Wednesday, May 6, 2020
The Ethics Of The Sarbanes Oxley Act - 1497 Words
Currently, the credibility crisis in the accounting industry has become a serious worldwide problem. Especially in recent years, credibility scandals stacked, such as the Enron Scandal the company kept huge debts off the balance sheets, it makes shareholders lost $74 billion, after this there are also the WorldCom Scandal in 2002, the company underreported costs and inflated revenues with fake accounting entries, total inflated assets by $11 billion, and $3.8 billion of revenue fraud (Moberg Romar). In the United States, the recent series of scandals caused by large companies makes the society become negative toward the markets, in order to restore public confidence in the markets. Within weeks of the scandal, Congress passed theâ⬠¦show more contentâ⬠¦There are three kind of financial statements for companies which the content reflected different information. Among them, the first is the balance sheet, this statement reflects the financial situation of enterprises. For examp le, some of the listed companies wants to reflect good financial position in the statement, they will want to increase total assets, decrease accrued total liabilities, and then of course increase owners equity, making investors mistakenly believe the company has great investment value, thereby misleading public opinion and investors. Beside the balance sheet the other two financial statements are the income statement and cash flow statement. These two statements reflect the business situation of enterprises. The income statement is an important indicator to measure the performance of listed companies, it is closely related to the allotment and the profit. Therefore, in order to increase the profits of listed companies, they will have to Increase revenue, earnings, decrease expenses, costs and losses (Temte, 73). It helped increase tax evasion, embezzlement and other economic criminal activities. A large number of cases being investigated, all related to the accountants making the fake accounting entries. Therefore, the accounting credibility loss has restricted the development of the market economy. In a business, accountant often times handle the tax problem, so if
In The United States All Citizens Have A Guaranteed Right
In the United States all citizens have a guaranteed right to express their thoughts and ideas to a certain extent that is. Under the First Amendment in the Constitution it states that the people have the ability to speak freely. Free speech is a concept that has different variations as to how expansive it should be and can be discussed by four individuals with differing theories on the justification for this right. The four theories are the Utility of Truth by Mill, Democratic Self Government by Alexander Meicklejohn, Individual Self-Realization by Martin Redish, and the Mixed by Thomas Emerson, which all highlight the importance of free speech, but grasp the value of free speech differently. Freedom of speech is oneââ¬â¢s ability to expressâ⬠¦show more contentâ⬠¦In contrast, under British libel law, she has to prove that what she said was trueâ⬠(Lecture 8.1). In other terms, countries differ on free speech laws and Millââ¬â¢s argument of truth being the foremost value holds contrasting views across the world. The truth of oneââ¬â¢s speech matters a great deal and whether an individual has to prove either what was said was true or false impacts the lives of others. However, Mill believes that whether or not the speech is true, opinions should not be silenced, ever. Mill additionally views that without contestation of the truth, character and conduct will not have the same result and as human beings we will take the truth as prejudice. In other terms, if individuals speech is being restricted, limited, and not being heard then the respect for other persons opinions will not matter as much and as will the truth. Alexander Meicklejohnââ¬â¢s theory on freedom of speech is Democratic Self Government where the people are a democracy who governs them. This type of system can only work if the people come together as a community and have a knowledgeable electorate, ââ¬Å"as the self-governing community seeks, the method of voting to gain wisdom in action, it can find it only in the minds of its individual citizens. If they fail, it fails. That is why freedom of discussion for those minds may notShow MoreRelatedThe Progression of Civil Rights in the USA Essay657 Words à |à 3 Pagesà à à à à Civil rights are the rights guaranteed to the citizens of the specified location. When looking back at our history our civil rights have changed our life forever. Our civil rights were first introduced in 1787 as our Constitution. The Constitution states that any citizen is guaranteed the right to freedom of speech, of religion, and of press, and the rights to due process of law and to equal prot ection under the law. Civil Rights Acts and Movements helped define all of the civil rights but mainlyRead MoreThe Trial : A Citizen With No Constitutional Rights907 Words à |à 4 PagesThe novel The Trial identifies a citizen with no constitutional rights. The government of his country was weak and oppressive. Joseph K the protagonist in the novel struggled with depression, loneliness, frustration and anxiety after his arrest