Essays on Current Issues

IAS37: CURRENT ISSUES IN FINANCIAL REPORTING

IAS37: Current Issues in Financial Reporting Introduction Since the publication of IAS 37, it provides explicit directions for companies to recognize provision, contingent liability and contingent assets. IAS 37 undermines the traditional accounting concepts of prudence hence leading to considerable volatility in companies earning reports. The IAS 37 helps in disclosing the transaction incurred in an organization that is associated with liabilities. In the IAS 37 standard, the word “probable” has been adversely used and hence providing options of creative accounting essential for companies to recognize its provision on balance sheet. Before the amendment of current IAS 37, the ...

First Step 3

Decision maker and responsibilities 3 Issues and significance 4 Reasoning for current issue and decision maker involvement 5 Timeline and urgency 6 Exhibits analyze 7 Second Step: Analyzing the Case 8 Defining the issue 8 Analyzing the data of the case 8 Genearting alternatives 8 Selecting decision criteria 9 Analyzing and evaluating alternatives 10 Selecting the preferred alternative 10 Developing an action/implementation of plan 10

References 12

First Step Decision maker and responsibilities The decision maker in this case is Jim Kilts. Kilts is a former CEO of Nabisco and was appointed as Gillette’s new chairman and CEO in 2001. ...

Issue with the Justice System

Law Enforcement Introduction The terms law enforcement pertains to a government agency that assumes the responsibility of maintaining public order including public safety and enforcement of the law. There are several branches of law enforcement both local and federal that assume the said responsibility. The local police department, the FBI, Sherriff’s department, special jurisdiction police, and among others are inclusive of the term law enforcement because their key function involves, detection, deterrence, and apprehension of criminal activities. The discussion will highlight the key functions and purpose of law enforcement and the current issues facing this branch of the ...

I. WHAT IS HAPPINESS? II. WHAT THE DALAI LAMA AND D. GILBERT SAY ABOUT HAPPINESS

A. THE DALAI LAMA’S VIEW

1. Desires – are they good or bad? 2. Self-satisfaction as the moving force. 3. Greed as the obstacle to happiness. 4. Two ways to be happy. B. DANIEL GILBERT’S POSITION. 1. Parents happiness with children 2. Reasons of parents’ unhappiness. a. Overexpectation. b. Children as a natural way to feel happy. c. The only source of happiness. III. PHILOSOPHICAL ANALYSIS OF THE TWO APPROACHES FROM THE POSITION OF INDUCTION AND DEDUCTION. IV. THE FIRST APPROACH IS MORE PROFOUND, AND THE SECOND APPROACH IS ...

There are current issues that affect international business. One of the current issues is the Britain exit (Brexit) in the European Union. The article focuses on how the exit of Britain could affect the economy of Britain. Notably, the economy of Britain has tremendous impacts on the global economy and international business. Most of the companies in Europe have developed because of the European Union and their involvement in international trade. Brexit could disintegrate the European projects that are streamlined towards enhanced business and economic growth (Goodman). For example, a bartender asserted that exit of Britain could lead failure ...

and Classical Conservatism in the Modern Period

Introduction

Classical Liberalism and Classical Conservatism emerged as political philosophies from the past centuries as guides for government ruling. While liberalism aims for equality, conservatism wanted natural hierarchy. These two conflicts were mainly headed by two different minds in the person of John Locke (Liberalism) and Edmund Burke (Conservatism). However, no matter which became more favored in the past, the application of these ideologies in the present time is considered to be more complex than before.

Body

Take the current educational policies as considerations. Today, there are many aspects to be considered in schooling ...

Abstract 2

Introduction . 3 Lessons from Capital Market History . 3 Return, Risk and the SML .. 5

Cost of Capital 7

Financial Leverage and Capital Structure Policy 9 Conclusion 11 Abstract This paper entails a critical analysis and discussion of the components of the corporate finance and its subsequent application in the contemporary business environment. The discussion and analyses contained in this paper are centered on the book by Ross, Westerfield and Jordan (2012) which is titled: “Fundamentals of Corporate Finance.” In this book, different aspects and components of this subject of corporate finance have been discussed in great depth and this paper essentially entails ...

