Disclosure Reports Samples For Students

Introduction

Agenix Limited is a biopharmaceutical company based in Melbourne, Australia. Through its wholly owned subsidiaries, Agen Biomedical and Agenix Biopharmaceutical (Shanghai), the Company has a strategic goal of building and developing a line of therapeutic and imaging products, and this is evidenced by the company’s heavy investment in research and development as it seeks to develop new biopharmaceutical products appropriate for its market1. The company is listed in the Australian stock Exchange (ASX), having been listed in 1987. The company’s shares are also available the NASDAG.

Disclosure Index for Agenix Limited

Financial disclosure is the deliberate release of numerical or qualitative financial and non financial ...

Business Security Posture

Business Security Posture

Communication and Question for the Security manager

In the last two decades, information and communication technology has been greatly used in most businesses, organizations, and institutions for different purposes. Daily activities and business operations are implemented using information communication technology. For this reason, security management has become one of the priorities in businesses. Security managers are tasked with the role of ensuring security of data, information, and other organizational resources (Fox, Henning, Farrell & Miller, 2006).
The business security posture is the overall security plan, and the approach that the business takes to ensure security of data and information in the organization. It ...

Abstract

Several accounting principle have been put in place to ensure that the financial statement presented to users are free and fair. The principle of consistency ensures financial statements are prepared using the same principle year after year. Materiality concept ensures that only valuable information is included in financial statement. Principle of disclosure ensures that all valuable information is included in preparation of financial statement. Then the principle of conservatism makes sure that losses are recorded when foreseen while profits must be earned before recording.
The fixed asset register keeps eye on all fixed assets of a firm. The assets ...

HIPPA and Electronic Health Information

Participants and beneficiaries in a group health plan have the rights to be protected. Health Insurance portability Act (HIPAA) ensures physicians protect the privacy and security of patient`s medical information (Jeffrey, & Geoffrey, 2008). This protection covers areas such as confidentiality of patient information, the integrity, and its availability. Healthcare organizations now practice this as a legal requirement despite just doing it as best practice for healthcare services
As part of achieving HIPAA compliance, there are several processes adopted. The processes are adopted to cover the security management lifecycle and they help to identify gaps in an organization`s security ...

Sources of Law and areas of Law in Common Law Countries

Notion of common law and its features
Common law has its origin in XI century and now exists in the USA, Canada, UK, Australia, New Zealand. This system law is regarded uncodified and is based on the case law as the main source of the interpretation of the rules. This statement implies that cases considered by the courts in the previous years should be respected and taken by the followers as the examples of notorious behavior accepted by the society. Therefore, the system of common law accepts the pivotal role of the precedent in the society. Besides, the common ...

Introduction

For the purpose of analyzing the governance structure of a business in New Zealand, Mighty River Power has been chosen. Mighty River Power is a New-Zealand headquartered electricity generation company, which was formed in the year 1999 after splitting from the Electricity Corporation of New Zealand. On May 2013, the firm was partially privatized by the government, with the government retaining 51.78% stake and the remaining 48.22% of the stake held by private investors. They generate electricity in a number of ways; which also includes hydroelectric power and geothermal plants located in various parts of the country. They are a major source of ...

easyJet Plc’s Governance Disclosures: A Critical Evaluation
1. Introduction
The concept of corporate governance has gained considerable significance since the collapse of a series of corporate giants including banks worldwide followed by the global financial crisis 2008-09. The global financial crisis led to huge financial losses and massive job cuts across the globe, particularly in United States and United Kingdom. Official investigations following the crisis revealed that accounting fraud and other top management malpractices contributed notably to high-profile corporate scandals. In response to these reports, the UK government designed and enacted the UK Corporate Governance Code that specifies ...

Introduction

An audit plan is a crucial element of the auditing process as it establishes the suitable procedures for specific items. (Mills, 2008) In that respect, it is a key risk management tool and its application in this case is crucial in managing the risks involved in auditing for the three items of work in progress, trade receivables and payables. (AICPA, 2002) In that view, the following is an explanation of why the three items are crucial for evaluation owing to the control and audit issues facing Falmer metals.