and trying to deal with the coming interrogations, court sessions and a lengthy trial. Citizens in the United States of America with a democratic government, constitutional rights are guaranteed under the United States Constitution, which is the Supreme LawRead MoreImportant Cases of the Us Supreme Court799 Words à |à 4 PagesCourt The United States Supreme Court has interpreted the constitutional guarantees contained in amendments to the constitution. Among these Guaranteed rights are the freedoms of religion, speech, and press, along with the right of protection against illegal search and seizure, equal protection under the law, and the right to counsel. These rights all contained in the first amendment to the constitution are arguably the most important rights guaranteed to citizens of the United States. HoweverRead MoreCivil Liberties And Civil Rights1479 Words à |à 6 PagesSLO #1 Civil Liberties v Civil Rights Dylan Dang, GOV 2301 In todayââ¬â¢s world, a countryââ¬â¢s government has a monumental impact on how society functions. Without a balance of power between the government and the people, a country can fall into chaos and disarray. The same can be said for when citizens disagree with the governmentââ¬â¢s decisions but are silenced, never having a voice. This can be seen with the protesters in Catalonia, with a plethora of media online posting photos of riot police beatingRead MoreThe Bill of Rights Amendments984 Words à |à 4 PagesThe United States constitution has an amendment process that has been included in the Bill of Rights. The amendment allows Americans to make changes to the September 17, 1789 United States Constitution, that was ratified and made law (Zink 450).. The amendment process has made it possible for the constitution to change moderately, than being overhauled, and it has been changed to adhere to the current times and changes. The Second Amendment to the US constitution is part of the Bill of Rights thatRead MoreReconstruction During The Civil War1487 Words à |à 6 PagesReco nstruction was the period when America was figuring out on issues pertaining to who was an American, what rights an American should enjoy and what rights other Americans were exercising. 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According to Dunn, though the type of ââ¬Å"demokraciaâ⬠occurring in Ancient Athens was ve ry different from the forms of democracy that we see in the world today, all successful democracies share similar fundamentalRead MoreSlavery in the United States649 Words à |à 3 PagesAs we all know, slavery has been a big part in the United States history. Being treated as property, African Americans had no rights and dealt with racial discrimination upon generations. But a sign of change started during the final years of the Civil War and the Reconstruction Era when the anti-slavery President Abraham Lincoln, with Congress, debated that African American citizens had the right for individual liberty. When President Andrew Johnson took Lincolnââ¬â¢s place, the Thirteenth AmendmentRead MoreEssay on Freedom In America889 Words à |à 4 Pages America is the universal symbol of freedom. But is it really free? Does the history of the United States stay true to the ideas of our forefathers? Or has the definition been altered to fit American policies? Has freedom defined A merica? Or has America defined freedom? I believe America was at first defined by freedom, then after time, America defined freedom, altering the definition to fit the niche it fits in, but still keeping key components so it still seems to be staying true to theRead MoreThe Role Of The Supreme Court Plays On The Policymaking Process Essay1356 Words à |à 6 PagesCompare and contrast Judicial Activism and Judicial Restraint. Explain 5 Amendments in the Bill of Rights. How does a society balance possible contradictions and inconsistencies with respect to national security, and the rights of the individual? Discuss some of the conflicts, issues and problems that arose during the Civil Right s movement in the 1950 s and 1960 s, as well as current Civil Rights issues. The Supreme Court is the highest level of the federal court system. It consists of nine justices
Analysis of Leadership - Motivation - Perception and Attitude
Questions: 1. Critically analyse the events in this case as they relate to the concepts of Leadership, Motivation, Perception, Attitude and Personality. 2. What should Tom King do now? Why? 3. What suggestion do you have for the HR Manager of this company? Explain. Answers: 1.0 Introduction Organizational behavior defines the way; the employees interact within the groups. It is the human behavior of the employees existing within the organization. This study is based on a case study, where a sales representative has gotten mail from HR managers to shift Tasmania. The study will critically analyze the leadership, motivation, perception and attitude. The study will also define the activities that the sales representative should do in this situation. The study will also provide some suggestions for the human resource managers to handle the situation. 