Introduction

The process of skilled helping is a structured process in which the helper and the helping technique should interact and operate with the subjects to ensure that the resultant help is most effective in its approach. Gerard Egan offered the 3-stage model for aiding the helpers in solving problems and seeking newer opportunities in the field of skilled help or counseling services. The prime objective of the model was to enable people for living more effectively and make more efficient use of most of the available opportunity around them to get the maximum yielding results (Shorrock, 2011). The model ...

Costco is a wholesale corporation in the United States that provides a wide selection of merchandise. James Sinegal and Jeffery Brotman founded the Corporation in September 1983 and currently the headquarters offices are operated in Issaquah, Washington in the United States. The first Costco warehouse was set up in Seattle and in 1993 it merged with Price Club to become PriceCostco and in 1997, the warehouse resumed to Costco as its identity (Coriolis Research Ltd 12). The Corporation operates as a membership club with intent to provide its members with affordable possible prices on quality and brand name merchandise. ...

Training and Exercise Plans in Homeland Security

Homeland security is concerned with national efforts towards preventing terror attacks in the United States. Homeland security training is based on various components that ensure that training and exercises are conducted effectively. Homeland security training has different options; its training can be addressed via several grounds such as levels of training, refresher training, exercises and initial training. An understanding prior experience of homeland security trainees is critical in conducting their training especially if my team is not the lead agency. Basically, appropriate training needs to match the level of experience and involvement in strategy, policy, tactical and task levels ...

Introduction

Some actions such as divorce, same sex marriage and other practices were considered morally wrong in the past (Giletti, 2012). However, in the modern times, they have been legally accepted and most people are now thinking that these practices are not morally wrong. This is now the trend in the ethical issues of downloading digital music and videos. People think that downloading digital music and videos from the internet is morally wrong because it is still illegal. However, there are also people thinking that the illegality of this practice is not enough to settle its morality or ethical judgment. ...

Section 1: Foundation of the Study

The majority of business information is stored electronically, creating the need for a system of securing this information. As the systems providing computer and internet security becomes more and more complex, security is increasingly compromised. Interlopers and hackers continue to create new and more creative means of gaining entry to information stored on networks, and users are facing an increased number of security attacks. Surprisingly, despite the variety and amount of security risks, security tools designed to counter these are slow to develop appear for business consumption (Garcia-Teodoro et al, 2009). With the introduction of new technological trends, information technology ( ...

Digital citizenship refers to the appropriate norms and responsible behavior with regard to the use of information technology. It involves effectively utilization of information to engage in society participation on politics and current issues. A digital citizen is therefore a person with extensive knowledge and skill to access internet sources of information through mobile phones and computer (Darity, 2008).

Digital citizenships influenced the downfall of the long Egyptian dictatorial government. This is because the use of information technology is a powerful tool towards knowledge enlightenment among people (Mossberger & McNeal, 2008). People characterize themselves through media by creating blogs and social ...

Introduction

McDonalds was first opened approximately 75 years ago by two brothers, Dick and Mac McDonald. It was originally opened as a carhop with items ranging from tamales to peanut-butter-and-jelly sandwiches. McDonald’s Bar-B-Q, as it was first called, was ran out of San Bernardino, California. Carhops were the rage during that time in Southern California and McDonald’s was an instant hit. The parking lot was consistently full until late at night. However, the McDonald’s brothers had frustration with the customers because of how many plates and glasses they broke. Furthermore, it took a large staff to serve all of ...

Criminal justice leaders often find themselves charged with the responsibility of leading an adaptive change in a variety of current issues. These current issues may relate to ethics and personal conduct or political pressures among others. An adaptive change involves a complete change in the conduction of activities. That is, it is an entire shift in the paradigm and hence it may be very draining. It is thus imperative for a criminal justice leader to have a sanctuary to which he or she can retreat to restore him or herself when feeling drained. This essay looks at various forms of sanctuary that a criminal ...

Question One

James describes utopia as an imagined place or state of affairs where all things are perfect and ideal. It is the product of imagination by a writer where the place is painted to be better than our present world (James 219). James argues that the recent science fiction has been very critical of utopian literature. For instance, the author argues that science fiction writers object the feeling in the utopian literature that the utopian writers aim for a society that is largely static. Science fiction argues that the utopian literature denies adventure, the taking of risks and the expansion of both ...

