Sunday, August 23, 2020

From Fashion Producer to Fashion Retailer

TUI Travels Plc is one of the world’s driving relaxation travel organizations with more than 250 of the best cherished and market driving travel marks in 180 nations and in excess of 30 million clients. Question 1 Value Chain Value chain investigation is the procedure where a firm recognizes its essential just as optional exercises that enhance the last items or administration. Essential exercises. Inbound coordinations †TUI Travels Plc has a worldwide flexibly chain which causes it by giving bundled or comprehensive and preplanned occasions for the clients. Typically these providers are the inns that offer types of assistance, for example, for facilities and dinners, just as aircrafts that give transport to and from goals. TUI will pick the most moderate from its chain of providers. Clients lean toward utilizing travel offices since they pull in generally excellent costs contrasted with a do-it-without anyone else's help occasion. Tasks †This is the way toward transforming the contributions to the yields. This stage will include TUI voyages taking up the administrations and concurring terms with the providers so as to advance their proposals for the clients. The standard bundle would for the most part comprise of air transportation, both outbound and inbound, lodging facilities, moves from air terminal to inns and back and different things, for example, protection, suppers and journeys. Outbound coordinations †This is the procedure which includes give the occasion bundles to the clients. TUI voyages does this with the assistance of trip specialists. TUI obtained and converged with First Choice, the fifth greatest visit administrator. This aided TUI ventures win more clients. Showcasing and deals †this is a phase where TUI Travels Plc makes its clients mindful of the administrations it gives and profit it to them. This is fundamentally done through publicizing. TUI voyages offers online dispersion of its administrations which improves the extent of direct dissemination and subsequently understanding the clients better. It targets being an online supplier and make it simple for its clients and arrive at a bigger number to expand its business Services †TUI offers types of assistance, for example, transportations back home from occasion goals to its clients and keep up the motivation behind being subjective. TUI ventures was additionally Europe’s biggest occasion hotelier giving settlement to its clients just as dinners. Optional Activities. Obtainment †TUI ventures keeps up provider connections by Co-employable working and guarantees exclusive requirements of wellbeing and security are accomplished not overlooking the quality. Innovation TUI voyages plc give sites which incorporates all the data about the organization, it likewise takes into consideration administrations, for example, internet booking which makes it simple for its clients. It likewise utilizes the creative new split scimitar winglet framework on their airplane which decreases fuel consumes and emanations. Clients are given new computerized devices and administrations to make it simpler to book exercises, get to data and for contact purposes during their excursions. TUI additionally present the main carrier where you travel paperless by giving tickets and tickets carefully, which makes loading up and registration simpler for the clients. Human Resource Management †this stage is worried about the enlisting, overseeing, preparing, creating and reward individuals inside the firm. The gathering right now utilizes 50,000 individuals as its staff. Firm Infrastructure †this is essentially the structure of the association. TUI ventures plc is sorted out and overseen through four fundamental business parts which are housing and goals, authority exercises, standard and developing markets. Question 1. 2 VRIO Analysis. The VRIO examination is completed to decide the serious capability of an organization’s assets and capacities. This abbreviation represents; Value, Rarity, Inimitability and Organization. To increase feasible preferred position TUI needs to offer types of assistance that have Value, are uncommon, exorbitant to mirror and the association is flexed in a manner to misuse these assets in the best way. Worth †This alludes to the capacities of the association that yield out satisfactory degrees of return which thusly help the association to keep up an upper hand. For TUI voyages, the brands (Nouelles Frontieres 1-2 Fly, Gebeco, Robinson, and Thomson) Offer basic incentive to the clients which offer it an incredible upper hand in the market against its opponents.. TUI ventures plc likewise possesses fixed resources worth of $11 billion just as 50,000 representatives which shows extraordinary estimation of the association as far as monetary soundness and talented work power. TUI likewise