Fraud, Deceptions, and Downright Lies About Research Essay Writing Services Exposed

Fraud, Deceptions, and Downright Lies About Research Essay Writing Services Exposed The fundamental structure of an informative essay is extremely easy. Essay prior research ought to be concluded in a fashion very similar to each ideal essay. Also, you can look for sample expository essay topics so you will understand what to research and that which you will deal with. Following are a few of the advised sociology essay topic for those students that are unable to decide on a great topic for their assignment. In your introduction, you might have laid out what would be dealt with in the essay. Your essay ought to be properly revised and edited. Read on to find out more about how to construct an informative essay, together with examples of informative essays to aid you in getting started. If you've been tasked with writing a research essay, then odds are you recognize that this sort of essay will differ than homework you may have completed before. The objective is to recognize an issue or problem in the marketplace and think of practical solutions that could be applied, therefore it's necessary that you comprehend the topic and locate the essential information. The secret to successful research is to realize the underlying methodologies, to select the proper tool for an undertaking. Whilst you're incorporating your research, you must take a little from a whole lot, which means to refer exactly from a wide array of various sources. Superficial or too wide research never creates a sui table impression. The Do's and Don'ts of Research Essay Writing Services Use totally free revisions if you'd like to modify something in the paper. You're able to purchase research paper when you need and wherever you're. You will get a high-quality paper that will satisfy all your expectations. Every academic paper should have a thesis statement. Your essay ought to have a perfect finishing. Use an outline to compose your essay and be sure that you write with a draft. Take be aware which you could be called up at any opportunity to defend what you've written in your essay. Organize your paper according to an outline if you prefer to acquire a great grade. Research Essay Writing Services Features Participating in summer research can stimulate a scientific interest that may lead you to obtain the science you're passionate about. State a clear research question and provide an overall summary of the issue in the introductory part. Every year, students discover that the report known as the research paper is the section of the science fair project in the place where they learn the most. The difficult job of doing research on any topic is to learn the research methodology that could be applied on a particular topic. To say more, you can want to highlight different directions for more research on the topic and be certain you've done your very best to investigate the problem. As you proceed through your research, you are going to develop a stack of cards. Thus, make certain there is sufficient research available. Drafting and planning along with researching should be done in order to have a simple writing. Research paper writing service is a great choice. As soon as you get started looking for a business that features custom papers, the procedure can last forever. Filling in an internet form will take you up to a quarter hour. If at all possible, have somebody else read your essay and supply their suggestions for improvement. There you can locate a great deal of different research essay ideas, but still, you're the just one to earn a decision. Infant feeding practices refer generally to fit the nutritional and immunological needs of the infant. To begin with, you should know what it is you're likely to write about. The Foolproof Research Essay Writing Services Strategy However you take notes, remember to keep tabs on the sources for all your key facts. On the flip side, quantitative research attempts to classify, count or measure. The last scores won't be that impressive but at least no one is obtaining a stroke. In summary, as a student wishing to cover professional essays, you always have the option to get the very best excellent essay at the most reasonable price. A letter of consent will likewise be sent to them together with a sample copy of the questionnaire which will be used, and the protocol of the researcher. A decent argumentative thesis is frequently the response to a very good question. Looks like you are in need of a super fast customized essay support.

Assessment Business Network Client Relationships - 2366 Words

1.Write a detailed report on the procedures that are being followed by the business organization that you are currently working in to build client relationships and business networks. My company called Bybloss, is a big and popular company that produces a range of cosmetics,for men and women. In this company I `am a sales and marketing manager,so I am responsible for taking care of new products, some improvements, as well, as taking care of the work of my empolyess. Last week, our company introduced a new brand cream, in order to that I hadto prepare some instructions for my staff, to get a clear perspective about what we need to introduce, so I prepared slides in Power Point and I presented it during the meeting.†¦show more content†¦Another way I took advantage to build a business network is to be an active, vocal member on online forums, especially those that pertain to our particular business. I do delegate some people by voting, whose take care of our image. Usually, they deal with post messages in online forums that concern our own business in any way. Their comments need to be helpful and genuine to others (or they wont visit our business website). That means, we can link back to our business website here and there, but not constantly, as that can be annoying . In other words, we do some promoting and business networking on online message boards and forums. People from other fields of business can easily have contact with us , and better socialize with themselves. To build client relationships.. We should be nice for our customers, everybody knows that people dont like to do business with grumpy and irritable people. We considered, what we can give our clients and our network that will help them grow or help them solve a problem. We always approach relationships in a generous, giving, and positive manner. Other way to build client relationships we need to be honest, and to show them our trust. This is important oneShow MoreRelatedAssessment Business Network Client Relationships2375 Words   |  10 Pages1.Write a detailed report on the procedures that are being followed by the business organization that you are currently working in to build client relationships and business networks. My company called Bybloss, is a big and popular company that produces a range of cosmetics,for men and women. In this company I `am a sales and marketing manager,so I am responsible for taking care of new products, some improvements, as well, as taking care of the work of my empolyess. Last week, our companyRead MoreBusiness Overview: Saxon Plumbing Services London Ltd1529 Words   |  7 Pagesï » ¿ASSIGNMENT INSTRUCTIONS Module Title: Business to Business Marketing Module Code: MOD003055 Level: 5 Academic Year: 2012/13 Semester: Two Module Leader: Dr Jonathan Wilson (Cambridge) Instructions: Answer ALL questions. Word Limit: 3000 words In determining the text to be included within the maximum word limit please refer to Assessment Regulations 6.58 to 6.60. Written assignments must not exceed the specified maximum number of words. Regulation 6.59 states â€Å"excessiveRead MoreStephanie Beck Address Customer Needs Essay example1647 Words   |  7 Pagesï » ¿ASSESSMENT: BSBCUS402B – Address Customer Needs Assessment activity 1 1. What procedures could be implemented in a workplace to identify and analyse customer needs, wants and expectations? To identify customer needs, you should first determine who your potential customers are help you develop a more detailed picture of them and understand how to target them. Your workplace could implement a system where all existing customers are either sent out a survey or given a phone call to determine how satisfiedRead MoreNetworking Technology1183 Words   |  5 PagesOutcome/Assessment Criteria Ass Ref./Indicators Evidence from this assignment Tutor Comments P A S S 1. Evaluate networks and networking approaches ï  ¶ discuss the role of networks within different organizations and the resource implications of networks ï  ¶ discuss the different distributed computing approaches of peer-to-peer and client-server networks ï  ¶ explain the functions of client and server computers on a network and give at least one example of the interactions between a client andRead MoreStrategic Plan, Part III: Balanced Scorecard1355 Words   |  6 Pagesexecuting methods. Specifically this document would discuss the method of balanced scorecard or BSC method which is extensively getting used by big as well as small companies. To elaborate the concept papers would cope with the use of the idea to the business design of an organization known as Ace Gym. As soon as the organizations’ importance, objective, perception and profits are evaluated after that the strategic plan of balanced scorecard can be developed considering them. The document would also concentrateRead MoreBeing An Hr Consultant : The Pros And Cons1585 Words   |  7 Pageschoose your own clients (2) Decide on the hours you work (3) May earn more than other employees (4) You and your ideas are better received and appreciated The above first two benefits are great as they foster flexibility. Choosing your own clients is great in terms of flexibility as you are able to work with people that you may think you will work best with. Being selective is an advantage for HR Consultants as they are more likely to establish longer working relationships with clients you are comfortableRead MoreEssay on Manage Personal Work Priorities and Professional Development1000 Words   |  4 PagesAssessment tool 2 (AT2): Written/oral questions Students should answer the following questions in writing. 1. Good Managers know which tasks contribute to their personal effectiveness and thus the organisations success. What role does planning play in ensuring they achieve them? Planning allows management to identify the goals and milestones required to produce outcomes that align to the objectives of the organisation. It also allows for commitment to timeframes when identifying objectivesRead MoreThe Purpose Of This Organizational Assessment Paper Is1680 Words   |  7 PagesThe purpose of this organizational assessment paper is to provide a clear unbiased analysis of my place of employment. I began my employment at the Human Behavioral Institute (HBI) in Las Vegas under the supervision of Dr. Marie Cid and Dr. Anis Abi-Karam on August 17, 2009. To date I have averaged approximately thirty-two hours per week of face-to-face contact with clients. 1. Assess the Organization’s Programs and Services a. What programs and services are offered? What populations are servedRead MoreDescription Of Personal Development Plan1032 Words   |  5 Pagesunderstanding for clients. Gives you more confidence to solve the problems of clients easily. 6 months. Articles, Books, YouTube, News etc On time 4)Monitoring . Internal training. It will help you find the main issues in the company. 2 Months. Communication, Staff meetings, Meetings. On time Table 1: Personal Development Plan Network List Network Identified. Benefits (How this network will develop your personal knowledge, skill, work relationship). How can you develop this network. 1)Sales and MarketingRead MoreVice President Of Business Development1445 Words   |  6 PagesVice President of Business Development †¢ Seek out and source new clients by developing networks and independently identifying and developing relevant resources for sales and business development. †¢ Collaborate with members of the company to ensure an excellent client experience across all client interactions from needs assessment through delivery and follow up. †¢ Work towards sales and revenue goals of the company. †¢ Develop creative outreach strategies to attract and retain clients.  ¬ Vice President

