Monday, June 1, 2020
Heads up if you havenÃ¢â¬â¢t heard: the new SATÃ¢â¬â¢s Reading section is all about real world content. The SAT wantsÃ to be more relevant and applicable to your future college career. This means including reading materials you might actually, well, read. Anything from historical documents or classic literature youÃ¢â¬â¢ve read in school, to contemporary political analysis and reports on scientific research are fair game. Before you shout at me that this isnÃ¢â¬â¢t a science or history test, take a deep breath! The SAT Reading section is still testing you on reading comprehension. All questions will be based on your ability to read and interpret passagesÃ across a variety of reading styles. No math equations or historical date memorization required. Now that you know youÃ¢â¬â¢ll be reading real passages, you can gear up and read the types of passages that will be on the test! The great thing about the SAT using these types of materials is that they are readily available, even outside SAT study books. So, weÃ¢â¬â¢ve compiled this handy list of common types of passages to get you started. So You Literary, Huh? For you Mr. Darcy fans out there, IÃ¢â¬â¢ve got good news. Our beloved Jane Austen, or similar period fiction writers, like Mary Shelley and Charles Dickens, is likely to appear in excerpt. You may also encounter essays about a specific work of fiction, like Joyce Carol OatesÃ¢â¬â¢ introduction to an edition of Charlotte BronteÃ¢â¬â¢s Jane Eyre. Science-Tastic! The SAT includes Science News passages all. the. time. These are often fairly short articles, so you can expect to see an entire article on the SAT. Sometimes, you may see two excerpts discussing similar topics appear together on the SAT, with a few questions asking you to compare the two passages. Four Score and Seven Documents If youÃ¢â¬â¢ve been paying attention in history class, youÃ¢â¬â¢ll probably be familiar with some of these passages. As part of the Ã¢â¬Å"great global conversationÃ¢â¬ the new SAT is adding in documents that shaped US history. These can include founding documents like the Declaration of Independence, narratives from Frederick Douglass, speeches from Martin Luther King, Jr, and importantÃ presidential addresses. Contemporary Commentary Like the Science News pieces, you may also see excerpts from news articles side-by-side. These are often political pieces, but donÃ¢â¬â¢t be surprised if you encounter critical analysis of a major world event or cultural phenomenon. Either way, you can still expect the SAT to ask you questions about the authorÃ¢â¬â¢s purpose, tone, and language. These examples will get you started, but its definitely a good idea to browse around the Science News website or read a few articles from the New York Times. The more familiar you are with a variety of writing styles and subjects, the more comfortable you will be on test day. Since the SAT is now using real pieces of writing, you have the advantage. Stay up to date with current events news, do your history homework, and crack open a classic novel. You never know what might show up on the exam! For more on how to master this section, check out Magooshs SAT Reading practice!
Saturday, May 16, 2020
The influence of media on society in the 21st century is undeniable. Of all the types of media, music and books stand out as two of the main strands that influences people the most. They are both invaluable resources of knowledge and entertainment that can be accessed by all age groups. However, the most important aspect of music and books that has made them so prominent to the 21st century audience is that it offers a wide range of genres and styles. Consequently, Music and books have become the principal method of entertainment in the lives of many, as it bestows upon people the opportunity to free themselves from reality, and exist in their own fantasy worlds. By comparing and contrasting the impact of music and books, a superiorÃ¢â¬ ¦show more contentÃ¢â¬ ¦The internet is an important tool for these singers to reach out to his or her fans. Websites such as Facebook and Twitter have been used as a way to do so. The internet has been used as a haven for illegal activities as well , one of them is piracy. When one mentions the internet, the first matter that comes to mind is piracy. The number of cases of online piracy has skyrocketed in the last few years. Websites such as The Pirate Bay and Mininova have been instrumental in this uprising of universal outcry for changes in copyright laws. Of all the types of media, books and music have been two of the most pirated. Full music albums are available to download for free on websites and eBooks have been pirated in large quantities. This movement of online piracy has influenced the population. Buying music is unheard of and ridiculed, while books are now downloaded more than they are bought in stores. This trend of electronic downloading instead of the old fashioned buying from a store has influenced our society immensely. Not only does it make books and music more affordable, it also makes it much more convenient for users, as they can gain access to full albums of music and books from the comfort of their home s. However, this trend of piracy also has its downside. Lesser known artists and authors whom need the sales from their books and music to make a living are now unable to because their works are publicly available for free on the internet.Show MoreRelatedTeacher s Role Of 21st Century : Personal Debate - Module / Week 51385 Words Ã |Ã 6 PagesTeacherÃ¢â¬â¢s Role in 21st Century: Personal Debate - Module/Week 5 The purpose of this paper is to fulfill the assignment objectives by clarifying the characteristics of a 21st century teacher, and considering them against the characteristics of the Ã¢â¬Å"traditionalÃ¢â¬ teacher. 