Health and Vitamins essays

Wellbeing and Vitamins expositions Nutrients are everything and nothing. One all the high-pressure promoting and Farfetched cases and stripped away, nutrients rise as what they truly may be: ordinary Chemicals found in microscopic sums in nearly all that you eat. Nutrients are normal to such an extent that it is practically difficult to get them out of food. The nearest anybody has made significant progress to nutrients free dishes in white flour, white rice, white cornmeal, white sugar, and the various are to a very remarkable procedure for food. Much progressively significant, in the event that you keep up all the nutrients you need every day in a heap, that heap would be littler then period toward the finish of this sentence. To take a gander at it another way, partition a 1000 sections: your most extreme nutrients necessity is an insignificant 7 of those parts at regular intervals. You could store all the nutrients you need every year in a thimble-and still Everyone actually needs nutrients. They assume a vital job in a large number of ordinary concoction response that happen in the body. Each significant occasion, from absorption to multiplication to prepared to strolling, requires some nutrient. If you somehow managed to eat an eating routine absolutely ailing in nutrients, your future would be estimated in weeks, if not In 1940 when the German Luftwaffe was annihilating London by determined and systematic besieging, the Royal Air Force unexpectedly got the advantage, especially in high air fight. The inflexibly edited British paper happily uncovered to all the world that the British preferred position was the consequence of taking care of carrots evidently plentiful in nutrient A to the military pilots to forestall night visual impairment. From that second on, an age of American youths were honestly overdosed with crude carrots to ensure them from night visual impairment, an ailment that has not been a genuine danger since the year 1349, when a scourge happened in Holland. Much increasingly significant, the paper ... <!

European Union Essay Example | Topics and Well Written Essays - 500 words - 2

European Union - Essay Example The part states profit by both inside and outer parts of single market. Instances of these angles incorporate facilitated commerce of products and enterprises among part nations, normal rivalry law that controls non-serious exercises of organizations, disposal of inside outskirt control and harmonization of outside controls. Extra viewpoints incorporate citizen’s opportunity to live and work in any part state, free capital development between part states, widespread outer traditions levy and a general situation in dealings including universal exchange among others. Following the European Union members’ deregulation of the flying business, which they achieved in 1997, they annulled all conventional national protectionism, which came about into an incredible improvement in the administration of air traffic. With a point of setting up a more secure and productive progression of air traffic inside Europe, they set up another arrangement of overseeing air traffic. One exceptionally noteworthy segment of this framework is the single European sky enactment that the EU propelled in 1999 and its establishments received it in 2004. This enactment included rebuilding of the European airspace, which was officially singular national airspaces that singular part states directed, into a solitary region managed by the union (EUROPA, 2007). The single European sky prompted the disentanglement of systems for controllers of air traffic and pilots just as less handovers where controllers of air traffic oversee more extensive sky territory while Europe-wide normal methods and rules furnish pilots with an impeccable help. Limiting of various territories of control upgrades quicker administrations and a structure that is obviously better in a tough situation. The single European sky has additionally helped air travel in EU part nations fundamentally. It has straightforwardly given carriers faster and more secure

Recommendations On Strategic Management Problems Nintendo - 1925 Words

Identify, Analyze And Make Recommendations On Strategic Management Problems At Nintendo (Essay Sample) Content: Strategic Management Analysis and RecommendationsNintendoRex SittiUniversity of MemphisNintendos culture is a result of its distinct environmental attribute that contributes to its distinctive and unique products. However, this also contributes to slow growth into other technological innovations as is the norm in the gaming industry. It might be time for the company to reinvent itself and taste the waters in new technology such as internet of things and mobile devices through partnership with like-minded institutions. * Brief Diagnosis of ProblemThe main problem facing Nintendo is the growing perception from gamers, and consumers in general, that Nintendo, Ltd. has, as of yet, failed to produce a Nintendo experience within the present competitive environment. The gaming environment is increasingly defined by product development lifecycles that integrate more and more mobile connectivity, cloud-enablement, social-orientation into gaming design and user experience engin eering, and all that at a breathtaking pace (Liu, 2010). At the same time, I must acknowledge and very much respect the honorable corporate culture of Nintendo as inseparable to the culture and history of Kyoto and the people of Japan; therefore, I herewith would very much like to assert that integrating new technologies (e.g. mobile, social, and cloud integration) into the Nintendo experience is not a new challenge and, in fact, is one challenge in particular that Nintendo takes the greatest pride in solving, decade after decade (ODonnell, 2011).I strongly feel that the corporation should continue to endeavor in its own sense of the fullness of time, to take the long-view towards the ongoing and never-ending translation of the Nintendo experience into present and future technology ecosystems. In summary, I am certain that Nintendo culture and Nintendos internal corporate decision making is its strongest market asset, and yet, at the same time, I am also in a most privileged positio n to provide the comprehensive diagnosis that Nintendo must renew and enliven an established culture of innovation, to bring the Nintendo experience, the corporate cultural values of Nintendo, to families and people everywhere, to the markets of 2020 and beyond.In the following, I make points of analysis and recommendation in an effort to initiate conversations and cultivate strong relationships based on the family fun values for everyone  that Nintendo represents. Likewise, I also provide points on implementation to provide a path for my common mission. Just as Nintendo is inseparably part of Kyoto and the people of Japan, I see