How Presidents Have Too Much Power - 878 Words

Most of the specifications for the executive branch in the Constitution, other than how he is to be elected, have to deal with the interactions between Congress and the President. The president can (fill in the blank) but only if (this part) of Congress approves. The powers of the president have been interpreted widely so that he has more power than I believe the Framers intended. They wanted him to be able to check Congress with veto power and be the head of the military. However, I think that presidents nowadays have too much power. They are active in trying force their policy agenda through Congress, manage foreign relations, and act as the administrative head of the entire nation. The textbook lays it out well in, The vast size of the executive branch and the number and complexity of decisions that must be made each day pose a challenge for the White House.† (316) In order to deal with the stresses put on the executive branch, there are thousands of employees that work to g ive the president the information that he needs to make decisions. He has advisors, cabinet members, legislative liaisons; the list goes on and on, but he is the person who actually gets to make all of the choices. The President is limited in some ways and given more power in other ways by the structure laid out for him in the Constitution, and evolved to be what it is now. Based on the way that the President’s office was created, the makeup of the Congress can present a challenge or anShow MoreRelatedPresidential Power And Presidential Authority1487 Words   |  6 PagesAs Howell states in his opening line â€Å"what do we expect of our president? The answer is at once obvious and unbelievable: everything† (1, Howell). The President is the elected head of the United States government this position grants them with both authority and power. However the authority and power that come from this are two vastly different things. Presidential power is as Neustadt defin es the power to persuade with the effect of creating legislation, where as presidential authority is the formalRead MoreThe War Of The United States Military1092 Words   |  5 Pagesany country, does not have a foolproof guideline on how to handle wars when they appear. To be Commander-in-Chief of the United States military is a massive task in and of itself, without adding all the additional issues the President has upon his plate throughout his presidency. To be a president as war, is always a possibility for those who hold the office, however no president has a true way to prepare himself for what precisely to do when such a time comes. All wars have different factors andRead MoreThe Federal Government And The System Of Power Over The Three Branches Of Government1365 Words   |  6 Pagesbranch. They also made a system of power checking to make sure that dictatorship they experienced from Great Britain never happened again. Since then I believe that the American Democracy is i n danger because the system of checks and balances is not being upheld. There is a problem with the current balance of power over the three branches. Congress seems to have more power than the other two branches of government. To be more specific I feel that the president is being intimidated by congress. ThereRead MoreThe United States Federal Government1589 Words   |  7 Pagesinstances of having a separation of power. The government also has instances of shared power within its branches. This was supposedly built around the idea of democracy in order to obtain a majority’s say. These systems continue to be an important part of today’s government still having an effect on how it runs. It is often important to look at how the United States government is run but in order to do that, one must look at the very definition of the separation of powers as well as its checks and balancesRead MoreSeparation Of Powers And Checks And Balances1144 Words   |  5 Pagesbeli eved that their government should be based on the separation of powers and checks and balances. This term of separation of powers was coined by Baron de Montesquieu, a French enlightenment writer. For the framers this idea of having separation of powers was mainly to avoid having the majority ruling with a strong hand. They avoided giving any branch of what was now their new government too much power. This idea of separation of powers by the framers was also because they believed that a governmentRead MorePresident Of The Executive Branch And The President Essay1575 Words   |  7 Pagesthe expansion of the powers of the Executive Branch and the President is a troubling matter as it at times encroaches on the freedoms and liberties so granted to us as citizens of the country and the earth. This increasing of the powers of the President has ultimately made the President the most dominant force in politics in regards to foreign policy, but the role, or rather, the lack thereof from Congress in regards to foreign policy, has also lead to such an imbalance of power in terms of foreignRead MorePresident Of The United States1262 Words   |  6 PagesThe President of the United States of America is literally the most important person on this planet. Why, you may ask? Well, that’s because, he is â€Å"in charge† of the most powerful and influential country of the world. Every decision he makes, in regard to America, can and will affect every other country in some sort of way. Presidents have so much power that every decision they make becomes news. Now, the next logical question would be, where does all this power come from? Who said it was okay forRead MorePresidential Power : The United States1097 Words   |  5 PagesPresidential power has been a intensely publicized issue throughout the history of the United States, but even more so in the last couple decades. Presidents have always been pushing the envelope when it comes to what they can and ca nnot do in office. However as terrorism has become more prevalent in the past twenty years, presidents are faced with more challenges than those of hundreds of years ago. In addition to the threats overseas, every year both parties are becoming more partisan. WhenRead MoreHow Powerful Is The President Of The United States?1441 Words   |  6 PagesHow powerful is the President of the United States? The president of the United States can use his executive privilege to initiate changes. That unilateral power is not without limits. Congress is needed to pass laws and Congress is not always cooperative, even if the president’s party has the majority in Congress as it was observed recently regarding the GOP’s effort to repeal and replace the Patient Protection and the Affordable Care Act of 2010 with the American Health Care Act of 2017. We haveRead MoreConstitution Worksheet Essay1712 Words   |  7 Pagesto the need to have a system which would make sure that everyone has a voice in the local, state and national governments.(www.4uth.gov.ua) Separation of Powers: Each branch is responsible for their job. Separation of power establishes that one person or group of people could not control the government alone. The Constitution states the power of each branch and their functions are completely separate. No one gets too much power help things run