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Overall, the process of media and mass communication media development has already caused changes in the public sphere. The digitalization of media dramatically increases the chances of the people to get an access to the information, which is transferredRead More21st Century Journalism Student Journalists1562 Words Ã |Ã 7 PagesTo succeed in 21st Century Journalism student journalists will need to have a thorough understanding of the potential contribution journalism has to their audience. Journalists should have accredited qualifications and skills such as NCTJ shorthand and law; to report stories accurately and ethically according to the values of a democratic society. As well as being self-motivated with a good reputation; gaining work experience and blogging regularly. In the past, the publication of diverse facts andRead MoreThe Globalisation Of Pop Culture And The Globalization Of Popular Culture793 Words Ã |Ã 4 PagesWith the globalisation of popular culture dominating the 21st century across a multitude of media platforms, it has grown exponentially alongside politics as an elemental factor that sparks artistsÃ¢â¬â¢ works. Popular culture can influence societyÃ¢â¬â¢s attitudes towards a specific topic much like art is political that it engages with society with visual pieces that can influence peopleÃ¢â¬â¢s thoughts and provoke a deeper understanding of a subject. It can be recognised that Ã¢â¬Å"contemporary politics is itselfRead More Media and Society Essay519 Words Ã |Ã 3 Pages Media and Society Does society influence media or does media influence society? In a modern world, dependent on continuous communication this is a very important question. 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Wednesday, May 6, 2020
CHAPTER 8 ORIENTATION TRAINING Unit 3 Chapter 8 (a) Read the Running Case: LearninMotion.com, The New Training Program on p.235- 236 in the course textbook and answer the three questions. Questions: How would you change LearnInMotionÃ¢â¬â¢s orientation program? Should this company rename this process to an onboarding program instead? I would start by changing the LearnInMotionÃ¢â¬â¢s orientation program. I understand that that there is no formal onboarding, training policies or procedures so, it is time for HR or Jennifer and Pierre to put a formal onboarding orientation in place. They should include: Ã¯Æ' ¼ a handbook Ã¯Æ' ¼ a tour of the facility Ã¯Æ' ¼ introduction to the supervisors Ã¯Æ' ¼ presentation on the organization and supporting writtenÃ¢â¬ ¦show more contentÃ¢â¬ ¦When meeting the employee make them feel very welcome this is very important to remember. Let them know what an exciting place it is to work and how much fun they are going to have at work. Rewards, welcome gifts whether the gift is a pen or a company mouse pad these are all great ways to make an employee feel welcome the first day. Things that should be included in the employerÃ¢â¬â¢s orientation are the employeeÃ¢â¬â¢s checklist with every single form and policy.Show MoreRelatedHuman Resource And Human Resources2538 Words Ã |Ã 11 Pages Human resources departments, has fueled the need for exceptional talent, Human resources is a departments, in some companies it has become a global workforce. Human resource offered Challenges, however, on the positive side, people can be hired for all kind of opportunitiesÃ¢â¬ human resources can consist of a group of people or one person. 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Tuesday, May 5, 2020
Question: Discuss about the Askew's Foods Vresus Wal-Mart. Answer: Summary: Askews Foods Inc. located in Canada is facing major business threats due to the evolving of new , powerful and potential competitor, Wal-Mart in the same location. Moreover, Askews is yet to build it other new branch in the downtown of Salmon Arm. David Askew , the CEO, of the Askews is planning to go with the development of new market by providing the local customers with quality goods at fair prices. Moreover, it will maintain the age-old tradition of providing sustainable and environmental friendly product to thrive in the competitive market. Symptoms: The symptoms responsible for the major problems are the expansion of the local markets. The strengths of Askews and Walmart relative to the local market are that both the organization are experienced for more than 70 years in the local market and the products to serve the customer need are affordable and sustainable in nature. The products used by Wal-Marts are healthy and organic foods. On the other hand, Askews produces environmental friendly and sustainable products. Whereas, the weakness are that there are high employees turnover that lead to the declining of employees loyalty (Grant, 2016). Moreover, the limited product differentiation relative to local market is a major problem (Hollensen, 2015). Furthermore, if Salmon Arms Savings and Credit Unions (SASCU) approve Walmart for the financial support, Askews business is going to be affected. Major Problems: If new Wal-Mart store is being opened in Salmon Arm, then Askews have to open its new uptown store in eastern side of Salmon Arm. The major problem or issues the competitor should be addressing in the local business environment are the industry rivalry due to the threat of substitute products (Santos and Laczniak, 2015). Innovative and latest technological upgrade make the business condition more exaggerated. Moreover, the bargaining power of suppliers besides the customers is a greater issue that can influence the productivity of the organization (Dobbs, 2014). The evolving threats due to the potential upcoming and powerful competitor