Sunday, January 12, 2020
Non-Consequentialist theories of morality are best expressed by the character Inspector Javert. His actions are lead by the theory that it is better to lead a life where rules are followed. It is your duty to obey the laws and it is your duty to always act in this manner. Consequences are not to be considered when judging a persons actions (Thiroux, Krasemann, 2012, p. 46). Inspector JavertÃ¢â¬â¢s position in society supports his actions. This man must follow the laws set by his government, and lead his community by example. His duty was to carry out the law which are examples of rule absolutes which offer no room for exceptions (Thiroux, Krasemann, 2012, p. 87). The Inspector becomes obsessed with the capture of Jean ValJean, a criminal who must be caught and brought to justice. The film begins with the story of a man, Jean ValJean, who is first introduced to the viewer in a prison setting, where later you find out he was imprisoned for theft. After serving nine-teen years of punishment in prison for his crime he is then rewarded release on parole. Following his release he encounters another situation where he acts in contrast to those beliefs of a rule utilitarian like Javert. These contrasting characters are examples within their guiding principles. Non-Consequentialist Theories are based on the idea that consequences are not and in fact should not be a factor in determining whether the act is moral or immoral (Thiroux, Krasemann, 2012, p. 46). Where as consequentialism is based or concerned with consequences. Jean ValJeanÃ¢â¬â¢s guiding principles are more of an act utilitarian who believes that everyone should perform that act which will bring out the greatest good over bad for everyone affected by the act (Thiroux, Krasemann, 2012, p. 37). Utilitarianism is a form of Consequentialism. Javert is a rule utilitarian where his ideas are that everyone should always follow the rule or rules that will bring greater good. T hese ideas are contrasting because it is unsure what actions would bring greater good with or without making exceptions to the rules at hand. Javert being an official of the law encourages the importance of law within the film to avoid loosing control within his community. On one hand ValJean broke the law only to avoid the death of starvation. These situations are the basis of the conflicting approaches to morality by each main character in the film. ValJean encounters the Character of Bishop Myriel who offers him a job and teats him kindly despite his criminal background. The Bishop is a positive influence on ValJean. While working for the Bishop, he makes a promise to become a better man and redeem himself only after being caught once again for stealing silverware from the bishop. The Bishop lies to officers only to save ValJean from returning to prison. With the silver that was stolen and now a gift was he only able to accomplish his promise for a better life. ValJeans commitment led him to later became the owner of a factory and the Mayor of his city. There we are first introduced to the character of Fantine. We discover that she has a child, Cossette, who is in care with another family The Thenardiers. Fantine works hard to provide for Cossette at the factory where she is later fired from, which led to her desperate need to make money. Desperate times cause for desperate measures., like Fantine prostituting to as a mean to make money. FantineÃ¢â¬â¢s unlawful actions lead her to encounter the Inspector Javert. Here is where the feuding theories of morality between Javert and ValJean are once brought to question once again. Should Fantines actions be justified by the idea that prostitution is wrong and unlawful, or is it okay because she must provide for Cossette and her needs? In the end the Mayors position allows Fantine to avoid prison time thus bringing about greatness for her family. His utilitarian approach to the situation causes more conflict with the Inspector who believes she should be inprisoned for breaking the law. More evidence with the personal moral theories conflicting are evident when Jean ValJean promises Fantine that he will take care of her daughter Cossette. He first must escape from Mr. Jovert who is now aware that he is a convict. Javert expressed the idea that a law breaker cannot reform therefore ValJean should not be Mayor. Javert commented on his parents also being criminals when he was a child. Once exposed ValJean escapes once again with Cossette to Paris, where they live in a convent. He feels it is his duty to carry out his promise of a better life. Reparation (prima facie) is a duty mentioned when looking at non-consequential theories (Thiroux, Krasemann, 2012, p. 54). Cossette and ValJean are able to achieve a fulfilled life with security in the city of Paris while at the convent. Cossette ultimately asks to not become a nun and persuades ValJean to live outside the convent. Willing to please Cossette, ValJean agrees to the move. Cossette attracts an admirer while exploring her new surroundings in the character Marius. Marius is a young revolutionary who asks to Ã¢â¬Å"Restore the RepublicÃ¢â¬ . He becomes obsessed and determined to interact with Cossette, very much like he is committed to his revolution. Inspector Javert also resides in Paris where he is the newest Deputy as the reward from exposing the truth about Jean ValJean. The Ã¢â¬Å"cat and mouse gameÃ¢â¬ between Jean ValJean and the Inspector Javert is continued in Paris when he is informed with information about the revolutionists new love interested Cossette. Marius was followed by one of ValJeans informant following the revolutionists. Javert is once again on the hot pursuit to bring ValJean to an end. He is determined to bring justice because it is the right thing for him to do. ValJean unaware of Cossettes relationship with her young suitor opens an opportunity for the Inspector to get close and finally cease the former convict. ValJean now a Ã¢â¬Å"reformed manÃ¢â¬ refuses to give up without a fight. In the attempt to flee once again ValJean is encountered with the dilemma of Marius and CossetteÃ¢â¬â¢s relationship. Her relationship is troubled by the increasing resistance from the revolutionists against the Parisian army. With the city barricaded ValJean must return Marius safely to Cossette. In pursuit for Marius the army injures CossetteÃ¢â¬â¢s love and now ValJean must flee the chaos of the city with the injured Marius. Not before once again encountering the persistant Javert. This is a turn of events that gives ValJean to turn on his predator and kill him. This doesnÃ¢â¬â¢t happen because ValJean is said to have been merciful towards the Inspector. In the end of this tale the Inspector is surprised by the mercy ValJean showed towards him. The Inspector allowed the convict to aid the Marius to some medical attention and return to his capturer. ValJean also agreed to be turned into the Parisian officials after saving Marius. With Marius alive he would no longer have to worry about his Cossettte. Therefore fulfilling his commitment to Fantine. Upon returning Mr. Javert expressed how his gu iding principles to perform his duty the right way brought him confusion when ValJean showed him mercy in the situation of life and death. Death was the only solution the Inspector had in store to this for this ending. Everything ValJean did was justified when the Inspector decided to kill himself. The Inspector never