Financial Reporting Research Paper Example | Topics and Well Written Essays - 1500 words

Financial Reporting - Research Paper Example e we need to distinguish between cash and profits, and to determine the usefulness of information provided in balance sheet and income statements in the problem of deciding whether a company, has or will be able to generate sufficient cash to finance its operations. Cash flow in a company leads to the following items; Cash from cash in cash out cash goes: Profits Losses Sale of fixed assets Purchase of fixed assets Decrease in stock increase in stock Decrease in debtors increase in debtors Capital introduced drawings Received loan Paid loans Increase in creditors Decrease in creditors Dividend received Dividend paid Interest received Interest paid In our case, profit from operations before interest and tax of 1654 has overstated profits. We need to deduct interest and tax to get the real value of profit after tax and interest. An increase in inventories reduces cash balance as well as increase in trade receivables. Depreciation is an expense charged on the asset. It does not affect cash balance in the firm. An increase in trade payables increases cash inflow. This gives a balance from operations of 1377. Interest paid and income tax paid reduces cash balance too. At the end of the day, net cash from operating activities is overstated by depreciation and profit before tax and interest. A company's performance are realistical and do not depend so much on profits earned in the period but on liquidity of cashflows International Accounting Standards 7 "provides information to users of financial statements about cashflows of a company. It provides information on ability of the company to generate cash and cash equivalents. It also indicated cash needs for the enterprise. The standards provides that cash...Depreciation is an expense charged on the asset. It does not affect cash balance in the firm. An increase in trade payables increases cash inflow. This gives a balance from operations of 1377. Interest paid and income tax paid reduces cash balance too. At the end of the day, net cash from operating activities is overstated by depreciation and profit before tax and interest. A company's performance are realistical and do not depend so much on profits earned in the period but on liquidity of cashflows International Accounting Standards 7 "provides information to users of financial statements about cashflows of a company. It provides information on ability of the company to generate cash and cash equivalents. It also indicated cash needs for the enterprise. The standards provides that cash needs for the activities, investing activities and financing activities" These are accounts of two companies that are combined into one account. This happens when one firm acquires one or more other companies. This is mainly for a business combination a company acquires control of one or more enterprises. They combine into one entity as a whole therefore profit and loss accounts are combined into one. This is where o

The Concept of Using Project Management Research Paper

The Concept of Using Project Management - Research Paper Example As far as HLR Inc. is concerned, the project that it is planning to launch is named Standard Customer Relationship Management Processes. The major objectives of this project are to do a thorough re-engineering of all business processes by radically changing the way they are done and by unlearning how they were done in the first place. The second objective is to have the implementation of a large system, which will translate manual processes into faster, reliable and accurate computerized processes. Stakeholders are all those people who are concerned about the activities of the organization and have vested interests in whatever is going on within the organization and regarding the organization. The major stakeholder for this project will be many. Let us discuss each one. The first stakeholders will be customers. The departments that have been integrated to make this project successful are Sales, Product Fulfillment, Customer Service, Billing and Marketing. All these departments, direc tly or indirectly, are interacting with the customer and the successful completion of this project would mean better serving the customers as the system implementation would help in getting the data more integrated into place and opportunities to keep the customer satisfied will be better grasped. The integration of all the different information systems of each department into one single information system would quicken the process of saving or updating customer-related data, whether it is editing the customer's postal address or taking the order quickly. The second stakeholders would be all the departments themselves who are involved in the project.