myself as the link to novelty and innovation for all of Nintendo people everywhere. In this way, I am able to endeavor together to fortify and enrich the Nintendo experience in the fullness of time sooner rather than later, so that it can be shared with future generations of families all over the world. Connectivity is now, technology-enabled. I am happy to be your link to invigorating the fullness and riches of Nintendo experience and culture.II. Analysis of the ProblemHardware sales of consoles such as the Wii U have fallen far below expectations (Nintendo Ltd. 2016). Although the release of games such as The Legend of Zelda (delayed to 2016) can be expected to boost hardware sales, it will not fix the problem, but instead just treat the symptoms as seen in the analysis of Binken, Stremersch (2009). The cause of these problems is rooted in the corporate culture, which places too much emphasis upon group consensus decision-making (ODonnell2011). One dissenting voice is enough to shut down a proposal entirely. In todays rapidly changing world, however, and especially in a market as changeable as electronics, such slow movement is no longer sufficient (Liu, 2010). Nintendo needs to move in a new direction.Evidence of Nintendos reluctance to innovate may be found in their more recent hardware releases. The Nintendo DS, for example, was upgraded to the 3DS. While the 3D feature that was the selling point of this device was an impressive innovation, most gamers came to find it an inconvenience, turning it off entirely during gameplay (Nintendo Ltd. 2016; Marchand, Hennig-Thurau, 2013). This poor performance was addressed in the release of the 2DS, which offered a more streamlined shape and lower price, removing the 3D feature entirely. Other handheld releases included 3DS XL, and collectors editions of handheld consoles. While this line of hardware is a good seller for Nintendo, it clearly illustrates a lack of innovation on their part. Nintendos main rival in the handheld market is Sony, which produced the PlayStation Portable and the PS Vita (Pekham, 2012). Although each of these devices was similar in shape, the PS Vita showed significant advance in graphics, and innovation in technology.Another example of Nintendos lack of innovation is the release of their Wii U product. According to Marchand, and Hennig-T hurau (2013), many Nintendo enthusiasts have complained that the Wii U barely has any differences in comparison to its original predecessor, the Wii (Pekham, 2012). While it can be said that the Wii U is an exceptional video game console, Nintendo has done little to differentiate it and make it a truly unique product. When the Wii launched, it was a completely new, innovative product which gained attention from the gaming community Nintendo Ltd. (2016), - the same could not be said for the Wii U. Consumers have little reason to purchase the Wii U as it has few games to play and is far more expensive than the Wii; this has resulted in an unanticipated lack of sales of the Wii U (Pekham, 2012)..Also, when compared to their competitors such as Sony and Microsoft, Nintendo works with fewer third party developers for software production, which grants the company more creative control but limits the number of titles available for their software (Pekham, 2012). In addition, as part of thei r well-known stance on limiting access to Nintendo intellectual property, Nintendo has shown reluctance to expand in any significant level into the online platform. Nintendo may have introduced their Miiverse as part of an online virtual space for socialization, but they have underutilized it. Although many gamers may have created a Mii in their image, few really interact with this feature on any meaningful level. Thus, this virtual space remains underpopulated, failing to live up to its full potential (Marchand Hennig-Thurau, 2013).Another well-known policy of Nintendo is to limit Nintendo software to Nintendo hardware. While many software companies will make their new titles available on multiple platforms, Nintendo has consistently shown a lack of interest in cross-platform software (Nintendo Ltd. 2016; Marchand Hennig-Thurau, 2013). Because hardware such as consoles require a significant outlay of cash on the part of the consumer, many consumers flock to the console with the l argest availability of titles. It has been shown that software can push hardware, but with Nintendo refusing to produce cross-platform software, some consumers will never experience Nintendos software unless they commit to the expense necessary to purchase its hardware.III. RecommendationsNintendo presents mobile and social gaming for Wii U and Mii, tooNintendo has recently joined with Japanese mobile gaming company DeNA. They entered into an alliance to create and operate smart devices game apps and also build a new multi-device membership service for consumers (Nintendo Ltd. 2016). This plan is a step in the right direction, addressing two areas in which Nintendo is weak when compared to some of its competitors.My recommendation is that Nintendo continues its tradition of making games suitable for the family, and effectively bring mobile gaming into the living room. Beginning originally with the fireplace, and later moving to the radio and television, much of a familys time togeth er in the home has traditionally taken place in the living room. The Wii and Wii U offered an opportunity for a family to spend time together and play together, supporting Nintendos image as a family friendly solution to electronic entertainment. Nintendo should be able to continue in this tradition through their development of mobile and social gaming.Many parents have faced the dilemma of whether or not to allow their children to play video games, especially in light of the unsuitable violence and vulgarity present in so many different games. Nintendo has the leverage to present parents with a simple, elegant solution to this problem. Instead of giving in to the temptation and pressure to move with the market, Nintendo should continue to operate according to its long-held values, protecting the trust customers hold in the company.Nintendo should take this opportunity to work with DeNA and start to produce several different prototypes, working around the concept of a communications hub. Possibilities for hardware include devices such as a childrens smartphone for the home, connected via an app to parents devices, effectively allowing parents to approve and unlock content for their children. Prototypes like this should be part of a concentration on mobile and social gaming as the first phase of this plan. Software options could bring mini-games from console platforms into the app store, or could involve games for series such as Zelda or Mario, but on a smaller scale suitable for playing on ones phone or smartwatch. This focus on mobile and social gaming, already be...