2.0 Critical Analysis Leadership is the act of leading other in the organization for meeting the goals of the organization in an effective way. It is also related to sharing the vision of the organization with the employees so that they can do the work willingly for achieving the goal of the organization. According to Goleman, Boyatzis and McKee (2013), an effective leader would have a full understanding of the organizational progress in each of the area in which it operates so that they can take right decision according to the situation. Likewise in this case study, it has been found that the human resource manager of the appliance firm have full understanding of their sales volume in all the areas. Thus, they realized that their sales volume is diminishing in the area of Tasmania. On the other hand, Boezeman and Ellemers (2014) argued that the leader of the organization should be accountable and honest towards the employees and share the important information with the employees so that they can adjust t hemselves with any new changes occurred in the organization. In case of this case study, it has been found that Tom King was fully unaware of the fact that he has to move from New South Wales to Tasmania for the sales purpose. The HR managers have directly shot the mail of job rotation to Tom. This situation shows a lack of accountability on the part of leaders (Tannenbaum, Weschler and Massarik 2013). According to Tamir et al. (2015), motivation is process of energizing employees towards the goals of the organization through a particular way. This process is related to providing some factors to the employees that instigate the inner urge of the employee to do some particular task. In this case study, the human resource manager of the organization has tried to motivate Tom King for shifting his job area through recognizing his job performance. Praising is one of the best ways, through which the managers of the organization should motivate the employees towards the goals of the organization. With the job shift mail, the HR managers has also send a service pin mail to Tom King for motivating him in shifting his job. According to Cerasoli, Nicklin and Ford (2014) perception is somewhat related to hearing something and later giving a verdict of the situation. In this case study, Tom King has heard of this job moving from the local friends of real estate organization. In this situation, Tom may negatively perceive the intension of the management in this job shifting. On the other hand, Barry and Wilkinson (2015) opined that attitude of the employees can be defined in the way employees think about the organization in their mind. In this case study, negative perception of the Tom may lead to negative attitude of Tom towards his respective management. According to Amin and Naqvi (2014), perception is related to the differences between the behavior, traits and thinking. In this case study, the management of the organization has perceived Tom to have openness and conscientiousness that defines his strong sense of duty and take adventurous job. This is the reason; the management has chosen Tom to shift him to Tasmania for increasing the sales volume of the organization. 3.0 Tom Kings dos The first thing that Tom should do is to raise voice about shifting of job. This is because the management of the appliance organization did not make Tom to be aware of his job shift. The management of the organization did not give any information regarding his job shift and therefore, it is not right activity of the management. After that, the Tom should revert to the mail of HR against the job shift by detailing the desire him to remain in the same district in which he is excelling throughout many years (Kreiner 2013). Tom should also discuss with the management regarding his denying in job shift. He should tell the management that it would be very difficult for him to adjust in new environment in new place. The dissimilarities between the workplace cultures may hamper the working productivity of Tom. Therefore, Tom should also discuss this factor with his management team. Although according to the recruitment policy, it usually mentioned that any employee should agree to the job shift any time according to the requirement of the organization (Zayas-Ortiz et al. 2015). Therefore, Tom should try to make his mind in such a way that he could accommodate in the new organizational culture. Although, it is the responsibility of the management of the organization to make the employees aware of job shift before one month of the shift, this organization had not followed the criteria. On the other hand, the organization should also have to take the view of the Tom before sending final job shift mail so that they can give his opinion regarding the job shift. Although, management had praised the Tom, it is not the right way to convince an employee regarding the job shift. Therefore, Tom should raise voice against this job shift. 4.0 Suggestion for HR manager 4.1 Reward The case study shows the possibilities of the Tom to deny the job shift of the employees. In this case, it is difficult to motivate Tom towards shifting in Tasmania branch. Therefore, on order to handle this situation and retain such an effective employee, the HR managers should revise the compensation structure of Tom (Gyekye and Haybatollahi 2015). The HR manager should give a salary hike to Tom so that he become interested in moving to Tasmania branch and accommodate in new environment. 