Identity in “the Autobiography of an Ex-Colored Man”

Identity in â€Å"The Autobiography of an ex-colored man† The Autobiography of an ex-colored man is a fiction novel dealing with acceptance and fitting in. The narrator of the story, who is considered both black and white, is struggling in his quest to find his true identity. The book is tragic and ironic in a way, since the main character spends a huge part of his life pretending to be white, while the author, James Johnson, is an active fighter for the rights of colored people. The novel itself is one of the first texts ever written, showing the difficulties which people of colour were facing. The hero goes back and forth while exploring the world and his roots. That is why, probably seeking redemption, he goes back to his childhood dream†¦show more content†¦This once again underestimates Shiny’s success. The author hints that his abilities have nothing to do with his successful speech, because after all Shiny is â€Å"what is common in his race, a natural orator.† The author also paints the picture of how the â₠¬Å"boy gallantly waging with puny, black arms so unequal† managed to touch the â€Å"deep springs in the hearts of his audience†. The perceived weakness of the African-American people is notably present in the description of the scene, and it provokes deep sympathy in the readers. This particular memory of the narrator is crucial for understanding his motives. It may seem like he is running away from his race and living the life of a white man because it is easier, but considering the fact that he observes this scene through his â€Å"coloured eyes†, we can assume that this is probably in the bottom of his decision not to pursue his dream and to end up choosing the â€Å"easy† path ofShow MoreRelated Racial Identity in The Autobiography of an Ex-colored Man Essay1327 Words   |  6 Pagescommunity in his novel â€Å"The Autobiography of an Ex-Colored Man.† One does not only read this book, but instead one takes a journey alongside a burdened mulatto man as he struggles to claim one race as his own. In Johnsons novel, the young mulatto boy is at first completely unaware of his unique circumstance, and lives life comfortably and oblivious to the oppression of the black race outside of his home in Connecticut. He is characterized as a bright, quick learning young man whose talents do not ceaseRead MoreAmerican Architecture : Constructing An Identity1434 Words   |  6 PagesAmerican Architecture: Constructing an Identity Throughout American history, people have been categorized based on what gender they are, and what their race is. In order to explore these ideas and come to terms with their importances many musicians, film makers, and authors have described the inner-workings of this societal construct. Indeed, both racial and female identities have been at the epicenter of many works of art throughout American culture as can be seen in: Maggie: A Girl of the StreetsRead MorePassing in James Weldon Johnson’s The Autobiography of an Ex-Colored Man1105 Words   |  5 PagesIn 1912, The Autobiography of an Ex-Colored Man was anonymously published by James Weldon Johnson. It is the narrative of a light-skinned man wedged between two racial categories; the offspring of a white father and a black mother, The Ex-Colored man is visibly white but legally classified as black. Wedged between these two racial categories, the man chooses to â€Å"pass† to the white society. In Passing: When Peopl e Can’t Be Who They Are, Brooke Kroeger describes â€Å"passing† as an act when â€Å"people effectivelyRead MoreThe Autobiography Of An Former Colored Man Essay2265 Words   |  10 Pages Identity communicates a strong characteristic that cannot naturally be expressed in terms of a social category. Social and personal identity enable the formation of an individual, reflecting the idea that social categories are assured with the bases of an individual’s self esteem. â€Å"Race and racial identity are identifiable as a social constriction culture† (Little and McGivern, 328). However, issuing social categories based on race or ethnicity links to biased regulations and practices. Johnson’sRead MoreThe Autobiography of the Ex-Colored Man: The Ability to Pass Essay1120 Words   |  5 Pages The Autobiography of the Ex-Colored Man: The Ability to Pass The Autobiography of An Ex-Colored Man depicts the narrator as a liminal character. Beginning with an oblivious knowledge of race as a child, and which racial group he belonged, to his well knowing of â€Å"white† and â€Å"black† and the ability to pass as both. On the account of liminality, the narrator is presenting himself as an outsider. Because he is both a â€Å"white† and â€Å"black† male, he does not fit in with either racial group. In the autobiographyRead MoreEssay about Autobiography of an Ex-Colored Man and Jews Without Money877 Words   |  4 PagesAutobiography of an Ex-Colored Man and Jews Without Money To be a minority is a very difficult task. Fighting daily prejudices and trying to establish a unique identity that fits into society at the same time is often one of the hardest things for a â€Å"different† person to do. Deciding one’s daily activities and then watching the repercussions of those activities can be discouraging at times. In the novels, The Autobiography of an Ex-Colored Man, and Jews Without Money, two characters, theRead MoreThe American Dream in And the Earth Did Not Devour Him, The Autobiography of an Ex-Colored Man, and America is in the Heart873 Words   |  4 Pagesare depicted in literary works such as The Autobiography of an Ex-Colored Man, America is in the Heart, and ...And the Earth Did Not Devour Him. Through the protagonist of the novels, the authors convey the dispiriting side of the America that the immigrants unknowingly fell into. In The Autobiography of an Ex-Colored, the author James Weldon Johnson, constructs an oppressive and judgmental image of America through the experiences of an unnamed man of mixed ethnic background. The main characterRead MoreThe narrator of The Autobiography of an Ex-colored Man was born to a â€Å"colored† mother and white1200 Words   |  5 PagesThe narrator of The Autobiography of an Ex-colored Man was born to a â€Å"colored† mother and white father. This combination of his identity led him to encounter many internal and external challenges. Physically he appeared white, so he experienced being able to â€Å"pass† as both â€Å"colored† or white whenever he wished. Being able do such a thing, the narrator struggled with racial boundaries. He embodied almost every permutation, intentional or unintentional, of the experience when encountering various racialRead MoreRacial Segregation And Jim Crow Essay2143 Words   |  9 PagesMemory and Identity i n Black America since 1940†). The Autobiography of an Ex-Colored Man takes place during the Jim Crow era displaying the challenges and obstacles African Americans faced during this time. â€Å"Johnson devotes much of his attention to the black middle and upper classes, their constant struggles to hang onto their respective social standing, and their almost obsessive need to perform rituals of proper behavior and decorum† (Holloway, â€Å"Jim Crow Wisdom: Memory and Identity in Black AmericaRead MoreThe Autobiography Of An Former Colored Man By James Weldon Johnson Essay2267 Words   |  10 PagesThe Autobiography of an Ex-Colored Man, James Weldon Johnson James Weldon Johnson’s novel The Autobiography of an Ex-Colored Man was first published in 1912. This novel is one of the highly celebrated works during the Harlem Renaissance although it was published prior in 1912. Johnson graduated from Clark Atlanta University in 1894. He was appointed by President Theodore Roosevelt as United States consul to Venezuela and Nicaragua. He also was highly involved in the Harlem Renaissance with his

Mobile Phones Are More of a Nuisance Than a Benefit....