The Doctrine Of Utilitarianism Essays - 883 Words

The Doctrine of Utilitarianism Utilitarianism is a doctrine that revolves around two concepts: happiness and consequentialism. It follows the â€Å"Greatest Happiness Principle† which is, â€Å"The creed which accepts as the foundation of morals, Utility, or the Greatest Happiness Principle, holds that actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness† (Mill 239). Utilitarianists’ most vast idea is creating the greatest happiness for the greatest number of people and to end pain and suffering with this principle by using Utilitarian Calculus. In Utilitarian Calculus, one would analyze the situation and as long as the action has a greater positive effect (more happiness) overall than a negative effect (pain and suffering) then the act is moral. Singer had many arguments when it comes to animal rights and speciesism. Singer defines ‘speciesists’ as individuals who â€Å"give greater weight to the interests of members of their own species when there is a clash between their interests and the interests of those of other species. Human speciesists do not accept that pain is as bad when it is felt by pigs or mice as when it is felt by humans† (Singer Equality). Singer’s main point when explaining animal rights is that equality does not require equal rights. Singer believes it is unrealistic and irrational to compare a dying mouse to a dying person because they do not have equal rights and situations in life. He states, â€Å"ItShow MoreRelatedCompare and Contrast Utilitarianism with Christian Ethics810 Words   |  4 PagesCompare and Contrast Utilitarianism with Christian Ethics The ethical teachings and values of utilitarianism and Christian ethics are similar in some aspects, yet however are diverse in others. 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(philosophical theories†¦) †¢ Utilitarianism- example †¢ Deontology- example- compare †¢ comparing- evaluating and critically analyzing*- similarities and differences. †¢ Limitations and positives* †¢ Conclusion- summary of essay and own opinion, rememberRead MoreUtilitarianism, And The Moral Imperative1575 Words   |  7 Pages In this essay I intend on arguing the legitimacy of utilitarianism, and if its principles can be subjected effectively to society today. Utilitarianism, which is a common term in normative ethics, is a moral doctrine that coordinates and specifies evaluation and moral actions through three recommendations. These recommendations are the criterion of good and evil, a moral imperative, and a measured evaluation. A criterion of good and evil emphasizes on the happiness and stakeholdersRead MoreUtilitarianism And The Moral Imperative1575 Words   |  7 Pages In this essay I intend on arguing the legitimacy of utilitarianism, and if its principles can be subjected effectively to society today. Utilitarianism, which is a common term in normative ethics, is a moral doctrine that coordinates and specifies evaluation and moral actions through three recommendations. These recommendations are the criterion of good and evil, a moral imperative, and a measured evaluation. A criterion of good and evil emphasizes on the happiness and stakeholdersRead MoreA Study On The Chinese Of The National Network Of China Has Once Produced A Popular Tv Show1485 Words   |  6 Pagesother demoralization acts which have made headlines. The issues described above raised several questions about which the author curious. This essay will help me to understand those queries around me according to the utilitarianism, firstly, based on the definition of utilitarianism, to understand what is happiness, secondly, under the principle of utilitarianism, ga ining a insight to what is right and what is wrong, thirdly, attempt to find ways to improve the issues mentioned above in China. MainRead MoreIndividualism1503 Words   |  7 Pagesliberties and civil rights. Because of this a civil libertarian outlook is compatible with many other political philosophies and civil libertarianism is found on both the right and left in modern politics. For scholar Ellen meiksins wood â€Å"there are doctrines of individualism that are opposed to locking individualism and non-lock individualism may encompass socialism. 5. Philosophical individualism: Ethical egoism (also called simply egoism) is the normative ethical position that moralRead More The Greatest Happiness Principle Essay1376 Words   |  6 Pages In the essay â€Å"What Utilitarianism Is† #, Mill presents the theory of Utilitarianism, which he summarizes in his â€Å"utility† or â€Å"greatest happiness principle† # (Mill 89). Mill’s focus is based on an action’s resulting â€Å"happiness,† # pleasure and absences of pain, or â€Å"unhappiness,† # discomfort and the nonexistence of contentment, rather than the intentions involved (Mill 89). After evaluating Mill’s principle, I will then end this essay by discussing my personal opinion about the doctrine and how

Corporate Accounting

