Tuesday, May 26, 2020
Why Everybody Is Talking About Essay Topics California Bar Exam...The Simple Truth Revealed
Why Everybody Is Talking About Essay Topics California Bar Exam...The Simple Truth Revealed Read the very first and last paragraphs of each essay before you start. With just a little creativity it is possible to summarize entire courses into a couple of word acronyms! Pick up the very first outline and have a look at the way that it is organized, the way the headings are set up, etc.. Produce mnemonics for all of the rules with various elements. If you're taking a review program, look over your syllabus and place your mini-outlines in the order they will be dealt with in class. How you're feeling about your performance doesn't indicate whether you passed. When you're writing essays, state the entire rule even in the event you see only 1 element of the rule that will apply. There are specifics you must know for essay writing, which you'll find in model essays. You don't have to be an expert designer to produce a superior small business card. You may help it become an effective advertising tool by avoiding these frequent small business card mistakes. A business card is among the most crucial and cost-effective advertising tools a business has. An inadequate high quality card implies a company that will have poor high quality services and products. More frequently than not, the evolution of technology won't lead to any monetary result in the brief term. Then you'll begin to create reasons why you would like to do it, making the entire process less stressful. Developing technology isn't like practicing law utilizing the billable hour. Find out how to use effective legal writing strategies to your benefit. Especially on the nights before the 3 test days Figure out what sort of sleeping schedule works best for you, and earn a commitment to stick with it. Once you have studied for a couple weeks, revisit your schedule and make certain it still seems appropriate and realistic. This diet is made for weight reduction, but it is going to clear up your mind, make you sharper, and supply you with more energy for whatever your task could be. Put in the job, make an effort not to stress out and have confidence that you've completed the best that you could do. It took me some time to learn to write in this way. You've got to assu me you're writing the answer for a person who knows nothing about the law so as to acquire top grades. Be ready to laugh or cry. Barbri has a fairly good MBE program named StudySmart that's included when you sign up that you may download or merely utilize directly on their internet website. The program is intended to increase exam performance throughout the board, with a specific boost for people of color and women. This system sounds really excellent! The iPod rental program is intended to help you take the lectures with you, wherever you choose to study. 1 approach to do that is to create the exam unreasonably tough for would-be competitors to pass. The program was made to increase exam performance on the other side of the board. That said, obtaining some Bar subjects below your belt makes the preparation process seem a little more manageable. If you literally are not able to afford to buy sample written materials and your state's bar doesn't offer completely free samples, look to a different state bar to find out if it has posted some samples. It goes without saying that you ought to be taking abar exam study training course. Do not be scared to increase or lower your study time. Help yourself by looking at just what the test covers and how it's graded. Second, maintain your wellbeing through the plan of study. To start with, nobody can predict the bar exam. After all, it is a requirement to be an attorney! Again, unless you're interested in this region of law, you likely don't will need to take this. Everyone who would like to practice law in the usa has the sword of Damocles hanging above their heads the Bar Exam. For that reason, it's well worth it to study the absolute most highly tested California distinctions. Encourage yourself to take part in the hobbies and activities you like. Review even the ones that you got right. Students lead busy lives and frequently forget about an approaching deadline.
Sunday, May 17, 2020
Organizational Structure Essay - 1589 Words
Organizational Structure Introduction In this paper we will be talking about organizational structure and cultures, and what strategies Ken Dailey will have to consider as he starts building on the team concept in the company. We will also talk about how to keep Green River moving forward in the facility and organizing the planning to make them successful. Organizational Structure Organizational structure is a formal relationship between management and the employees. It is a way to motivate the employees and get them to working. It is also away to get employees to follow the company goals, and work together as a team. To make an organization work they need to have an organized structure to be able to run the company. The missionâ⬠¦show more contentâ⬠¦There has been many company failures do to taking to change the organizational culture. This is because of miscommunication on how the changes will affect the values the company wants. Strategic values are just as important as the mission statement and vision of the company. Ken Dailey will have to keep this in mind if he is determined to make the team concept work in his plant. We all know that he will not be able to make a mirror image of Aberdeen at the Green River plant. But there are a lot of things that can be done to make his company a team concept place. And with the new pl ants that are getting built he will be able to mirror Aberdeen as these will be new, where as Green River has been opened for a long time. So he will have the new companies to look forward to making in to team concept plants. Recommendations Ken Dailey will have to have strategies to consider as he works on building intergroup relationship. 1. He will have to develop communications better than what the plant hows now, to get through to the union and employees. 2. He will need to communicate to them all as to how the restructuring will be done so that they all understand. They will need to know how this will affect the jobs they are doing. 3. After getting the communication going hopefully that employees will be motivated and encouraged to get some input about this processes. 