4.2 Training Training is the process in which the organization can enhance the skills, capabilities and knowledge of the employees in adopting new jobs in new job area. In the situation explained in the study, Tom may feel a sense of fear on moving to a new area and doing job there. Therefore, the HR manager of the organization should provide training to Tom so that he becomes fearless in accommodating in new job environment in new areas (Somech and Drach-Zahavy 2013). Through providing training, the human resource manager of the organization would also increase the skills and knowledge of Tom that will help him in enhancing the sales of Tasmania. 4.3 Changed decision-making process It can be found that human resource managers of the appliance organization do not allow the employees in decision-making process and take major decisions regarding the organization by their own without taking any concern of the employees. In this way, the management does not take any concern of Tom regarding his job shift to Tasmania. This behavior of HR may discourage the Tom to move to new area (Batool, Riaz and Riaz 2015). Therefore, HR managers of the organization should allow Tom in decision-making process and take his view regarding the job shift. This will surly motivate the Tom by raising a sense of valued employees and thus, he may convinced to move in new area without raising any voice. 4.4 Accountability It is the responsibility of the human resource manager to communicate the right and important information of the organization to the employees. Through the accountability of the mangers, the employees feel valued in their workplace by being an important part of the organization. In this case study, it has been found that the managers do not maintain accountability and thus made tom unaware regarding his job shift. This is unethical and can discourage Tom towards shifting in new area (Kreiner 2013). Therefore, HR manager should show accountability towards Tom and making him aware of the right intension behind the job shift. 5.0 Conclusion While concluding the study, it can be said that the leaders of the appliance organization mentioned in the case study have enough decisive power and thus, they are well aware of the productivity of all of their branches for taking right decision at right time. The human resource manager has also tried tom motivate Tom by praising his job performance throughout 10 years. However, the managers of the organization do not have accountability that can be known from sending mail to Tom regarding his job shift without making him aware beforehand. In this situation, Tom should raise a voice through denying moving in Tasmania. On the other hand, Tom should also discuss with the management about the reason of denying about the job shift. In this situation, the human resource manger should provide salary hike as reward to Tom so that he become motivated in going to new job place. The human resource managers should also show accountability towards Tom by communicating the true intention of the m anagement behind this job shift. Reference List Amin, A. and Naqvi, I.H., 2014. The impact of institutional structure on organizational effectiveness: considering organizational justice as a mediator. Barry, M. and Wilkinson, A., 2015. Proà Social or Proà Management? A Critique of the Conception of Employee Voice as a Proà Social Behaviour within Organizational Behaviour.British Journal of Industrial Relations. Batool, N., Riaz, M.N. and Riaz, M.A., 2015. Integrated Use of Rational and Intuitive Decision Making Style: Modern Trends in Organizational Decision Making.Pakistan Business Review,17(1), pp.147-161. Boezeman, E.J. and Ellemers, N., 2014. Volunteer leadership: The role of pride and respect in organizational identification and leadership satisfaction.Leadership,10(2), pp.160-173. Cerasoli, C.P., Nicklin, J.M. and Ford, M.T., 2014. Intrinsic motivation and extrinsic incentives jointly predict performance: A 40-year meta-analysis.Psychological Bulletin,140(4), p.980. Goleman, D., Boyatzis, R. and McKee, A., 2013. Primal leadership.Harvard Business School Press, Boston, Massachusetts (2004, paperback edition). Gyekye, S.A. and Haybatollahi, M., 2015. Organizational citizenship behaviour: An empirical investigation of the impact of age and job satisfaction on Ghanaian industrial workers.International Journal of Organizational Analysis,23(2), pp.285-301. Kreiner, K., 2013. Organizational Behaviour in Construction.Construction Management and Economics,31(11), pp.1165-1169. Somech, A. and Drach-Zahavy, A., 2013. Organizational citizenship behaviour and employee's strain: Examining the buffering effects of leader support and participation in decision making.European Journal of Work and Organizational Psychology,22(2), pp.138-149. Tamir, M., Bigman, Y.E., Rhodes, E., Salerno, J. and Schreier, J., 2015. An expectancy-value model of emotion regulation: Implications for motivation, emotional experience, and decision making.Emotion,15(1), p.90. Tannenbaum, R., Weschler, I. and Massarik, F., 2013.Leadership and organization. Routledge. Zayas-Ortiz, M., Rosario, E., Marquez, E. and Coln Grueiro, P., 2015. Relationship between organizational commitments and organizational citizenship behaviour in a sample of private banking employees.International Journal of Sociology and Social Policy,35(1/2), pp.91-106.