‘Mobile phones are more of a nuisance than a benefit.’ Discuss The mobile phone is a device which has revolutionized the world of technology. In fact the mobile phone started with the keypad buttons and has now attained the ‘touch screen’ system. Nowadays three persons out of five possess a mobile phone. It is a tool which is used everyday and is sometimes essential for someone depending on the type of job, one does. For instance, businessmen use their mobile phones much for transactions or for teleconferencing. However, it is difficult to say whether the mobile phone is more of a nuisance than a benefit. It is a controversial issue as like every technology, it has its drawbacks. Mobile phones have a wireless communication system†¦show more content†¦Chances of Alzheimer’s disease, ear defects and blurring of vision are noticed to be higher in cell phone users. In addition, cell phones damage key brain cells as well as DNA. At school mobile phones distract students. Pupils do not follow in class as they are busy playing with their phones sending text messages, or transferring data of all sorts through the Bluetooth feature. As a result of this excessive us of mobile phones, the academic performance of the students is quite diminished. In fact, a mobile phone ringing in class undoubtedly hinders students in their study. At home it is the family life which is the victim of mobile phones as children as well as parents forsake it. They spend most of their time with their cell phones. In some cases communication is thoroughly absent among members of the family. The excessive use of mobile phones directly attacks the social life of somebody. Due to such popularity, companies are constantly coming up with new software, features and models to attract more buyers and make higher profits. Hence the public would want to install new features and keep their handsets up to date, spending more money and time this way. They could also be tempted into getting hold of the latest phones even if their old ones are functioning, incurring unnecessary expenses without consideration. Furthermore, using mobile phone while driving undeniably increases the risk ofShow MoreRelatedCell Phones Harm Students Academically Essay1663 Words   |  7 Pagescomputer or tablet at their fingertips, students prefer to use a mobile phone for projects, most adults wouldn t undertake without a keyboard and mouse† (Wells D.1). Efforts to incorporate cell phone in the classroom is quickly gaining momentum (Compoy and Harte A.3). In a 2013 poll of 2600 schools, 10 percent of the schools were allowing to use mobile devices this is up from 3 percent in 20 10 (Compoy and Harte A.3). Students of today seem more connected to their wireless devices. For many years teensRead MoreRiordan Proposal Network and Data Upgrade Essay examples4613 Words   |  19 PagesRirodan Manufacturing Telephony and Data Network Upgrade Proposal Team A is proposing a thorough upgrade to Riordan’s phone and data networks. Our proposal will cover a description of the new system, its components and benefits to Riordan, as well as explain the requirements driving the need for the upgrade. We will cover the information used in the phone and data upgrades and discuss any security and ethical concerns of the system. We will be providing Riordan with diagrams of information flow andRead MoreFreemium Business Model21065 Words   |  85 PagesFreemium as a Business Model for Mobile Video SERGEJ KOTLIAR Master of Science Thesis Stockholm, Sweden 2011 Freemium as a Business Model for Mobile Video SERGEJ KOTLIAR Master’s Thesis in Media Technology (30 ECTS credits) at the Media Management Master Programme Royal Institute of Technology year 2011 Supervisor was Christopher Rosenqvist, SSE Examiner was Johan Stenberg TRITA-CSC-E 2011:026 ISRN-KTH/CSC/E--11/026-SE ISSN-1653-5715 Royal Institute of Technology School ofRead MoreSocial Networking Sites-Boon/Bane15517 Words   |  63 Pagesit has got a different dimension. I dont see anything wrong with it. Every generation has its own way of communicating. We cannot judge good or bad behaviour through it, but its the actual behavior which should be a source of concern for them than any secret language, It can also be a source of a rebel cause for a generation that wears Che Guevera T-shirts as Facebook addict Avirat Akre says, Its the Gen-X way of breaking rules when they mistake parenting for pestering and tend to rebelRead More The Ethics in Securing the Internet Essay4456 Words   |  18 PagesInternet Introduction In order to understand the concept of internet security and why it is necessary it would be worthy of analysis to discuss what would happen if not enough of it is provided, meaning that the levels of security are not utilized to the full extents. This is exactly where the big issue of hacking and hackers becomes involved. Hackers can benefit from a wide range of weaknesses in security, break into systems, find the information they need, and eventually change them to fulfillRead MoreData Storage Using Nano-Technology and Electronics5235 Words   |  21 Pagesstorage device integrated with a universal serial bus(USB) interface. Flash is based on the floating gate concept, essentially a modified transistor. USB flash drives are typically removable and rewritable, much shorter than a floppy disk (1 to 4 inches or 2.5 to 10 cm), and weigh less than 2 ounces (60 g). Storage capacities typically range from 64 MB to 64 GB with steady improvements in size and price per gigabyte. Some allow 1 million write or erase cycles and have 10-year data retention, connectedRead MoreManagement and Business22027 Words   |  89 Pagessome form of IT. Further, more employees are becoming reliant upon IT for some of their daily tasks or even may perform the majority of their daily work using IT. However, IT has not only become pervasive in the workplace: IT can also commonly be found in the home and in public areas. In fact, by the end of the 1990s, these technologies had become so commonplace that airplane passengers today are instructed as to when the use of computers and cellular phones are and are not permittedRead MoreNebosh Diploma Note Unit C22654 Words   |  91 PagesNon-Destructive Testing Techniques –Advantages Limitations ................................................. 37   Page 3 of 89 Non-Destructive Testing – Purpose, Principles, Advantages Disadvantages............................ 38   NDT – Principles, Benefits Limitations – Dye Penetrant Radiography ................................... 39   CE Marking – Supply of Equipment ............................................................................................... 40   Thorough Examination – LiftingRead MoreThe Role of Advertising in Marketing Communications9872 Words   |  40 Pagesfrom dealers is doubtful: In many cases, the dealers do not cooperate in providing the merchandising support nor do they pass on any benefit to consumers. The retailer might not be willing to give support because he does not have the place, or the product does not sell much in his shop, or may be he thinks the effort required is more than the commission/benefit derived. 4. Short-term orientation: Sales promotions are generally for a short duration. This gives a boost to sales for a short periodRead MoreMarketing Management 14th Edition Test Bank Kotler Test Bank173911 Words   |  696 Pagesimportance when products are standardized. B) It can help create jobs in the economy by increasing demand for goods and services. C) It helps to build a loyal customer base but has no impact on a firms intangible assets. D) It is more important for bigger organizations than smaller ones. E) It is seldom used by nonprofit organizations. Answer: B Page Ref: 4 Objective: 1 Difficulty: Easy 2) ________ is the art and science of choosing target markets and getting, keeping, and growing customers