Essay Comparing Brave New World and The Giver -- comparison compare co

Comparing Brave New World and The Giver    When one examines the similarities between Brave New World by Aldous Huxley, and The Giver by Lois Lowry, they may be baffled. They may think that Lowry just did a run off of Huxley's highly successful masterpiece. The similarities are extraordinary, but so are their differences. Many aspects of these novels are almost identical while others are completely foreign to each other. Both of these novels feature structured societies, but the societies are not the same. In Brave New World, there are no families or definite partners, but neither society believes in love or true family. The Giver has no specific caste system, but the members of their community do not have control of their own future; that is left to the elders of the community. Lastly are Jonas and John. They are basically the main characters and both endure severe inner troubles, but are they similar enough to make the novels similar?    In Brave New World, there is definitely a caste system of community members. Each level of society keeps to themselves. They work and live according to how they were conditioned. They do not have a certain ordinance on manners or behavior; they are promiscuous and, for the most part, outgoing. The characters in Brave New World do not know the meaning of the word love. They do not have the slightest inkling of what it is like to have a family; the ideas of parents and childbirth repulse them. The Giver has a society that believes in having families for stability, but they do not believe in love. The word is broad and meaningless. When Jonas asked his parents if they loved him, they laughed and told him to be more specific because language is everything. Do they enjoy him? Yes.... ...ves, and to my interpretation, dies. Both John and Jonas were not mentally equipped to handle the situations they were confronted with.    While many may not observe the similarities or differences in Brave New World and The Giver, they are quite obvious. While one society is repulsed at the past, the other simply erases it from memory and it is never spoken of. Neither society believes in love or family, but there are subtle differences in their beliefs. While The Giver has no definite caste system, they have certain procedures for levels of society. John and Jonas are similar characters who are confronted with inner turmoil and find their own way out. Brave New World and The Giver are wonderful works of art that are extremely close in storylines. Whether one believes that they are similar or different, it must be said that the resemblances are almost scary.

Pygmalion Poetry Deconstruction

Poetry Deconstruction: The Story of Pygmalion and the Statue (1713 translation) The poem â€Å"The Story of Pygmalion and the Statue† was originally written in Greek by Ovid, and is found in Book Ten of his work, Metamorphoses. It was translated into English in 1713, and this translation employs techniques to appeal to the readers of the day, and reveals their views on a variety of topics, including obsession and narcissism. Pygmalion, a sculptor, shunned all women for their frivolity, instead turning to his art. He created a sculpture out of ivory of a woman so perfect that he grew to love her, and wished for his ‘ivory virgin’ to be real. The goddess granted his secret desire, and blessed the couple with a son. The readership of the poem would have consisted predominately of eighteenth century upper class males, so the poem is, in many parts, structured to interest this group of individuals. The eighteenth century gentleman would have identified with the line â€Å"Well pleas’d to want a consort of his bed†, as a mistress was the only thing that was not provided instantly for them. Pygmalion, a man who is able to function without this, would have been held in high esteem by the reader, and perhaps would have inspired them to follow his example in being independent. The line, â€Å"Yet fearing idleness, the nurse of ill†, shows the society of the time’s attitude towards inactivity, in that it is, or leads to, a sickness. This metaphor relates to the saying, ‘idle hands are the devil’s playthings’, which would have been the view of the community at the time of the translation. Another quote that shows the opinion of the people of the eighteenth century is â€Å"the pow’rful bribes of love†, indicating that love could be bought. In 1713, this would not have been an oxymoron, as many married someone to gain their wealth, making this statement ring true to the eighteenth century reader. The poet also refers to the birth of Pygmalion and the statue’s child, as a way that they â€Å"crown their bliss†. This metaphor signifies a very happy ending, especially to the gentleman reader, as procreation was a very important issue; an heir was necessary. Note also that the child is male. This engineers a perfect close to the story of Pygmalion. ‘Crown’ could also be a symbol of the patriarchal values present, as it was rare for a woman to rule (wear the crown). A question to pose it what the eighteenth century gentleman thought of Pygmalion’s obsessive nature and narcissism. The fact that he â€Å"Abhorr’d all womankind† makes it appear as if he thinks he is above women, as he has lumped them all into the same, generalised bracket, including those who do not follow the lifestyle choices he disapproves of. The alliteration used in â€Å"loathing their lascivious life† emphasises Pygmalion’s misogyny, and therefore his very high opinion of himself. His narcissistic nature is further explored through the use personification; â€Å"Nature could not with his art compare†. Here, he is praising his own amazing skill for creating something better than Nature, or God, could make. The line â€Å"Pleas’d with his idol†, reminds on of Genesis, where God is pleased with himself after he creates the world. Pygmalion is comparing himself to God, revealing his large ego. The poet delves into his obsessive nature with the caesura in the line, â€Å"he commends, admires, Adores;† forcing the readers to pause and examine the depth of Pygmalion’s obsession towards the statue of his creation, and by extension, himself. This is emphasised again in the repetition in the lines â€Å"And all the sparkling stones †¦ and od’rous green†. The word ‘and’ is repeated five times in these four lines, highlighting the excessiveness of his gift giving and his over the top behaviour. Due to the positive finish, where Pygmalion’s ‘bliss is crowned’ with the birth of a son, and the lack of consequences for his terribly high opinion of himself, one might conclude that over-extravagant pride was considered commonplace in the eighteenth century, and obsessiveness was not considered unhealthy, perhaps because it served to combat idleness. The various ideas in the poem support this. The translation of â€Å"The Story of Pygmalion and the Statue† effectively utilises techniques and devices in order to appeal to its readership, the upper class gentleman of 1713 and onward. 715 words