are a matter of great concern. Askews has to develop a new business strategy in order to thrive in the competitive environment. Cause: The cause of the major problem is the entry of Walmart in the market as Askews market condition is going to be affected. Walmart is a giant multi-national company and one of the biggest retailers in the world. However, the product of Askews is sustainable but Walmart products are more cheap and organic in nature. Moreover, Walmart is recently offering online shopping for their customers, which provide the customer the convenience of shopping from their homes. If I were on the Askews Board, I would suggest Davids plan to develop the state of art building at the eastern side of Salmon Arm to be a better option than no new development at all. As, Wal-mart entry in the business market would adversely affect the general merchandise and local supermarket s and would be a serious threat for Askews current downtown location. Moreover, the new proposed building is five kilometer away from the Wal-marts potential new location, thus it is preferable to go with this plan. References: Dobbs, M. (2014). Guidelines for applying Porter's five forces framework: a set of industry analysis templates.Competitiveness Review,24(1), 32-45. Grant, R. M. (2016).Contemporary Strategy Analysis Text Only. John Wiley Sons. Hollensen, S. (2015).Marketing management: A relationship approach. Pearson Education. Santos, N., Laczniak, G. (2015). Marketing to the poor: A SWOT analysis of the Market Construction Model for engaging impoverished market segments.Social Business,5(2).
Saturday, April 18, 2020
The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay Essay Example
The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay Essay As mentioned earlier, this survey focuses on the international harmonisation position of two states ; Malaysia and Singapore, chiefly due to clip restraint and besides because they have a more advanced accounting and regulative establishments every bit good as the largest and most good developed capital markets in ASEAN ( Saudagaran and Diga, 2000 ) . The chief intent of this chapter is to mensurate the grade of harmonisation in Malaysia and Singapore. Data for this survey is obtained from the web site of companies listed in the stock exchange of their several states. The companies selected are from the electronics, information engineering and telecommunications industries, foremost because these are the taking industries in both Malaysia and Singapore and secondly because these industries have faced enormous growing over the last few decennaries. Furthermore these industries are really important for emerging markets in the ASEAN part as they are the largest exporters of electronic merchandises in the ASEAN part. We will write a custom essay sample on The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The International Harmonization Perspective Of Two Countries Malaysia And Singapore Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer To prove the grade of harmonisation in Malaysia and Singapore we used cardinal assets and net income measuring patterns. These steps were obtained from the book written by Radebaugh and Gray ( 1997 ) . The cardinal measurings used in this survey is cost of stock list, rating of non-current assets, good will, depreciation and research and development disbursals. 3.1 Methodology This survey is really much a qualitative 1 as such statistical cognition is non the purpose. The trying techniques used is the non chance trying alternatively of the chance trying given the nature of the survey. All companies within the electronic, information engineering and telecommunication industries were looked at. In position of the clip constrain, this survey is based on informations collected from companies that have their latest one-year studies in their web site. Data was collected from 30 companies from both Malaysia and Singapore ( 10 from Malaysia and 20 from Singapore ) . The names of the companies are listed in Appendix 1. 3.2 Empirical Research on Key Measurements in the Financial Statements of Malaysian and Singapore Listed Companies The informations gathered from the 30 companies allowed a better apprehension and cognition about the grade of accounting harmonisation every bit good on the development of the criterions puting procedure at the domestic degree in both Malaysia and Singapore. It besides allowed us to analyze these states conformity with IAS. The sum-up of the consequences are portrayed in the tabular array below: Table 1 Cardinal Measurements International Accounting Standard Companies Accounting Policy Malaysia ( 10 companies ) Singapore ( 20 companies ) Depreciation Straight-line method or Reducing balance method ( IAS 16 ) Straight-line Method ( 9 ) Reducing Balance Method ( 1 ) Straight-line Method ( 15 ) Reducing Balance Method ( 3 ) Straight Line A ; Reducing Balance Method ( 2 ) Good will Amortization or Tested for impairment annually ( IFRS 3 ) Amortization Method ( 2 ) Trial for damage ( 4 ) Amortization Method ( 3 ) Trial for damage ( 12 ) Evaluation of Non- Current Assetss Historical Cost ( IAS 16 ) Historical Cost ( 3 ) Historical Cost A ; Revaluation method ( 7 ) Historical Cost ( 3 ) Historical Cost A ; Revaluation method ( 17 ) Research and Development Charge of when incurred/write-off ( IAS 38 ) or Amortization Write 0ff ( 4 ) Amortization ( 2 ) Write 0ff ( 12 ) Amortization ( 3 ) Cost of Inventory FIFO or weighted mean footing ( IAS 2 ) FIFO ( 2 ) Leaden mean method ( 4 ) FIFO A ; Weighted Average Method ( 4 ) FIFO ( 6 ) Leaden mean method ( 12 ) FIFO A ; Weighted Average Method ( 2 ) 3.3 Consequences 3.3.1 Malaya In Malaysia, 10 companies from the electronic, telecommunications and