A Separate Peace - 1959 Words

In John Knowles’ novel A Separate Peace, it begins with the protagonist, Gene Forrester coming back to his alma mater the Devon School in New Hampshire. Wandering through the campus, Gene makes his way to a tall tree by the river; the reason for his return. From here he takes the reader back to the year 1942 during World War II when he was in high school. During the summer session of 1942, he becomes close friends with his daredevil roommate Finny. Finny is able to convince Gene into making a dangerous jump out of a tree into a river, and the two start a secret society based on this ritual. Gene slowly begins to envy Finny’s athletic capabilities and his innocence, and thinks that Finny envies him in return. Gene finally realizes†¦show more content†¦A more obvious way of seeing his leadership is the way that he is described as â€Å"the hub of the class† (87). Hub is a synonym for the center of something, or the heart and core. If someone is descr ibed as the hub of the class, then it means that they are the person that keeps the class together. The final way I was able to see Brinker’s leadership was towards the end of the book. Even though he had transformed to a more rebellious way, there was still a sign of his authority when he had arranged the trial in the Assembly Hall. His wanting to know the truth that was hidden from him drove him to hold the meeting in order to find it. Gene is definitely a dynamic and round character unlike Brinker who is a static and flat character. Gene changes very significantly in the story. He struggled a lot with finding himself and his identity, so much that he believes that he is a part of Phineas. Oddly enough, this sort of makes sense. One way to think about it is the guilt – Gene was so disgusted with himself for having caused Finnys accident that he cant bear to be himself, so he becomes someone else: Phineas. Another explanation is that because the struggle to define him is so difficult, he’s simply borrowed someone elses identity instead of creating one for himself. But once Finny is gone, Gene has to rely on himself to make decisions and make up his own rules. At the end of the novel as Gene is reflecting fifteen years later, he says that â€Å"[his warShow MoreRelatedEssay On A Separate Peace1916 Words   |  8 PagesA Separate Peace Honors English Essay By Devin E. Price From juvenility to maturity, A Separate Peace combines classic American Literature with a thoughtful plot-line that is developed to affect the readers’ mind and heart. The author, John Knowles of Fairmont, West Virginia, had one clear purpose for writing this book. This purpose was to show the disastrous mental and physical problems which arise as the result of war, specifically the repercussions they have on the home front. A goodRead More A Separate Peace Essay753 Words   |  4 Pages A Separate Peace Dealing with enemies has been a problem since the beginning of time. â€Å"I never killed anybody,† Gene had commented later in his life, â€Å"And I never developed an intense level of hatred for the enemy. Because my war ended before I ever put on a uniform, I was on active duty all my time at Devon; I killed my enemy there.† In A Separate Peace, by John Knowles, the value of dealing with enemies is shown by Gene, who was dealing with few human enemies, but his emotions created far greaterRead MoreSummary Of A Separate Peace1859 Words   |  8 PagesJoseph Post Mrs. Weber    English 9 Honors, Period 2    Oct 10, 2017 Chapter 7, A Separate Peace Summary  Ã‚  Ã‚   In chapter 7 of the novel, A Separate Peace, written by John Knowles, Gene gets to know Brinker a little more, making him come out of his shell that he was in because of the absence of Phineas. He and Brinker like to joke around a lot, and one day, Gene feels like it was too serious. One day, they went down to the butt room, because they felt like a smoke, and while Brinker was fooling aroundRead MoreA Separate Peace Essay examples1290 Words   |  6 PagesBrittany Schafer September 21, 2012 Period 4 A Separate Peace Final Draft In the novel A Separate Peace by John Knowles, it relates to a complicated friendship of two young boys Gene and Phineas. Gene is jealous of Phineas’ achievements and lets his anger destroy their relationship. The boys at Devon in the summer of 1942 have to deal with the fear World War II brings. Each time the boys feel safe and peaceful, reality sets in and reminds them of the warfare around them. The boy’s mentalRead MoreA Separate Peace, by John Knowles1079 Words   |  5 Pagesaggressive nature of the people often cause it to proceed without justification. In A Separate Peace, wars such as these are seen between the characters and within the characters of Gene and Phineas. These wars can be thought of as figments of imagination, founded on irrational assumptions, fears of the unknown, and nonexistent threats. Regardless of their origin, the enemy is always daunting. John Knowles’ A Separate Peace reveals Gene’s perceived war with Phineas and Phineas ’ internal conflict with WorldRead MoreA Separate Peace By John Knowles1078 Words   |  5 PagesStephen King once said, â€Å"Books and movies are like apples and oranges. They both are fruit, but taste completely different.† John Knowles’ novel A Separate Peace which is also a movie by Peter Yates, both have the same theme and plot, however, there are minor adaptations that are made to the movie which fail to capture the nature of the characters. A Separate Peace is set at a boys’ boarding school in New Hampshire during World War II. It is the story of Gene Forrester, and his confused feelings of admirationRead MoreA Separate Peace: Three Symbols716 Words   |  3 PagesA Separate Peace: Three Symbols The three dichotomous symbols in A Separate Peace by John Knowles reinforce the innocence and evil of the main characters, Finny and Gene. Beside the Devon School flow two rivers on opposite sides of the school, the Naguamsett and the Devon. The Devon provides entertainment and happiness for Gene and Finny as they jump from the tree into the river and hold initiations into the Super Suicide Society of the Summer Session. Finny, Gene, and their friends use theRead MoreA Separate Peace By John Knowles1529 Words   |  7 Pagesand violence. Whether one is directly involved in the battlefield or waiting to see the outcome, war has the capacity to affect all people. It can harden one beyond their years and force them to grow, seeing conflicting sides of good and evil. A Separate Peace by John Knowles narrates the story of young boys growing up with World War II as the backdrop. The war impacts them dramatically and is constantly thought about as they are coming of the age since they will soon be enlisted. However, not onlyRead More A Separate Peace Essay example1149 Words   |  5 Pages A Separate Peace: by John Knowles nbsp;nbsp;nbsp;nbsp;nbsp;During World War II in the struggle for peace among nations comes a smaller, but still significant struggle, in a prep school boy becoming a man and waking up to reality. nbsp;nbsp;nbsp;nbsp;nbsp;In the book A Separate Peace, the author John Knowles, creates the image of two sixteen-year old boys struggling to keep what little sense of peace they know, even though there is a war going on all around them. Gene Forrester, theRead MoreA Separate Peace By John Knowles1148 Words   |  5 PagesA Separate Peace by John Knowles: Boys to Men The boys at the Devon school, in the novel A Separate Peace, written by John Knowles, are World War II influenced by making them mature and grow up more quickly than they would have had there not been a war. The war makes some boys stronger and more ready for whatever life would bring, while in others it disables them to the point that they cannot handle the demands of life. This novel shows a â€Å"coming-of age† story, especially with three boys. Gene starts

Child Rearing The Wonder Years - 1004 Words

Child Development: The Wonder Years Elizabeth Willis-Satele October 19, 2014 PSYCH 600 Matthew Warren Introduction Child rearing is perhaps one of the most amazing, scary, fun-filled moments in a person’s life. Raising a child requires a lot, from financial to emotional support, which at times can be challenging. There is no definitive line when defining an appropriate way to raise a child, even when times are always changing as well as culturally acceptable methods. In today’s society, Americans send their children off to school every day. However, in some countries like Pakistan, where Malala Yousafzai lives (an advocate for the rights of girls to get an education), educating girls is frowned upon (Yousafzai, 2013). In different times and different cultures we see different trends, and although times will continue to change, one thing is certain, a child’s development. Here we will see the different stages of child development and how a child develops physically, emotionally, psychologically, and cognitively. Ages: 2-5 Years - Early Childhood The physical changes we see during these times are an increase in balance and a transition from walking to running also occurs during this time (Berk, 2010). Although the body does not grow as rapidly as it did during their earlier years, there is still grown in height and weight. A child is able to begin performing regular activities of daily living such as dressing and feeding themselves. Children also begin toShow MoreRelatedParenting Techniques for Babies Essay852 Words   |  4 PagesThis is not only to keep them occupied, but also to keep the parents content with the behavior of the child. The prevailing parenting technique in our culture, therefore, seems to be that of constantly stimulating the child in order to somehow produce some sort of super baby. 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Top Tips of Student Term Papers