Following the American Psychological Association’s Guidelines

Introduction Not many people outside of the medical field or human services are familiar with the term Trauma Informed Care or the services it provides. Unfortunately, unless you are providing Trauma Informed Care, or are in need of it, you have most likely never heard of it. Trauma Informed Care is a service offered to help survivors of trauma recover and get back to leading their normal lives. In New York State, it is given most often to traumatized children. The services are also offered to the families of victims. Its history is dynamic and heroic. Though Trauma Informed ...

A Study of Issues Affecting Emergency management of Road Accidents

Problem Statement Road accidents are real issues that affect every nation. The extent of its effects is the most alarming instance that needs to be addressed if any affected country opines to curb the situation. In this case, emergency operations in my country have been on the forefront of safeguarding those who fall victim of the consequences of accidents. The management with the mandate of curbing accidents is placed in a way that it has set backs and back trailing instances that require to be abetted. The purpose of this study is to identify the problems that have been ...

- Organizational Behavior. - Introduction - The aim of this project is to encounter the current issues of Dell company. - in order to encounter the issues different case studies and research paper and books have been analyzed. - Two topic that are focus of multiple organization have been chosen to discuss that are diversity and employee engagement. - Description of problem In order to apply the theories of organizational behavior Dell has been taken as targeted organization and current issues that have been recognized are as follow: 1. Diversity issues; company ...

Individual project

Abstract Organizations are subjected to continuous change with respect to the changes in the external business environment that have a profound impact on the internal business environment processes. The current issues faced by the organization as an impact of the economic crisis include high turnover, outdated software applications, stress factor for existing employees and lower motivation levels of employees. The main problem of the current situation us that the employees are not participating in the organizational change and restructuring process and willing to resign. It is a challenge for the organizational management to devise a suitable plan for change management in ...

Question 1

Using research, the hot topics and the movie clips, discuss how you might foster or create a safe, moral and supportive community in the classroom?

Response:

In my own personal opinion, the key to foster or create a safe, moral, and supportive community in the classroom is to reflect on the character value lenses, thoroughly. I believed that a superficial understanding of all the character value lenses is not enough; instead, a teacher should have an in-depth reflection to one self. Ask yourself if you are much capable of fostering or creating such community in the classroom. Through it, you will create a smooth relationship ...

Contemporary Issues in Travel and Tourism

Introduction Traveling away from one’s home for the point of pleasure, leisure, business, or religious obligation has progressed from ancient times to its contemporary form. This diverse industry generates income and jobs all around the world, for both less economically developed nations and the world’s super powers in Europe, North America, and across Asia. In the US alone, tourism generated 1.4 billion US dollars in the year 2013 with the most popular tourism spots being New York City, Los Angeles, Chicago, and Washington D.C (World Travel and Tourism Council, 2014). These places have a high level of ...

Within the field of psychology, there are numerous schools of thought that attempt to explain and understand the complex mechanisms that take place within the human mind. From exploring childhood events and dream analysis, to specialized flooding techniques and examining how individuals within a family operate, there are a variety of different theories and approaches that assist mental health professionals in helping clients to overcome the challenges that occur in one’s life. However, not all theories view the human condition the same, and as such, the various theories, each have unique approaches and interpretations of life’s events, which influence ...

James Cameron is a household name in the film industry. He is widely acknowledged for his expertise in film production, film directing and screen writing. His works include two of the world’s all-time best films. As a testament to the crucial role that Cameron has played to the general film industry, he has been nominated six times for the Academy Awards, something that few film directors have achieved. In essence, two of his movies, Avatar and Titanic are two of highest earning films of all-time, respectively raking $2.19 billion and $2.78 billion all over the world. Vanity Fair named him ...

Introduction

Learning disabilities could remain for life-long if not diagnosed and addressed. Moreover, it could have an influence on different parts of an individual’s life. Some people have apparent overlapping learning disabilities, while others may have isolated or single learning problem i.e., the greater the number of disabilities, the larger its impact on lives (Perry, Marston, Eva, Hammond and Gaskell, 2010, 104). Thus, it is important to diagnose learning disabilities in children. This paper initially defines learning disabilities. Moreover, the current issues in learning disabilities are highlighted i.e., the more appropriate measure to identify and treat learning disabilities. ...

Kathryn Tanner – Christ the Key (2010), 320 pp Kathryn Tanner joined the faculty of Divinity in Yale in 2010. This was after teaching in the Divinity School of the University of Chicago for sixteen years and the department of Religious studies in Yale for ten years. She has engineered a lot of research on the history of Christian thought to current issues of theological concern using cultural, feminist, and social theory. She has written several books such as; God and Creation in Christian Theology: Tyranny or Empowerment? The politics of God: Christian Theologies and Social Justice, Theories of Culture: ...