offers minimal effort types of assistance, for example, the low coast aircraft administrations (Hapag Lloyd Express) to its clients which are moderate and furthermore offer extraordinary worth. This is on the grounds that as visit administrators, TUI can get excellent costs for the vacationer contrasted with the clients doing it without anyone else. Irregularity †these are capacities that are one of a kind and which meet the client needs. TUI ventures forces such an uncommon capacity as Cruise line administrations. No other visit administrator in the mean time gives this kind of administration to its clients. The brand names it offers additionally furnish it with an upper hand since no other visit administrator offers such brands. Incomparability †these alludes to those abilities that contenders discover troublesome or difficult to acquire. TUI ventures plc’s brands achieve such capacities since they are hard to mirror, this might be because of the patent rights. The supervisors and the CEO may likewise be the matchless capacity of TUI Travels plc since they have their own insight that is utilized to run the association which different contenders can't acquire. Association †this alludes to the interior structure of the firm. So as to increase upper hand, TUI Travels plc requirements to share the information viably. Question 1. 3 †Partial SWOT investigation. A SWOT examination is done to decide the shortcomings and dangers of the association and transforming them into qualities and openings. This exposition does the fractional SWOT examination to decide qualities and shortcomings of TUI voyages plc. Qualities †TUI’s primary quality is that it is the biggest visit administrator in Europe, which additionally showed that it produces a recruit piece of the overall industry contrasted with its adversaries. TUI offered security and great incentive for the vacationer as a visit administrators can get awesome costs contrasted with a do it without anyone's help occasion. TUI has 30 million fulfilled clients. TUI has a turnover of in excess of 16 billion Euros for each year. The organization utilizes in excess of 54,000 qualified staff with a low staff turnover and claims fixed resources worth $11 bn. In 2008, TUI was the market head in the travel industry in Europe. Worked in different nations to infiltrate various markets and increase more clients because of its merger and acquisitions methodology. It possessed around 4000 travel organizations in 20 distinct nations with solid nearness in Germany, Great Britain, Netherlands and Belgium. Its image names, for example, Nouelles Frontieres 1-2 Fly, Gebeco, Robinson, and Thomson were selling full bundled bargains as well as individual segments. It likewise possessed airplanes controlling different aircrafts Its enormous provider fasten empowers it to pick up bargains for its clients at the most ideal costs. TUI adjusts every single inventive innovation and offers similar advances to better the client involvement with executing with TUI Weaknesses †The aircrafts withdrew and returned on the fixed dates which probably won't be adaptable for clients wanting to go for less or a larger number of days than the fixed length of remain. Backhanded rivalry looked through online channels and providers who give the two facilities and transportation. TUI needs to stay up with the latest with the ordinary changing innovation so as to be serious against the online offices. Question 2 The Strategic Clock The vital clock is an apparatus used to decide the upper hand an association gains by thinking about two principle factors, which is cost of the item and the apparent item/administration advantage. As indicated by TUI Travels Plc, the system attempted is â€Å"differentiation†, which is the fourth level in the Bowman’s Strategic Clock. Separation alludes to offering clients particular and exceptional administrations which are of high worth and financially savvy with the point of increment piece of the overall industry for the organization. This is on the grounds that, TUI makes a trip Plc endeavors to offer types of assistance which offer high worth and are additionally moderate. A portion of the administrations they give incorporate; reasonable comprehensive occasion bundles, transportation to and from goals. Question 2 †how the inner assets coordinate the methodology convince. The inward assets of an association are comprised of the interesting assets and center skills. TUI voyages plc has had the option to keep up upper hand by the assistance of its interior assets. This additionally encourages it keep up its market position in the distinctive market sections that it works in. A portion of the assets are: Over 54,000 representatives who give aptitude and co-appointment. The huge measure of advantages 4000 travel offices more than 20 nations Cruise liner administrations and chains of lodgings.