information engineering industries were chosen in our sample. Merely certain accounting methods were utilized instead systematically by these companies, nevertheless all the companies used the historical cost convention in the readying of their fiscal statements. Some of the companies besides perform a reappraisal of certain non-current assets to follow with the sanctioned Malayan Accounting Standards. The consequences indicated that nine companies companies utilized the straight-line method in deprecating their assets. However the utile lifes of the assets are different depending on the single company policies and premise every bit good on the type of plus being depreciated. While the staying one company uses the cut downing balance method. Merely six companies unwrap the intervention of good will in their fiscal statements. Two out of the six companies amortize the good will within a certain clip frame while the other four companies recognizes good will as an plus and trial annually for damage. However these patterns are capable to annually reexamine by the Board of Directors in audience with the Accounting an Audit Committee. Four companies do non uncover their intervention. In the reappraisal of non-current assets, seven companies use both methods which is at cost or reappraisal value while 3 companies merely value their non-current assets at cost. The intervention of research and development disbursals are merely disclosed by six companies. Four companies disbursals this cost straight to the income statement as and when incurred while the other two companies amortizes the disbursals based on its ain internal company policy. Four companies do non uncover their methods. As for the cost of stock list, four companies use leaden mean method, two companies use the First In First Out ( FIFO ) method and the remainder of the four companies uses both the leaden norm and the FIFO method. 3.3.2 Singapore In Singapore 20 companies from the electronic, telecommunications and information engineering industries were chosen in our sample. Merely certain accounting methods were utilized instead systematically by these companies, nevertheless all of them used the historical cost convention in the readying of their fiscal statements. Some of the companies besides perform a reappraisal of certain non-current assets to follow with the approved Singapore Accounting Standards. The consequences indicated that 15 companies utilize the straight-line method in deprecating their assets. However the utile lifes of the assets are different depending on the single company policies and premise every bit good on the type of plus being depreciated. Three companies used the cut downing balance method while the staying two companies used both the consecutive line and cut downing balance method. Merely 15 companies unwrap the intervention of good will in their fiscal statements. Three of these companies amortize the good will within a certain clip frame while the other 12 companies recognises good will as an plus and trial annually for damage. However these patterns are capable to annually reexamine by the Board of Directors in audience with the Accounting an Audit Committee. Five companies use other methods and the staying five companies do non uncover their intervention. In the reappraisal of non-current assets, 17 companies use both methods which is at cost or reappraisal value for certain assets while three companies merely value their non-current assets at cost. The intervention of research and development disbursals are merely disclosed by 15 companies. Twelve companies expense the cost straight to the income statement as and when incurred while the other three companies amortizes the disbursals based on its ain internal company policy. Five companies do non uncover their methods. As for the cost of stock list, 12 companies use leaden mean method, six companies use the First In First Out ( FIFO ) method and the staying two companies uses both the leaden norm and the FIFO method. 3.4 Consequences Analysis Based on the consequences, it is rather obvious that companies in both Malaysia and Singapore prepare their fiscal reports/statements in conformity to their several state s sanctioned accounting criterions. Malaysia and Singapore s accounting rules are really much in compliant with IAS, i.e really much rule based ( users are strongly encouraged to used their ain opinion ) , and certain accounting methods are used instead systematically. For illustration, most companies in Malaysia and Singapore use the straight-line method in deprecating their assets, historical cost and in some instances the reappraisal value for the non-current assets. They use FIFO and leaden mean method in measuring their cost of stock list and none of the companies use the LIFO method which is prohibited by the IAS 2. As for research and development disbursals and good will, it is a little more hard to analyse as non all the companies in our sample have revealed their intervention for these costs. Our consequences indicate that most companies in our sample usage methods which are really much in compliant with IAS while the remainder of the companies in our sample, although non important, utilize other methods. As such it might to be excessively premature to reason that international accounting harmonisation has been to the full embraced in the visible radiation of the Malaysian and Singapore environment. Chapter FOUR DISCUSSION A ; ANALYSIS The result of the survey in chapter three clearly shows that despite there being some grade of accounting harmonisation in the emerging markets ( Malaysia and Singapore ) , there is still non adequate grounds to reason for certain that accounting harmonisation is to the full embraced by the aforesaid states. This chapter analyzes international accounting harmonisation from four wide positions viz. , the barriers to international accounting harmonisation, its advantages and disadvantages, grade of accounting harmonisation, and eventually the mechanisms needed to prosecute accounting harmonisation. 