breaking the law himself saw that there were flaws to his guiding principles and could not live with himself no more. Unwilling to face the consequences he saw fit to end his life thus granting ValJean his freedom. He felt his obsession for the capture of the ValJean would see no end and haunt him forever. At this point he acknowledges the fact that ValJean is a reformed man and not an Ã¢â¬Å"animalÃ¢â¬ thought to have been created while in the prison system. Before ValJean was a Ã¢â¬Å"difficult problemÃ¢â¬ to the Inspector himself and he needed bring justice to those acts of the former Mayor. Everyday we are faced with the same if not different situations where we are asked to do the Ã¢â¬Å"right thingÃ¢â¬ . This is very difficult even to those who appeal to be morally or ethically correct. Rules can be to general and only act as a guide to do the greatest of good while avoiding consequences. It is also difficult in the sense that there acts or rules offer no exceptions. The story of Les Miserables proves otherwise. ValJean overcame many difficulties and while his actions may have been unlawful they did affect those around him positively. His actions in the end brought him security and loving relationship with his Ã¢â¬Å"daughterÃ¢â¬ , Cossette, all while ultimately keeping his promis to the Bishop Myriel and the late Fantine. His actions throughout the film prove that he is indeed a good man despite his criminal background. ValJean accomplishes reformation which seemed impossible to the characteristics of the Inspector. Ciminals should be brought to jusitice, laws are meant to be followed, under no circumstances can the law be flawed, and no exceptions are to be made. These guiding principles for the Inspector shaped his actions throughout this story. ValJeans actions show that his is a honest, caring, and loving man who is rewarded with freedom. He no longer has the fear of being caught by the Inspector and also rewarded with love from his Ã¢â¬Å"daughterÃ¢â¬ , Cossette. In the film ValJean states that Ã¢â¬Å"Love is the only future God gives usÃ¢â¬ . The guiding theories to ones ethical and moral dilemmas can be conflicting with those of others. Here we have actions based on the idea of realizing the consequences for your actions first or not thinking about any consequences and acting on what you feel to be right. Rules should always be followed with no exceptions. The belief that one should not be judged or defined by any action in particularly. Rules are important to a society bringing awareness to consequences by ones actions. It is important to not give up on ourselves because we are all capable of reformation if we want it.
Saturday, January 4, 2020
America is over three million miles long, as such, we have many regions with unique settings and accents. In American literature, Regionalism was invented to better convey the aspects of one region in a novel. Regionalisms impact on America can be measured through its popularity in the 1930s, unique writing style, and ongoing influence on writers today (Brooks 1960). According to the Oxford Dictionary, Regionalism refers to Regional quality, character, or distinctiveness; regionality; esp. the expression of this in literature, art, etc.(Oxford Dictionary, 2014) While this definition is true, Regionalism also refers to the customs and topography of the region in question. Influenced predominantly by the Southwest, Regionalism came into prominence during the early 1900s. Despite the fact that Regionalist novels were written as early the 1880s, novels like The Adventures of Huckleberry Finn did not gain popularity until the 1930s, but have not faded from the public conscious since. At first, the Regionalist style was regarded as coarse by many people of the time. The Adventures of Huckleberry Finn was banned from the Concord Library. The Concord (Mass.) Public Library committee has decided to exclude Mark Twains latest book from the library. One member of the committee says that, while he does not wish to call it immoral, he thinks it contains but little humor, and that of a very coarse type. He regards it as the veriest trash (Concord Library, 1885). This regard
Friday, December 27, 2019
Qualitative Data I. Management and Organization of Qualitative Research Data Qualitative research data is interpretive and descriptive and because of the nature of qualitative research data, the best forms of organization and management of the data is coding or grouping the data when looking for patterns in the research findings. Five steps to good data management are reported to include those stated as follows: (1) Choose and follow a clear file naming system; (2) Develop a data tracking system; (3) Establish and document transcription/translation procedures; (4) Establish quality control procedures; and (5) Establish a Realistic Timeline. (John Hopkins Bloomberg, School of Public Health, 2008, p.2) It is necessary to allot a certain amount of time to each task in a qualitative study in order to be organized. For example time should be allowed for: (1) Traveling to the site and locating a participant (2) Gaining consent to and conducting an interview (3) Downloading and preparing a file (4) Transcribing the file (5) Translating the file (6) Coding the file (7) Conducting quality control, and (8) For making any corrections that are needed. (John Hopkins Bloomberg, School of Public Health, 2008, p.10) II. Qualitative Data Collection and Saturation of the Data Qualitative data analysis is reported to reach a point that is referred to as saturation which is stated to signal that the study is complete and that there is a judgment of diminishing returnsShow MoreRelatedResearch Methodology: Qualitative Methods of Data Collection Essay1720 Words Ã |Ã 7 Pagesplan to use and the three different types of data collection I plan to employ to carry out my study. This study will use a qualitative approach to study and address the issue of the lack of healthy eating promotion in schools. The three types of data collection I plan to use are: direct observation, focus groups and a questionnaire. These methods will be clarified later in this chapter. Rationale for Qualitative Methodology Qualitative research is an approach that attempts to situate an activityRead MoreQualitative Design Chart Essay1097 Words Ã |Ã 5 PagesQualitative Design Chart The type of data collection for a qualitative research study depends on the research design. The qualitative design itself originates out of the disciplines and flow throughout the process of research (Creswell, 2014). Creswell (2014) recommends narrative, phenomenology, ethnography, case study, and grounded theory as common qualitative research methods. These were recommended because of they are popular across the social and health and science research studies. HaysRead MoreQualitative And Quantitative Research Methods1285 Words Ã |Ã 6 Pages Qualitative and Quantitative Research Ravi Teja Mora Dr. Jimi Peters Research Methods Stratford University Ã¢â¬Æ' Qualitative and Quantitative Research Introduction There has been a widespread of debate in recent years regarding the quantitative and qualitative research methods, wether one or the other has to be emerged as superior. Although there have been so many theories and conclusions, this paper intends to discuss on the similarities and differences between the qualitative and quantitativeRead MoreResearch Methodology Of The Research Approach978 Words