Situation: Assessment of an Old Adult PatientMrs. Madeleine Corners, a 56-year-old female was admitted to the hospital with a clinical diagnosis of hyperglycemia (blood sugar 400), diabetes Type-II and vomiting. She was diagnosed with diabetes Type- II 5 years ago. She decided to seek medical assistance once she started experiencing nausea, extreme weakness and vomiting two weeks ago. The illness became severe when she started vomiting three times within an hour. The source of history of the client seems reliable.

Area: Petersburg (Grant Memorial) Birth date: June, 12, 1958. Birthplace: Virginia Age: 55 Sex: Female Background: ...

My name is Anthony Brown the director of American Civil Liberty Union (ACLU). ACLU is a non-profit making organization whose objective is to defend the rights which are stated in the constitution of the people in the United States. It accomplishes this objective through lawsuit, public education effort and lobbying. It draws its affiliate members in all the states. As the director of the ACLU I am responsible of setting policies and organization of fundraising. I am also responsible of the management of daily operations of the organization. From the time of my tender age I have always had ...

Introduction

Rapid development of transportation means, communication technologies and globalization as phenomenon call forth topicality of addressing issues, related to migration, which concern integration and meeting the challenge of reframing critical spheres of social life with respect to the requirements of multicultural society. It may seem that the issue of choosing approach to managing diversity is inherent fir modern governance only. However, it is worth mentioning that in such countries as the USA, Australia and Canada, managing diversity has had quite a long story. The essay below will be dedicated to researching into current challenges of multiculturalism approach in education and ...

English 215: Research and Writing

Should Taxes in People Making over $250,000 a Year be changed? Should Regulations for Home Schools be changed? The reason for selecting the topic is that several issues exist and continue to occur over time due to TSA regulations that are considered as outdated and some that do not address the critical measures of transportation security. These issues have immense overall negative implications to the transportation sector of the country because social and economic mobility are at stake in the issue. If issues pertaining to transportation are left unresolved, it will largely affect social mobilization capacity. For ...

Business Organizations in Global Context

Introduction Globalization presents both opportunities and challenges for businesses in their operations in a global context as a result of the varied factors that are market as well as sector and industry specific. In that respect, businesses find themselves facing a complex situation that requires devising of suitable strategies in their local and foreign ventures due to market integration and international trade. In this consideration, this analysis seeks to demonstrate business organization activities and factors in a global context. To achieve this, the analysis considers a UK based Oil and gas organization; BP with a potential venture into the Chinese market and begins by ...

S O

HUM 225

Ethics: War on Terrorism In the aftermath of the September 11, 2001 attacks on the World Trade Center and the Pentagon, Americans pondered the thought that the war on terrorism is unjust. Many Americans believe that our government’s reasons for fighting this war are for money, greed, and oil reserves. But truth be told and if Americans and the world at large could consider the interests and safety of the wider society against the terror groups, then there could be no question as to why America is so serious about the post 9/11 war on ...

Abstract.3

Introduction..3

Literature Review.4

Brief History of the Company..6

Discussion7

Lean Manufacturing.7 Capacity Planning Issues..8

Building New Oil Refinery or Extending Existing Capacity9

Managing Oil Refinery9 Delivery of Different Fuels to the Filling Stations.9 Recommendations..10

Stages of New Strategy Implementation.10

Conclusion11 Appendices14

References.15

Operation Management in ADNOC Abstract The current paper relates implementation of lean manufacturing at ADNOC – national oil company operating on the territory of UAE. The necessity of implementation of operations management techniques is conditioned by increasing competition in the world markets and cost pressure. There were several aspects of the proposed operations strategy outlined with regard to the culture and structure of ADNOC. Operations management strategy was developed ...

Article Review

In the journal article written by Stephen & Bagnato (2011), young children assessment has constantly been undergoing changes to better the quality of education provided. The article begins with a history in some of the amendments drawn towards promotion of early childhood intervention. It provides a brief overview about the Education of the Handicapped Act of 1975 that allowed disabled children to learn freely in public schools without victimization. In 1986, with the introduction of Individualized Development Plans and Individualized Family Service Plans, quite a lot was introduced towards childhood assessment as it entailed both the responsibility of the teacher and the family ...