Question: Discuss the problems of tax effect accounting addressed in the above statement in the context of the present AASB / IASB standards and the conceptual framework using your selected annual report to provide examples. Answer: Introduction The company assumed in this circumstance is the A-CAP RESOURCE LIMITED Company, is one of the company of Australian stock exchanges. For answering the questions provided in the statement, the annual report of 2015 of A-cap Resource Limited Company is measured for the investigation of the question. Hence, the reports will main concern for this study. Accounting is one of the most important factors which is also very essential for A-CAP RESOURCE LIMITED Company (Anil Kumar, Kumar, Mariyappa, 2010). It probably acts as a vital role to preserve the overall proceedings of this prominent association that helps the company at the time of managing the whole processes and the activities which take place within the organization at the time of running the trades. The progression of accounting is also calculated by A-cap Resource Limited Company, which is a prominent organization in the whole world, and these total analytical procedures will be executed on the basis of this A-CAP RESOURCE LIMIT ED Company (Chung, 2013). A-CAP RESOURCE LIMITED Company is an undertaking company which is situated in Australia. It is also an listed stock of exchanges in Australia. The international financial standard gives an idea about the framework for the preparation of the financial statements of that particular company and also sets the standards of the accounting for presenting the fair value of the products which are present in the financial statement of the A-CAP RESOURCE LIMITED Company (GKOUGKOUSI, 2013). Description The report declares that the concept of the assets are the main theme which appears to monitors like the left over from the data transaction operation and also in the capitalized the legal responsibilities since there founds some clean and precise fictions such as tax liabilities and the accusation of the provisions for accrue obligations. The tax accounting procedure reflects on taxes before the financial statements of the corporation (Izzo, 2013). The legal responsibility of the capitalized arises by the high standard of accrual process depend on the revenues that placed relatively based on the time. Moreover, the legal responsibility of the deferred tax system is the main asset of this tax effect system. The liability which needs to be realized throughout the year, and it also makes the differed types of account. The condition for the obligation represents the condition of the accounts together with the contingent assets and also conditional liabilities. A-cap Resource Limited is an Australia-based well-known resources company that means it also a mineral exploration organization (Kumar Mariyappa, 2010). The organization is a very strong support and also well funded from the shareholders. It also reflects on advancing its importance and significance the uranium metal prospects. This also has Greenfield base metals and the coal resources exploration tenements. The project of the organization includes Letlhakane Uranium Project, Blau Coal Project, Mega Coal Project, and Foley Project. The organization assumed in this scenario is the A-cap Resource Limited that is an ASX, or the Australian Stock Exchange listed company. The annual statement in the year of 2015 of A-cap Resource Limited is measured to the description of the scenario. The main remuneration elements packages and also policies of the remuneration need to differentiate a bundle with in and the directors and the executives of the organization like A-cap Resource Limited. The main components are the amount of remuneration and nature (Leventis, Dimitropoulos, Owusu-Ansah, 2013). Nature mostly composed of the framework of the administrative personnel which assists in the purpose of increment of the activities to the agreement on the outlook aspects. It also facilitates in the compensation packages that incorporates the increase of the basic salary, the redundancy, the period, and also notice. The basic payment is USD $320,000 which is rotate after every twelve months. No executives and the directors are entitled to the purpose of the deduct payments. The organizations directors and the executives are paid USD $400,000 that is also rotated after a long period of twelve months. Conversely, the remuneration packages are provided for the executives and the directors of the organization like A-cap Resource Limited. On the basis of the totality quantity of the capitals, the bonus is provided to the executives, directors, and the employees, of this well-known company throughout their r emuneration. But the motivation is strictly provided to the employees and it also measured as a reward and recognition (Lim, 2010). Those who are the Non-executive director of this organization are remunerated out of some salaries that are acknowledged by the shareholders. After then, the shareholders are prepared to scrutinize about additional benefit, salary and the compensation schemes. However, the corporation is needed to reimburse the payment to the shareholders that are real to the profit in the bonus. These types of packages supplies incentives to the Directors and the executives of the organization like A-cap Resource Limited (Miller, 2010). To the aims that are explained by the organizations important techniques, the corporation provides such beneficial amenities to the directors and the executives in the incentives form of a certain period and also it provides a fixed amount of remuneration elements that are mentioned in this scenario. This also facilitates in rewarding t he selling with the terms and the conditions of the corporation, and it facilitate to provide the benchmark trade facilities to the directors and the executives in the incentives forms. Moreover, the inducements which are needed to be given to the Corporation are the other related work benefits arriving by the benefits of the organizations program established by the strategy of the organization. The consideration of the benefits is more crucial for the corporation but as the policies and the norms of the corporation, the executives and, the directors, who enjoyed it fruitfully. Conversely, the organization is trying to modify the annual board activities that are explaining to be unlimited for the executives and the directors of the organization A-cap Resource Limited