Justification for the items identification as areas key to audit risk

The business situation provides environment for audit risk. First, the lack of inclusion ...

Treatment of contingencies has gained significance in the wake of mergers and acquisitions prompted by recessionary trend and exposure to Sarbanes-Oxley Act (SOX) and as part of risk-management.
Accounting Standards Codification (ASC) 450 applies to “Contingencies”. It relates to both the contingencies of loss and gain. Except for the carry forward of tax loss, gain contingencies are not recognized since it is not apt to be recognized before actual realization. US.GAAP does not allow recognition of contingent assets and only requires brief disclosure when a future gain is likely to be realized. However, loss contingencies can be recognized. They ...

Executive Summary

The world experienced one of its worst recession which commenced in late 2007. One of the issues that emerged was criticism on the then accounting standards which prompted standard setters to respond. The G20 countries recommended the formation of financial crises advisory committee which developed various recommendations that led to the improvement of specific International financial reporting standards namely IFRS 10, 11, 7 and 9. Also, the recommendation led to the development of IFRS 12. These development were the key responses by the standard setters which are reviewed to demonstrate how they positively impacted the financial statements

Introduction

Towards the ...

This report analyses the most recent financial reports of two companies; Sino Gas and Energy of Australia (2014), and Solar World of Germany (2015). Sino Gas and Energy reported total provisions of $97,166 that constituted 0.09% of the total assets. Solar World reported total provisions of k€ 49,466 that constituted 5.69% of the total assets. The provisions for the two companies are listed below in descending order based on their book values:

Sino Gas and Energy $

Other provisions 60,837
Employee entitlements 36,329
Total 97,166
Solar world k€
Warranties 24,653
Pensions 10,704
Litigation risks 9,190
Other ...

FASB, in its subtopic 225-20, defines extraordinary as unusual and infrequent events. The underlying transaction must have a high degree of abnormality and must not be related to any ordinary or typical activities of the entity (Fasb.org). Secondly, the event must be infrequent, that is, an event that would not be reasonably expected to recur in the foreseeable future. FASB required that if an event meets the two condition, it should be reported as an extraordinary item. Thus, an entity should separate the income or loss from extraordinary items from those incomes and losses from ordinary operations of the ...

Part-A: Privacy Protection

Introduction
Privacy policies are statements, usually stated on e-commerce platforms, which govern and determines the way in which the e-commerce platform gets or collects, uses maintains and discloses information from users (Ecommerce Platforms, 2014). It also covers how the information collected by the platform is protected against unauthorized third parties who might intend to have access to it for wrong purposes. 84% of Americans believe that privacy protection in the US is not adequate while 78% believe that consumers have lost confidence over how their information is being used (Head and Yuan, 2001:150). They further explained that the ...

IRISH EQUITY LAW

IRISH EQUITY LAW
The Mareva injunction is a very powerful remedy which if improperly invoked will bring about an injustice, something that it was designed to prevent’

Introduction

- Definition of Mareva Injunction:
A Mareva Injunction is defined “as an injunction which freezes a defendant’s assets, preventing their dissipation, and ensuring that they shall be available to the plaintiff, in the event that the plaintiff succeeds in the trial of action.”
In the case of Bank Mellat v Nikpour, the judge described Mareva injunction as “one of the law’s two nuclear weapons”. In O’Mahoney v Horgan ...

Introduction

In the current dynamic world, there is a huge need for organizations to avail a method of syncing various consumer related information so as to avail quality customer service. This is particularly very vital in the healthcare sector where even the smallest bit of information can play a significant role in the prevention, diagnosis and treatment of patients. This paper aims to explore an example of a technology in the healthcare sector that has enabled the syncing of patient related information between various healthcare providers. The technology in question is Health Information Exchange commonly abbreviated as HIE. The paper will begin by defining ...

IM plan for Queensland government

EXECUTIVE SUMMARY

This research paper outlines information management best practices in relation to Queensland State. The Queensland government envisions for an open, accountable, and participatory government. Information is at the heart of government operations and as such all planning and decision making activities of the organization depend on information management.
The development of this paper follows a series of steps that includes planning, design and implementation stages. Data were sourced from the diverse sectors within the state and analyzed to reveal the state of information management. Further, an appropriate IM roadmap was recommended to oversee the ...

