while the Muslim system borrowed the tactic from the Huns, who had previously engaged in a series of battle with the Roman Empire, they invoked the religious

Saturday, November 16, 2019

Personal statement for MSA Essay Example for Free

Personal statement for MSA Essay If to use a single word describing myself, I would say, integrity, which means a mixture of various qualities and views from different cultures and working experiences. My hometown, **, which was a harbor and now the booming coastal metropolis, brought me a grant view of how fast the speed of globalization is. Meanwhile, the dramatic economic growth of the city enlightened me for seeking and digging qualities that would match its future. As a result, I went to the other hemisphere of the world, United States, which was described as the most developed country, to ursue my Bachelors degree in business finance. Through the Joyful college life with diligent study in coursework and a verity of academic club taking, on a sunny day, Aug 28th, 2011, I obtained my Bachelors degree from Ohio State University with Magna Cum Laude. Moreover, my 3. 86 specialization GPA makes me a competitive individual among my schoolmates. Seeking a Job is not a fun thing, especially for a recent graduate and in the economic downturn, though, I still keep myself with the optimistic attitude and enough confidence in this whole process. Before my first official Job was offered, I gathered a erious of experiences from different positions: work as a part-time tax processor in a credited accounting firm, ***as a par-time bookkeeper in an entertainment company, Prime Social Group; and, even work as a sales associate in the subsidy of Gap, Inc, Old Navvy. These experiences, which supposed not decent enough for an honor graduate, told me how hard life could be, and made me more perseverant. After scatted out hundreds of my resume, and Joined tens something interview, I got my first official Job offer: financial analyst in ***, a healthcare financial consulting firm. My frank peers introduced me with some models and methodologies the company uses for a number of hospitals and nursing homes. Though some of the analysis sounds hard at the first glance, I still believe my personal qualities and skills, for example, I am a profound thinker that is knowledgeable of computer language Access SQL and Excel, could help me to conquer them. I penetrated myself in calculating and analyzing those Key Performance Indexes and valuation models. After I submitted my first report, though its not perfect, my supervisor, ***, comment this as, Its amazing or a recent graduate with little analysis experiences to create the model and fgure such a lot of crucial points out. Besides, even the principle of the team,***, who used to be a professor in ***, appreciated my work ethic. Those words did stimulate me for a while. Experiences in ** extended my view of what consulting firms could help for clients. Consulting are not limit in investment finance taking care of stocks and bonds, IPO issuing, etc, more than that, lots of consulting firms are doing analysis on a corporate base, thus, much accounting knowledge involved. I also remember Andrew said to me wou d be essential tor getting a senior level position in financial consulting firm, and, a Master of Accounting would be a plus.

Thursday, November 14, 2019

Drinking Games :: essays research papers

Drinking Games Drug Dealer Quite a simple game actually, with a low-mid boot factor. This is a game to play while doing other things at a party. To play the game you need one playing card for each participant. You always need one King and one Ace, and a variety of numbered cards some low, some mid, some high, but just one card per player. The cards are dealt face down, take a quick peek. The person who gets the King is the cop, the person who gets the ace is the drug dealer, everyone else are bystanders. It is the drug dealers job to very VERY discreetly wink at another player, this person while enventually say 'the deal has been made.' At this time the cop identifies him/herself and tries to figure out who the dealer is. The cop chooses a player, if wrong the cop drinks the number shown on the card, and then chooses again, if wrong again, he drinks the number on that card. When the cop chooses correctly, the drug dealer drinks the NUMBER OF CARDS remaining NOT the total of the numbers on the cards. After that, the cards are redealt and the game goes on. This is a great game for when people don't feel like playing a game because it's the regular socializing that helps disguise any winks and keep the cop on his/her toes. However, it helps alot if the players do sit in a circle while playing, and not spread around a room. Obviously if you want to increase the boot factor, play with high numbered cards. Fuzzy Duck A good get-to-know-ya kind of game. Simple supplie: people and beer. Low buzz factor. Not too bad of a game after everybody's had a few. Begin the game by saying "fuzzy duck" to the person to your left. That person then says "fuzzy duck" to the person on his/her left. This continues until someone decides to change the direction of play by saying "does he" (duzzy). "Does he" changes the direction and the phrase that is said. Not only does the direction change but the people must say "ducky fuzz." Now the game is going to the right with "ducky fuzz." The direction is then changed back by saying "duzzy." The words to say go back to "fuzzy duck." Any screw-ups ===> drink. After awhile when the mistakes are more frequent, it turns into, "Does he F**ck?" or "F**k he does." Variation: the same player cannot say the same thing consequtively within the same round. ie: if player 1 starts with "Fuzzy Duck," and play comes back around to him, he must say "Does He"