Company. Discussion According to the study, the statements of the case shows that the deferred tax liabilities, the capitalize liabilities and also the provisions which show the duties and responsibilities which are arises due to the taxation system in accounting and also other affects. Due to the virtue of accrual system, the capitalized liabilities are arises depending on the revenues which are collected according to the time more willingly than the receipt. There lies various benefits that are created for the proper establishment of the liabilities of the company which helps in the proper continuation of the bearing of the expenses made by the executives and the directors (Palpacuer, 2010). The different facilities are provided by the company which helps in the proper establishment of the objectives for the company and thence the different facilities are covered for the executives and the non-executives of the company. These personnels of the company are provided with various facilities that provide them to utilize the powers and the resources of the company up to the brim. The recognized revenues are provided for the exaggeration of the various destruction of the assets that very much crucial for the growth and the enhancement of the company A-CAP RESOURCE LIMITED. The various VATs and the TAX systems are applied for the proper reduction of the materials that are used for the enhancement of the system. These all the operating cost also comprise the cost of their possessions which the organization has to bear for it and therefore the company lies in a location of extra debt (Parker, 2010). The shares of the organization A-CAP RESOURCE LIMITED also seems to be declining in the marketplace as intended for these the business cannot hold its shares in the marketplace. Due to the virtue of the effect of taxation system the deferred tax liabilities arises depending on the provision of their duties and responsibilities which show them the expected responsibilities which they required in the balance sheet of the company. In the given statement the problems or issues which are related to the effect of the taxation system are described elaborately. The A-CAP RESOURCE LIMITED Company was bound to pay all taxes on the full amounts which generated or arises due to the reasons which are described above. The issues which are arises due to the effects of the tax system are described properly through this statement. The monetary amounts which are collected through the deferred liabilities, capitalized liabilities and the provisions for the duties and responsibilities are increases due to the effect of the taxation system (Rajasekaran Lalitha, 2011). Therefore, the balance sheet of the A-CAP RESOURCE LIMITED Company shows that amount of the deferred liabilities, capitalized liabilities and the provisions for the duties and responsibilities. Comments The statements state about the issues which are related along with the tax which affects the accounting system of the company. The elements of the compensation correspondence and the compensation policies are at variance an assortment with in the executives and the directors of A-CAP RESOURCE LIMITED Company (Rana, 2010). The elements that are used for the proper enhancement of the amounts of the compensation signifies the nature of the structure for the proper development of the managerial personnel that are included for the proper creation of the policies of the structures for the contract on the basis of the contract also helps in the policies that are related to the basic salary management for the increment of the salaries for the proper enhancement of the notices. The initial salary that is initiated is off about USD $320,000 and it helps in the creation of the revision for the pay of the company executives of the company A-CAP RESOURCE LIMITED (Smith, 2004). The capitalize liab ilities are taken place along with the good significance and value of the accrual system depending on the revenues which are generated according to the time. This correspondence presents incentives to the executives and the directors of the company A-CAP RESOURCE LIMITED Company. Hence the company A-CAP RESOURCE LIMITED also helps in the creation of the strategies for the proper suffering of the company and also it also helps in the development of the companies. Thus the be3nefit payments are also created for the proper creation of the structures of the basic salary and hence forth it also helps in the exaggeration of the strategies for the proper enhancement of the structures of the organization. The nonexecutive directors of the corporation are paid their fees out of maximum amount approved by the shareholders for the remuneration of the nonexecutive directors. The nonexecutive directors do not receive any performance-based bonuses and also do not participate in the equity schemes of the organization without prior approval of the shareholders ("Special issue of Management Accounting Research: Risk management, corporate governance and management accounting", 2006). The information also helps in the determination of the packages for the proper enhancement of the executives, non-executives and the directors for the companies and thus it also helps in the creation of the forms of the dividends that are generated for the proper enhancement of the policies. The statements of the case show that the deferred tax liabilities, the capitalize liabilities and also the provisions which show the duties and responsibilities which are arises due to the taxation system in accounting and also other affects. It also brings unexpected amounts which are present in the financial statements of the Company (Sunder, 2012). The A-CAP RESOURCE LIMITED Company was bound to shoe