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Auditor Independence Corporate Governance â€Myassignmenthelp.Com

Question: Discuss About The Auditor Independence Corporate Governance? Answer: Introduction The incidence of corporate failure is on the rise and in order to retain the confidence of the investors it becomes imperative to analyse the underlying reasons and thereby provide recommendations to avoid future bankruptcies. On the surface, the trigger for bankruptcy and subsequent liquidation is essentially the outstanding liabilities whose quantum far exceeds that of the available asset. However, the real cause in most of cases lies elsewhere which actually leads to the problem of the liabilities increasing to such an extent. Very rarely is this a short term phenomenon and usually the business inches towards bankruptcy in the long run. In order to analyse the role of liabilities in corporate bankruptcy, some actual corporate bankruptcies witnessed in Australia have been analysed so as to bring clarity on the matter besides offering recommendations for the future. Analysis In order to analyse the given problem, three cases have been selected to shed light on the various aspects that led to bankruptcy and to narrow down any common aspect which is noticeable in each of these cases. The three companies are ABC Learning, HIH Insurance and One Tel which essentially belonged to different sectors and have undergone bankruptcy in the first decade of the 21st century. ABC Learning The company came into existence in the late 1980s but post listing on the ASX, it shot into prominence owing to the ambitious plan for expanding the reach. In a short time period only, the company was able to scale the spread of ABC centres across various geographies in a bid to deliver superior returns to shareholders. However, the expansion strategy had one crucial flaw which was in the form of lowering service quality as the management seemed so obsessed with scaling the reach that quality took a back seat. As a result, the very strategy that was to deliver superior returns for shareholders destroyed their wealth (CPA, 2012). HIH Insurance The business started operations in 1968 but the growth phase of the company happened only post 1990. The company acquired a number of companies as it not only enhanced the geographical presence but also the insurance products on offer. The net result of this strategy was that by the turn of the century, the company had more than 100 subsidiaries with foray in different insurance segments coupled with geography. However, the company became bankrupt owing to the huge insurance contracts related liabilities. But, details revealed later clearly indicate that these were on account of imprudent risk management practices and concealing of the same through quid pro quo relation with the external auditor. This ensured the continuance of faulty business practices to such a period when there was no turning back (Mak, Deo Cooper, 2005). One Tel The company emerged as a prominent telecom player before filing for bankruptcy on account of huge business losses. However, this was not sudden and could be attributed to faulty sales penetration policy which led to huge losses which were then concealed through shoddy corporate reporting practices. To the external users, only the rise in market share and the subscriber base was highlighted and the losses were not reflected. As a result, the company management continued with the aggressive expansion policy which essentially contributed to the losses which became so large and eventually sustainable leading to company filing for bankruptcy (Monem, 2009). Causes of liquidation- ABC Learning When the company listed, it started expanding the presence of centres and announced an expansion plan which the management implemented with success and the stock price rose. However, in a bid to expand, the management lost the major strength of the company which was the quality of services. There was in increase in the complaint level which was faced due to lack of staff and hence the reputation of the company suffered. However, the management did not address these issues (Arens et. al., 2013). The sole concern of the management was to carry ahead with setting up more centres without considering the falling service standards and the overall impact on the brand. The company also acquired certain businesses so as to provide an entry into new markets. However, this intrinsically incorrect business strategy essentially backfired when the financial crisis began and the company had to file for bankruptcy (Kaplan, 2011). The downfall of the company could be attributed to the falling quality standards, shifting customer loyalty coupled with lapse in corporate governance issues and corporate reporting. An instance of shoddy corporate governance practice relates to favour in terms of lucrative maintenance contract and sponsorship being extended to a relative of a particular director. These instances lead to fall in investor confidence and filing of bankruptcy (CPA, 2012). Causes of liquidation- - HIH Insurance The company after the humble beginning made attempts to expand the business of the company through expansion strategy post 1990. With regards to business expansion, there is always the increased risk which need to be taken into consideration and the management is expected to take prudent actions to keep liabilities within control. However, the management at HIH insurance did not manage the risks and had to pay the price for this huge expansion by declaring bankruptcy (Mak, Deo Cooper, 2005). The insurance business is inherently risk and the various steps should be taken by the management taking into cognizance the associated business risk (Gay Simnett, 2012). However, this is found missing here as for enhancing the customer case in a new market (USA), the premiums were kept at so low level that the underlying risk become very high and thus, huge losses were sustained which could have been avoided through prudent management action. Besides, the acquisition strategy of the company wa s also flawed as apparent from the acquisition of FAI where due diligence was lacking and high premium was paid which put further strain on the business (Mirshekary, Yaftian Cross, 2005). Further, instead of following the provisioning norms for limiting underwriting risk, the management adopted the more risky and unsustainable reinsurance model and ventured into insurance of planes and ships which Is considered higher risky. Also, on account of quip pro quo relation with the external auditor, these glaring efficiencies were never brought to light and hence bankruptcy was inevitable for the company (Mak, Deo Cooper, 2005). Causes of liquidation - One Tel The key deficiency with One Tel was also a flawed management decision to expand business which taking the bottomline into consideration and then using the shoddy reporting practices and internal controls to hide the impact of these. As a result of the falling standards of corporate reporting, the internal and external decision making suffered since the financial statements could not be trusted. A contributory factor to this was that the internal controls were compromised by the top management and information was only selectively captured. The interest