Monday, November 11, 2019

Abigail Adams by Janet Whitney

Throughout our lives we have heard how women throughout history strived to become the best. We have heard stories about women going against society to gain equal rights and we have read about woman with extraordinary character that pursued the history of this world. One of these women is Abigail Adams, the only woman so far to be both wife and mother of a president. Sadly, however, â€Å"Abigail Adams† by Janet Whitney is far from being a biography of her life. Janet Whitney arranges her material in chronological presentation. She starts from how Abigail Adams and John Adams fell in love and got married. She continues on with the biography describing how John Adams came to presidency as Abigail Adams gave birth to his kids one by one. The author chose wisely to arrange her material in chronological order; it helped better understand that time period. Janet Whitney didn’t make any assumptions about the knowledge of the reader, therefore carefully describing each and every event during the life of Abigail and John Adams. The events were detailed and included many direct quotes from the diary of John Adams. Therefore, it was easier to visualize the majority of the important events during the American Revolution. In society (the modern world especially) more and more females are looking to research on historical female figures that had an impact on the world. Janet Whitney intended to write this book for the female population but failed to interest them in the midst of the biography. The title of the biography is enough to attract and spark an interest in the reader, but as the reader continues reading, he/she will be filled with nothing but questions and disappointment. Up until the middle of the biography, Abigail Adams is mentioned only when she becomes pregnant with John Adam’s babies. The rest of the first half of the biography is an in-depth illustration of John Adam’s accomplishments. Abigail Adams is mentioned as merely a sidekick to John Adam’s success and a great companion. She is described as the most intellectual woman John Adam’s has ever met. Throughout the book the author describes in great depth and detail about the history that took place during the time of John and Abigail Adams. She seems to have great knowledge on the American Revolution and describes many detailed descriptions about John Adams life. Although the author does describe the events leading up to the American Revolution, the author fails to depict the role of Abigail Adams in the lives of her husband and others. I believe that the author thinks of Abigail Adams as an unflattering topic, which is ironic because the author decided to write a biography about her. The author wrote the biography in a way that seems like John Adams is the highlight of the life of Abigail Adams and that Abigail Adams was a small influence in the road to presidency for John Adams. The opinions of the author are not directly states in the biography. But there are certain parts of the book that shows an indirect opinion of Abigail Adams. As quoted in the biography, the author writes, â€Å"She freely expresses her longing to see him†¦she freely expresses her reliability on him†¦and the extent to how much she needs him in her life. † (Whitney page 113). The author believes that Abigail Adams felt like she needed John Adams in her life because she relied on him so much. Nowhere in biography does the author cite specific evidence as to why and where Abigail would say this. This also highlights the statement I said previously, the author believes Abigail to be an unflattering topic. The quote above describes Abigail as a needy, un-intellectual woman. The majority of the information the author used were from letters and diaries and biographies of other important historical figures such as John Adams, Benjamin Franklin, John Jay, and Thomas Hutchinson. Most of the biography was filled with quotes from first hand sources as the diary of Thomas Jefferson and letters written by John Adams. The quotes mostly described the setting of the time period rather than the important details. For example, it described the physical appearances of Abigail and John Adams and described the major and minor details of the houses and towns they lived in. The author did an excellent job at giving the reader a window into the time in which Abigail Adams lived. The historical documents used as a reference for the writing of this biography were constantly quotes to give us a visual as to what events were taking place. The author wrote pages describing a single certain event. Janet Whitney would not only quote from her first- hand sources, but she would describe and explain the quote as well to prevent any confusion. For example, Janet Whitney quotes in the biography, â€Å"The flame is kindled and like lightning it catches from soul to soul. Although the mind is shocked at the thought of shedding human blood, more especially the blood of our countrymen and a civil war is of all wars the most dreadful†¦Ã¢â‚¬  This creates a visual picture inside the reader’s head of how gory and gruesome the battles and fights were. Overall, I did not enjoy reading this biography. I was looking forward to learning about Abigail Adams and her influence on American history but as I read I was constantly disappointed. I didn’t realize that the whole book would be based on John Adam’s and how much of an effect he had on Abigail Adam’s life rather than how much of an effect Abigail Adam’s had in America. The biography was also written in an un-interesting way. It felt as if the author was just throwing information inside the text without putting effort into making it sound interesting. While reading the biography I would read over numerous mentioning of dates, times, cities, towns and names of random village men who are irrelevant to the life of Abigail Adam’s. This biography was a complete disappoint to its feminist audience. Throughout our lives we have always heard about how much of an extraordinary person Abigail Adam’s was but none of that is depicted in this biography. I look forward to reading an actual biography of Abigail Adam’s: a biography that doesn’t portray Abigail Adam’s as someone who’s constantly reliant on her husband.