these accounts in their financial reports. Conclusion The three liabilities, that is, the deferred tax liabilities, the capitalize liabilities and also the provisions which show the duties and responsibilities are considered to be a major part of the liabilities. By the help of these liabilities, the company can show their accrual system, which is on the revenue which is collected according to the time more willingly than the receipt. As per the mentioned companys policies, it helps in the proper enhancement of the strategies for the proper elements for the provision of the fixed consequences and thus it also helps in satisfying the conditions and the regulations of the company. Hence the benchmarks of the industry are facilitated for the and hence the director also facilities for the related work policies and thus it also helps in the policies and thus it also helps in proper enhancement of the policies of the company. The measurement of the incentives is very much important for the A-CAP RESOURCE LIMITED Company (Verma, 2008). The mea surement of the incentives is very much essential for the company but as the norms and policies of the company, the directors, and the executives enjoyed the incentives of the company fruitfully. The deferred tax liabilities is also considered as liabilities regarding the good significance which are related to the effects of the schemes of the tax systems. References Anil Kumar, S., Kumar, V., Mariyappa, B. (2010).Corporate accounting. Mumbai [India]: Himalaya Pub. House. Chung, J. (2013). Corporate Responsibility.Accounting In Europe,10(1), 159-161. https://dx.doi.org/10.1080/17449480.2013.774732 GKOUGKOUSI, X. (2013). Aggregate Earnings and Corporate Bond Markets.Journal Of Accounting Research,52(1), 75-106. https://dx.doi.org/10.1111/1475-679x.12030 Izzo, M. (2013). Corporate Social Strategy.Accounting In Europe,10(1), 153-156. https://dx.doi.org/10.1080/17449480.2013.772723 Kumar, D. Mariyappa, B. (2010).Corporate Accounting. Himalaya Publishing House. Leventis, S., Dimitropoulos, P., Owusu-Ansah, S. (2013). Corporate Governance and Accounting Conservatism: Evidence from the Banking Industry.Corporate Governance: An International Review,21(3), 264-286. https://dx.doi.org/10.1111/corg.12015 Lim, R. (2010). Are corporate governance attributes associated with accounting conservatism?.Accounting Finance,51(4), 1007-1030. https://dx.doi.org/10.1111/j.1467-629x.2010.00390.x Miller, A. (2010). Corporate Governance and Corporate Performance: UK FTSE 350 Companies.The British Accounting Review,42(2), 132-133. https://dx.doi.org/10.1016/j.bar.2010.01.003 Palpacuer, F. (2010). The corporate city.Critical Perspectives On Accounting,21(1), 104. https://dx.doi.org/10.1016/j.cpa.2009.06.001 Parker, L. (2010). Corporate consignment.Critical Perspectives On Accounting,21(4), 359. https://dx.doi.org/10.1016/j.cpa.2010.01.002 Rajasekaran, V. Lalitha, R. (2011).Corporate accounting. Noida, India: Pearson. Rana, G. (2010).Corporate accounting. Jaipur: ABD Publishers. Smith, M. (2004). Corporate financial communication and voluntary disclosure.Accounting Forum,28(3), 201-203. https://dx.doi.org/10.1016/j.accfor.2004.08.004 Special issue of Management Accounting Research: Risk management, corporate governance and management accounting. (2006).Management Accounting Research,17(2), 224-225. https://dx.doi.org/10.1016/j.mar.2006.04.001 Sunder, S. (2012). Corporate Disclosure: A Symposium.Accounting Horizons,26(2), 353-355. https://dx.doi.org/10.2308/acch-10263 Verma, K. (2008).Corporate accounting. New Delhi: Excel Books.

The Prodigal Son Essay Example

The Prodigal Son Essay In only a couple of weeks we come to Great Lent, the period of fasting, prayer, and preparation before Christ rises from the dead. In order to prepare for this great event, there are a few skills that we as Orthodox Christians must keep in mind. One of these is forgiveness. Jesus’ message about forgiveness is clearly given to us in the bible through the parable of the Prodigal Son. In this story, two brothers are promised large inheritances from their father. However, while the older brother patiently waits for his inheritance, the younger brother asks for his share right away. He ends up wasting all of his money on material items, and not saving any for food or shelter. The younger son returns to his father’s house, not expecting a warms welcome. However, the father is thrilled to see him, and even prepares a banquet for him. The older brother is upset that the father welcomed the younger brother back, but the father tells him that he should be happy, because â€Å"his brother who was once lost had been found†. We as Orthodox Christians can learn a lot about forgiveness from the parable of the Prodigal Son. A lot of times many of us feel like the older brother in the story. When somebody hurts our feelings, or does something bad to us, we don’t really want to forgive them for what they did. However, God’s message is very clear. We will write a custom essay sample on The Prodigal Son specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Prodigal Son specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Prodigal Son specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Even though the younger son hurt his father by taking all of his money and wasting it, the father forgave him. We need to follow this example as well. If we can’t forgive other people for what they have done to us, then how can we expect God to forgive us for all of the things that we have done against him? If we all keep this idea in mind, and remember God’s message to forgive others, we will be able to come into Great Lent with a clean spirit, and will be much more prepared for Christ’s resurrection.