Tuesday, May 5, 2020
Validity Consumer Physical Activity Monitor -Myassignmenthelp.Com
Question: Discuss About The Validity Consumer Physical Activity Monitor? Answer: Introduction The suitability of the Time Driven Activity Based Costing has been aimed to be evaluated and examined in this particular study. The essentialities of the study have been looked at from the viewpoint of a graduate consultant who has been readily employed in a management consultancy firm. For the purpose of the study, it has been assumed that the organization named Boral Limited is an important client of the consultancy firm. Boral is one of the top manufacturing firms of the nation. The first segment of the report stresses the business activities that are essentially carried out by the leading manufacturing firm. The next part of the study executes the scrutiny of the Time Driven Activity Based Costing and its essential characteristics. Lastly, the differences between the three different systems of costing namely activity based costing system, traditional systems of costing and Time Driven Activity Based Costing has been discussed. Furthermore, it has been analyzed whether the Time Dr iven Activity Based Costing is suitable for implementation in Boral Limited (Rasouli and Timmermans 2014). An insight into Boral Limited Boral Limited is a leading manufacturing firm and is essentially a multinational company. The company is based out of Australia and has its branches in USA and Asia as well. The entity primarily deals in the construction and manufacturing materials. The financial year of 2017 marked the organization generating sales revenue of 4.39 billon AUD with a number of employees ranging around 16,000 and more than 700 operating sites. There are three operating divisions in Boral, which include Boral Australia, USG Boral and Boral North America. The management of Boral Limited in considering the implementation of the TDABC system in the organization and that is the reason this organization has been chosen for this study. The main products of the organization include concrete, quarry, asphalt. Cement, concrete placing, bricks, roofing, masonry, softwood and hardwood timber. This particular division of the organization deals in and is a major supplier of the products or materials that are required for the purpose of construction that may be residential or commercial in nature along with engineering markets and roads (Hill caes et al., 2016). Time Driven Activity Based Costing system its characteristics The sole purpose of the development of the Time Driven Activity Based Costing system is that there a number of issues associated with the activity based costing system. The existence of these issues has resulted in a cheaper, more convenient and clarified costing system that is the TDABC system. The major benefit provided by this particular system of costing is that it removes the need to conduct a survey or interview the staff of the organization for the apportionment of the costs related to resources to the associated activities prior to the formulation of the cost objects. The cost objects may be orders, customers or products (Weygandt, Kimmel and Kieso 2015). The TDABC system facilitates the essential apportionment of the costs related to the resources to the cost objects. This is fundamentally executed with the help of a framework that is of optimum quality. The major characteristics of the TDABC system are as follows: The TDABC system is utilized in the computation of the cost in regards to the supply of resource capacity. To understand this in a better way, the operation of a particular department of Boral Limited can be considered. The department that handles customers has been taken into account. In carrying out the costing system of such a department, the TDABC system will compute the costs that are related to supervision, resource staff, departmental equipment and technology implemented. The system facilitates the disintegration of the total cost by the capacity of time available from the staff, executing the departmental proceedings in order to reach the cost capacity rate (Weygandt, Kimmel and Kieso 2015). The TDABC system facilitates the optimum utilization of the cost capacity rate in order to convert the resource costs in regards to the particular department by the projection of the demand of the resource capacity that is needed for all cost objects. In regards to the customer-handling department in Boral Limited, the TDABC costing system essentially needs a measurement of time that is required for the order by a particular customer, to be processed. However, it should be noted here the Time Driven Activity Based Costing system has been designed in such a way that it is not required to match each order of the customers. The uniqueness of this particular costing system lies in the fact that it permits the estimated time for each order to vary depending on the demands by the customers. These orders may be manual or automated orders, expedited orders, global orders, orders for fragile products and orders of the new customers not having any existing credit record. Thus, the TDABC system leads to the effective simulation of the processes that are employed for the execution of various works in an organization. The TDABC system also has enough capability to capture the complicated costs in comparison to the activity based costing system. The system can achieve this without the facilitation of the required data estimates and processing or storage capacities (Weygandt, Kimmel and Kieso 2015). Comparison between the traditional system of costing, ABC costing and TDABC The founder of the ABC and TDABC systems of costing has been Robert Kaplan who had developed these systems in the year of 1980. Many experts believe that the traditional system of costing has not been able to divide the overhead related to the costs in an effective manner and has failed to identify the potential band of profitable customers. This is the major reason behind the introduction of the TDABC and ABC systems of costing. It should be noted here that both the ABC and TDABC have the capacity to identify and measure the customer profitability. Thus, both these costing systems lead to the effective development of reliable cost drivers for allocating the costs to the particular activities. A comparative study of the three systems of costing has been drawn below: Traditional System of Costing A huge number of firms are using the traditional system of costing in the recent times for the allocation of manufacturing overheads to the total units that have been produced. The most essential assumption taken in by the users of the traditional costing system is that the volume of production is the major cost driver related to the manufacturing overhead. In this particular system of costing the cost accountants, carry out the allocation of the costs of manufacturing only in the case of the products. The traditional system of costing does take into account, the non-manufacturing