Theories And Theories Of Development - 996 Words

Theories of Development According to authors Boyd and Bee Psychologists use theories to formulate hypothesis, or testable answers, to why questions about behavior. At the broadcast level there are three families of theories including psychoanalytic theories, learning theories, and cognitive theories. These theories attempt to provide developmentalists with compressive explanations for just about every fact of human development. Additionally, theories that deal with the biological foundations of development and interactions between these factors and development and interactions between these factors and the environment extend developmentalists understanding of age-related changes beyond that provided by three major families of theories. Thus, the most comprehensive explanations of development phenomena often include ideas from the psychoanalytic, learning, and cognitive approaches as well as from biological and contextual theories (Chapter 2: Theories of Development. Page 27 In The Growing Child) The psychoanalytic theory also known as psychoanalysis is a method of observing and treating personality disorders which is used in psychotherapy. The psychoanalytic theory includes the idea that there are different factors that happen to people during childhood that can contribute to how they later function as an adult. The psychoanalytic theory is commonly used to treat anxiety and depression disorders. It is only providing psychological relief through the openShow MoreRelatedThe Theory Of Human Development Theory1642 Words   |  7 PagesHuman development theories are theories intended to account for how and why people become, as they are. These theories provide the framework to clarify and organize existing observations and to try to explain and predict human behavior. It is important to recognize the complexity of human development and the theories that explain human development. (Berger, pg. 23). 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This argument was very strong in the southern community because it was the most reasonable statement that included all the society as a whole. There are various motives ranging from social, political, and economic beliefs that all build a society, whereRead MoreTheory Of Development And Attachment Theory1168 Words   |  5 Pages Development/ Attachment Psychoanalyst, John Bowlby in the mid 19th hundreds, investigated attachment theory. Over the years, we have enhanced our understanding on how children attach to their primary caregiver earlier in life. Supported by attachment theory, infants have a window for the development of attachment to the primary caregiver, which, usually happens during the first months of life (Hardy, 2007). 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A) Psychoanalytic B) Humanistic C) Biological D) Cognitive Answer: A Page Ref: 24 2) Psychoanalytic theorists suggests that human development depends on A) our ability to accommodate external stimuli. B) our ability to modify our behavior based on the prospect of rewards or punishmentRead MoreTheories of Development1822 Words   |  8 Pages Theories of Development Matt Sellitri Psy-104 Child and Adolescence Development Allen, Craig Sept14th-2009 Thesis In my paper, on child development I will discuss three different points of view on cognitive, physical and emotional development. I will write about the three differences and similarities. I will discuss how they have an impact on the way they help in the development of children. I will explain how important child development is in regards to assisting in a child’s