4. Diversity andShow MoreRelatedOrganizational Structure763 Words à |à 4 PagesIntroduction It is essential to be conscious of your company s organizational structure because it exposes information concerning who has authority over whom; how and why a company splits the workload by specific people and by groups/teams. Understanding your organizational structure can also reveal important cross-functional relationships to coordinate work efforts for optimum results. It can show where breakdowns can occur in the hierarchy and assist in developing solutions for increasedRead MoreOrganizational Structure4097 Words à |à 17 Pagesorganization structures and identify the type of organizational structure that do you thinks suitable for your selected organization? Organizational structure â⬠¢ Organizational structure is the way in witch an organizationââ¬â¢s activities (job tasks) are divided, organized and coordinated. â⬠¢ Organizational structure is the way in which and work, authority resources of an organization have been divided among members. Types of organizational structure ââ" ªRead MoreOrganizational Structure And Functional Structure999 Words à |à 4 PagesFor traditional organization structures, departmentalization means that ââ¬Å"how to group work positions into formal teams or departments that are linked together in a coordinated wayâ⬠(Victoria management school, 2010, p. 272). These decisions have three types of organizational structure: functional, divisional, matrix and hybrid structures. The definition of functional structure is that making the groups which get the people who have the similar skills together for the similar tasks (Schermerhorn,Read MoreOrganizational Structure Paper1161 Words à |à 5 PagesOrganizational Structure Paper MGT 230 Organizational Structure Paper The selected organization for the topic is AAA Remodeling AAA Remodeling is a construction company that focuses on remodeling of residential homes along with weatherization on commercial and residential buildings. Description of organizational structure of AAA remodeling will be given. Two other organizational structures will be selected for the use of contrast and comparison. The organizational functionsRead MoreDisadvantages Of Organizational Structure811 Words à |à 4 PagesOrganizational structure is a framework used to define the hierarchy of an organization. ââ¬Å"An organizationââ¬â¢s structure depends on a number of factors, including culture, top managementââ¬â¢s preferences, the number of employees, geographic dispersion and the range of a companyââ¬â¢s products and servicesâ⬠(Walston, 2014, p. 274). Also, it dictates individual job, its function, workflow and reporting system within the organization. This structure is developed to operate the organiz ation efficiently and obtainRead MoreManagement and Organizational Structure1043 Words à |à 5 PagesOrganizational Structures Ahmed Bassyouni University of Phoenix Sep 28, 2010 William Noble Some organizational theories could explain the Enronââ¬â¢s failure. Looking at the organizational structure and management of Enron, The structures were flat before the bureaucratic structure developed, then the bureaucratic structures developed in order to increase control. There were vertical structures where there was high level of control and according to theories the organizational circle is movingRead MoreOrganizational Structure Of An Organization Essay1629 Words à |à 7 Pages1.2 At least two different organizational structures are identified, described, and compared in terms of their design principles. Ans: - 1. Organisational Structure ââ¬â It is a structure which is used to elaborate ranking in an organisation. It is also define as an organizational structure which defines how activities such as task portion, division and guidance are directed towards the achievement of organizational purposes. 2. There are different types of organisationalRead MoreOrganizational Design and Organizational Structure Essay1427 Words à |à 6 PagesORGANIZATIONAL DESIGN AND ORGANIZATIONAL STRUCTURE An organization is a pattern of relationships-many interwoven, simultaneous relationships- through which people, under the direction of managers, pursue their common goals. These goals are the products of the decision - making processes. The goals that managers develop through planning are typically ambitious, far-reaching, and open-ended. Managers want to ensure that their organizations can endure for a long time. Members of an organizationRead MoreOrganizational Structure And The Organization789 Words à |à 4 PagesOrganizations differ from one another in various ways, and that is stated in their mission and vision statement as well as their goals. Every organization has a set pattern that helps to establish the structure on which it will accomplish the goal of the business. According to Prodanciuc, organizational structure is the fundamental concept that helps the organization be organized and administrated. The organizing takes place at the beginning of the organizationâ⠬â¢s existence and it means providing everythingRead More Organizational Structures Essay799 Words à |à 4 Pagesis known as the organization structure formally defined by Wikipedia (2006) as, the way in which the interrelated groups of an organization are constructed. From a managerial point of view the main concerns are ensuring effective communication and coordination. In respects to project management there are three primary organizational break downs they are functional structure, pure project structure, and matrix structure. We will take a look into each of these structures to better identify the similarities
Friday, May 15, 2020
How Much Is the Per Capita Money Supply in the U.S.
If all the money in the US was divided up evenly and given to every American over 21 or so, how much would each person get? The answer isnt completely straightforwardà because economists have many definitions for what makes up the money supply. Defining the Money Supply Measures In terms ofà deflation and how it can be prevented,à there are three main definitions economists have of the money supply. Another good place for information on the money supply is The Federal Reserve Bank of New York. The New York Fed gives the following definitions for the three money supply measures: The Federal Reserve publishes weekly and monthly data on three money supply measures ââ¬â M1, M2, and M3 ââ¬â as well as data on the total amount of debt of the nonfinancial sectors of the U.S. economy... The money supply measures reflect the different degrees of liquidity ââ¬â or spendabilityà ââ¬â that different types of money have. The narrowest measure, M1, is restricted to the most liquid forms of money; it consists of currency in the hands of the public; travelers checks; demand deposits, and other deposits against which checks can be written. M2 includes M1, plus savings accounts, time deposits of under $100,000, and balances in retail money market mutual funds. M3 includes M2 plus large-denomination ($100,000 or more) time deposits, balances in institutional money funds, repurchase liabilities issued by depository institutions, and Eurodollars held by U.S. residents at foreign branches of U.S. banks and at all banks in the United Kingdom and Canada. We can figure out how much money there is in the United States per person over 21 by taking each measure of the money supply (M1, M2, and M3) and dividing it by the total population of people who are 21 and older. The Federal Reserve states that in September 2001, the M1 money supply stood at 1.2 trillion dollars. While this is a little out of date, the current figure is close to this, so well use this measure. According to the U.S. Census Population Clock, the U.S. population currently stands at 291,210,669 people. If we take the M1 money supply and divide it by the population, we find that if we divided M1 money up equally each person would get $4,123. This doesnt completely answer your question, as you wanted to know how much money there would be per person over the age of 21. Infoplease reports that in the year 2000, 71.4% of the population was above the age of 19. This implies that right now there are around 209,089,260 people in the United States who are 20 or older. If we split up the M1 money supply among all those people, they would each get around $5,742. We can do the same calculations for the M2 and M3 money supplies. The Federal Reserve reports that the M2 money supply stood at $5.4 trillion in September 2001 and M3 was at $7.8 trillion. See the table on the bottom of the page to see what the per capita M2 and M3 money supplies are. Per Capita Money Supply Money Supply Type Value Money Supply Per Person Money Supply Per Person Over 19 M1 Money Supply $1,200,000,000,000 $4,123 $5,742 M2 Money Supply $5,400,000,000,000 $18,556 $25,837 M3 Money Supply $7,800,000,000,000 $26,804 $37,321