Ã |Ã 4 PagesThis chapter outlines an overview of the research approach adopted in the study as well as the research methodology and the practical approach adopted to achieve the set objectives of the study. In addition, it also highlights the data collection methods, ethical considerations, and data analysis. Case studies will be used as a research strategy as they are distinguished by their ability to investigate a phenomenon which, in this case, will be the upgrading heritage buildings through sustainableRead MoreThe Importance Of Decision Making As Well As What, Who, Where, And When97 7 Words Ã |Ã 4 PagesQualitative research Qualitative research is concerned with developing and applying mathematical, statistical and econometrics models to test hypotheses involving a natural phenomenon (Patton, 2005). The qualitative research approach is made up of many research methods. The goal is to examine the why and how of decision making as well as what, who, where, and when. Qualitative methods have basis in political sciences, social work, special education and education researchers History At the beginningRead MoreThe Theory Of A Research Hypothesis1354 Words Ã |Ã 6 Pageswill be explain here. In deductive approach, Investigator has to pay attention on the development of research hypothesis by which we can reach to result. Formation of hypothesis is totally depend on the predetermine study and discovered theories. When the hypothesis is complete than investigator have to test these hypothesis on the basis of collected data may be it can accept or reject .There are following three steps by which we can use the deductive method approach. Step one: make hypothesis onRead MoreResearch Methodology And Methods Of Research1033 Words Ã |Ã 5 PagesCHAPTER THREE RESEARCH METHODOLOGY 3.0 Introduction There are various methods of research which can be implored in carrying out a study. Research method is very important because the use of different methods gives different results. This chapter explains and justifies the materials and the methods used in the research. The selection of method used for the research is based on the research problem, aim and objectives of the study to be achieved. This chapter therefore fully explains the research design;Read MoreQualitative And Quantitative Methods Of A Humanitarian Crisis Essay1711 Words Ã |Ã 7 Pages Qualitative and Quantitative methods Introduction:- Qualitative and quantitative methods and its information are very significant and it tends to develop a shared understanding of people how are they affected by any emergency problems. It is also helps us to understand the importance and measure of a humanitarian crisis by giving a numbers of picture of its impact upon the affected communities. Quantitative addresses the question, like how many, orRead MoreQualitative Research And Its Approaches Essay1173 Words Ã |Ã 5 PagesINTRODUCTION Before getting into details of the qualitative research we must actually comprehend the true meaning of qualitative research and its approaches. Qualitative Research is a generic term for investigative methodologies described as ethnographic, naturalistic or participant observer research. It emphasizes the importance of looking at variables in the natural setting where they are found. Interaction between variables is important. Detailed data is gathered through open ended question thatRead MoreSummary Of A Framework For Design By Creswell1536 Words Ã |Ã 7 PagesSummary of Ã¢â¬ËA Framework for DesignÃ¢â¬â¢ by Creswell We now have many choices for research approaches. Author recommends that a general framework be adopted to provide guidance for all stages of research. Using still existing framework also allows researchers formulate ideas recognized by audiences who support proposals for research. This chapter introduces the reader to the three approaches to research quantitative, qualitative, and mixed methods approaches. To understand them Creswell considers three
Thursday, December 19, 2019
To fully comprehend the general idea of this topic we must define primarily what educational philosophy and idealism is. To begin education philosophy may be defined as, Ã¢â¬Å"general philosophy being applied to education as a specific area of human endeavor.Ã¢â¬ (Knight, 2006) Moreover, idealism may be classified as the philosophical theory that maintains that the ultimate nature of reality is based on mind or ideas. It holds that the so-called external or real world is inseparable from mind, consciousness, or perception. A simpler way of stating it is that Idealism believes in refined wisdom. It is based on the view that reality is a world within a persons mind. It believes that truth is in the consistency of ideas and that goodness is anÃ¢â¬ ¦show more contentÃ¢â¬ ¦(Knight, 2006) In some parallel to the above statements Georg W. F. Hegel states that absolute idealism comprises of the following convictions: (1) our world everyday around us which is made up of individuals and things is not the true perception of our world however, as it materializes Ã¢â¬Å"in terms of uncriticized categories; (2) the preeminent indication of the world is that in terms of our self-conscious mind; (3) our thoughts are the relatives of every specific Ã¢â¬Å"experience with the infinite whole of which it is an expression; and lastly (4) truth consists in relationships of coherences between thoughts, rather than in a correspondence between thoughts and external realities. (Britannica Concise Encyclopedia) Historically, Idealism is predominantly one of the oldest systems in philosophy. It is said to have been originated in the fourth century by the infamous philosopher Plato. To a considerable degree, PlatoÃ¢â¬â¢s philosophy of idealism may be viewed as Ã¢â¬Å"reactive responseÃ¢â¬ to the events that were occurring aroundÃ¢â¬âconcentrating on the obliteration of ancient Athenian culture. PlatoÃ¢â¬â¢s resulting call was to go a journey in pursuit of a Ã¢â¬Å"certain truth.Ã¢â¬ It is obvious that on a daily basis our own continued existence on this earth is ever changing. Consequently, this Ã¢â¬Å"truthÃ¢â¬ that he was in search of would not be uncovered Ã¢â¬Å"in the imperfect and transitory world of matter. (Knight, 2006)Ã¢â¬ Moreover, Plato held the thought that there were general truths by which allShow MoreRelatedIntellectual Progress Of Mankind By Martin Luther King Jr.1610 Words Ã |Ã 7 Pageshis life. Three main subject leads toward Intellectual Progress of mankind, philosophies, ideologies, and theories which this paper examines as related themes that often intersect in educational ideas (Gutek, 2004). Philosophy falls somewhere between the arts and sciences. On the one hand, it offers idiosyncratic worldviews that may be too disparate to compare. It is not surprising, then, that the question Ã¢â¬Å"Is philosophy progressive?