The Wells Fargo bank is an American financial institutions and it offers its services across the universe. The bank is rated the fourth biggest in the United States in terms of assets and is considered the largest bank in a capitalization aspect. It offers services of home mortgage, debit cards and bank deposits and it’s rated the 2nd largest in this perspective. The bank has its headquarters at San Francisco in California. In the countries where the bank offers its services, it has also major hub-quarters that are t6he centers to control its operations in the country. In the ...

Table of contents
1. Outline
2. Introduction
3. Recent issue facing corporate governance
4. Relationship between corporate governance and business ethics
5. Review on ASX Corporate Governance Council’s “Corporate Governance Principles and Recommendations”. The key principles that focus on ethics
6. Summary.

In many large and well established businesses and enterprises, corporate governance is a common term used when in any conversation or explanation that may include the company’s operation and governance. The term corporate governance refers to a wide aspect the processes, law, or rules by which a business is regulated, controlled, and ...

Disclosure Index

The financials in 2010 and 2011 have been prepared according to the relevant AASB standards. The expansive disclosure section is quite thorough, informing potential investors and current shareholders about existing trends within the company. The financials disclose all required information about the company’s operations, including the detailed requirements for financial instruments and other items that have to do with extended credit. During the year under report, there were quite a few changes in the AASB reporting requirements, as the financials note, but none of those changes had a significant effect on the reporting methodology at David Jones.

The 2010 and ...

Issue

Have Adam and I formed a partnership?
Rule
Partnership Act (SA) 1891 Section 1- Definition of Partnership
Partnership Act (SA) 1891 Section 2- Rules for determining Existence of Partnership
Partnership Act (NSW) Section 2- Rules for determining Existence of Partnership
A partnership entails the relationship that exists between two or more people with the intent of running a business for profit making purposes (Partnership Act (SA) 1891 s 1).
Based on Partnership Act (SA) 1891 s 2 and Partnership Act (NSW) s 2, for a partnership to exist, the relationship must satisfy three aspects:

The establishment of a business;

In common;
With a view ...

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Section 1: Basic Concepts
Concept of the Cloud
The IT term “ cloud” is short for two related concepts. For the man on the street, it can just mean the internet and that is acceptable1. For the IT initiate, it would be “cloud computing” which is the delivery of on-demand computing services (e.g. applications) to clients via the internet from server farms of the service provider.
These services are applications and databases which reside in the vendor’s various locations unknown to the customers. Google and Facebook are there in the cloud. Such architecture allows the type of service called ...

BOP Assignment

A firm’s internal and external environment affects its performance in the market. It is worth noting that there are several tools of analysis used to determine the manner in which a given organization performs in its environment. Business operations take place within an environment. The environment factors are classified into internal and external factors depending on the type and ability of the firm to control. In this case, BHS is an example of an enterprise that was bought by an investor and merged into his wider business. After a while, it was on the verge of collapse, and ...

Introduction

Total Quality Management practitioners believe in aligning mega trends with available opportunities in their surroundings. These companies are focused on research and analytics for the long term; at least a considerable time in advance. In the case of some companies, it could be some lesser years. This is where these companies have a competitive advantage.
The companies which follow the TQM guidelines have their own quality definition of growth. Any kind of economic transformation would mean a step towards growth for them. Research-based data shows that the revenue of companies that have good TQM practices can be increased up ...

Introduction

Ethics are very vital to the smooth running and maintenance of a great image of a company to the customers and other stakeholders. This means that ethics have to be incorporated into the culture and running of an organization so as to improve the relationship between various interested parties in the company. The involvement of ethics, therefore, guarantees the connection of the employees to each other, the company to the customers and the larger society. This means that the absence or a lapse in the ethics of the organization can lead chaos in the general running of the organization.
...

Introduction

The advancement in computing technologies has been accompanied by increased exposure of the users to ethical violations including software threats, immorality, legal issues, confidentiality, and trust. The use of computers affects people’s decisions as well as how they make them. Computers persuade, facilitate, and enable various human cognitive processes, attitudes or processes while inhibiting and discouraging others. For example, while performing an internet search, internet search engines usually prioritize and provide information in a given order. As such, they influence what internet users see. These technological artifacts become “active mediators” because they shape people’s actions and perceptions, ...