Wednesday, May 6, 2020
Teenage Pregnancy During Adolescent Years - 950 Words
Pregnancy During Adolescent Years Going through school can be a difficult time for children, especially during their adolescent years. The most difficult part of high school is dealing with peer pressure and the constant pressure of having sex. As children go through life and generations go in and out of the school system it is becoming more common for teens to partake in sexual activities. It is said that 47% of all high school students are sexually active and have been with more than one sexual partner. Unfortunately, this activity is something that does not discriminate. In-fact, it can be seen in all genders, races, and communities. Being subjected to the pressures of sex is something that all teens should be prepared for. Talking with your parents and being aware of the consequences could alter the adolescents desire to participate in such activities (Sex-Speaking to Children and Teenagers About Sex, n.d.). There are many different reasons why adolescents want to partake in these activities including the thought of fitting in. Thinking about making such a decision is beyond fitting in, in-fact there are many consequences that come along with sexual activities (Sex-Speaking to Children and Teenagers About Sex, n.d.). Before a child decides to partake in these activities, they need to understand what can happen and who all it affects. Teen pregnancy is one of the one the top reasons for girl dropouts (Van-Pelt, 2014). Statistics show that approximately 50% of teenShow MoreRelatedTeenage Pregnancy : A Social Issue1551 Words à |à 7 PagesTeenage pregnancy rates have been declining in the United States, but when compared to pregnancy rates in other industrial countries such as Canada and the United Kingdom they are still relatively high. (Office of Adolescent Health, 2016). Teenage pregnancy is defined by UNICEF, as an adolescent between the ages of thirteen to nineteen becoming pregnant. (UNICEF Malaysia Communications). Teenage pregnancy is viewed as a social issue because of the way it affects a countryââ¬â¢s economy, the mother andRead MoreEffects Of Teen Pregnancy On Teenage Pregnancy1620 Words à |à 7 Pagesassociated with negative consequences for the adolescent parents, their children, and society,â⬠(The Office of Adolescent Health, U.S. Department of Health and Human Services). Teenage females associated with childbearing expose themselves to many risks and negative effects that can affect their future. Females result with many consequences due to teenage pregnancy. This paper will strictly focus on the effects females experience through teenage pregnancy. The reader will be able to develop an overallRead MoreTeenage Pregnancy Rates Among Ethnicities1059 Words à |à 5 Pages Teen Pregnancy Rates Among Ethnicities Dr. Maria Reid Florida International University Friday, June 17, 2016 Vanessa Romano Stephanie Maquieira Teenage pregnancy has been viewed as an issue for many years, not only for teenage mothers but for babies as well. Much importance has been placed on this subject for the reason that although these rates are declining, they remain elevated. The United States represents over 600,000 American teen pregnancies every year, making this the highestRead MoreEssay on Sexually Active Teens1287 Words à |à 6 Pagesconsequences of becoming sexually active during adolescence can include pregnancy, sexually transmitted diseases, and depression. One obvious consequence teens face when they become sexually active is pregnancy. Pregnancy at any age can be taxing on the body, and spirit. However, adding in a third factor-lack of maturity in most adolescents-can create a disastrous combination. According to an article titled Teen Pregnancy: Overview, Consequences of Teen Pregnancy, found on Womenââ¬â¢s Health Channel, theRead MorePregnancy Rate Of Pregnancy During Adolescence986 Words à |à 4 Pagesearly exercise of sexuality in adolescents and thus to early pregnancies. Pregnancy during adolescence is a topic of great interest in all sectors of society, and across the world. Adolescence is a period of life in which the individual acquires the reproductive capacity, psychologically passes from childhood to adulthood. Journal of Adolescent Health conducted research on pregnancy rates, outcomes of birth and abortion among 15-to 19 years old and 10- to 14-year olds in all countries (Gilda, 2015)Read MoreAdverse Health Effec ts of Adolescent Pregnancy Essays1451 Words à |à 6 PagesAdolescent pregnancy is a very important health issue worldwide. When adolescents who, are often physically and mentally unprepared to bear a child are become mothers it has astoundingly negative outcomes for the mother. Including bad personal outcomes adolescent mothers often give birth to children with increased health issues when compared to a healthy adult mothers. Because of the negative outcomes associated with adolescent pregnancy, the issue should be addressed worldwide. Adolescent mothersRead MoreTeenage Pregnancy Essay1238 Words à |à 5 Pageswhat most people say, or think, when they hear about the pregnancy of an adolescent girl. Early pregnancy, commonly referred to as teenage pregnancy, is an ongoing crisis throughout the world. However, the United States has the highest rates of teen pregnancy in the world. Since its peak in 1990, teen pregnancy rates have declined by half, but they are still fairly high. Ac cording to the National Campaign to Prevent Teen and Unplanned Pregnancy, ââ¬Å"roughly one in four teens girls in the U.S. will getRead MoreIssues on Teenage Pregnancy Essay1645 Words à |à 7 Pagesto scratch the surface that lies beneath the complex issues of teenage pregnancy. There are many adverse concerns that encompass teen pregnancy, to which society has even developed its own views upon. Concerns that develop from adolescent pregnancy can have negative impacts for teenage parents, children, and even society. According to Furstenberg, ââ¬Å"In 1995, in his State of the Union address, President Bill Clinton singled out teenage childbearing as ââ¬Å"our most serious social problemâ⬠. According toRead MoreEssay on Implications of Teenage Pregnancy in the United States1457 Words à |à 6 PagesAccording to experts approximately 9 percent of Unite State teenagers between the ages of 15 and 19 become pregnant every year. And even though some studies have shown that the incidence of teenage pregnancy has generally been in decline since 1991, the causes and effects of underage childbearing has continued to be a big burden on families, the public and government. Babies having babies is the simplistic way that some people have described the specter of having a baby while teenager are unpreparedRead MoreTeen Pregnancy And Public Perception1498 Words à |à 6 Pagesliterature review of teen pregnancy and public perception. The chapter will begin by examining the decrease of teen pregnancy in America. It will transition to understanding the emotional effects on teen mothers and depict how a pregnant teenââ¬â¢s life could be altered. It will conclude by discussing how the topic of teen pregnancy has caused the President of the United States to take a closer look. This chapter will end with a summary of my research findings. The Office of Adolescent Health analyzed the