Ã¢â¬ is hardly ever raised. From one viewpoint, it offers quirkyRead MoreThe Theory Of The Philosophy Of Education Essay1538 Words Ã |Ã 7 PagesTeaching Philosophy Emily E. Blackwell Athens State University Abstract Idealism, thought to be the creation of Greek philosopher, Plato, is the approach that teachers use to get students to ask and answer questions in order to reach the next level of education. The teacher will typically use a variety of inquiry based learning tactics. This school of thought is used to develop each studentsÃ¢â¬â¢ individual abilities and moral character. The idealist feels that with the development of moral characterRead More Teaching Philosophy Essay599 Words Ã |Ã 3 PagesTeaching Philosophy Philosophy of Education, is the exploration for the meaning of life. My personal philosophical views of education, is the love of teaching and learning. To serve as an mentor, confidant, instructor and to provide guidance in the area of education. To teach the younger generation that education can give great lifelong rewards. I hope to learn and expand my wisdom surrounding the aspect of education, through research, assignments and field experienceRead MoreMy Philosophy And Philosophy Of Personal Educational Philosophy1042 Words Ã |Ã 5 Pagesmany educators do not know what their educational philosophy is. However it is imperative for educators and future educators to know their personal educational philosophies so that they can be accountable, explain how they teach, what they are doing and why. My personal Educational philosophy is made up of four components; metaphysics, epistemology, axiology, and logic. My educational Philosophy Metaphysics (reality) is a combination of realism and idealism, that the mind, spirit, and body are connectedRead MoreEssay on Statement of Educational Goals and Philosophy689 Words Ã |Ã 3 PagesStatement of Educational Goals and Philosophy I can still remember coming home from school after an exciting day in the first grade. I would go straight to my room, line all of my dolls up in the floor, and Ã¢â¬Å"teachÃ¢â¬ them everything I had learned earlier that day. But of course, not every child who pretends to be a teacher in his or her early years actually becomes a teacher. So although I enjoyed Ã¢â¬Å"teaching,Ã¢â¬ I never really considered it as a choice for my life-long career. Read MoreDifferences Between Idealism and Realism3232 Words Ã |Ã 13 Pagesages in philosophy, one that has stimulated thinkers, philosophers, theologists and scientists for thousands of years, hence led emergence of idealism and realism as two major traditional philosophical schools of thought in the realm of philosophy. So this paper projects the meaning of idealism and meaning of realism then discusses in detail the basic assumptions of idealism and those of realism and how these two traditional schools of thought differ and their implications within the educational settingRead More Teaching Philosophy Statement Essay1198 Words Ã |Ã 5 Pages Teaching Philosophy Statement Dewey defined education as the reconstruction and reorganization of experiences, which increases oneÃ¢â¬â¢s ability to direct the course of subsequent experiences and these experiences can be both active and passive. However, according to Lindemand, the education experience is, first of all doing something; second, doing something which makes a difference; and third, knowing what difference it makes. While on the other hand Maxine Green said, Ã¢â¬Å"to do educationalRead MoreDifferences Between Idealism and Realism3232 Words Ã |Ã 13 Pagesages in philosophy, one that has stimulated thinkers, philosophers, theologists and scientists for thousands of years, hence led emergence of idealism and realism as two major traditional philosophical schools of thought in the realm of philosophy. So this paper projects the meaning of idealism and meaning of realism then discusses in detail the basic assumptions of idealism and those of realism and how these two traditional school s of thought differ and their implications within the educational settingRead MoreEducational Philosophies Influence Curriculum From The Establishment Of The American School Systems1133 Words Ã |Ã 5 PagesAbstract Educational philosophies influence curriculum from the establishment of the American school systems. The five major philosophies that have influence American education are: 1) Idealism, 2) Essentialism, 3) Perennialism, 4) Progressivism, and 5) Experimentalism. Idealism, Essentialism, and Perennialism are all teacher-based philosophies putting the teacher at the core of the educational experience, with students being passive members of the classroom. In contrast, Progressivism and ExperimentalismRead MoreMy Education Philosophy 1511 Words Ã |Ã 6 Pagesproducing students who thoroughly understand the subject matter, and who develop holistically. In order to achieve this goal I must have a set education philosophy with a strong Christian worldview. I must also have a general understanding of the different world and education philosophies. Metaphysics Metaphysics is defined as the branch of philosophy that examines the true nature of reality whether visible or invisible. Metaphysics includes the relationship between mind and matter, substance and attribute
Wednesday, December 11, 2019
Question: Discuss about theNew Accounting Issuesfor New Trends in Accounting. Answer: Introduction This paper aims to analyze the new lease obligation, and the new revenue recognition requirements with their rationale. It also looks at the role of stewardship accounting on the public institution, the significant of International Accounting Standards Board (IASB) and the reasons behind Australian adoption of IFRS o its local authorities. It productively evaluates the contributions of Stewardship accounting to the public offices. From the study, the IASB has a significant role to play in economies. The notion of cartels in the programs of IASB should not hamper its objectives. Australia has achieved significant from the implementation of IFRS in its system, thus should embrace adoption of the standards to improve equity and surplus capacity. The Current Lease Obligation Australia is on the verge to adopt the new discussed lease rules as contained in the new revenue standard IFRS 16. The country has placed measures to facilitate the implementation of the new trend in the accounting system. The accounting practices are aimed to remain uniform and similar in concepts. The new program has to be effective beginning 2019. The new lease recording will factor contracts in the balance sheet for the record, apart from short-term and low-value leases. The new trends on lessee account recognize an obligation on the lease liability by lessees to pay for the use of an asset (Carson et al. 2016). The determination of the commitment value is at the start of the trading period. During the payment of the liability cost, the considered issues are; Fixed payments arrived at after deducting lease incentives Payment amount by the lessee as outlined in the residual value guarantee Price determined on the purchase option The needed are above listed requirements for the first phase of measuring lease liability in the company. After finding the obligation on contract liability, the reflection of the lease payments and duties through the application of standard AASB 116. The requirements of the AASB 116 outlines the depreciation value on the use of property. The new trends allow for the adjustments of the lease liability that happen due to the depreciation expense on the asset. The aggregation of the interest on the asset depreciation earns interest expense on the lease liability (Carson et al. 2016). Upon re-measuring the contract liability, adjusting other factors, the recording of the changes in the outcome as an adjustment on asset usage. In the balance sheet, the lease assets and liabilities are recorded separately from the primary assets and liabilities. Or they are registered in the notes different with other particulars. The separate recording also