4.1 The Barriers to International Accounting Harmonization Harmonizing to Nobes and Parker ( 2002 ) , the most cardinal obstructions to international accounting harmonisation are as follows: Size of present differences between the accounting patterns of different states ; Lack of strong professional accounting organic structures in some states ; and Differences in political and economic system. The important economic and cultural differences that exist amongst assorted states are a major hindrance in international accounting harmonisation. The differences are so huge that even a consecutive forward accounting criterions can hold assorted readings. It is a good known fact or an unwritten regulation that political relations do so play a really of import function in the constitution of an accounting criterion in most states. While it can be argued that many national and international criterion compositors are independent self-acting organic structures and by right should non be influenced by the political government, in world, the criterions set is a consequence of a complicated political procedure ( Saudagaran 2001 ) . This is chiefly because ; the criterion compositors would necessitate strong support and purchase in from the politicians, as they have a vested involvement in national criterions. Another barrier confronting the authorities of assorted states is the coordinati on and their ability to synchronise their domestic accounting policies with policies of other states to guarantee they have the best of both universes, i.e to extinguish or minimise the negative influence and to retain the positive influence from the other states. The phase of uniformity of fiscal describing under the same international criterions crucially depends on the institutional environment in which companies operate. It is non practical to use the same accounting criterions in different legal powers to accomplish echt value and comparison of fiscal statements across the universe. Examples of institutional differences across legal powers are scrutinizing, enforcement, and judicial proceeding patterns ( Ball et al. , 2003 ; Daske et al. , 2008 ) . To see how establishments and accounting criterions unite, see a criterion that places big accent on relevancy and assumes that relevancy requires direction s estimation for the measuring of certain assets. If such a criterion is applied in an environment with weak reappraisal and enforcement, it is unlikely that the criterion will do applicable accounting Numberss. In such a scene, a criterion that places more accent on dependability and reduces the demand for allowance of estimations in acqui ring the Numberss will ensue in higher value fiscal coverage. The different demands and demands of users of fiscal statement in assorted states is besides another barrier to international accounting harmonisation. Depending on the significance of accounting in a peculiar state, the accounting system can be categorized either as a macro-user or micro user oriented system ( Saudagaran and Diga, 1998 ) . The more developed states in ASEAN such as Malaysia and Singapore realized the importance of capital markets and reinforced a penchant for micro-user oriented accounting attack, necessitating more information and extended fiscal revelations similar to the accounting attack in the UK and USA. However, this does non intend that the demands of smaller household owned concerns prevalent in the two states would be met. The smaller household owned concerns prefer non to unwrap excessively much information to the populace about their concern because of the states weak legal system, which does non supply equal protection for concerns as a whole. Furthermo re, it would be a really expensive matter for them to maintain separate set of books simply to follow with the international accounting criterions. This would halter the growing of local concerns or would coerce bing companies to take their concern elsewhere. These barriers emphasizes the believe that international accounting harmonisation may non be desirable after all. 4.2 The Advantages and Disadvantages of International Accounting Harmonization Earlier chapters of this survey found that there are plentifulness of advantages to international accounting harmonisation such as cost nest eggs for international corporations, enhanced comparison of cross-border fiscal studies, widespread airing of high quality accounting criterions and patterns and proviso of low cost accounting criterions to states with limited resources. These advantages are besides applicable to states in the emerging markets such as Malaysia and Singapore. With globalisation, the ASEAN markets are non to be ignored. Despite traveling through tough times during the Asiatic fiscal crisis in 1997/98, the ASEAN part have really strong growing potency. This part continues to be the Centre of attractive force of many international corporations and investors. For states with more developed capital markets such as Malaysia and Singapore, international accounting harmonisation would convey approximately immense benefits. First and foremost it would cut down the disbursal and the clip taken to make their ain domestic accounting criterions. There would besides be cost nest eggs for the international corporations established in these states as they would non hold to set their fiscal studies to adhere to the local criterions. Globally it is a good known fact that a