The E Commerce And Online Auctions Essay - 962 Words
Market Analysis The E-Commerce and Online Auctions industry has exploded over the past decade. Lured by the ease of ordering at home and ability to quickly compare prices and product reviews among retailers, many consumers are increasingly choosing to shop online over purchasing products at brick-and-mortar locations or via mail-order catalogs. RunWayMe will be part of the growing trend with a unique concept of selling the latest celebrities look-a-like outfits at affordable prices. Although this concept has being shown in magazines, such as Instyle and People Magazine, there are no store that exclusively sell an entire outfit. In addition, RunWayMe will offer single items such as: tops, bottoms, dresses, and blazer. Target Market The conventional wisdom is that women drive shopping trends, since they control up to 80% of household spending. Fifty-seven percent of women made a purchase online in 2013. To be more specific, RunWayMeââ¬â¢s target market is millennials women(clothing sizes 0-8, footwear sizes 5-10), those consumers aged 20 to 34, remain the key age demographic for online commerce, spending more money online in a given year than any other age group.They spend around $2,000 annually to purchase 64 garments. This, despite having lower incomes than older adults, they dominate 21% of online clothes shopping market. With 5% of 21% RunWayMe can be successful. Also it projected that, in any given six month period, more than half of shoppers who make an online purchase willShow MoreRelatedE Commerce And Online Auctions2159 Words à |à 9 PagesThreat of New Entrants The e-commerce and online auctions industry is highly fragmented, with a large number of independent players occupying 78.2% of the market. With a low concentration, the two major players, Amazon and eBay, account for only 21.8% of the e-commerce and online auctions market. This indicates low barriers to entry as it not difficult for prospective competitors to establish an online shopping platform. Additionally, there are few specific skills required to participate in theRead MoreWebsite Security for E-Commerce Businesses Essay1658 Words à |à 7 PagesBefore starting any E-commerce business the owner have to make sure that his/hers website has all kind of security systems which provide absolute safety for customers and the owner himself. Nowadays, online robberies have become the most common. Every single day, hackers attack thousands of web sites in the hope of a good profit. among the most important elements of the protection should be as following: â⬠¢ Security Hosting supposed to include Bandwidth (to maintain E-commerce traffic), a large DiskRead MoreOnline Shopping And Mobile Transactions993 Words à |à 4 PagesDEFINITION E-COMMERCE Today, consumers steadily use multiple devices for online shopping and mobile transactions rise steeply. The e-commerce market has transformed the way businesses are managed, conducted and executed, locally or globally. Earlier with the Internet, success in retail was said to be depending on location. But at present, the Internet is said to be a global marketplace, and have come up with even the tiniest retailer a national - if not a global existence. The span of the e-commerceRead MoreE-business: Easy Learning Outcome1588 Words à |à 7 PagesChap14: E-Business Multiple Choice 1. What is the buying and selling of goods and services over the Internet? A. E-business B. E-commerce C. E-market D. E-mall Ans: B Level: Easy Learning Outcome: 14.1 Response: This is the definition of e-commerce. 2. What is the conducting of business on the Internet, not only buying and selling, but also serving customers and collaborating with business partners? A. E-business B. E-commerce C. E-market D. E-mall Ans: A Level: Easy Read MoreEbay: Facing The Global Challenge Essay1107 Words à |à 5 PagesExecutive Summary: The e-commerce industry has become a major player in the global retail environment. E-Bays large operating history has allowed the company to build a social capital of internet buyers and sellers that has now become its competitive advantage. However, intense competition in e-commerce has lead major players to lead expansion efforts in foreign markets where growing economies exist and the number of internet users is abundant. As a facilitator of online buyer-seller transactionsRead MoreRivalry Of The Global E Commerce Market1371 Words à |à 6 PagesRivalry in the Industry: (Medium to High) E-Bay is one of the dominant players in the global e-commerce market; but because of low entry barriers E-Bay is currently facing competition in its different market segments. Therefore, this market is full of competitors such as Amazon, Craigslist, Yahoo! Auctions, and other new players such as Alibaba, Jet.com and Overstock.com. The battle between e-commerce players engage in price- based competition to persuade buyers, therefore these players limit theirRead MoreEbay Inc. ( Ebay )1363 Words à |à 6 Pages(EBAY) is a leading global commerce platform that enables individuals and businesses to buy and sell products online. Over the past 20 years, it has become one of the largest online marketplaces, with over 159 million active users around the world and more than 800 million items for sale. EBayââ¬â¢s vision is ââ¬Å"one that is enabled by people, powered by technology, and open to everyoneâ⬠(What We Do). EBay runs a more decentralized commerce system than Amazon and oth er e-commerce companies. Their purposeRead MoreQuestions On E Commerce Fraud1221 Words à |à 5 PagesE-commerce fraud refers to any type of scheme that uses websites, emails, or any Internet related function in order to present fraudulent solicitations, steal personal information, conduct fraudulent transactions, or transmit money from bank to bank or to other cyber criminals. Fraud is not exclusive to credit or debit cards and criminals have become more sophisticated in their usage of malware in order to take over online banking logins via consumersââ¬â¢ phones, tablets and computers. The stolen bankingRead MoreRivalry Of The Global E Commerce Market1496 Words à |à 6 Pagesplayers, is one player very dominant or all equal in strength or size. E-Bay is one of the dominant players in the global e-commerce market; but because of low entry barriers E-Bay is currently facing competition in its different market segments. Therefore, this market is full of competitors such as Amazon, Craigslist, Yahoo! Auctions, and other new players such as Alibaba, Jet.com, Groupon and Overstock.com. The battle between e-commerce players engage in price- based competition to persuade buyers, thereforeRead MoreForms and Classification of Online Business1729 Words à |à 7 Pagesclassification of online business According to (Adam, Z.R.), the major different types of e-commerce (B2B) Business-to Business, (B2C) Business-to-Consumer, (B2G) Business-to-Government, (C2C) Consumer-to-Consumer and M-commerce which is mobile commerce. Business-to-business is simply e-commerce that is present between two businesses. It is said that it is the fastest growing type of e-commerce, much faster than B2C. It is a type of e-commerce wherein two businesses transact with each other online. About