involves depreciation on expenses and interests . The Implications of the New Lease Obligations Application of the new contract regulations will have the following consequences in Australian firms; Treatment of operational contract as a separate recording in the balance sheet. Therefore, treated as an expense without being eliminated in the balance sheet (Carson et al. 2016). Through the use of a single model, operating lease also will get covered in the statement. The use of a single model will require firms to record liabilities attached to lease payment and intangible assets within the period of trading (Carson et al. 2016). Consequently, all contract's treatments treated are as a capital lease. Rentals of 12 months and below will not be relevant for the financial statements. However, the treatment of the rest regardless of the form of the contract. The primary concern of the new trend is the requirement of lessees to recognize its lease liabilities. In the process of identifying a lease liability, the current balance sheet may appear unappealing. The Rationale Behind the New Trend The main point of the new trend is to improve transparency and accountability in the reporting of leases in the books of accounts. The current contract trend does not capture concepts on the operational lease. Therefore, it recorded operational contract on the executive agreement, not on the balance sheet but in the commitment note. Another important reason demonstrates the need to have a single model that reports all the leases and other particulars of the company. Using a straight line system will help in decision making by having finance and operating leases on a single accounting model (Carson et al. 2016). The importance of universality of the new trends is dwelling on the dynamism when dealing with emerging accounting issues which must globally. The New Trend on Revenue Collection IFRS 15 stands for the views of both International Accounting Standard Board (IASB) and Financial Accounting Standards Board (FASB) of US. The new obligation contains the identification stage of the contract, recognition of separate performance obligations, determination of the price, allocation of the price to a contractual obligation, and finally recognition of revenue once an obligation has been satisfied. Among the industries affected by the new requirement are real estate and construction. The new revenue recognition covers the areas; Revenue Recognition over a Given Time and at a Point of Time In the vendor contract, the seller is required to honor the income at the completion of the contract not over the end time of the deal. The recognition is applicable if there is no law enforcing the vendor to get payment over a work completed to date. Measurement of Progress Toward Completion The method used is either output or input. In case, the preferred method is input then resources used should not relate to the performance of the vendor. For example; there is no inclusion of mobilization fees in the model of calculating costs incurred. However, in the charge captured there is an exception because of customer's mobilization over the period of the contract. Contracts' Bundling and Unbundling The done procedure may demand to put deals in a bundle or unbundle the bundled contracts. The right way is determined depending on the contract's obligation performance. Cost of a Contract Values the extra charge only. The rest are amortized and capitalized. Explicit and Implicit Categories Covers the cash receipts with different timing to revenue recognition probably over a year. Such scenario demands determination of finance income or finance expenses. The Rationale Behind New Revenue Obligation The importance of revenue to investors in evaluating business performance is one of the reasons behind new trends. Due to inconsistencies over the recognition of income brought by principles designed by Generally Accepted Accounting Principles (GAAP) and IFRS. The global accounting bodies; GAAP and IFRS saw the need to have the standard guidelines on revenue recognition. The common standards created a framework more elaborate to address revenue issues. Another factor was the need to provide users with useful information on statements through the usage of relevant disclosure requirements and finally simplifying the financial statement preparation by reducing requirements. The Role of Accounting in Stewardship of Public Funds Accounting plays vital roles in the management of public funds. The local government authorities perfect their control by the help of accounting guidelines described by IFRS. If whatever demonstrated in Murphy's article is true then I agree with the view that there will be a failure in the management of funds in public institutions. The Reasons for a Failure in the Administration of Funds of Local Authorities The management of public funds is more of a reporting system that requires recording particulars in the books of accounts for evaluation at the end of operating period. To effectively report accurate and reliable figures, accounting has been the center of funds management in the public sector. Politicians hold most of the public offices. These are guys who channel funds through the government to the public agencies with different targets. The rate of corruptions in public sector denounces the removal of IFRS regulations on the stewardship of the funds in local institutions. The Main Reasons Behind the Support of Stewardship Accounting Accountability Stewardship accounting ensures good governance by promoting accountability through efficient and procedural management of transitionary activities in an institution. It also entails reliable recording (Carson et al. 2016). The whole process requires a trained and qualified personnel with vast skills and knowledge to detect discrepancies and curb loopholes leading to funding misappropriation. To ascertain propriety and conformity of the transactions happening in the institutions accounting is applied. The Established rules and regulations are used by accountants to check the consistency between allocated amount and the expenditure. It is appropriate to take an action if an inconsistency is detected thus discouraging any intention to misuse funds in future. Planning The incorporation of accounting in the management of local institutions helps in planning purposes. The future of the organization is based on the current performances. When a company uses the current figures to predict the uncertainty in the future, it can sail through and efficiently succeed. It is the accounting that helps an organization to make such plans work, without it the planning is impossible. Controlling Accounting offers a basis for managing many activities of the business. If the managerial department fails to control the operations, strategically it cannot realize any goal. Therefore, accounts being a significant contributor, its elimination will leave managers with a shaky grounds to support effective control in the business. Decision Making The process of decision making is critical in an organization. Investors and other users depend on accounting information to know about the firm's operation. The accounting information plays crucial in the stages of decision making. Performance Appraisal Performance evaluation is a management activity that has to exist in a firm. Financial viability and probability can determine the best route to take for future growth. Thus