The Role of a Property Management Company

The Role of a Property Management Company Free Online Research Papers Property management companies are tasked with the responsibility of managing almost all of the tasks that come along with real estate ownership. Probably the most important role is that of acting as a liaison between the landlord and tenant. Some of the duties of property management companies include collecting rent, responding to and addressing maintenance issues, advertising vacancies for landlords, and doing credit and background checks on tenants. In exchange for these services that they provide, property management companies charge landlords a percentage of the rent collected each month, which is typically about 10 percent of the gross rent. I personally own an investment property in the state of North Carolina which is managed by Aaims Property Management in Fayetteville (1). My rental property has a monthly rent of $1000, $100 of which is automatically taken out as monthly compensation to Aaims. At the beginning of a new contract, Aaims has the responsibility of checking the fair market value of the rental properties in the neighborhood of my home, coming to agreement with me about the monthly rent, and advertising the home for rent. Once there are prospective tenants for the home, Aaims screens and interviews the prospective tenants, does a background and credit check, and then confers with me about the final list of tenants that are eligible for the home. Upon reaching an agreement about the chosen tenants, Aaims contacts the tenants and sets up the rental lease, security deposit actions, and provides the tenants their keys. When they move-in, the tenants proceed to provide the monthly rent to Aaims Property Man agement and contact them should they have any maintenance issues or questions about the home. Aaims then directly deposits my rental payment into my checking account every month, less their 10 percent fee. If previously agreed upon in the management agreement, repair costs may be marked up by a percentage by some property managers (2). My property management company does not do this. For example, two months ago the garage door at my rental property stopped working. Aaims Property Management called a local garage door company to come out and fix it. The garage door company fixed the garage door and provided a maintenance invoice to Aaims. Aaims then paid for the repairs and deducted the costs out of my monthly rent payment. I was provided a copy of the garage door invoice along with my monthly rental statement. Some property management companies also manage home owner associations (HOAs) and condo associations. In addition to managing income and expense related activity, property managers may also manage construction, development, repair and maintenance on a property. The role of the property manager in repair and maintenance is large part of a property managers function. Property manager relations with tenants give a face to the landlord and provide them the necessary buffer, servicing their desire to profit and distance themselves from the literal tenant relationship. The property manager also acts as a face of authority to the tenants. Property managers usually do some type of inspections on the property in the timeframe of the lease. Aaims Property Management does quarterly inspections on my property. During these inspections, they check many items such as the exterior roofing and walls as well as the landscaping. On the inside, they check paint, flooring and carpets, appliances, smoke detectors, and air vents. The landlord receives a copy of this checklist upon completion of the inspection, for their records. Not anyone can be a property manager. Most states require that property managers have a real estate brokerage licensure. And if they do not have a licensure, they are considered a property management salesperson, who will closely work with a licensed broker. â€Å"Most states regulate property management by including management functions such as leasing, offers to lease, negotiating leases, renting, collecting rent, etc., as covered real estate activities. In many cases, property managers who do not engage in leasing or renting activities are exempt from licensure. The typical definition of broker also specifies that these activities are being done for another individual for a fee, commission or other valuable consideration. Individuals managing their own properties are generally exempt from licensing requirements (3).† Many real estate brokers who manage properties also double as listing and selling agents in real estate sales. Prior to Aaims Property Management managing my home in Fayetteville, North Carolina, I had the house on the market for sale by owner. One day, a woman came to my home and told me that she was an assistant for a local broker who had someone interested in purchasing my home. She gave me a business card of a broker named Laura Mussler. I called Ms. Mussler as soon as I got the chance because I was very eager to sell my home. It took a couple of days for Ms. Mussler to get back in touch with me, but when she did, she informed me that the â€Å"potential buyers† found another house that they liked more and decided to purchase that one instead. However, she told me that she would love to meet with me and discuss more options for selling or possibly renting out my home. Ms. Mussler was a very nice lady, so I agreed. Only later on did I learn that this â€Å"baitingà ¢â‚¬  technique that she used was a scam. Upon meeting with Ms. Mussler, she informed me that the houses in my neighborhood were sitting on the market for rather a long time. 2007 wasn’t a good time to sell, and I believed this being that the market had definitely taken a turn in favor of the buyers recently. Ms. Mussler presented the opportunity of renting out my house. She explained how easy it could actually be with a competent property manager. She claimed that she was personally managing five houses so that while she had a breath of experience in the area, my house would still get the personal attention that it deserved. She advertised all of these services that she could provide under the name of AIT Realty. This was the business on her card. Her phone numbers went to her direct line in her â€Å"office† and her cell phone, so I really had no reason to believe otherwise. Upon finding out later on that Ms. Mussler no longer worked for AIT Realty at the time that she solicited her services to me, it was noted by me that she was illegally using AIT’s registered trade name and trademark. This type of illegal action is considered to be Unfair Competition. This application of the Lanham Act’s Section 43(a) that could have been violated in this instance are Tort claims for â€Å"palming off† or â€Å"passing off,† Trade dress infringement claims, Claims for infringement of both registered and unregistered trademarks, Commercial appropriation of name or likeliness claims, or False advertising claims (4). I informed AIT of this at the time, and I do not know if they ever pursued an investigation. Ms. Mussler started managing my property in Fayetteville in August, 2007. In the time that she managed the property, I was the one who found