Northern Territory Aboriginal Health â⬠Free Samples to Students
Question: Discuss about the Northern Territory Aboriginal Health. Answer: Introduction Non- Indigenous people of Australia get the advantage of all the advanced medications whereas the indigenous people of Australia are deprived of such advanced medications. The social, economic and cultural factors become the main reasons for the poor health services that they get. They are very conservative in nature and their health acquires an important part in their life as through it, they determine their life aspects and control management their environment. They are vulnerable to many infections. The problem may be overcome by appointing indigenous people in the healthcare centre. Danilla Dilba Health Services is a health care centre that is controlled by the Aboriginal community. They provide culturally appropriate health care services and primary community services. Danilla Dilba Health Services was established in 1991 as a community controlled organizations (Daniladilbaexperience.org.au, 2017). They provide primary health care services to the Biluru communities residing in the Yilli Rreung Region of the Northern territory. The conventional owners of Darwin and Palmerston, the Larrakia people gave the name Danilla Dilba Biluru Butji Binnilutlum and the logo was also designed by an elder member of the Larrakia. The management committee is mainly constituted of the Aboriginal people residing in the Yilli Rreung Region of the Northern territory. The vision of the Danilla Dilba Health Services is to establish a society in which the health and the quality of the life of the Aboriginal and Torres Strait Islander equal to that of the non-indigenous Australians (Frendin Saunders, 2013). Their main objective is the improvement of the physical, mental, cultural well being of the biluru community. They have the objective to carry out a number of innovative primary healthcare practices among the different community of the Aboriginals (Kruavit, Fox, Pearson Heraganahally, 2017). The primary objectives include the delivery of the comprehensive health care services to the Aboriginals keeping in mind the cultural and social well being, promoting researches relating to the health of the Aboriginals. Their objective is to establish other healthcare organizations. The core values of the Danilla Dilba include the provision of equal, accessible, professional and high quality health care approaches. They ensure to provide an environment that will help to promote the safety, faith and respect. Health services and Organizations Danilla Dilba serves in five places and provides health care services to the Aboriginals of Australia. Knucky Street Clinic has GPs and Aboriginal Health Practitioners who provide a gold standard culturally appropriate and comprehensive primary health care. They also provide a comfortable environment for the aboriginal people (Healthdirect.gov.au, 2017). They have a family support worker who looks after patients with great care and helps in the prevention and early detection of the chronic disease. They also provide services to the homeless people and those who live in a camp in certain areas of Darwin and Palmerstone. A number of visiting specialists like the cardiologist, dietician, diabetes educator, sonographer, specialist physician and many are accessed by the Danilla Dilba clinics. Danilla Dilba Health services also provide guides who help the Aboriginals and Torres Strait Islander people who are suffering from the chronic diseases. They get help from the programs organized by them where the Aboriginals get easy access to the efficient care system. The mens clinic run by the Danilla Dilba Health Services have the male workers who provide a comfortable and culturally appropriate environment and treatment to the male patients. They focuses greatly on the early detection and treatment of many chronic diseases like cancer and heart problems and put forward their various care plans to the patients family. Palmerston Health Centre is another health care unit that provides a good and culturally preferable heath care practices to the patient and his family (Palmerstonmedicalcentre.com, 2017). Their objective is to provide the patient a complete care. Gumileybirra Womens Clinic provides female staffs who would provide help specifically to the women and children of the Aboriginal and the Torres Strait Islanders (Phcris.org.au, 2017). The immunization, check up facilities, education and the healthcare services for the children are specifically provided by the Child Health Unit. The oral health care and the education relating to problems of the mouth, early diagnosis and the treatment are focused by the centres dental clinic. The Emotional and Social Wellbeing Centre looks after the emotional support of the Aboriginals and the Torres Strait Islanders. Their main objective is to promote the psychological health of the Aboriginals (Healthinfonet.ecu.edu.au, 2017). They carry out two main programs namely, Bringing them Home and Dare to Dream in order to achieve their goals. The former focuses on the therapeutic services including the counselling of the stolen members and the families whereas the later is the program started mainly for the younger generation upto the age of eighteen (Calma, Dudgeon Bray, 2017). Their main motto is the development of the resilience among the younger generation and the improvement of their emotional health and promotes support to their families and carers. There are eight members in The Board of Directors who have tenure of three-years of management service and are elected by the members of the organizations. Anyone from the Yilli Rreung Region who has attained the age of eighteen is eligible to apply for the membership. They require to endorsing member for the membership application and the applicant requires to provide his personal details in the membership form. Danilla Dilba Health Services collaborate with other organizations to provide health services. Knuckey St. Clinic, Darwin, Palmerston Health Clinic, Palmerstone Family Centre, Mens Clinic, Darwin, Malak Clinic collaborate with them and provide efficient health care. Issues and challenges Danila Dilba Health Services faces many challenges in achieving their goals. The problem faced by them is the undersupply of the services provided by the DDHS and the options available are limited to provide the rehabilitation of the people who wants to quit drinking and smoking. The gap in the continuation of the support to these people has put this organization under great challenge (Weightman, 2013). The organization thus fails to provide the immediate support to them and they impose burden both to the society and on their own health. Clients who undergo detoxification seeks immediate rehabilitation which if delayed can cause serious health problems. The organization