of the management only was solely on the subscriber base increase without considering if the shareholder wealth is being created by this practice or not. The losses arising from this strategy were concealed so that no external user could object (Gilbert, Joseph Terry, 2005). In relation to financial performance reporting, the comparison drawing was virtually impossible in an environment where the accounting policies had become so volatile. The sole concern for the choice of the accounting policies was that a stable performance could be presented to the shareholders which provide support to the share price. Hence, there was frequent switching of the applicable accounting policy so as to suit the agenda of the management and they had absolute control on the results reported as the independence of the external auditor was severely compromised. As a result, the faulty policies continued unabated amidst falling corporate governance norms and the only way for this to stop was the losses to become so huge that it virtually becomes impossible to conceal leading to bankruptcy which is what essentially transpired (Monem, 2009). Mismanagement Issues A common observation A common theme which is observable in all the above bankruptcy cases is the failure on part of the management in terms of wrong business strategy and then taking inappropriate (and at times illegal) measures to conceal the disastrous results of the same. Take for instance, ABC Learning where the management focus was essentially restricted only to expansion without taking requisite measures to stop the downfall in quality. It should have been obvious to them that such a strategy was not sustainable as essentially this would lead to erosion of brand, reputation and profits. However, the management made no attempts to rectify the issue at hand and instead compounded the problem by concealing the effect of such a policy. As a result, there was systematic deterioration of the financials which the management was aware but the failure on their part was the prime reason for the liabilities becoming so huge that liquidation was the only choice left for the company (Bhagat Bolton, 2008). For HIH Insurance, the ambitious expansion policy with minimal risk containment led to the downfall of the company. The management desired to venture into highly risky avenues in the insurance business and deployed aggressive premium pricing on one hand while on the other their risk management strategy was inherently wrong and inconsistent with the industry practice of deploying provisioning norms. Further, the decisions were taken without adequate consultation and due diligence and the impact of the same were concealed with the help of compromised independence of the external auditor. As a result, the business became a virtual time bomb and eventually exploded resulting in business liquidation (Mirshekary, Yaftian Cross, 2005). Further in relation to One Tel also, a similar observation can be made where an expansion of subscriber base was implemented in manner which led to huge losses but the management made no attempts to alter the strategy and instead tried to portray the strategy as a success. This ensured that they continued with the policy which eventually led to mounting losses and subsequent business failure (Brown Caylor, 2009). Recommendation The research that has been conducted using the three companies clearly indicate that the business failure is not the result of mounting liabilities but rather the wrong decisions taken by unethical management which have continued with the faulty practices for long by compromising the corporate reporting and corporate governance measures. Hence, the emphasis needs to be on ethical management for which the accountability of the top executives needs to be fixed which to an extent has been catered to by the enactment of Corporations Act 2001 which enlists the directors duties and also imposes punishment for violation of these (Arens et. al., 2013). Also, the improvement in corporate governance is essential so that the corporate disclosures and internal control mechanism can be strengthened. Two essential parameters in this regards are expanded role of non-executive directors and also ensuring the independence of the external auditor (Gay Simnett, 2012). This would go a long way in ensur ing that bankruptcy is not caused as the faulty business practices are brought to light on time. In the Australian context, measures have been taken to ensure the above two through CLERP reforms (Clout Chappelle Gandhi, 2009). Conclusion In accordance with the above discussion, that the actions of the management coupled with weak corporate governance norms seem to be responsible for the bankruptcy of business. This is the reason which effectively leads to mounting liabilities and eventually liquidation of business. The management strategy pursued in all the discussed cases was driven by the short term purview and did not aim at creating long term value for the shareholders. Also, the weak corporate governance norms and internal controls allowed the management to collude with the auditor leading to the concealment of all wrong policies till the time the losses become very huge. Prudent corporate governance measures coupled with higher auditor independence and higher accountability of directors would ensure that the incidence of these frauds tends to decrease and various steps have been taken by the government and regulators in this regard. References Arens, A., Best, P., Shailer, G. and Fiedler,I. (2013). Auditing, Assurance Services and Ethics in Australia, 2nd eds., Sydney: Pearson Australia Bhagat, S. and Bolton, B. (2008), Corporate Governance and Firm Performance, Journal of Corporate Finance, Vol.14, No.3, pp. 257-273. Brown, L and Caylor, M. (2009), Corporate Governance and Firm Operating Performance, Review of Quantitative Finance and Accounting, Vol. 32, No. 2, pp. 129-144. Clout, V, Chappelle, E and Gandhi, N (2013), The impact of auditor independence regulations on established and emerging firms,Accounting Research JournalVol. 26, No. 2, pp. 88-108 CPA (2012). ABC learning collapse case study., CPA Website, [online ] Available at https://www.cpaaustralia.com.au/professional-resources/education/abc-learning-collapse-case-study [Accessed September 14, 2017] Gay, G. and Simnett, R. (2012), Auditing and Assurance Services in Australia, 5th eds., Sydney: McGraw-Hill Education Gilbert, W., Joseph J. and Terry J.E (2005), The Use of Control Self-Assessment by Independent Auditors. The CPA Journal, Vol. 3, pp. 66-92 Kaplan, R.S. (2011). Accounting scholarship that advances professional knowledge and practice. The Accounting Review, Vol. 86, No.2, pp. 367383. Mak, T., Deo, H. and Cooper, K. (2005), Australias Major Corporate Collapse: Health International Holdings (HIH) Insurance May the Force Be with You, Journal of American Academy of Business, Vol. 6, No.2, pp. 104-112. Mirshekary, S., Yaftian, A. and Cross, D. (2005), Australian Corporate Collapse: The Case of HIH Insurance, Journal of Financial Services Marketing, Vol. 9, No.3, pp. 249-58. Monem, R. (2009), The Life and Death of OneTel, Griffith University, [online] Available at https://www98.griffith.edu.au/dspace/bitstream/handle/10072/42673/74746_1.pdf [Accessed September 14, 2017]