Friday, August 21, 2020

Environment and Health Speech or Presentation Example | Topics and Well Written Essays - 250 words

Condition and Health - Speech or Presentation Example The most prudent approach to deliver quality food is to develop our yields and animals in a natural way in our ranches. Which means, we will develop our yields and creatures without utilizing GMOs, synthetics and anti-toxins in this nation (www.gov.uk nd). It might be progressively costly to do this however the legislature can help by giving money related help to our ranchers. People in general can help by ready to purchase these quality natural food at a somewhat more significant expense with the goal that it would be monetarily feasible for ranchers to develop quality natural yields and animals. The subsequent choice is to import quality nourishments in nations from our neighboring nations. We need to set our desire that we can't import from distant in light of the fact that quality nourishments that are natural have shorter time span of usability. Organic products can be imported as they have longer time span of usability contrasted with vegetables. Making the food and cultivating industry progressively serious while securing nature. (n.d.). Recovered March 5, 2015, from

Monday, July 6, 2020

Biblical Outlook in the Second Coming of Jesus - 550 Words

Biblical Outlook in the Second Coming of Jesus (Essay Sample) Content: BIBILICAL OUTLOOK ON THE SECOND COMING OF CHRIST IN CONTRAST TO MANY POPULAR IDEAS OF THE RAPTURENameCourseDateThe second coming of Christ our Saviour refers to the faith of the Christians that the Lord will return to the earth to fulfil His commitment to his believers. During His first approaching to the earth, He was conceived by Mary, her mother through the Holy Spirit. His birth was simple, taking place in a manger at small town in Bethlehem. His simple birth fulfilled major prophecies of Jesus Christ including the Prophecy of John the Baptist. On the other hand, rapture describes the event that will happen when Christ our Lord takes Christians from the earth to Heaven. Additionally, his arrival to earth will be a proof to fulfil the prophecies said about Him by both Old and New Testament seers. Christian believers are eagerly anticipating for this specific day for over a hundred years. Moreover, Christians are spreading the gospel of truth across the world, empha sising that the return of Christ our saviour is closer than ever. This essay will describe the biblical outlook of the second coming of Christ our Lord, in contrast to many ideas of the rapture.[Jerry B. Jenkins, Tim F. LaHaye, and Chris Fabry, Triumphant Return (Wheaton, Ill: Tyndale Kids/Tyndale House, 2004), 132.] [Sandra Y Washington, Eschatology: The Signs of the Times of Jesus Christ's Soon Return : His Coming Is Closer Than You Think (Bloomington, IN: iUniverse, 2009), 312.] The return of Jesus Christ is characterised by His majestic return with the believers to overthrow the devil from the earth. The Christ and the angels will fight Satan and his followers. His glorious victory is demonstrated by reclaiming his presence on the earth by defeating the devil together with His followers. In addition, Christ victory will be followed by making his authority known by His believers for over a millennium. On the other hand, the rapture will take place when Christ comes again to his f ollowers. On this day, the Christà ¢Ã¢â€š ¬s faithful will ascend to Paradise to meet him due to their religious practices and trusting in the Lord.[Jenkins, LaHaye, and Fabry, Triumphant, 137.] Another crucial Biblical outlook of the coming again of Christ is predicted to take place at the limit of tribulation. The beast, non-believers rulers of the earth and their armies groups are to combat against the angel and his army. The angel will ride on the flying white horse leading his army to fight against the beast. Interestingly, heavenly angels will defeat and destroy the demon at the battle. It will be a symbol of triumph for the true believers of Christ against the devil. In contrast, events of the Rapture will occur in prior to the Tribulation. The Pew researchers argue that the Lord did not assign them responsibility for spreading the Gospel in order to endure pain. Additionally, they believe and emphasises that the Lord appointed them in order to receive deliverance through t heir Christ. It is because; the Lord promised those, who trust in him, and follow his teachings, will get rewarded with salvation and liberation. Because of this, the lordà ¢Ã¢â€š ¬s warriors will not harm them, and instead the believers will be safeguarded against the beast and his prophets. Moreover, the angels will propel the beast and the hypocrite rulers of the earth into the burning hell to suffer for eternity. Again, the other followers of the demon will be captured and destroyed with the double-edged sword emanating from the mouth of the horse ridden by the angels. Their corpses will get fed by the vultures and, their flesh left to rot. Hence, the Lord will show no mercy to them. They will be doomed to suffer forever and ever[Ibid] [Washington, The Signs of the Times, 315.] In the return of Christ, the hypocrites, and nonbelievers of Christ are evacuated from the earth by the Lord to face judgement. It is because the nonbelievers kept the Lordà ¢Ã¢â€š ¬s instructions to en dure patiently. As a result of this, the Lord argues that He will deliver them from time of judgement that will face the entire globe in order to assess the people living in it. In other words, both the hypocrites and the non-believers will be judged according to their actions without mercy. According to the rapture, the Christianà ¢Ã¢â€š ¬s devotees are moved out from the earth by the Lord to signify salvation. It because of their Biblical practices and their trust to God; h...