provides a narrow range of treatment which imposes a heavy burden on the organization (Territory, 2015). The houses in the NT are overcrowded which made the clients deprived from getting any immediate action. The organization failed to provide sufficient access of the aboriginals to the counseling and the trauma care unit. The organization could not provide support if a relapse occur post treatment because of the inadequate information provided by them. Critical Comments and Personal Reflection I chose Danila Dilson Health Services because I feel that this organization is putting great effort in the wellbeing of the life and health of the Aboriginals and the Torres Strait Islanders. I feel that the organization provide a friendly and cosy environment to the aboriginal people while providing medical help. They have segregated health centres for both the men, women and the child. They have grown significantly starting from only one centre to five centres at present. They carry out different different health care programs and community helth services irrespective of the age and sex. They help to bring the hope and trust to the aboriginals by supporting them and providing them culturally flexible health care. I can conclude from the above report that the Danilla Dilba Health Service helps to gain the confidence of the aboriginal people and took control over them through their various welfare programs and healthcare services for all the age groups. References Daniladilbaexperience.org.au. (2017).Danila Dilba Experience | Danila Dilba Experience.Daniladilbaexperience.org.au. Retrieved 30 August 2017, from https://www.daniladilbaexperience.org.au/ Frendin, J., Saunders, T. (2013). Footprints across the Territory. Kruavit, A., Fox, M., Pearson, R., Heraganahally, S. (2017). Chronic respiratory disease in the regional and remote population of the Northern Territory Top End: A perspective from the specialist respiratory outreach service.Australian Journal of Rural Health. Healthdirect.gov.au. (2017).Danila Dilba - Knuckey Street Clinic.Healthdirect.gov.au. Retrieved 30 August 2017, from https://www.healthdirect.gov.au/australian-health-services/service/30241421/darwin,0800/aboriginal-health-clinic/danila-dilba-knuckey-street-clinic Palmerstonmedicalcentre.com. (2017).Palmerston Medical Centre.Palmerston Medical Centre. Retrieved 30 August 2017, from https://palmerstonmedicalcentre.com/ Phcris.org.au. (2017).Division Project Grants Program (DPGP) Project Summary.Phcris.org.au. Retrieved 30 August 2017, from https://www.phcris.org.au/products/dpgp/view.php?prjnumber=95-0801.02 Weightman, M. (2013). The role of Aboriginal community controlled health services in indigenous health.Aust Med Student J,4, 49-52. Healthinfonet.ecu.edu.au. (2017).Social and emotional wellbeing (including mental health) - Aboriginal and Torres Strait Islander peoples Australian Indigenous HealthInfoNet.Healthinfonet.ecu.edu.au. Retrieved 30 August 2017, from https://www.healthinfonet.ecu.edu.au/other-health-conditions/mental-health Calma, T., Dudgeon, P., Bray, A. (2017). Aboriginal and Torres Strait Islander Social and Emotional Wellbeing and Mental Health.Australian Psychologist,52(4), 255-260. Territory, N. (2015). The Northern Territory Aboriginal Health Forum: A historical review.
Tuesday, May 5, 2020
Important Role of Accounting Standards-Free-Samples for Students
Question: You are to report on the processes used to make changes to Australian accounting standards. You will find a lot of information here at the AASB web site to get you started. Answer: Introduction Accounting plays very important role in the success of every business. Without the accounting no company can run smoothly and effectively. To maintain the accounting on uniform basis, the accounting standards board has been developed and it provides the guidelines as to how the accounting will be done and presented to the users of the financial statements with appropriate disclosures. In the given report, the main aim is to identify and ascertain how accounting standard is changed and what pushes the accounting board to change the accounting standard. With this aim, the report has been started with the executive summary detailing the aims of the report. Thereafter, the literature review has been conducted and detailed. In this it is mentioned as how Australian Accounting Standard Board incorporates the changes if any made by the International Accounting Standards and how the local issues specific to the country is considered by the respective accounting standard board has been detail ed. In the second part, the light has been focused on the Exposure Draft of Australian Accounting Standard 116 and it has been detailed as to how the same have impacted the accounting of companies and how it has majorly affected the companies with the high exposure to manufacturing companies. Thereafter, the report has been ended up with the proper conclusion and the appropriate recommendation. Literature Review With this literature review, the process relating to changes in the accounting standards has been explained and the discussion has been mainly for the Australian Accounting Standards and how it incorporates the changes of International Accounting Standards and also change according to the local issues of Australia itself. Australian Accounting Standard How AASB Incorporate changes to International Accounting Standard AASB is defined as the Australian Accounting Standard Board which sets the accounting standards prevalent and mandatory for the companies operating in Australia. As per the accounting principles, financial statements of all the companies whether operating within Australia or outside the Australia, shall be inconsistent with the International Financial Reporting Standards so as to give uniformity in the prepared financial statements of the companies (AASB, 2017). At the very first, when the Australian Board has adopted the International Financial Reporting Standards as the Accounting Standards, the Australian Accounting Standard Board has accepted the accounting standard with few modifications with deleting the extra disclosures and adding some options. The first adoption has been started in the year of two thousand and five and thereafter the process of adoption has started with the modifications. But in the year of two thousand and seven, the Australian Accounting Standard has decided to adopt the International Financial Reporting Standard as issued by the International Accounting Standard Board as it is without any reductions but have decided to adopt them with the additional disclosure requirements (Zeff and Nobes, 2010). The Australian Accounting Standard Board has the defined standard setting process. The process starts with the identification of the issue which has come across the business community and the other communities at large as to how the same is required to be dealt with the accounting purpose and the preparation of the financial statements thereon. Although there are three ways through which the technical issues are addressed. In this heading, two ways have been discussed. First is the identification of technical issue by the International Accounting Standards Board or the International Financial Reporting Standards Interpretations Committee. The Australian Accounting Standard has adopted the International