state is non able to last on its ain without international trade and by holding a close-door policy. Even the Chinese authorities realized this and unfastened China s doors to the universe about a decennary ago. However, equal and orderly fiscal coverage is required to promote international trade and investings. International accounting harmonisation can help this intent by cut downing the difference in fiscal coverage demands for participants in the capital markets. The ability to compare and contrast fiscal information of assorted companies would promote investors assurance in making concern and doing equal investing determinations. It would besides be easier on the investors as they merely have to understand and use a individual set of international criterions in doing their investing determinations. Another major benefit of international accounting harmonisation is to advance high quality accounting criterions and patterns. Given that Malaysia and Singapore are the more developed states within ASEAN, they are able to take the regional accounting harmonisation in ASEAN, at the same time taking the ASEAN fiscal coverage criterions to greater highs while being in congruity with international criterions. Once once more, high quality, comprehensive and comparison of accounting criterions will hike investor assurance and contribute towards the overall economic growing of the ASEAN part. On the impudent side, oppositions of international accounting harmonisation believe that harmonisation is an infliction of criterions by the first universe states upon the 3rd universe and developing states. It is impossible to hold a one size fits all criterion, as these criterions would non be flexible plenty to provide to the differences in civilization, legal systems and national fortunes. Users of fiscal information besides differ well from state to state. While in some states the chief users are the investors, for other states the chief users could the authorities or the revenue enhancement governments and all these users require different type of information for assorted intents. It is non easy to make a criterion that is able to provide to the demands of all users. Another hindrance in prosecuting accounting harmonisation in Malaysia and Singapore is their historic background or civilization. Despite the fact that Malaysia and Singapore were both antecedently colonized by the British and both states closely follow the accounting criterions of the U.K. , there are still differences both states institutional mechanisms, which consequences in the differences in accounting patterns. There is a huge difference in the manner the authoritiess of these two states operate, and the precedences of these two authoritiess differ well, automatically taking to different accounting patterns. These obstructions would somehow affect Malaysia and Singapore when following IAS. Nevertheless, after the weighing the pros and cons of international accounting harmonisation, it is in the best involvement of these two states to go on to prosecute international accounting harmonisation given that its advantages far outweigh its disadvantages. 4.3 Degree of Harmonization in Malaysia and Singapore Given that Malaysia and Singapore were antecedently colonized by the British, their several accounting patterns are really influenced by the British accounting criterions. Both Malaysia and Singapore began following IAS as their national accounting criterions in the 1970 s. The acceptance of IAS was recognized as one of the methods to hike international trade and to promote foreign investing into their several states. Furthermore, the ASEAN part lacked the resources and research capablenesss in developing their ain criterions and by following IAS seemed like their best manner frontward. They besides did non hold a specific organisation concentrating strictly on developing accounting criterions for their several states. For case, in Malaysia, the MASB was merely established in 1997 as the primary organic structure for bring forthing accounting criterions. Despite set uping the MIA and MACPA in the 1950 s, their function was strictly a enrollment organic structure as oppose to a standa rd puting one. Furthermore, being developing states, the authorities of these states had instead give the resources they had to other socioeconomic aims than to set up accounting criterions. There are besides other grounds for this two states to follow IAS, foremost is because IAS has been tried and tested globally with non much opposition. Second, for Malaysia and Singapore to be the taking fiscal centres in the ASEAN part, it is important for them to hold accounting criterions that are internationally recognized and trusted. From the assorted degrees of treatments in this survey, it is obvious that both Malaysia and Singapore are on the right way towards international accounting harmonisation. However, the consequences of the empirical survey indicates that there is still much more to be done to accomplish complete harmonisation or if complete harmonisation is come-at-able. However, despite the difference in accounting criterions used by these companies, in general bulk of them comply with IAS. Furthermore, the figure of companies that use other methods non stipulated by the IAS are non important. As discussed in chapter two, there are assorted organic structures i.e authorities and private organic structures involved in the standard-setting procedure in Malaysia and Singapore. Each of these organisations carry out their several map in their attempts toward standard scene and international accounting harmonisation. In order to ease and to guarantee the success of the standard scene and harmonisation procedure, a high degree of coaction is needed between them. Given that the standard-setting procedure is really political in nature, the private sector organic structures require the bargain in of the authorities to guarantee successful execution of the national criterions set. The authorities would besides guarantee that the criterions set are suited to run into national economic aims. On the other manus, the authorities looks to the private sector organic structures to guarantee that the criterions set would increase public sector answerability. Although there are plentifulness of attempts toward international accounting harmonisation, it is still hard to reason if Malaysia and Singapore will efficaciously achieve harmonisation by simply merely being IAS compliant ( in most instances ) . 