Saturday, November 9, 2019

Irish Culture Essay

My first encounter with Ireland and its culture was rather trivial. I saw some Irish dancing and was fascinated by its rigor, energy, and emotional charge. I am not a dancer myself but Irish dances that I saw on TV made me want to get on my feet and start tap-dancing. Unfortunately, at our English classes at school we mostly study the history and traditions of Great Britain. We have not had any special lessons devoted to Ireland yet. I was surprised to learn that the Emerald Isle is a unique country with its own special culture, traditions and even its own peculiar and mysteriously sounding Gaelic language. The first things I learnt about Irish culture made me want to explore more about this enchanting land of poets, musicians, dancers, saints, and scholars. Not only did I learn about Irish jigs and reels, but I also found out about great Irish poets, writers and playwrights, traditional music and songs, world famous musicians of Irish origin, St Patrick’s parades and parties. I have discovered to my own surprise that here in Russia I have been surrounded by Irish culture without even realizing that it is Irish. I have learnt a new word â€Å"craic† which has no equivalent in the English language. Craic† is a mixture of fun, entertainment, and enjoyable conversation. I suppose that this word alone can explain the nature of the Irish national character and be the answer to the question why Irish culture is so popular around the world. I suppose that the international popularity of Irish culture is closely connected with the history of the country and the national identity of its people. Firstly, the Irish have traditionally been â€Å"one of the biggest wandering peoples of the world. † Due to mass emigration many countries got familiar with Irish cultural traditions a long time ago. Thus, Irish culture is not confined to one piece of land. Secondly, Irish culture is adaptable, pliant, and flexible because of the openness and friendliness which run in the blood of the Irish. For example, anyone can participate in St Patrick’s parades or try Irish dancing. Other reasons of the world-wide obsession with the Irish culture are its beauty, freshness and originality. ‘Original’, ‘fresh’ and ‘beautiful’ are the words which come to my mind when I read a poem by W. B. Yeats, watch an Irish dance, see a colorful St Patrick’s procession or listen to Irish traditional music. Despite its international popularity Irish culture on the whole retains its uniqueness and authentic spirit. That is why people around the world still see Ireland as a spiritual reservoir and turn to Irish culture when they need to feed their souls. In the era of globalization when boundaries between countries and nations are becoming more and more blurred, it is really important to preserve and promote your own culture. The Irish are very good at it. They have managed to make their culture a visiting card. Although some people say that Irish culture is losing its authenticity and is becoming commercialized, I don’t see it that way. By weaving traditional elements into popular culture the Irish make more people familiar with their country. For instance, some popular songs by U2 contain traditional Irish melodies. Songs like ‘In the Name of the Father’, ‘Tomorrow’, or ‘The Ballad of Ronnie Drew’ are really Irish despite their rock and pop style. The Riverdance and shows of Michael Flatley revolutionized Irish dance culture by introducing new elements, colorful costumes and even adding features of other dance cultures into the shows. Some people might argue that it was a change for the worse, but this was the change that made Irish dances so extremely popular around the world. Being a commercial event, St Patrick’s parades popularize Irish traditions among people of all nationalities worldwide. Our first encounter with Ireland may start with a popular thing like a Riverdance show, a traditional song â€Å"Whisky in the Jar†, or a green shamrock leaf on St Patrick’s Day. But these are the things which make us want to explore more. That is why I would like to finish with the Irish slogan, ‘Eire go Brach! ’ Ireland Forever!