Accounting Standards in the year of two thousand and five and accordingly if any technical issue arises from the International Accounting Standard Board, it gets included in the Australian Accounting Standard Board and gets embedded in the Work program. The work of the Australian Accou nting Standard Board is that it closely monitors the activities of the International Accounting Standard Board and considers the relevant issue accordingly. The second way through which the technical issue of consideration is defined is that the Australian Accounting Standard Board itself identifies the issues and these are normally identified by the staff and members of the accounting standard board. Thereafter, the issue so identified is referred to the International Accounting Standard Board or the International Financial Reporting Interpretations Committee for the consideration. The second that comes into place is the adding of issue to the agenda of the meeting when it will be held (AASB, 2017). The adding of issue to the agenda will help the board members and the staff to discuss the issues in detail in conjunction with the happenings at the International Accounting Standards Board and forward the issue for further. The third stage that comes into picture is to research the ad vantages and disadvantages of the issue and disclosing whether the same will be in benefit for the country or not like in order to have the relevant financial information the accounting standard one hundred and one on presentation of the financial statements have been issued so as to equip the users of the same to have more and more information of the company. After researching about the issue and considering the same in detail, the issue is then made available to the stakeholders, business communities, Government and other individuals in the form of the Exposure Draft (Gordon and Gallery, 2012). Stakeholders are defined as the persons or group of persons including the body corporate and the artificial judicial person who are concerned with the issues and in normal terms have stake in the issue. Through this exposure draft, all the stakeholders including the Government give their suggestions on each and every clause that is mentioned in the exposure draft and each and every suggesti on of the stakeholders are discussed in detailed (Nobes 2011 and Nobes 2012). After having the due discussion and consideration of the issues of the stakeholders and their suggestions also, the Australian Accounting Standard Board issues the Accounting Standard. One stage is also there after consulting with the stakeholders and before finalizing it as the accounting standard. This stage includes the reference to the International Accounting Standards Board. Simultaneously if the International Accounting Standards Board passes all the discussion and the arguments then the accounting standard is made applicable with all the necessary modifications as per the need of the stakeholders and necessary modifications made by the International Accounting Standards Board (Christenen, 2015 and Stoddart, 2011). In this manner, the Australian Accounting Standard Board incorporates changes to International Accounting standards into the Australian Accounting Standards so as to bring the uniformity in the preparation and presentation of the financial statements across the globe (Tutticci, 2014). How AASB incorporate Australian issues to Accounting Standards: In this heading the third way as to how the Australian accounting standard is developed and made applicable for the business community of Australia is discussed. Under this, the identical issue is identified by the companies and the organizations of the Australia including the individuals who are working under the proprietary firms. They provide the Australian Accounting Standard Board with the issue which they are facing in the accounting treatment of some transactions like how to value the property plant and equipment and how much useful life shall be taken so as to depreciate the value of the asset over the period of time. These local issues are addressed by the Australian Accounting Standard Board in the same manner in which they have themselves identified the technical issue. They again made the issues and draft of the Australian accounting standard available to the stakeholders including the Government and individu als as to come up with the proper suggestion and the considerations (AASB, 2017 and Hail, 2010). After having the due considerations and suggestions, the Australian accounting standard board incorporates the same into the accounting standard and made it applicable from that date only. Report Impact On Accounting Accounting Standards are backbone of every entitys accounting to maintain the uniformity in Financial Reporting. Every country has its own accounting standards which have been originated from International Accounting standard with certain changes to it according to the geographical and economical condition of that particular country. Accounting treatment defines in the Accounting Standards has to be complied by entity while doing accounting in relation to the item for which Accounting Standard formed. Any change in Accounting Standard results in change in accounting treatment and thus, accounting of an entity also changes. One of the major examples to analyze this change has been taken into consideration in preparation of this report i.e. Australian Accounting Standard Board 116 / International Accounting Standard Board 116 (SACE, 2011). Changes in IAS 116/ AASB 116 AASB 116/ IAS 116 deals with Property, Plant Equipment and it helps the different users of accounting to understand the funds invested by an entity in its Fixed Assets- Property, Plant Equipment. This standard provides the accounting treatment for major portion of investment of an entity on this basis the different users are able to ascertain the security level of their interest in the entity. This standard provides how much will be the carrying amount of Property, Plant Equipment and how much is the depreciation on them along with the impairment calculation on that asset at a particular point of time AASB 116/ IAS 116 have coverage on the major portion of the accounting of any entity and any changes in these Standard impacts the major accounting treatment and accounting policies of any company. Changes in AASB 116/ IAS 116 not only impact the accounting treatment related Property, Plant Equipment but also impacts all the accounting policies related to other incidental things to Fixed Assets in any organization (AASB 116, 2017). As per Exposure Draft for Amendment in AASB 116 on the basis of IAS 116 changes is about the treatment of sale price of items produced from property, plant equipment during testing phase of that equipment or plant. The IAS 116 has amended the treatment of sales proceeds from capital receipts to revenue receipts by not allowing the same from deduction of cost of asset rather showing them as revenue receipts in Income statement Impact On Countries Changes in International Accounting Standard and its incorporation in any countries accounting standard has impacted the economic operations in any country and also the major operations of big industries in that country. The Accounting Standard Board of the particular country has to think about the pros and cons of changes before