expenses that have been incurred while producing the similar product. Moreover, it should be noted here that the conventional systems of costing is no more used by the manufacturing firms. This is due to the fact that the manufacturing firms have been using the latest technology like the computers and automated machines that outdate this particular system of costing. The traditional costing system also igno res the cost drivers that the total cost of production constitutes. Therefore, the utilization of this particular system by the manufacturing firms may lead to a faulty cost management system as this particular system does not consider the non-manufacturing costs (Christopher 2016). ABC system of costing The activity based costing system gives a perfect overview into the cost structure of a particular organization. However, it should be noted here that the companies all over the world use this particular system as a supplement. The activity based costing system facilitates the computation of cost related to the activities that are associated with the production of a particular item by linking them with an activity cost. The major advantage provided by the activity based costing system is that this particular system of costing facilitates the allocation of cost to only those products that are essentially required for production. The system results in the removal or elimination of the irrelevant costs. This particular costing system also facilitates the better extraction and interpretation related to management within the organization and better understanding of the process of costing by the non-consideration of the irrelevant costs. However, the particular disadvantage posed by this technique is that this costing system is expensive in nature and cannot be afforded by small-scale organizations (Balakrishnan, Labro and Soderstrom 2014). TDABC Costing system The TDABC system has been introduced as a further development of the Activity based costing system. The benefits provided by the TDABC system are as follows: The TDABC system has the capacity to work in association with customer relationship management and enterprise resource planning The TDABC system has the capacity to deal with a humongous number of transactions at a high processing speed by the effective utilization of the ERP system The major benefit provided by this particular system of costing is that it removes the need to conduct a survey or interview the staff of the organization for the apportionment of the costs related to resources to the associated activities prior to the formulation of the cost objects This particular system of costing provides an overview into the time capacity of business Lastly, the TDABC system can be utilized without the availability of a suitable ERP system within the organization Appropriateness of the TDABC system to Boral Limited The above analysis that has been carried out effectively indicates that the TDABC system is appropriate for Boral Limited. The major reason behind this recommendation is that this particular system of costing provides a better overview into the efficiency and the capability of the company in terms of predicting the future resource demands. Moreover, this particular firm has been facing high degree of competition from its competitor firms. Thus, it is high time that the organization considers the need to cut down its cost of production, which can only be achieved, with the help of TDABC system. This is because this particular system of costing will enable the organization to reduce the costs of production by identifying the resources that are both relevant and irrelevant in relation to the products or services of the firm. It should also be noted here that the facilities provided by the Time Driven Activity Based Costing System in regards to online services have been commendable. The administration of Boral Limited can consider creating a market online that will efficiently reduce the costs of production and also eliminate the limitations imposed by the physical or geographical boundaries. The TDABC model could facilitate the development of a suitable cost driver in regards to the cost incurred while providing services online. Moreover, the TDABC costing system provides an effective overview into the overhead costs that could be effectively utilized for monitoring and evaluating the different activities that are undertaken in order to carry out the online services of the firm. The TDABC system irrespective of the nature of business conducted by the firm will result in a number of benefits that will ultimately increase the profitability of the firm. Thus, the TDABC system is effective and appropriate fo r Boral Limited as it will provide the organizations with a number of advantages like expand the potential band of customers, minimization of costs and improve the online services by the organization. Conclusion From the discussion in the preceding paragraphs it can be concluded that the TDABC system enhances the complete costing system of a firm by removing the need to conduct a survey or interview the staff of the organization for the apportionment of the costs related to resources to the associated activities prior to the formulation of the cost objects. This particular costing system facilitates the reduction in the total cost of production by increasing the capability of the firm to estimate future resource demands. Thus, it can be evidently concluded that the TDABC system is the most appropriate costing system for Boral Limited. References Balakrishnan, R., Labro, E. and Soderstrom, N.S., 2014. Cost structure and sticky costs. Journal of management accounting research, 26(2), pp.91-116. Christopher, M., 2016. Logistics supply chain management. Pearson UK. Cooper, R., 2017. Target costing and value engineering. Routledge. Haz?r, ., 2015. A review of analytical models, approaches and decision support tools in project monitoring and control. International Journal of Project Management, 33(4), pp.808-815. Hill, R., Below, B. and Bruns, K., Boral Ip Holdings (Australia) Pty Limited and BORAL IP HOLDINGS (AUSTRALIA) Pty Ltd, 2016. Building material. U.S. Patent D755,990. Himmelstein, D.U., Jun, M., Busse, R., Chevreul, K., Geissler, A., Jeurissen, P., Thomson, S., Vinet, M.A. and Woolhandler, S., 2014. A comparison of hospital administrative costs in eight nations: US costs exceed all others by far. Health Affairs, 33(9), pp.1586-1594. Lee, J.M., Kim, Y. and Welk, G.J., 2014. Validity of consumer-based physical activity monitors. Medicine Science in Sports Exercise, 46(9), pp.1840-1848. Plank, P., 2018. Introduction. In Price and Product-Mix Decisions Under Different Cost Systems (pp. 1-5). Springer Gabler, Wiesbaden. Rasouli, S. and Timmermans, H., 2014. Activity-based models of travel demand: promises, progress and prospects. International Journal of Urban Sciences, 18(1), pp.31-60. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015. Financial Managerial Accounting. John Wiley Sons.