1.0 Chapter 1. American Airline: Overview and History. 1.1 Organization and subsidiaries. The American Airline is the major United States Airline. It is a subsidiary of AMR Corporation. The airlines headquarters is located in Fort Worth, in Texas City. The airlines provide transport services to both domestic and international citizens. The airline is being renown for its services, which are of high quality and efficient. The main routes followed by airlines include the following; South America, Europe, the Caribbean, as well as pacific or Asia. The Airline accounts for 85 percent of traffic as well as 83 percent ...

Project Outline: Immigration Law

- Introduction - Statement of the Problem - Immigration laws, past and present, and the effects that it has on different states and individuals. - Definition of Terms: - LPR - Lawful Permanent Resident - CSPA – Child Status Protection Act - EUI – Entry Without Inspection - USCIS – United States Citizenship and Immigration Services - DHS – Department of Homeland Security - I-130 –Petition for Alien Relatives - 245 (i) – A process referred to as the Adjustment of Status to become a permanent without having to leaves the United States. - Theoretical Framework ...

Introduction

In one calendar year, we have thousands of events taking place all over the world. These events may include national celebrations, educational (graduations, meeting and conferences), Promotions, including product launches, expos, political rallies and fashion shows, and also commemorations, such as memorials and civic events. These are some of the events that may take place in many places globally. The context of this case is however, large events and especially of international reach such as the World Cup, the recent Olympic Games, The Super Bowl of the US, the NBA finals in the United States, and the 24 ...

It is no secret that some remarkable changes have been accomplished in the recent years in the crime victims’ field in the USA. Some of the victims may be given concessions during the court testimony. They may as well make written submissions at sentencing (Addington, 2008). This paper is therefore primarily devoted to highlight current victim-centered. The issues relate to immigration and aboriginal victims, access to services, intra-familial violence, privacy and sharing of information, and accountability.

Access to services is a pertinent current issue. Victims are not able to access high quality services. This issue is posed by the legal ...

Proposal for Research

Teen Gang Violence in the Community

Teenage gangs sometimes called juvenile gangs have been a historical problem in the United States (US). That is because some change in society starts the rise or the fall of certain types of gangs and also affects their membership numbers. One of the causes in the US has been immigration which causes two basic types of gangs to band together: the local teenagers already living in the area and the new teenage immigrants to the area. The Federal Bureau of Investigation (FBI) defines the difference between street gangs and the neighborhood or local gangs ...

Background

The inclusion of learners with special needs is gradually becoming a major concern to various governments (Holt, 2004). With the enactment of the Disability Discrimination act of 1992 and changes in community perceptions towards individuals with disability in Australia, mainstream primary educational institutions have had to prioritize children with disabilities’ inclusion (Forbes, 2007). Holt (2004) gives a social model definition of disability as the disadvantage or restriction of activity resulting from contemporary social organization which takes either little or no account of individuals with physical impairments thereby excluding them from mainstream social activities. Generally, children are considered learning disabled if they ...

My experience in learning the American history was fun and my passion ever since I joined high school. My experience in history made me to love the subject especially since it gave me a chance to know where I came from giving a hint of what to expect in future. It also gave me an inspiration to work towards experiments and surveys to extract the truth and explain the occurrence of some phenomena that are common in the American soil. In my personal capacity, I can claim that my history teacher was one of the best trained instructors I have ...

Regional Economic Integration

Regional Economic Integration refers to the creation of agreements among the countries within the same geographical areas, which aims to enhance economic and political cooperation. Its initial purpose is to reduce or remove trade barriers in the region, while the scope of the agreement can also include further areas for cooperation. It is possible to identify several kinds of regional economic integration, which depend on the degree to which countries want to sacrifice their sovereignty in favour of collaboration and barrier reduction. The least restrictive form of economic integration is the so called “preferential trade area”. It implies a partial ...

Question 1

Strategic change initiative encompasses developing solutions to tackle pertinent issues the management prioritizes for consideration as at a given time. Basically, the prioritization scheme is guided by the goals to be accomplished, the implementation strategies and the implementation of the expenditure budget. Each plan must be put to task within a given time frame to help be at par with the future. Its success is dependent on coordination. It demands coordination within an organization and must cover all the organization’s diverse functions in order to succeed. Completion of one initiative to the mainstream operations is succeeded with a new plan as ...