performs requirement in the management sector of business. In general, removal of stewardship accounting will hinder public institution's performance due to the pillar roles it offers to the sector. The Claim Against IASB The complaint in the sentence is not realistic. The global accounting world is only universally demonstrated through the IFRS. IASB helps the countries to have guidelines and standards to meet during operation. At the end of a financial year, the stakeholders of the company and other users depend on the financial statement to make concrete and projective decisions. The body has contributed positively to ensuring that the countries' in their practice do not have different financial statement concepts. It also does research on the current global issues that have an effect on the existing regulations (Zeff 2016). IASB ensures full discretion of IFRS and helps in developing new standards that can help accounting achieve its transparency and accountability value. It assists in the issuance of IFRS to the countries. IASB works with an outlined standards contained in IFRS, thus it not easily manipulate the prescribed conditions. The Board does the research to at least understand the global dynamism that comes with new requirements. Global accounting cannot survive effectively without IASB taking full charge to monitor firms' regular performances on daily monthly of yearly basis. IASB facilitates the interpretation of the IFRS to firms. The following can happen at the expense of IASB; An exploitation of stakeholders by accountants. It is the role of IASB to regulate on the both current and new regulations and their implementation. Once firms realize that it's no longer functioning, a majority of the accounting department will manipulate the statements. Lack of universality. IASB champions the universal use of standards. Universal application of the obligations is a role of IASB (Zeff 2016). Some countries are not ready to follow global set standards due to their costs and complexity. If such a country gets a possibility of ignoring the guidelines on the preparation of the financial statement, they will happily welcome the idea. If there are cartels in the IASB, most countries will not pressurize their departments to adhere to regulations strictly; instead, they negatively manage the system by corrupting the body through paying some amount to operate on the free accounting system. Hinder transparency and accountability in firms. Cartels work best for their masters and self-interest. They don't consider the public even though they pretend to care (Zeff 2016). By using cartels, the Board will provide an assumptions cover on its duties though weak to ensure implementation of the regulations as contained in IFRS. Countries may sort for their on methods of application. Some can deliberately assume the defined conditions in the absence of a watchdog body to keep track on the commitments. Furthermore, most countries will violate the principles of accounting as outlined by IFRS. The principles are maintained only if the countries are watched and kept on track by IASB in coordination with the country Australian's Board of accounting. Reliability and accuracy, being the critical accounting practices are always cost-effective to achieve. They help investors with genuine information on the business customer base. Once ignored, the business future is indeterminate, a possibility that discourages users from trusting companies. Some entities give wrong information in the market to lure investors and buy more shares in the market. Thereby take part in control of the market's production capacity. The provision of wrong information is a misleading practice enjoyed by companies though discouraged by IASB. In such an incident, a firm does not represent the real things it controls but fabricates on activities. Such a market kills investors and stakeholders, though managers and accountants benefit unprofessionally. Therefore, IASB collaboration with cartels is a non-issue that should not brainwash the mind of society by believing. The Facts Supporting Adoption of IFRS Regulations by Australian Local Authorities Australia should adopt the IFRS in its local authorities. The International Financial Regulations and Standards has impacts on Australian local government. It has an impact on the surpluses, equity, assets and liabilities within the local public government. Countries implementing the use of IFRS by the public institutions are enjoying various advantages over unwilling countries. The benefits circulate transparency and accountability, the effectiveness of the system, reliability of the information, linkage of the practices and actions and materiality (Glassford et al. 2016). The debate over usage of IFRS on local institutions paralyzed some country's desire to adopt the requirement. The infrastructural system of Australia has benefited most from the IFRS. The sectors have effectively ensured appropriate allocation and use of resources to build roads, bridges, and parks. The preparation of financial statements lenient to the standards of accounting perfected the public sectors development's objectives. Though implementation of IFRS is complex, Australian government successfully ironed differences between its accounting standards as outlined by AASB to rhyme with the IFRS requirements. The adoption of IFRS in the country helped to capture areas such as Property Plan and Equipment (PPE), intangible assets and the written value of property sold. The areas are so critical to an economy that their streamlining generates more revenue and cost to the government. From the results obtained by the country since 2005 to date, the country though experiencing challenges using IFRS in local authorities, it has improved its revenue collection transparency. The claim is evident in the equity and surplus reports. The small scale sectors have to some capacity realized reduced surplus with increased capital a concept almost similar in big organizations (Glassford et al. 2016). In the reconciliation books, the comparison of the two standards; ASSB and IFRS, shows some slight differences in the surplus and equity accounts. The outline vote heads such as amortization, depreciation, employee benefits among others in the IFRS with a noted improvement in assets in local authorities. In the large public sectors, the use of IFRS has contributed to the growth in both the surplus and assets. The debt capacity of local governments has reduced to a significant percentage as revenue collection rises (Carson et al. 2016). The contribution the country has been achieving from the adoption of IFRS is significant to the country's performance. It outlines real figures and accounts for all activities through financial books. Evidently, it is the rationale for the Australia to adopt the IFRS. References Carson, E., Fargher, N. and Zhang, Y., 2016. Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research. Australian Accounting Review, 26(3), pp.226-242. Glassford, N.J., French, C.J., Bailey, M., Mrtensson, J., Eastwood, G.M. and Bellomo, R., 2016. Changes in intravenous fluid use patterns in Australia and New Zealand: evidence of research translating into practice. Critical care and resuscitation: journal of the Australasian Academy of Critical Care Medicine, 18(2), pp.88-88. Zeff, S.A., 2016. Forging accounting principles in five countries: A history and an analysis of trends. Routledge.