4.4 Mechanisms to Pursue International Accounting Harmonization To help the chase toward international accounting harmonisation, a set of institutional mechanism is needed. Saudagaran and Diga, 1998 lineations four options available for prosecuting ASEAN accounting harmonisation: amalgamation of national criterion puting bureaus ; acceptance of an European Union ( EU ) harmonisation theoretical account ; attachment to IASC dictums ; and free market attack. Each mechanism will be discussed in bend. 4.4.1 Merger of National Standard-setting Agencies The first step suggests for ASEAN criterion puting bureaus to unify to organize a supranational organic structure. In world a organic structure of such nature is already in being ; the ASEAN Federation of Accounting ( AFA ) . For the AFA to play a more effectual function in international accounting harmonisation, they need to be a portion and package of the standard scene procedure and non simply an organisation for comptrollers. As such there is a demand for the standard puting organic structures of each ASEAN state to be apart of AFA to ease the standard scene procedure within the ASEAN part. Despite the difference in civilization, the brotherhood of ASEAN criterion compositors under one umbrella would guarantee the criterions set would take into considerations all the demands and positions of its members states and concentrate on the ASEAN needs on a corporate footing. They would besides be able to react rapidly to the germinating economic conditions go oning in the ASEAN part. 4.4.2 European Union ( EU ) Harmonization Model The 2nd step is to follow the EU Harmonization Model. The harmonisation procedure starts with the harmonisation of the legal system, which includes company jurisprudence, concern jurisprudence, accounting and fiscal coverage of all EU member states. These enterprises take the signifier of directives, which so becomes a legal instrument for the attachment of EU member states. This option would let for the ASEAN secretariat to be the chief histrion in prosecuting international accounting harmonisation within the ASEAN part. This Secretariat would be responsible to suggest Directives and Regulations for its member states. However, the drawback of this option is that the ASEAN part does non possess a well-developed political substructure, which is a demand for accomplishing regional harmonisation. As a consequence, the move towards regional harmonisation would be slow. In the ASEAN part, the AFA, could play a more active function in prosecuting international accounting harmonisation. At present, this undertaking may look impossible for AFA as they do non hold equal support from other influential parties such as the stock exchanges, fiscal analysts etc. However, ASEAN can larn from the EU experience on how to get the better of the obstructions in accomplishing accounting harmonisation. 4.4.3 IASC Based Harmonization The 3rd step is to adhere to all the IASC enterprises. With this option, IASB becomes the chief histrion in the international accounting harmonisation procedure and all the ASEAN states would hold to follow IAS. If this step is adopted, the function of AFA would go undistinguished as the authorities and the national professional accounting organic structure of each state would take over the function of AFA. This is a low cost institutional option. Despite the many benefits of IASB harmonisation, there are drawbacks to this mechanism. First and the most important drawback is the possible struggle between the adopted IAS and domestic statute law. Not all states would profit every bit from international accounting harmonisation, as some IAS might non be appropriate for all ASEAN states. States such as Malaysia and Singapore are really selective when following IAS and have made alterations to the IAS as and when necessary to accommodate their economic environment. For the ASEAN part to to the full bask the benefits of IAS, there should take part more active engagement from these ASEAN states in the IASB treatments to guarantee the demands of their single states are taken into consideration ( Saudagaran and Diga, 1997b ) . 4.4.4 Free Market Approach to Harmonization The 4th step is the free market attack to harmonisation, which allows the market forces to make up ones mind which fiscal coverage patterns would predominate. This step provides full flexibleness for companies to make up ones mind what they want to describe depending on the demand for information. This option is really much in the favour of investors as they are the chief participants in the capital market who demand fiscal information to do investing determinations. The drawback of this step is that companies in different states may choose to follow different criterions depending on the demand of their assorted stakeholders, which would get the better of the intent of international accounting harmonisation. It is besides hard to utilize this option as non all ASEAN states have active capital markets.