tenants for it because I advertised my rental on a website for military members. Ms. Mussler claims to have completed a background check and taken the tenants’ security deposit, as well as had completed all of the necessary leasing documentation with the tenants. Shortly thereafter, my rent payment was late. The tenants were due to pay rent on the 1st, and Ms. Mussler was to take out her 10 percent and then directly deposit the remaining balance into my checking account no later than the 4th of every month. This was the verbal agreement between Ms. Mussler and me. In September, 2007, there was no rent check received by me still by the 10th. I called Ms. Mussler to ask what the hold up was and she explained that the bank held the check to clear her account for 10 days and that the money would be deposited as soon as possible into my account. I asked her if it would be possible from then on to cash the check instead of deposit it into her account, and then deposit the net cash into my checking account. She agreed and we decided to go forth with the new plan in October, 2007. In October, 2007, the rent was late again. It was the 8th and I called Ms. Mussler to find out what was going on. She informed me that the tenants had paid their rent late and that she was literally on her way to the bank to cash the check. November came and again, like clockwork, I was calling Ms. Mussler around the second week of the month asking about my late rent payment. She explained to me that there was a long weekend with Veterans Day and that she hadn’t gotten a chance to get to the bank. She apologized and the rent was deposited the next day. In December, the rent was late, yet again. I called Ms. Mussler and expressed my concern with the rent being constantly late and I explained that I had a mortgage to pay every month and that I had a new baby, and she was making the situation extremely stressful by being consistently tardy. She told me that the tenants were late again on the payment and I asked her to please explain to them that they have a 4-day grace period and anything after that may reflect poorly on their credit report. She agreed and promised that she would try her best to not let this happen again. I also asked her during this call if she was to be accomplishing a quarterly inspection on the property. She said yes and told me that she would have the report to me by the end of the month. Come January, 2008, the rent was actually on time, but I still had no documentation of a quarterly inspection. Upon signing the contract with Ms. Mussler, I was given an inspection schedule that annotated that the first inspection would be accomplished on or around December 1st, 2007 and I would be provided a copy of the report no later than 30 days after the fact. When I brought this to her attention, Ms. Mussler responded that that she had completed the inspection and she would have the report to me as soon as possible. My previous neighbor, Melanie, and I had kept in contact throughout this ordeal and she was able to, at this time, obtain the contact information of my tenants. I called them and explained the situation and they informed me that they had not had an inspection on the property at all. At this point I told the tenants that they would be shortly contacted by Aaims Property Management, and that they would set up with them all of the necessary actions for a transfer of management. During this time, I had been doing some research on Ms. Mussler and found out that she was being indicted on county and state tax evasion charges in the case of her previously owned restaurant, the Braz-N-Rabbit. Ms. Mussler collected but failed to pay over $19,000.00 in sales tax to the Department of Revenue (5). I also called AIT Realty’s main office at this time and asked them about Ms. Mussler’s employment there. They informed me that she was terminated in early 2007 after a rash of complaints. They also told me that her â€Å"assistant† that came to my house with the information about the â€Å"interested buyers† was probably her mother, and that they had been using that Bait and Switch techniques on countless other homeowners that listed their home for sale by owner. After telling her that I no longer needed her services and that I would like for her to surrender the security deposit and keys to Aaims Property Management, Ms. Mussler told me that I was under a contractual obligation to pay out her existing contract, or she would not release the aforementioned items. I then explained that she had breached the contract by continuously failing to pay me the rent on time, and because she had failed to complete the quarterly inspection. I told Ms. Mussler that it was also illegal to withhold funds from the tenant, in accordance with the North Carolina Tenant Security Deposit Act (6). Ms. Mussler finally turned over the security deposit to Aaims Property Management and decided to cut all ties with me and to not go after the contract payout. After all was said and done, I filed a formal complaint against Ms. Mussler’s brokerage license with the North Carolina Real Estate Commission, as well as with the Better Business Bureau. I also informed the District Attorney that was prosecuting her tax evasion case of what was going on. Ultimately, â€Å"Judge Carl Fox sentenced Ms. Mussler to six to eight months in prison, but suspended the sentence. She was placed on supervised probation for 48 months. She was also ordered to pay $19,574.61 in restitution and a $1,000 criminal fine, and perform 100 hours of community service (5).† Also, the North Carolina Real Estate Commission concluded investigation of the case and revoked Ms. Mussler’s license and told me that I was not the first to complain. I’m not quite sure what happened to Ms. Mussler since then, but I can only hope that she has learned her lesson and that she will stay under the radar for a while. My current property management company has been great. They do all of the quarterly inspections, rent is never late, and they always inform me as soon as possible is something is amiss. I am glad that I learned the lessons when I did to check out brokers more carefully. I should have taken more time to investigate Ms. Mussler before hiring her to take care of something so important and valuable. I’m just glad I learned this all too important lesson so early in my experience and before something larger was at stake, or before I got too invested. (1) Aaims Property Management. 2006. www.rentrentrent.com (2) Property Management System. 2008. www.fairplay.us (3) Property Management Licensing Report. IREM Legislative Staff. June 2007. (4) Business Law- The Ethical, Global, and E-Commerce Environment, 13th Edition. Mallor, Barnes, Bowers, Langvardt. 2007. (5) Eatery Owner Fined for Tax. TMC News. May 31, 2008. tmcnet.com/usubmit/-eatery-owner-fined-tax-/2008/05/31/3474530.htm Research Papers on The Role of a Property Management CompanyThe Project Managment Office SystemLifes What IfsAnalysis of Ebay Expanding into AsiaPETSTEL analysis of IndiaDefinition of Export QuotasNever Been Kicked Out of a Place This NiceOpen Architechture a white paperTwilight of the UAWInfluences of Socio-Economic Status of Married MalesMarketing of Lifeboy Soap A Unilever Product