Tuesday, May 19, 2020

Can A Social Movement Be Fundamentally Flawed Essay

Can a social movement be fundamentally flawed? Most people would answer â€Å"yes,† pointing to National Socialism or the Ku Klux Klan. However, few would consider the German New Left to epitomize a flawed social movement. According to history professor Dagmar Herzog, they should. Throughout her publication Sex After Fascism, Herzog disputes this central argument of the New Left: â€Å"Numerous New Leftists argued directly that sexuality and politics were causally linked; convinced that sexual repression produced racism and fascism, they proposed that sexual emancipation would further social and justice† (2). Although the baby boomers equated sex with anti-fascism, presuming that the Nazis had created the sexually repressive environment, Herzog argues that the repressive environment was actually established in reaction to National Socialism. The most homicidal regime in history was more sexually liberal than the New Left conceived (3). What Herzog overlooks, however, is that not all baby boomers succumbed to this fundamental misconception, as evidenced by the 1974 feature film Ali: Fear Eats the Soul. Written and directed by Rainer Werner Fassbinder, the film depicts a romance between Emmy—who’s an elderly German widow—and the title character—who’s a Moroccan guest worker. Throughout Ali, Emmy faces prejudice for being in an interracial relationship, but as film theorist Thomas Wartenberg argues, the film is far from sympathetic to the elderly widow. In fact, Fassbinder’s filmShow MoreRelatedThe Rise Of Sexual Slavery And The Islamic State Essay1255 Words   |  6 Pagesreturn to the original beliefs and practices of early Muslim authorities. Jessica Stern, in her essay, â€Å"Response to Kecia Ali,† agrees with Ali that religious scholars ought not attempt to judge IS’s actions as Islamic or un-Islamic; however, she fundamentally disagrees about the nature and origin of the militant groupâ €™s practice of modern slavery. Stern instead attributes it to political expediency and practicality, emphasizing that the allure of sex serves as an important recruitment tool for the groupRead MoreA Pre Printing Press Increase And Interest1603 Words   |  7 Pagesand the charismatic figurehead of Luther were of great consequence, it appears the introduction of the printing press enabled such an extent of reform which some view as inevitable. The influence of the printing press on the scientific ‘revolution’ can be seen most profoundly as it changed attitudes towards the past. It precipitated a resurgence of the ancients, as evident in the Humanist reversion to theory and ‘sacred books’ from 1490. It introduced a willingness to challenge the dogmatic preceptsRead MoreFunctionalism and Marxism. A Critical Evaluation Essay1135 Words   |  5 PagesFunctionalism and Marxism. A Critical Evaluation During the 18th and 19th centuries, political and industrial revolutions coupled with a philosophical movement which promoted a new scientific way of thinking (`The Enlightenment), heralded the advent of several new scientific disciplines. These social sciences attempted to explain the rapid and fundamental changes which were shattering traditional ways of life in Britain and Europe. Sociology emerged as one of these innovative areas and soughtRead MoreEssay Carl Jung and The Great Gatsby1268 Words   |  6 Pagesanalyzed herein, as well as the effect that an SP society had on her actions and development.      Ã‚   The human psyche has been the basis of study for millennia. Dating back to Hippocrates around 370 BC, the earliest belief was that people are fundamentally predisposed at birth, that their psyches are programmed. The idea continued to manifest in mainstream sciences up until about the 19th century AD. There arose, in the early 20th century, the notion that people are born without predisposition, andRead Morecommunist manifesto and heart of darkness powe struggles Essay1025 Words   |  5 Pagesthe ills discussed are distinctly different, they are both, fundamentally, struggles for power. In The Communist Manifesto, Marx examines the oppression felt by the working class in Europe, known as the proletariat, at the hands of the ruling bourgeois class. Specifically, Marx analyzes the disproportionate distribution of wealth under the capitalist system. Finally, Marx urges the proletariat to fight for not only economic but also social equality with the bourgeois class and, most of all, the implementationRead MoreHitchhikers Guide To The Galaxy versus The Seven Deadly Sins Today1412 Words   |  6 Pagesindividuality. In The Seven Deadly Sins Today, Henry Fairlie ventures that this galactic epidemic correlates to the transmission of immorality throughout the world. Douglas Adams utilizes satire and characterization to demonstrate how the human condition is flawed. Furthermore, Henry Fairlie calls upon the archetypal seven deadly sins to criticize human banality. Collectively, Adamss wittiness and Fairlies bitterness encourage the reader to exercise ones identity. First, Do uglas Adams satirizes modern societyRead MoreArt Must Give Its Audience a New Perspective1412 Words   |  6 Pagesindicates the artist’s ability to learn, not his ability to create something original and unique. The nymph is merely pretty decoration; this artwork does not have depth or perception. Artworks are not means to an end, they are ends; they do not have any social purpose, which further enhances their superficiality. The particular theory of art mentioned above is true as long as it claims that the artist should not be a preacher. Poetry is considered an art form, and the famous poet, John Keats, once saidRead More‘Freedom of Speech Means the Freedom to Offend.1372 Words   |  6 Pageshaving freedom of speech if it only defends the most popular and innocuous of opinions. The freedom to offend can perpetrate racial, social or religious intolerance; however, conversely, it is also the only means available to fight against such bigotry. Free speech is not something to work towards when the world is ‘better; it is, rather, the vital tool through which a better world can be built. Absolute free speech is the cornerstone of all civil rights; without it we cannot truly progress. 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When you converse with clients about your business or look at the costs of your rivals you are directing statistical surveying. Formalizing the procedure can deliver an abundance of data about your