Saturday, March 14, 2020
Electrical Current Definition Electrical current is a measure of the amount of electrical charge transferred per unit of time. It represents the flow of electrons through a conductive material, such as a metal wire. It is measured in amperes. Units and Notation for Electrical Current The SI unit of electrical current is the ampere, defined as 1 coulomb/second.Ã Current is aÃ quantity, meaning it is the same number regardless of theÃ direction of the flow, without a positive or negative number. However, in circuit analysis, the direction of current is relevant. The conventional symbol for current isÃ I, which originates from the French phraseÃ intensitÃ © de courant, meaningÃ current intensity.Ã Current intensity is often referred to simply asÃ current. TheÃ IÃ symbol was used byÃ AndrÃ ©-Marie AmpÃ ¨re, after whom the unit of electric current is named. He used the I symbol in formulatingÃ AmpÃ ¨res force law in 1820.Ã The notation traveled from France to Great Britain, where it became standard, although at least one journal did not change from usingÃ CÃ toÃ IÃ until 1896. Ohms Law Governing Electrical Current Ohms law states that the current through a conductor between two points is directlyÃ proportionalÃ to theÃ potential differenceÃ across the two points. Introducing the constant of proportionality, theÃ resistance, one arrives at the usual mathematical equation that describes this relationship: IV/R In this relationship,Ã IÃ is the current through the conductor in units ofÃ amperes,Ã VÃ is the potential difference measuredÃ acrossÃ the conductor in units ofÃ volts, andÃ RÃ is theÃ resistanceÃ of the conductor in units ofÃ ohms. More specifically, Ohms law states that theÃ RÃ in this relation is constant and is independent of the current. Ohms law is used in electrical engineering for solving circuits. The abbreviationsÃ ACÃ andÃ DCÃ are often used to mean simplyÃ alternatingÃ andÃ direct, as when they modifyÃ currentÃ orÃ voltage. These are the two main types of electrical current. Direct Current Direct current (DC) is the unidirectional flow ofÃ electric charge. TheÃ electric chargeÃ flows in a constant direction, distinguishing it fromÃ alternating currentÃ (AC). AÃ term formerly usedÃ forÃ direct currentÃ was galvanic current. Direct current is produced by sources such asÃ batteries,Ã thermocouples,Ã solar cells, and commutator-type electric machines of theÃ dynamoÃ type. Direct current may flow in aÃ conductorÃ such as a wireÃ but can also flow throughÃ semiconductors,Ã insulators, or even through aÃ vacuumÃ as inÃ electron or ion beams. Alternating Current In alternating current (AC, also ac), the movement ofÃ electric chargeÃ periodically reverses direction. InÃ direct current, the flow of electric charge is only in one direction. AC is the form ofÃ electric powerÃ delivered to businesses and residences. The usualÃ waveformÃ of anÃ AC powerÃ circuit is aÃ sine wave. Certain applications use different waveforms, such asÃ triangularÃ orÃ square waves. AudioÃ andÃ radioÃ signals carried on electrical wires are also examples of alternating current. An important goal in these applications is theÃ recovery of information encoded (orÃ modulated) onto the AC signal.
Thursday, February 27, 2020
Term Paper One - Article Example formulate their general HR strategy and then how such will influence their international recruitment strategy and what HR processes and policies they attempt to transfer. Obviously, Marriott International seeks to sustain and create a level of stability in their practices of managing people globally. The company knows that in order to be successful in the UK, it may also have to adjust its HR policies and practices to the particular regulatory, social, and economic conditions of the host country. Increasing regulation and economic instability are determined as two of the most difficult challenges confronting Marriott International in the UK (Nickson, 2013). This paper evaluates the key features of the equality and diversity policy of Marriott International, and critically examines the challenges in operationalizing the policy and the approaches which could be taken to ensure effective implementation. With roughly 133,000 employees across the globe, making up a broad array of cultural experiences, knowledge, and backgrounds, Marriott is thriving by willingly and committedly accepting and nurturing the diversity of its labour force (Clarke & Chen, 2009, p. 253). Consequently, Marriott has received numerous awards and recognitions for their initiatives to foster a diverse workforce, such as the Lifetime Achievement Award granted to the company in 2005 by the National Society of Minorities in Hospitality. Their attempts to nurture a diverse labour force undoubtedly established their general reputation as one of the most respected firms in America (Clarke & Chen, 2009). Not like numerous less profitable companies, an important part of MarriottÃ¢â¬â¢s strategy is that diversity concerns are not tackled merely by a separate, independent program that suggests detaching diversity concerns from the core features of the company. Hence, diversity is not only a matter of acquiring a cultur ally diverse workforce, but in looking for ways to incorporate and apply such diversity