Earnings Disclosures and IFRS

Question: Discuss about the Earnings Disclosures and IFRS. Answer: Introduction: Currently the Target does not provide any kind of investment for Wesfarmers, whereas it depicts a change in its goodwill and asset valuation. However, according to the conceptual framework investment in Target should be recorded as historical costs recoding the overall cash or cash equivalent paid during the acquisition of the company. In addition, under impairment costs the overall decline in intangible and tangible assets of the company could be depicted. In addition, the impairment loses could be depicted from annual report of the company, which in turn help in portraying the adequate financial health. Malone, Tarca and Wee (2015) mentioned that conceptual framework allows companies to take adequate assumption on the overall asset valuation, which could help in strengthening their total assets. On the other hand, Vicentijevic, Jovic and Petrovic (2015) argued that the rising impaired assets of the company are warning signal of unethical measures used in preparing annual report of the organisation. Thus, in impaired expense Wesfarmers could conduct the overall investment of target. Depicting the relevant accounts in which Wesfarmers recorded investment in Target: Wesfarmers mainly recorded the overall investments conducted in Target in form of impairment expenses in their 2016 annual report. In addition, the impairment expenses conducted by Wesfarmers are mainly recorded in profit and loss statement. Moreover, there is no other accounts accept the notes to financial statement where Wesfarmers mainly conduct the impairment disclosure. In this context, Darrough, Guler and Wang (2014) mentioned that notes to financial statement holds all the relevant explanation for the listing conducted in cash flow, income, and balance sheet statement of the company. Furthermore, under the expense section of notes to financial statement impairment expenses of both Goodwill and plant is mainly mentioned. Moreover, segregation of impartment expenses on Target is not provided in the financial accounts, whereas it is mentioned in notes of finance. In page 86 of the annual report income statement of Wesfarmers is mainly depicted, which contains description of the i mpairment expense enlisted in total expenses. Besides, in page 97 of the annual report mainly depicts the notes of expenses, which contains the impairment expenses listed by the company. Filip, Jeanjean and Paugam (2015) stated that impairment loss is mainly recorded for disclosing the loss in value, while the company conducts no actual cash outflow. Depiction of the changes in goodwill is portrayed in page 102 of the annual report. Figure 2 mainly states the division of impairment expenses recognised by Wesfarmers for Target. The impairment expense of Target is mainly mentioned in the page 118 of annual report, which is adjusted in goodwill and plants. Moreover, around $1,208 million is depicted as goodwill revaluation, which mainly states the change in current strategic plan of Target (Wesfarmers.com.au 2017). Moreover, decrease in the overall plant and equipment is conducted to depict the overall loss incurred from revaluation. Jordan and Clark (2015) stated that companies to depict accurate value of the non-current assets mainly conduct revaluation of assets. Moreover, Wesfarmers also listed impairment expenses conducted on Curragh by revaluing the predominantly plant, vehicles and equipment. Depicting the impact asset write-down had on profitability of Wesfarmers: The overall impairment expenses mainly decreased the overall profitability of the company for current fiscal year. In addition, the impairment expense mainly increased the total expenses incurred in the income statement. Moreover, decline in revaluation of plant and goodwill could be witnessed in balance sheet. The asset write down had impact on both income and balance sheet statement of Wesfarmers. Linnenluecke et al. (2015) mentioned that impairment expense are non-cash spending, which has no effect on cash flow statement of the company. In addition, the news of more than 2 billion in impairment loss has negatively reflected on the share price of Wesfarmers. Lastly, the impairment loss mainly decreased the net profit of the company from $2,440 in 2015 to $407 in 2016 (Wesfarmers.com.au 2017). Depicting the impact of investment in Target on the financial performance of Wesfarmers: The overall figure 3 mainly states the investments conducted by Wesfarmers in Target and performance generated from the venture. However, in 2016 the overall return on capital employed went negative to 8.2, which was due to the declining profits achieved by the company. In addition, negative EBIT of 195 incurred by Target mainly resulted in profit reduction of Wesfarmers. This decline in EBIT mainly included the restriction provision of $145 million, but excluded the $1,266 million of non-impairment cash (Wesfarmers.com.au 2017). This change in the EBIT mainly states ability of the company to generate higher revenue, which in turn hampers Wesfarmers annual profits. The loss and impairment generated by Target mainly declined both its revenue and profits of Wesfarmers for 2016. Malone, Tarca and Wee (2015) mentioned that impaired lose incurred by companies does not reflect on the actual cash flow, while net profits decline for the fiscal year. This fall in non-tangible assets such as g oodwill mainly depicts the change in strategic move of the company, which does not project the required future growth. Thus, the evaluation of the annual report mainly states that the investment in Target is mainly a liability for Wesfarmers, which is mainly degrading the creditability of the company. In addition, the losses in impairments have negatively reflected on the share price of the company, as shareholders are uncertain of the growth prospects (Nugent, Pomelnikov and Webb 2017). Depicting the impact of Woolworths profit after investment in Masters: The annual report of Woolworths mainly depicts the discontinuation in the operations of Master, which was due to increased loses incurred by the subsidiary. In addition, figure 4 mainly depicts the overall decline in EBIT of Master, which contributed negatively to the overall profits of Woolworths. Moreover, exiting the overall Masters could inflict a total loss of $1.89 billion (Woolworthsgroup.com.au 2017). In addition, the declining profits of Masters negatively reflected on the overall income statement of Woolworths for 2016. In addition, the loss from discontinued operations, $3,188, was the main expense, which reduced the overall profits of the company. Roberts (2013) mentioned that losses from subsidiary companies are directly reflected on the overall performance of the parent company, which in turn reflects on the strategic move adopted by the management. Figure 5 mainly depicts the negative impact of discontinued operations, which increased impaired expenses of Woolworths for 2016. The impairment store cost of $3,005.1 was mainly incurred in 2016, which declined the overall profits of Woolworths for 2016 (Woolworthsgroup.com.au 2017). Vicentijevic, Jovic and Petrovic (2015) cited that impairments expense of plant and machinery and degraded value of its noncurrent assets, which negatively reflects on financial performance of the company. Thus, in page 99 and in 56 overall depiction of investment in Masters could be identified. In addition, it mainly states that Woolworths is mainly discontinuing the operations in Master, which is hampering overall profitability of the company. Reference: Darrough, M.N., Guler, L. and Wang, P., 2014. Goodwill impairment losses and CEO compensation.Journal of Accounting, Auditing Finance,29(4), pp.435-463. Filip, A., Jeanjean, T. and Paugam, L., 2015. Using real activities to avoid goodwill impairment losses: Evidence and effect on future performance.Journal of Business Finance Accounting,42(3-4), pp.515-554. Jordan, C.E. and Clark, S.J., 2015. Do Canadian Companies Employ Big Bath Accounting When Recording Goodwill Impairment?.International Journal of Economics and Finance,7(9), p.159. Linnenluecke, M.K., Birt, J., Lyon, J. and Sidhu, B.K., 2015. Planetary boundaries: implications for asset impairment.Accounting Finance,55(4), pp.911-929. Malone, L., Tarca, A. and Wee, M., 2015. Non-GAAP earnings disclosures and IFRS.Accounting and Finance. Nugent, J.H., Pomelnikov, A. and Webb, K., 2017. Intangibles: The Impaired Accounting Challenge. Roberts, P.W., 2013. The profit orientation of microfinance institutions and effective interest rates.World Development,41, pp.120-131. Vi?entijevi?, K., Jovi?, Z. and Petrovi?, Z., 2015. The impact of impairment of receivables on the reality of financial reporting in the Republic of Serbia. Wesfarmers.com.au. (2017). [online] Available at: https://www.wesfarmers.com.au/docs/default-source/reports/2016-annual-report.pdf?sfvrsn=8 [Accessed 26 Jan. 2017]. Woolworthsgroup.com.au. (2017). [online] Available at: https://www.woolworthsgroup.com.au/icms_docs/185865_annual-report-2016.pdf [Accessed 26 Jan. 2017].

Civil War North and South Similarities and Differences free essay sample

The north and south have always had different viewpoints upon their war. The north had battled because they needed to protect their unity. The south had fought to protect slavery and to keep their own state rights. Both sides had their reasons for battle. Now even though they did battle for different reasons, both sides also had thought that were similar to the other’s. Whether this is view is upon battle tactics or economical advances, the ideas might have been extremely similar. Unbeknownst to the other side, the ideas could easily be compared. Of course, they were many thoughts that were the exact opposite of what the other side was thinking. This essay will help you understand the similarity and differences of the viewpoints of the North and the South. The North was fighting so that they could protect their country and wanted to end slavery. The North at first was fighting the South because they had begun the war, not for the abolishment of slavery. We will write a custom essay sample on Civil War: North and South Similarities and Differences or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Most of the North, including the President himself, was fine with slavery. It Document 1, President Lincoln states that he has no problems with slavery as long as it stays within the states it has already been a part of and not into any new territories. Both sided of this war were trying to fight for the general thing, their freedom of rights. They battled to keep unity within their country. Soon, the President realized that slavery was the reason that the country was being torn apart and finally decided to write the Emancipation Proclamation. The South was fighting because they wanted to keep slavery and the state rights they created after they seceded from the Union. The south seceded from the north because they were tired of complaints from the north about slavery. The seceded states decided to form their own country called the Confederate States of America. These created their own Constitution and created new governments and military. Their federal views were the same it was only the matter of slavery that had divided the South. After the Emancipation Proclamation, many southerners had hatred for the north, but they could not do anything because the Confederate Constitution was abandoned and the country was whole once again. The similarities between both â€Å"countries† were minimal. The ones that did exist however were crucial. For example, the most important one was that both countries were fighting over slavery and state rights. Of course, they views on these topics is a difference. Another similarity is military tactics. Both sides had amazing commanders and both knew many tactics. Once again, a  the tactics were different but either way brilliant. The standards for getting soldiers were also the same. Both sides had set a drafting law to make sure their soldier count would increase. Now, the similarities are a short amount but they are extremely important. Of course there are many more differences in this rebellion. The most important difference between the two sides is their view on slavery. The Union has two different views upon it. They believe that it is fine but only if it does not enter new states.The other view was that it should be rid of completely. On the Confederate side, the view was the same all over: slavery is the only way of life for them. In one document, this views are all stated by 2 Union soldiers, and one Confederate general. Also, their economy was another problem. The North was an industrial wonderland. The South needed agriculture to fuel their economy