Wednesday, May 6, 2020

Julius Caesar Essay On The Truth - 938 Words

Mackenzie Woock Mrs. Trachtman Honors English 9 10 October 2017 The Violent Truth The truth; those words that are hard to tell. Those few simple letters that are so agonizing to speak that most will not let it roll off their tongue for others to hear. Yet the truth reveals more than what it seem on the surface; it is a gateway to reveal a person’s values, and captures their true emotions and inner thoughts. The truth is a relevant concept in William Shakespeare’s Julius Caesar, a story showing the stabbing of an uprising leader and the conflict that occurs following the event. More specifically, the idea of truthfulness is especially common regarding the character Marc Antony. William Shakespeare uses the underestimated and loyal†¦show more content†¦In relation, Brutus trusts that Antony will be nothing but kind and respectful toward him and the others, which is later obvious to the readers that he is underestimated the whole time. After the killing of Caesar, readers eventually learn that Shakespeare puts a facade on An tony to make him seem as if he will not make any sort of true impact on the story. Antony’s true intentions (to take revenge for Caesar’s death) are revealed when Brutus, Cassius and he himself go to war over leadership in Rome and the killing of Caesar. Readers learn that the underwhelming character Marc Antony actually is a powerful, manipulative person through the conflict over Caesar’s death. Additionally, Shakespeare depicts Marc Antony as an overall loyal and devoted person that is always there for Caesar when needed. He is often displayed as a â€Å"suck-up† that has no backbone- someone who simply cannot stand on their own and even express their own thoughts all because of their loyalty to another. This is accurate when Antony himself says to Caesar, â€Å"When Caesar says â€Å"Do this,† it is perform’d,† ( JC 1.2.13). Antony’s full approach toward can be mostly summed up by just that one statement. By expressing this to Caesar, it is evident to readers that Antony has strong devotion toward Caesar. On the contrary, it is also evident that Antony is just as loyal to himself as he is to Caesar. If Antony has really only ever been loyal to Caesar,Show MoreRelatedAnalysis Of Julius Caesar s The Gallic War 1070 Words   |  5 PagesCritique Essay In this critique of Julius Caesar’s book, The Gallic War, I will be discussing the purpose and accuracy (or in this case, inaccuracy) over his adventures and military campaign against the Gallic tribes. There is a constant debate between historians: The Myth of Certainty. History is all about interpretation and finding truth out of subjectivity. History can often be lost in time as the firsthand accounts will eventually fade out. 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It is truly unknown whether he was meant to be the domineering tyrant that need desperately to be stopped in the interest of the greater good or the vulnerable victim of Brutus’ lineage-driven self righteousnes s. The unknown significance of Caesar’s hearing impediment and his disregard for both the prophecyRead MoreExamining how Brutus and Mark Anthony Utilise Language to Manipulate the Audience in Act 3 Scene 2 of Julius Caesar1356 Words   |  6 PagesLanguage to Manipulate the Audience in Act 3 Scene 2 of Julius Caesar This essay will scrutinize and analyse two speeches from Julius Caesar; firstly Brutuss funeral oration and Mark Anthonys response in Act 3 Scene 2. Brutus as a conspirator against Caesar addresses the audience to justify himself along with his other conspirators actions whilst Mark Anthony speaks in Caesars defence and Brutus prosecution. 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This essay will support this thesis by drawing on examples from Medea by Euripedes, Poetics by Aristotle, Oedipus Rex by Sophocles, and Shakespeares Julius Caesar, while comments by Moss, Gordon, and Nourse reinforce the thesis.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Death of Salesman, by Arthur Miller, fits the characteristics of classic tragedy. ?....Read MoreBrutus Is A Tragic Hero And A Sympathetic Figure2436 Words   |  10 Pagesâ€Å"Julius Caesar is a play about people who make mistakes-costly ones, for themselves and their country† (Julius Caesar, Introduction line 1). This quote is from the first line of the introduction to the play of â€Å"Julius Caesar† and I think that this line is the best way to start off this essay. If we took a look at each main character in this play, except for Antony, we can see how their mistakes usually would lead to their downfalls. For example, Caesar mistake of not listening to the warnings, theRead MoreKilling Lincoln Is Acclaimed As `` Shocking, And A Historical Thriller1115 Words   |  5 PagesEssay Killing Lincoln is acclaimed as â€Å"shocking† and a â€Å"historical thriller.† It makes the reader question, â€Å"Is it really true?† with every turning page. Bill O’Reilly claims that everything mentioned is true and â€Å"unsanitized,† so a whole new story is opened to the audience, such as Booth being funded by the Confederate states and the Booth family being closely related to the Lincoln family. However, if everything is true, the question still remains: What is the most significant truth? 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Ex. 1: â€Å"Cats are meaner than dogs.† Ex. 2: â€Å"Most people find church boring.† Ex. 3: â€Å"Homework is easy.† http://examples.yourdictionary.com/examples-of-generalization.html Logical fallacy: Errors in reasoning used by speakers or writers, sometimes in