their incorporation in accounting standard in that country according the working condition and financial condition of the country. Exposure to Manufacturing Operations Manufacturing Industries covers more than 50% of the industries in any country and Property, Plant Equipment are the major and main item in the Financial Report of any manufacturing company. Any changes to Property, Plant Equipment has high impact on the accounting policy of the manufacturing company and thus effect the manufacturing operations of the company and in turn effect the overall manufacturing industry in any country. The proposed change which has been done by IASB in ascertainment of cost of property, plant equipment has high impact on the value of Property, Plant Equipment which has been shown in the Financial Report of Manufacturing Company. With the exclusion of the sales proceeds the cost of Property, Plant Equipment in particular company has increased the value of the Assets. The net worth of that company will increase results in more funds from the investors and inclusion high and new technologies in manufacturing operations of that company (Ahmed, 2013). Also, by considering the sales proceeds in testing period increases the revenue of that particular year and the manufacturing company can use this revenue in doing the operating expenses of that year which enables the manufacturing company to have more profits that can ploughed back in the business next year. All this changes will help in manufacturing industry to grow in the particular country. Proposed Changes The proposed changes by IASB in International Accounting Standard have framed keeping in mind the economical and financial condition of world as a whole. The requirement of different users from Financial Report and understandability from Financial Report about the particular item enables the IASB member to identify the need for changes in accounting standard and account policy of any particular item (CPA, 2015). International Standards or National Standard The environmental and economical condition has being changing with the passage of time and changes in accounting standard are also necessary. As the time passes, accounting people who do accounting understand the flaws in the accounting standard and try to misuse them procedures by doing manipulation and misguide the different users of accounting data and influenced their decisions indirectly. As change in treatment of income earned during testing period change the accounting and economic event in relation to cost of assets to be recognized in the books of account which saves the manipulation of done by different accounting professionals in the showing the low costs of Property plant equipment. The consideration of income earned during testing period as revenue income also helps the users to understand the clearly the testing period length along with non occurrence of this revenue over other period and helps the stakeholders to take efficient and effective decisions in relation to P PE (AASB 116, 2017 and Street, 2012). Accounting Standards of Australian country has be formed in compatibility with International Accounting Standard and implemented with the motive to make Australian companies financial statement comparable and meaningful across the Globe. Any changes in International Standard made it necessary to changes Australian Accounting Standard so that Australian standard are compatible with International standard and the information can be used by any users from any country. Conclusion Accounting Standards are the guiding tool for the organizations to maintain their financial statements in true and fair manner so that the users of the financial statements can have better view of the functioning of the company. Through this report the adoption of accounting standards have been detailed along with them process as how the same is bought into consideration and the made available for the users. Secondly the light has been thrown on the accounting standard 116 on the Property plant and Equipment. To conclude the report has been the detailed one with all the relevant facts and procedures. It is recommended to have the consideration of the International Accounting Standards in the country specific standards so as to give uniformity on the preparation and presentation of the financial statements. References AASB, 2017, Official Website available at https://www.aasb.gov.au/ accessed on 18/08/2017 AASB, 2017, Standard Setting Process available at https://www.aasb.gov.au/About-the-AASB/The-standard-setting-process.aspx accessed on 18/08/2017 AASB 116, 2014, Property Plant and Equipment available at https://www.legislation.gov.au/Details/F2005B00678 accessed on 16/08/2017 AASB 116, 2015, Property Plant and Equipment available at https://jade.io/j/?a=outlineid=500099 accessed on 16/08/2017 AASB 116, 2016, Property Plant and Equipment available at https://www.legislation.gov.au/Details/F2017C00296/Download accessed on 16/08/2017 AASB 116, 2017, Exposure Draft Property Plant and Equipment available at https://www.aasb.gov.au/ accessed on 18/08/2017. AASB 116, Property Plant and Equipment Fact Sheet available at https://www.johnwiley.com.au/highered/aas2e/content029/fact_sheets/AASB116_ch10.pdf accessed on 16/08/2017 Ahmed A, 2013, Does Mandatory adoption of IFRS Improve accounting quality, Contemporary Accounting Research, 30(4), pp 1348 1365. Christenen B, 2015, Incentives or Standards. What determines accounting quality changes around IFRS adoption? European Accounting Review, 24(1), pp 33-58 CPA, 2015, IAS 16 - Property Plant and Equipment available at https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ifrs-factsheets/factsheet-ias16-property-plant-and-equipment.pdf?la=en accessed on 16/08/2017 Gordon, I. and Gallery, N., 2012. Assessing financial reporting comparability across institutional settings: The case of pension accounting.The British Accounting Review,44(1), pp.11-20 Hail, L, 2010. Global accounting convergence and the potential adoption of IFRS by the US (Part II): Political factors and future scenarios for US accounting standards.Accounting Horizons,24(4), pp.567-588 IAS, 2017, Financial Reporting Framework in Australia, available at https://www.iasplus.com/en/jurisdictions/oceania/australia accessed on 19/08/2017. Nobes, C., 2011. Accounting classification in the IFRS era.Australian Accounting Review,18(3), pp.191-198. Nobes, C., 2012. Auditors' affirmations of compliance with IFRS around the world: An exploratory study.Accounting Perspectives,7(4), pp.279-292. SACE, 2011, Asset Accounting Policy Statement, available at https://www.sace.sa.edu.au/documents/652891/e3c3644b-109e-404a-af87-2a114bb6651e accessed on 19/08/2017. Street, D.L., 2012. IFRS in the United States: If, when and how.Australian accounting review,22(3), pp.257-274. Stoddart, E.K., 2011. Political influences in changes to setting Australian accounting standards.Critical Perspectives on Accounting,11(6), pp.713-740 Tutticci, I., 2014. Respondent lobbying in the Australian accounting standard-setting process: ED49a case study.Accounting, Auditing Accountability Journal,7(2), pp.86-104. Zeff, S.A. and Nobes, C.W., 2010. Commentary: Has Australia (or any other jurisdiction)adoptedIFRS?.Australian Accounting Review,20(2), pp.178-184.
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