Thursday, November 7, 2019

Free Essays on Marriage Interview

The first question one asks is â€Å"what is marriage?† One definition of marriage is a union between two people that feel that they are right for each other, and decide to spend the rest of their lives together as one. But what one perceives of marriage to be at the get go is not always what they see after getting marriage. Some couples fear the worst, which is an unhealthy marriage that can lead to divorce. Others hope for the best, which is to live a long and healthy marriage. But I believe that everyone knows that marriage is harder than it seems but still do not believe it. Marriage has good attributes but also has it bad attributes that it brings with it. A marriage might start off good, but after a few years it might be considered to be going down the drain. Marriage, of course, has its ups and its downs. Problems arise in every marriage. But how one copes with them determines the marriage. The second question one asks is â€Å"what is a good marriage?† Wallerste in and Blakeslee believe that a good marriage is one that follows the nine tasks provided by their book â€Å"The Good Marriage: How and Why Love Lasts.† Using this book as a reference, I interviewed a married couple that believes that they have a good marriage and I will assess if the marriage is a good one. The names of the couple I interviewed were Thomas and Maria Fernandez. I asked them questions that were provided in class and asked them to answer truthfully. Here is a brief history of how they became a couple. They grew up in the same town in Mexico. So they were bound to bump into each other. He worked as a cab driver. She was a grocery clerk. One day, he went in the store she worked in to buy something to drink. She remembers what she felt when she first saw him. She said, â€Å"It was love at first sight.† He said, â€Å"Her beauty caught my eye.† He then went over to her and initiated a conversation. From this point on they began to date. This led to them getting ... Free Essays on Marriage Interview Free Essays on Marriage Interview The first question one asks is â€Å"what is marriage?† One definition of marriage is a union between two people that feel that they are right for each other, and decide to spend the rest of their lives together as one. But what one perceives of marriage to be at the get go is not always what they see after getting marriage. Some couples fear the worst, which is an unhealthy marriage that can lead to divorce. Others hope for the best, which is to live a long and healthy marriage. But I believe that everyone knows that marriage is harder than it seems but still do not believe it. Marriage has good attributes but also has it bad attributes that it brings with it. A marriage might start off good, but after a few years it might be considered to be going down the drain. Marriage, of course, has its ups and its downs. Problems arise in every marriage. But how one copes with them determines the marriage. The second question one asks is â€Å"what is a good marriage?† Wallerste in and Blakeslee believe that a good marriage is one that follows the nine tasks provided by their book â€Å"The Good Marriage: How and Why Love Lasts.† Using this book as a reference, I interviewed a married couple that believes that they have a good marriage and I will assess if the marriage is a good one. The names of the couple I interviewed were Thomas and Maria Fernandez. I asked them questions that were provided in class and asked them to answer truthfully. Here is a brief history of how they became a couple. They grew up in the same town in Mexico. So they were bound to bump into each other. He worked as a cab driver. She was a grocery clerk. One day, he went in the store she worked in to buy something to drink. She remembers what she felt when she first saw him. She said, â€Å"It was love at first sight.† He said, â€Å"Her beauty caught my eye.† He then went over to her and initiated a conversation. From this point on they began to date. This led to them getting ...

Monday, November 4, 2019

Native Alaskan elders Essay Example | Topics and Well Written Essays - 1000 words

Native Alaskan elders - Essay Example It is currently noted that aging in the American territories is a prevailing issue, specifically because there are larger numbers of older adults that are growing older in society. This particular change is now being referred to as the graying of America, started by baby boomers that are now becoming older and which need extra assistance. Rising costs in care, health policy issues and the need to find specific resources are all becoming issues with every elder in American society. The Native Alaskan elders are now being looked into because the expectations for living are increasing. It is now noted that 16% of the Alaskan Native population was considered as elder in 2010 with 140,000 people being 65 or older (Easley, 1). The complexity with the Native Alaskan elders is based on abuse which is occurring among others. This includes mistreatment by family and social institutions and includes everything from domestic violence to neglect of care of the elders. It has been noted that 2.1 m illion elder Americans are victims of abuse each year, with only 1 in 5 cases being reported. The changes are noted to be related to the alterations in society. The first is cultural changes, which is inclusive of the traditions of Native Alaskans being lost to the colonialization and contemporary ideals of American society. The result is a loss of respect for the elders that used to exist. However, older heritages still expect the same respect and often have associations with the historical trauma of losing the tribal identity. This causes most to not respond to the abuse and to respond by alcoholism, social isolation, dependency or stress. The elderly abuse then remains suppressed in the society because of psychological and emotional responses as well as relationships to society that are emerging (Department of Health and Human Services, 1). An important aspect to consider with the changes with the elders that belong to the Native Alaskan care is based on the cultural affiliations . The difficulty is based on the newer changes in society that have led many families and associations to think differently about elders. The culture that is now prevalent is one which doesn’t have the traditional beliefs of elders that were held by Native Alaskan tribes. Most now consider aging and the deterioration of health as a burden that should be given to a social institution. However, the cultural associations of most of the elders have recounted the same traditions in which elders were widely respected and cared for in society. In the Alaskan reservations, this system still exists and creates cultural influences. This is creating one of the main controversies for those that are now categorized as being elderly. It should also be noted that the concept of living on a reservation and being influenced by these beliefs is furthered with poverty and exceptions in federal policy that don’t allow elders to have the correct care. This is leaving a gap with the elders as the right access to health care isn’t available for reservations while most families are dispersing from the ability to care for elders in the way which is expected culturally (Smyer, Stenvig, 27). The gap that is a part of the Native Alaskan elders is furthered with