General Objective of Financial Reporting

Question: Discuss about theGeneral Objective of Financial Reporting. Answer: Introduction The compliance with the general objective of GPFR in respect of financial information characteristics is a factor that companies like Alumina Limited must consider during the preparation of financial statements. This intends to scrutinize the annual report of Alumina Limited and showcase whether the firm has complied with such standards as AASB 116 relating to PPE disclosure requirements and give a recommendation that the company needs to do to ensure effectiveness in financial statements preparation and reporting to boost information satisfaction. GPFR Objectives and Characteristics Financial Information The objective of general purpose of financial reporting is to provide information to the relevant users such as potential investors, lenders, and some creditors on the entitys financial position, performance and cash flow. It enhances the ability of the parties concerned to get information required in decision making (IMF, 2009). It necessitate the users ability to make economic decisions tied to the evaluation of the entitys strength to generate cash and cash equivalents. Among the decisions considered by users are; buying, selling and holding of equity and debt instruments, providing loans and other credit forms. To effectively evaluate these entitys ability, users are provided with the information on the financial position of the entity thus able to evaluate strengths and weaknesses as well as liquidity and solvency status. Through the report, users get to know about the effects of transactions and their related events on the assets and liabilities at the period of occurrence. Thi s provides users with information on the financial performance of the entity. Consequently able to access management performance, cash generation ability, and risks experience and their effect on the business. The financial position of the entity too is reported in the financial report. This incorporates the entitys economic power evident by the economic resources it owns and the claims tied to such resources (IMF, 2009). By accessing the economic resource power of an entity, users are able to take appropriate decision on whether to provide an entity with resources or not. In relation to economic resources, the claims by other relevant partners tied to an entity are also explained through the report. These claims are the gauge through which users understand the returns accrued to the entity on its resources. A useful financial report must be relevant and faithful on its role of representing the financial status of an entity. The relevancy and faithfulness of the report is demonstrated by the time factor, verifiability and understandable nature of the report. Its relevance entails identification of the users decisions and differences tied to them. Differences in decisions made by users are attributes of predictive and confirmatory value of the report. Therefore, a good report must entail confirmatory and predicative value to know the differences in users decisions. Faithful representation is another features of a good financial report. Through representation of the entitys status, the report should be complete, neutral and free from error. This enhances the objectivity scope of preparing the report and clearly demonstrates what is happening with the entity not only in numbers abut also in words (Conceptual Framework for Financial Reporting 2010). The representation should withstand a test of time and facts. Information in the report should be in line with fundamental qualitative characteristics. This is about accommodating economic situation relevant and faithful to the users decision making need. They include comparability; where users are provided with alternatives on the investment. It enhances chances to understand and compare similarities and differences of the alternatives at hand while making decisions. Verifiability as a consequent of qualitative characteristics enables users to have faith in the information contained in the report. It indicates real economic phenomena which can be verified by different parties and finally come to the same conclusion. In addition, timeless, and understandability too make the report useful. Thus due to users understanding, the report should be simple to interpret, concise and clear on its representation. Last Annual FR of Alumina Limited Relative to Disclosure PPE Requirements AASB 116 disclosure requirement for PPE requires companies to adhere to the financial statements disclosing class of property, plant and equipment in relation to measurement bases used in determining the gross carry amount, depreciation