The Center For Children of Incarcerated Parents Essay

The social welfare program identified for the purpose of this paper is the Center for Children of Incarcerated parents. The social problem for which it was designed to address is that of the effects of parental incarceration on children and families of the incarcerated. Its’ target population, children and families of the incarcerated. This paper will explore how services are provided and its source of funding. Additionally, it will seek to provide an understanding of the roles of social workers and the social work profession plays in the program. Finally, this paper will explore whether or not the program is successful and identify any changes in policy and program that needs to be made or improved.†¦show more content†¦Parental incarceration affects a large number of children in the United States. Of which, most are of black or Hispanic descent, and of low income families (Mumola, 2000). The number of children under the age of eighteen, with parents in U.S. prisons, State and Federal, is rapidly increasing as a result of incarceration being used as a form of criminal penalty or punishment(Waldman Hercik, 2002). Children of the incarcerated constitutes one of the largest at-risk population in the U.S. (Mumola, 2000 as cited in Krisberg Temin, 2001 ). Thus, making them more vulnerable to economic stress and adverse interpersonal issues such as fear of getting close to anyone, lack of trust, or instability in family relationship among others. â€Å"The enormous rise in the number of {individuals} behind bars, especially women, has brought this issue to prominence†(Krisberg Temin, 2001). Incarceration impacts on family function and unity. â€Å"There are more African American parents in federal and state prisons,Show MoreRelatedPrison Policies Surrounding Incarcerated Women in US Prisons848 Words   |  3 Pagesrepresent only 8.1% of all incarcerated parents, the actual numbers are shocking at 65,600 by 2007 mid-year (Glaze and Maruschak, 2010). This number has doubled (122%) during the previous 16 years and the number of children affected have increased by 131% to 147,400. In addition, the rate of increase in incarcerated mothers was twice that of incarcerated fathers during the same period. Race is also a significant factor, with children of African American and Hispanic parents being 8.9 and 3 times, respectivelyRead MoreThe Impact Of Mass Incarceration On African Americans1019 Words   |  5 PagesAfrican Americans make up 34% of the incarcerated population. As a result, a disproportionate amount of African American youth will experience a parent’s incarceration. 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The number of incarcerated females is rapidly growing compared to men. According to Victoria Law, a prison rights activist, she stated that the percentage of female prisoners increased 108%. This struggle is significant because women in prison are being silenced; they areRead MoreImmigration Persuasive Essay1491 Words   |  6 Pagesand detention centers. Why condemn individuals who provide contributions and influences to a country that is a melting pot full of immigrants? Illegal immigration is an operation of a growing and developing world that contributes to the movement and advancement of goods and services, people, and expertise nationally, and thus must be encouraged, not criticized. It’s crazy to even think a land of the free founded on the basis of immigrants would create immigration detention centers, holding thousandsRead MoreWar On Drugs And Its Effects On Society Essay1730 Words   |  7 Pagesamount of minorities, particularly African Americans, are incarcerated every year for drug possession. As a result, children of the indicted are negatively impacted, often left with a variety of issues. Drug felons are banned from using government and financial aid. This means that they have no access to grants, food stamps, and housing assistance. The War on Drugs negatively impacts society by inculcating racial profiling, rendering children parentless, and leaving ex-felons with limited resources

The Socialization and Medicalization of Gender A...

Gender is one of the most socially ingrained social constructs. The rigid enforcement of gender is harshly controlled by the medicalization and what I will refer to as the construction of the illness of gender transgression. I postulate that there are two forms of gender transgression: a general rejection of gender norms and a rejection of these boundaries in manners that do not fit into the dominant script of gender (i.e. deciding to transition). When someone â€Å"transgresses† the boundaries of gender in this latter way, I postulate, they are inculcated both by society and by the medical community to conform to a normative trajectory of transition. This relationship between a socially constructed identity to a molecularized body – a body†¦show more content†¦A key facet of Butler’s argument is the role that sex plays in the formation of natural or coherent gender and sexual identities. Butler explicitly challenges biological accounts of binary sex, an d in doing so re-imagines the body as culturally constructed by regulative discourse. The production of sex as natural and as a biological fast is a testament to how deeply entrenched in the discourse it is concealed. The body once established as â€Å"natural† and binary sex an unquestioned â€Å"fact,† is the alibi for constructions of gender and sexuality, which can purport to be the just-as-natural expressions or consequences of a more fundamental sex. It is on the foundation of the construction of this natural binary sex that the binaries of gender and heterosexuality are likewise constructed as innate. This narrative â€Å"gives a false sense of legitimacy and universality to a culturally specific and, in some cases, culturally oppressive version of gender identity† (Butler 329). Without a critique of sex as produced by discourse, Butler claims, the distinction of sex and gender used to contest the constructions of binary gender and enforced heterosexualit y would be wholly ineffective. Foucault’s web-like model of power,