Sunday, April 12, 2020
Two Cities Paris and Washington free essay sample
However, anyone who has seen Paris and Washington knows that this is possible. The two cites differ in age and population, but they share many similarities. Between these two cities, the differences are very slight. Paris is older than Washington. It is over 2,000 years old. Washington, in contrast, is very young. It is about 200 years old. The population of Paris (2. 500. 000) is also much larger than Washingtonââ¬â¢s population (1,000,000).Although these important differences exist, the cities are strikingly similar. First, both cities are the political centers of their countries. The president of France lives in the heart of Paris, in the Elysee Palace. Likewise, the president of the United States lives in the heart of Washington, in the White House. The French National Assembly meets in Paris, in the Palais Bourbon. The Congress of the United States has its meeting place in Washington, in the Capitol Building. Second, the two cities look similar. We will write a custom essay sample on Two Cities: Paris and Washington or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Lââ¬â¢Enfant, the French engineer who designed Washington, was greatly influenced by the layout of Paris. For this reason, many of the buildings and monuments in Washington are symmetrically located in view of one another, just as they are in Paris. Both cities are also the sites of magnificent monuments like important historical landmarks, fine museums, beautiful parks, and broad, tree-lined avenues. Finally, tourism is as important for Washington as it is for Paris. Every year, millions of tourists from all over the world flock to these cities. In conclusion, Paris and Washington share numerous similarities. Besides being political and tourist centers, the cities have a similar look. TWO placesIn Morelia, families leave church and go for a walk along Moreda Street on Sunday afternoon. Often people stop at an outdoor cafe and have an ice cream or coffee and watch people walk by. Now that I live in Houston, Willowbrook Mall is the place where I go to see people on Sundays for their afternoon walk. I sit in a food court where I can drink a coffee with my friend, as I watch teenagers and families walking through the mall. When I see them, I remember how life was when I was a child. Despite their similarities, Moreda Street and Willowbrook Mall are very different. Willowbrook Mall is more modern.On the one hand, Moreda Street has old colonial buildings and beautiful old trees that shade the street. It is also quiet. On the other hand, Willowbrook Mall is new and the lights are bright, and loud music plays in the stores. The people on Moreda Street also have more traditional ways. Men wear attractive, conservative suits and women wear light summer dresses. Fathers watch their teenage daughters closely and do not let their daughters hold hands with boys. In contrast, many teenagers go to Willowbrook Mall without their parents, and boyfriends and girlfriends walk with their arms around each other.When I see them, I realize that my daughter will have a different experience growing up in Houston than I did in Moreda. Then, I worry about her, and I miss Moreda Street, where life is more traditional. It is interesting to see how people and places from different countries can be similar and different at the same time. Moreda Street and Willowbrook Mall are very different in appearance and culture, but they are also similar because they are both places where people like to go to relax on a Sunday afternoon. (Effective Academic Writing 2: The Short Essay) TWO COUNTRIES Compare Contrast Japan and the United States
Saturday, April 11, 2020
Download Sample Essay PDFs
Download Sample Essay PDFsIn order to get started with your essay writing, it is essential that you download sample essay PDFs. One of the main reasons why people decide to write for a living is because they like to write, and this is especially true for writers who want to be able to write for themselves. Most of them make the mistake of not actually writing anything down, but they simply collect the essays that they like. You could write one as well, but what are you going to do with all the papers that you have gathered?A lot of these pieces end up sitting in one of these papers that you have gathered, which will eventually become a pile of paper that you end up having to sort through. You can find the papers of all of your friends and classmates in various newspapers. This means that you will be able to sort through the paper as well as the piles that you have found over the years.If you are like most of us, this is not the best time to do your homework assignment, which is a giv en, so most of us just end up throwing the papers away. Although this is not the way to go about it, there is a solution to this problem and that is to download sample essay PDFs.A great number of sites now offer these PDFs, so that you can easily and quickly access them. You do not need to be a computer expert to be able to do this, as many of these sites also offer you tips and tricks on how to make your writing easy.The sample essay PDFs that are offered are very much like the kind of essays that you will find in several of the high schools around the country. There are a number of advantages to these, and most of them are good ones.The first advantage is that you are going to be using a different style of writing. This is because the person that is writing for these samples is going to be using different words than those used by you or me.This is going to be a good way to break into writing for yourself, since the style will be different from what we are used to, and you are goi ng to have to learn it. If you are serious about becoming a writer, then these are definitely the way to go about it.