Tuesday, December 3, 2019
Introduction TodayÃ¢â¬â¢s business environment presents numerous challenges for new and existing organizations. As such, business entities have had to come up with effective and efficient operational strategies in order to remain relevant and profitable in an increasingly competitive arena.Advertising We will write a custom essay sample on NestleÃ¢â¬â¢s Marketing Mix specifically for you for only $16.05 $11/page Learn More To achieve this aim, marketing tools and strategies have been used extensively to ensure that a business meets the needs of the customers, has a competitive edge over its rivals and remains profitable in aggressive market situations. Kotler et al (2005) define marketing as the process through which a business plans and executes its concepts regarding products, prices, promotion and distribution of goods and services in order to facilitate exchanges that optimally satisfy the consumerÃ¢â¬â¢s and organizational needs, goals and obj ectives. Marketing Mix: 4 PÃ¢â¬â¢s of Marketing The marketing mix is arguably the mot important aspect in marketing. This is attributed to the fact that it covers the basic concepts (4 PÃ¢â¬â¢s) of successful marketing. These concepts are price, place, product and promotion. Is used wisely, the marketing mix leads to successful marketing strategies, which in turn guarantees profitability, consumer loyalty, competitive advantage and increased market share for an organization. This paper shall set out to analyze the market mix of Canada based NestlÃ © company. The strategies used to determine the product, price place and promotion of goods and services offered by this company shall be discussed and an analysis of the Strengths, Weaknesses, Opportunities and Threats affecting the companyÃ¢â¬â¢s market provided. The effects of using social media in NestlÃ ©Ã¢â¬â¢s marketing plan shall also be evaluated. NestlÃ © Canada: Company overview NestlÃ © Company was founded in 1867 a fter the founder saw an untapped opportunity in the production of milk-based baby formula. The product quickly gained prominence due its nutritional value and acceptability by the target population. Since then, the company has been actively involved in the production of nutritional food and beverages.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More NestlÃ © Company is the largest Food and Beverage Company in the world with an employee base of over 280, 000 employees working in the companyÃ¢â¬â¢s factories in almost every country in the world (NestlÃ © Canada, 2012). As a result of this global reach, high reputation and quality products, NestlÃ © Canada Inc. records over $1 billion in sales. NestlÃ © Canada marketing mix Assessment Products Kotler et al (2005), state that the product aspect of the marketing mix refers to the total concept being offered to the consumer. As such, product consist s of the intangible aspects of the product (brand name, product line and customer services) and the tangible aspects such as raw materials used, features and accessories. NestlÃ © Canada offers a variety of products that cater for different needs of the target consumers. The variety of products offered to consumers enables the company to reach a larger market base since they have different products for everyone. The table below shows the product line and products offered to cater for different needs of the consumers in the Canadian market (NestlÃ © Canada, 2012). Table showing products and services offered by NestlÃ © Canada From this table, it is evident that NestlÃ © Canada offers a variety of products brands that cater for different needs of various clients. Having such a wide variety of products has played a pivotal role in ensuring that the company stays ahead of competition and has a wider market share. Consumers have a wide range of products to choose from. As s uch, the need to get substitutes from other companies is minimized.Advertising We will write a custom essay sample on NestleÃ¢â¬â¢s Marketing Mix specifically for you for only $16.05 $11/page Learn More Price Arguably, one of the selling points of NestlÃ © Canada has been its ability to consistently provide quality products to its clients at competitive and affordable prices. Price is mainly determined by the cost of production, quality of the product and availability of substitutes. However, NestlÃ © Canada has had a competitive advantage in this regard due to its reliance on the vast resources and skills acquired by the parent company over the century. This enables NestlÃ © Canada to produce quality products at low costs, thereby enabling the company to avail its products to clients at an affordable price. While some of the substitutes offered by competing firms are cheaper, the quality of NestlÃ © CanadaÃ¢â¬â¢s product still remain unmatched. Place NestlÃ © Canada has forged strategic alliances with various retail and wholesale vendors and distributors. As such, the products of the company can easily be found in all locations through various outlets such as convenience stores, drug stores, grocery outlets, vending machines, discount stores and supermarkets among others. This distribution strategy enables NestlÃ © Canada to reach its clients far and wide. In addition, it fosters consumer loyalty since the products are easily accessible and constantly available to clients everywhere. Promotion NestlÃ © Canada uses various advertising and promotion strategies such as TV and radio advertisements, print media and online advertising in various websites. In addition, the company uses discounts and special offers to attract more consumers. To promote various brands, NestlÃ © Canada uses witty slogans on their products packaging and advertisements that seek to raise the image and lifestyle positioning represented by the prod uct.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More These strategies have seen products such as KitKat and NestlÃ ©Ã¢â¬â¢s Smarties record strong brand loyalty and market positioning over the past few years (NestlÃ © Canada, 2012). This is attributed to the implied message this promotional strategies send to target markets. SWOT Analysis of NestlÃ © Canada Strengths NestlÃ © Canada provides its market with strong brands that offer consumers unique tastes unmatched by rival companies. The products are made from the finest raw materials and subjected to intensive research in order to guarantee safety and quality for consumers. Due to its access to vast resources owner by NestlÃ © Company, NestlÃ © Canada has adequate resources for research and technology, which enables the company to continue being creative and innovative. With such resources, NestlÃ © Canada is better placed to improve on their products, come up with new products and offer competitive prices to consumers. This minimizes competition and boosts profitability si nce NestlÃ © Canada rides on the good reputation developed over the years by the parent company. The efficiency of the selected distribution channels ensures that NestlÃ © CanadaÃ¢â¬â¢s products reach more consumers and are readily available. This guarantees consumer loyalty and market expansion. Weaknesses Most of the products produced by NestlÃ © Canada target consumers between the ages of 16 and 24 years old. This market segment consists of people that do not have a lot of disposable income, work part-time and are cautious about what they eat. This means that the majority of the populations are not well represented. Competitors who offer more products for these market segments may therefore use this weakness to their advantage and displace NestlÃ © CanadaÃ¢â¬â¢s market position. In addition, some of the brands produced by NestlÃ © Canada have little dominance in the Canadian market. This is an indication that NestlÃ © CanadaÃ¢â¬â¢s brands campaign is not as effective as it ought to be. Due to this weakness, competitors such as Cadbury and Hershey Canada have