Introduction

Employment laws are set to protect human rights and ensure fair treatment of employees by their employers. Companies are required to adhere to federal and state employment laws (Guerin & DelPo, 2013). To improve working conditions and morale of the employees, organizations are encouraged to follow employment laws, governing codes, and set expectations of conduct within the workplace (Twomey, 2010). Since DPG is a manufacturing organization, it is required to adhere to all provisions of the constitutions (federal and state) Source: (Goldman, Corrada & Goldman 2011). Critical laws to be followed are detailed below. Overall, it is in DPG interest to ...

Introduction

The advancement in computing technologies has been accompanied by increased exposure of the users to ethical violations including software threats, immorality, legal issues, confidentiality, and trust. The use of computers affects people’s decisions as well as how they make them. Computers persuade, facilitate, and enable various human cognitive processes, attitudes or processes while inhibiting and discouraging others. For example, while performing an internet search, internet search engines usually prioritize and provide information in a given order. As such, they influence what internet users see. These technological artifacts become “active mediators” because they shape people’s actions and perceptions, ...

Executive Summary/Introduction

According to recent research, corporate governance is categorized as the overall mechanism used by business entities to gives directives or controls the day-to-day activities. It defines the rule and regulation that controls the market mechanisms, therefore, stating the relationship or connection of the organization's management shareholders, and the board of directors. Seagate's corporate governance articulate in the creation of a system that assists in resolving existing and emerging conflict of interest of the company's stakeholders.
Seagate Company, being one of the world’s leading brands in data storage. The company began as a manufacturer of rigid magnetic disks and ...

Report Plan

Executive Summary.3
Introduction.3

Methods used4
Findings4
Analysis.4
Conclusion.5

References.6

Appendix7
Report Plan
Organizational Use of Standards to improve Performance
Executive Summary
Organizational standards lay out the manner in which a particular organization is supposed to conduct its business. The standards act as a governing body that establishes what the workplace deems to be an acceptable behavior. It is the responsibility of the organization to ensure that all the employees are aware of what the organization requires of them in terms of standards. The communication made by the organization relates the code of conduct in ...

Introduction

The article, “Hospital blunders caused 32 deaths” by Kate Hagan who is a health reporter for AGE sources explores the disasters and catastrophes of Victorian hospitals that took place over the year 2009 -2011 years. A lot of these mistakes involved things from a procedure concerning a certain body part or wrong patient, an infection control breach and medication mix-ups. The author stresses the point that all of these mistakes were caused by hospital staff. This article really raises concerns about hospital care in Australia. It is also apparent how that the data is displayed for the first time. Also the article ...

Introduction

Information security is an important part of managing organizations that aims to establish a strong e-commerce presence whether they may be a commercial, government, or not-for-profit organization. In fact, the moment you decided to establish an online presence, that is, making yourself visible to other people who also use the World Wide Web to engage in business and do all sorts of things, you are already required to know the basic rules and principles of information security. Knowing how such principles can be applied to certain situations is also a very important factor in deciding whether you will want to step into the ...

Introduction

Health care is one of the fields facing very difficult legal and moral issues in the society. Professionals in health care are put in a hard position while executing their duties due to the underlying moral and legal implications involved. Health policies regarding Acquired Immune Deficiency Syndrome (AIDS), abortions, end of life care and many other aspects vary from state to state as well as the international level. There are no internationally accepted standards that determine in finality how doctors and health care providers should handle such matter. Laws and constitutions have attempted to provide guidelines as to how such ...

One of the objectives of the financial communication of Tesco PLC is the attaining and maintaining investor interest in the company. The financial information offered through the financial communications of the company seems to be intended to generate investor interest in the company by creating a positive picture about the financial position of the company through the issue of financial reports and a statement from the group chief executive which not only evaluates the company’s immediate performance but also makes positive projections about the future performance of the company. This communiqué about the positive future prospects of the company is ...