Tuesday, March 10, 2020
Gregor Mendel Essays - Classical Genetics, Genetics, Geneticists
Gregor Mendel Essays - Classical Genetics, Genetics, Geneticists Gregor Mendel subject = biology title = Gregor Mendel Gregor Mendel played a huge role in the underlying principles of genetic inheritance. Gregor was born, July 22 1822 in Heinzendorf, Austrian Silesia (now known as Hyncice, Czech Republic), with the name Johann Mendel. He changed his name to Gregor in 1843. He grew up in an Augustinian brotherhood and he learned agricultural training with basic education. He then went on to the Olmutz Philosophical Institute and later entered the Augustinian Monastery in 1843. After 3 years of theological studies, Mendel went to the University of Vienna, where 2 professors influenced him; the physicist Doppler and a botanist named Unger. Here he learned to study science through experimentation and aroused his interest in the causes of variation in plants. He returned to Brunn in 1854 where he was a teacher until 1868. Mendel died January 6 1884. In 1857, Mendel began breeding garden peas in the abbey garden to study inheritance, which lead to his law of Segregation and independent assortment. Mendel observed several characteristics of the garden peas which include: plant height (tallness/shortness), seed color (green/yellow), seed shape (smooth/wrinkled), seed-coat color (gray/white), pod shape (full/constricted), pod color (green/yellow), and flower distribution (along length/ at end of stem). Mendel keep careful records of his experiments and first reported his findings at a meeting of the Brunn Natural History Society. The results of Mendel's work were published in 1866 as "Experiments with Plant Hybrids" in the society's journal. Mendel's Law of Segregation stated that the members of a pair of homologous chromosomes segregate during meiosis and is distributed to different gametes. This hypothesis can be divided into four main ideas. The first idea is that alternative versions of genes account for variations in inherited characters. Different alleles will create different variations in inherited characters. The second idea is that for each character, an organism inherits two genes, one for each parent. So that means that a homologous loci may have matching alleles, as in the true-breeding plants of Mendel's P generation (parental). If the alleles differ, then there will be F hybrids. The third idea states that if the two alleles differ, the recessive allele will have no affect on the organism's appearance. So an F hybrid plant that has purple flowers, the dominant allele will be the purple-color allele and the recessive allele would be the white-color allele. The idea is that the two genes for each character segregate during gamete production. Independent assortment states that each member of a pair of homologous chromosome segregates during meiosis independently of the members of other pairs so that alleles carried on different chromosomes are different distributed randomly to the gametes. Mendel's work was not recognized right away as an important scientific breakthrough. In 1868 Mendel was promoted to abbot at the monastery and gave up his experiments. Aside from his fellow monks and his students his work was ignored. In fact the importance of Mendel's work was not discovered until 1900, sixteen years after his death. His work was discovered by three European scientists: Hugo De Vries, Carl Correns, and Erich Tschermak, working independently as they preformed their own similar experiments. They credited Gregor Mendel as the discoverer of the laws of heredity. In conclusion, Mendel's work was very important to the science community, and is to this day being studied. All his work was done without himself ever receiving credit while he was alive. His laws of heredity are still used today and he now has received credit as the discoverer of the laws of heredity.
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