Saturday, November 2, 2019

Performance & Reward Management Research Paper Example | Topics and Well Written Essays - 2750 words

Performance & Reward Management - Research Paper Example d Management, on the other hand, is related to one’s understanding of an individual’s motivating factors as well as their determination of the pay, bonus and other rewards they receive (Vince, 2002b). It is then in line with these definitions that the manner by which these concepts are understood by organizations tend to vary. Apparently, there are some organizations that basically link the two in a strong and explicit way. Conversely, there are also other firms who keep both management concepts separate from each other. However, the study of Vince (2002b) reveals that work in organizations that separate these two concepts tend to be characterized by higher levels of employee dissatisfaction. In the same manner, they also tend to experience higher turnover rates with the employees showing poor morale. Furthermore, Vince (2002b) also showed that these organizations tend to pose a desire aimed towards changing a certain aspect of the employees’ behaviour. The definition of Shields (2007) with regard to performance and reward management concurs with the above presented statements of Vince (2002c). Shields (2007), in establishing the link existing between the concepts, first discussed the purpose of reward management. According to him, a working organization that adopts a reward management scheme is usually guided by three main objectives; namely (Shields, 2007): (1) the need to attract the right people at the right time for the right jobs, tasks and roles; (2) the need to retain the best people through recognising and rewarding the contributions they made to the company; and finally, (3) the need to motivate the employees so as to ensure that they will contribute to the organization, the best of their capabilities. With regard to this definition, Shields (2007) then discusses that the strong link between reward and performance management has been clearly established for it has clearly expressed the need to ensure the motivation of the employees which are then

Thursday, October 31, 2019

Report Essay Example | Topics and Well Written Essays - 1000 words - 2

Report - Essay Example The essence of this system of accounting for Non Current assets is that; eventually, these assets have to be replaced and hence the best estimate for the company to use as the replacement cost of wearing away is depreciation. Accounting in the Income Statement Although IFRS has clearly spelt out that costs should be â€Å"capitalized as part of the cost of the asset if future economic benefits are probable and can be reliably measured† (Ernst &Young, 2009, p. 7), the model has not clearly specified clearly, how the units of account, used in long-term assets, should be determined. As such, the determination of a unit of account is based on the discretion of the management, who consider both the asset’s materiality and the intended use in order to fix the appropriate units. In respective of this view, the ‘minor spare parts’ should be considered less material and, therefore, treated as expenses under the Income Statement. The entire ? 5,700 should be accounte d for under this category. The other two categories of costs, including service contract (W4) and depreciation (W2), should be accounted for in the Income Statement since they are expensed. ... or the year ending 30 December 2012 is a sum of the depreciation before the review, of ?30,000 (W5.1) and the depreciation after the review, of ?52, 500 (W5.3). The essence of these calculations, in the context of a change in the original estimate of asset life, is that â€Å" the unamortised depreciable amount of the asset is charged to revenue over the revised remaining useful life.† (Accounting Standard [AS] 6, p. 5). Building X Accounting in the Income Statement Under IFRS (IAS 16), building X is treated as Property Plant and Equipment (PP&E) since it is held for the production of goods and services and it is a Non Current asset. An item under this category is measured at its cost less accumulated depreciation. Alternatively, an entity is at liberty to use revaluation model, considering the asset was revalued. In this respect, a depreciation of ?20,000, ?20,000 and ?40,000 will be accounted for in the Income Statement for the years ending 31 December 2010, 2011, and 2012 r espectively. In addition, the gain on revaluation will be reflected on the Income Statement at ? 1,620,000 (W 8.2). Accounting in the Balance Sheet Following revaluations at 31 December 2011 and 31 December 2012, for ?2 million and ?2.5 million respectively; the value of the cost that will appear in the Balance Sheet is ?1 million, ?1 million, ?2 million and ?2.5 million for the years ending 31 December 2010, 2011, 2012 and 2013 respectively (W 8.1). The respective accumulated depreciations for the years ending 31 December 2010, 2011, and 2012 will be ?60,000, ?80,000 and ?40,000 respectively. Therefore, the cost after revaluation, which will be accounted for the years ending 31 December 2011, 2012 and 2013 will be ?1,000,000, ?20,000 and ?2,500,000 respectively, all treated under Non Current