launched substitute products that are increasingly dominating the market. Opportunities As mentioned earlier, NestlÃ © Canada has access to vast resources attributed to the parent companyÃ¢â¬â¢s pool of international branches. These resources can be directed towards training and retraining marketing personnel to facilitate marketing efficiency. Market segmentation in the food and beverage market is not fully exploited in Canada. As such, NestlÃ © Canada can come up with more products that service the needs of potential consumers within the ignored product lines (baby nutrition, healthy nutrition and sport nutrition). Threat The main threat for NestlÃ © Canada emanates from the fact that the company is in its maturity stage in the production cycle. This means that not much can be done to improve the products since they have attained the best level of quality and consumer loyalty is high for these products. With this in mind, competitors may come up with products that are similar to those produced by NestlÃ © Canada because they are certain that consumers prefer those products. Solutions to the negative aspects of NestlÃ © CanadaÃ¢â¬â¢s market mix As has been mentioned herein, the main threat to NestlÃ © Canada marketing mix is competition from new and existing companies through product differentiation. This can be solved by developing and marketing new products that attract new market shares. In so doing, the company will be able to maintain its reputation, all the while providing new and existing consumers with more products. In regard to poor brand campaign strategies, training may help the marketing department develop up to date strategies for effective marketing. In addition, adopting sales maximization strategy rather than a profit maximization strategy while marketing the less dominant brands may influence more consumers into buy them. This can be done b y reducing the prices and providing special offers for such brands. Impact of social media to NestlÃ © CanadaÃ¢â¬â¢s marketing mix Social media have been instrumental to the marketing strategy of NestlÃ © Canada. This is attributed to the fact that social media outlets provide a cheap and convenient platform through which market, product and pricing research can be done. Through various websites, marketers can get feedbacks on how a product is or how it can be improved. In addition, consumers can comment on what they want in new products. Also, companies can get valuable information about competitors through social media forums. Conclusion This paper set out to assess the marketing mix of NestlÃ © Canada. To that end, the product, price, promotion and place aspects of the companyÃ¢â¬â¢s marketing strategy have been discussed and an analysis if the strengths, weaknesses, opportunities and threats of the same offered. Solutions on how the flaws in the companyÃ¢â¬â¢s marketing strategy can be alleviated have also been provided. The impacts of social media as marketing channels have also been highlighted. If used wisely, the marketing mix can enable companies market their products and services efficiently and successfully. References Kotler, P. et al. (2005). Principles of Marketing, Sixth Canadian Edition. New York: Pearson/Prentice Hall. NestlÃ © Canada. About Us. Retrieved from https://www.corporate.nestle.ca/en/aboutus This essay on NestleÃ¢â¬â¢s Marketing Mix was written and submitted by user Davian Reed to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
Wednesday, November 27, 2019
SNAKES Justin Keith Mr. Curtwright Biology Keith 1 Have you ever wondered exactly what a snake is? Snakes are elongated, limbless reptiles that have often appeared in art and mythology. Scientists have currently discovered an estimated 2,500-3,000 living species of snakes living throughout the world except in the arctic regions. There is one exception to the old world viper, which has been found as far north as Scandinavia (60? North Latitude). The size variation of snakes ranges from slender blind snakes (family Leptotyphlopidae) which reaches a maximum length of 13cm (5 in.), to the largest snake on record, the Asiatic reticulated python, which attained a record length of 10m (33 ft). Have you ever asked anyone what the phyical characteristics of a snake is? To answer your question: Snakes lack limbs, a sternum (breast bone), shoulder girdle, exterior ear openings, and urinary bladder, and most snakes (but not all) lack a pelvic girdle. There are two types of snakes: constrictors and poisonous. Constrictors will either stalk their prey or lay very still until Its prey come near it. It will then strike forward and wrap around the prey crushing it and cutting off all air supply. The initial strike takes less than one-half second. It will then swallow the prey animal head first because the hair of animals folds backwards and makes it easier to swallow. Poisonous snakes inject a very potent venom into their prey Keith 2 through fangs. There are three different class of venomous snakes: Opisthoglyphus (rear fanged), Proteroglyph (front fanged, with holes pointing outward for "spraying") and Solenoglyph (front fanged and carved). The most common of these three are Solenoglyphs, which have fangs that can be folded along the roof of the mouth. All snakes have powerful digestive enzymes to breakdown the hair, bones, and other parts of their preys' body. As part of the digestive system the salivary glands also produce powerful enzymes. If saliva containing these enzymes enters the wounds of a prey animal, it not only starts the digestive process, but also may cause such serous tissue damage that the prey dies. The destructive substances in a snakes venom include neurotoxins and hemotoxins. Neurotoxins paralyze the central nervous system and cause heart and respiratory failure; hemotoxins destroy blood vessels and blood cells and cause internal hemorragins. The different substances are not uniformly present in all snake venom, but vary with the species and the individual snakes within a species. Venom retains digestive powers; injected into a prey animal it may shorten the usual days-long digestive process of a snake by more than half. Less than one-third of the 2,500-3,000 living species of snakes are classified as venomous, and less than 300 species are fatal to humans. In the United States, more than twice as many people are killed by bees, wasps, and scorpion stings as by snake bites. Keith 3 There are four basic kinds of snake movement: Lateral (horizontal) undulation, conceltina movement sidewinding and rectilinear. Lateral undulating, also called serpentine movement is the most common form and is used by all snakes. By alternately contracting and relaxing muscles down each side of the body, the snake forms itself into a number of rearward-moving horizontal waves. While doing so, the snake maneuvers its body so that the rear of each backward moving wave pushes against something resistant. In concertania movement, also called earthworm movement, the snake anchors the forepart of its body and pulls the rest of its body behind it in the form of hoizontal curves; it then extends out the forepart of its body, anchors it, and repeats the process. Sidewinding is employed on soft sand or other surfaces that offer no resistance or slip. In sidewinding the snake loops its body into an S-shape, with only two points of its body coming in contact with the surface of the ground. It then progressively shifts the two contact points back along the body consequently propelling its body forward. Rectilinear, or caterpillar, movement involves a sliding of the skin back and forth over the body musculature and is therefor possible only in those kinds of snakes, such as rattlesnakes and boas, which do not have the skin tightly attached to the underlying musculature. The ribs remain essentially motionless, and the scales only provide body-to-ground friction. Keith 4 The vast majority of snakes lay