methods used, the useful lives or the depreciation rates, and reconciliatory of the carrying amount both at the start and the end of the periods among other relevant requirements. In preparation of Alumina Limited financial report of the year 2015, the flowing have been considered in line with ASSB116; The statements incorporated assets, liabilities and results of the operations and the equity accounts. This illustrates the solvency and liquidity level of the company which can be clearly evaluated by users to make a wise economic decisions. Alumina Limited is a profit making entity, therefore in relation to AASB116, it has disclosed its executive shareholdings in the company. Each executive shareholders contribution in the company is well illustrated in summary of the end years financial statement. This illustrates the level of contribution of each shareholder in the company and how far such contributions have been growing on annual basis. Details of the companys performance since 2012 to 2015 is also represented, a representation that tally with the demand of AASB116. In the performance, the individual performance of CEOs including the grants granted, outcomes achieved and value of their performance are considered. Service agreement between the company and its employees is coinciding with the disclosure requirement. The condition is demonstrated in Alumina Limited where service agreement in relation to termination of payments and their periods is captured. Importantly, the illustration of the financial flow in the company and equity changes. The company has disclosed its equity levels in its consolidated statement, a statement that offers users with a scope of understanding financial obligations of the company. Generally, in relation to AASB116, Alumina Limited has abide by the requirement of disclosure while preparing a financial report of the profit making entity. Fundamental Satisfaction and Qualitative Characteristics Financial Statement Qualitative characteristics includes; relevance, faithful representation comparability, variability and understandability. In the Alumina Limited financial report, relevance has been observed. The information provided in relation to the companies economic resources in comparison to both current and non-current liabilities, provide a clearly illustration to the parties interested in the company to effectively evaluate decisions. The company has explained its financial base by using both the numbers and words. The figures used in the statement are rightfully explaining the phenomena on the business as it purports to. The grant and other means through which the company has acquired resources are faithfully demonstrated in the report. To tap the users attention on the performance of the company, it has accurately employed the use of timeliness as a qualitative characteristic. The preparation of the financial statements were done at the right time, therefore, its usefulness is relevant to the users. Disclosure Alignment on PPF with GPFR Objectives The main objective of the general financial reporting is to adhere to the qualitative characteristics to provide relevant and accurate information on the performance and economic resources of an entity. The objective is supported by the disclosure on PPF due to the disclosures role in ensuring that entities disclose their assets, liability levels and performances. Recommendation While preparing a financial statement for an entity, a company should consider giving more value on the costs involved in the preparation of the statement. Cost constraint is a factor that deserves more concentration hence for better improvement on the disclosure and qualitative characteristics it should be properly indicated by auditors and accountants in the financial statement preparation. Conclusion Alumina Limited Annual Report reveals a great deal of compliance with general objectives of GPFR and the features of financial information as reinforced by compliance with ASBB116. It is, however, recommended that the firm needs to consider cost-effective measures to drive the preparation of its financial statements as cost is a critical factor in coming up with such statements. References Financial Services Authority Financial Reporting Council 2010. Enhancing the auditors contribution to prudential regulation, Discussion paper 10/3 IMF 2009, Global Financial Stability Report responding to the financial crisis and measuring systematic risks, International Monetary Fund. Property, Plant and Equipment AASB 116, (30 October 2009) by the staff of the Australian Accounting Standards Board. The Conceptual Framework for Financial Reporting 2010 by the International Accounting Standards Board (IASB).

Tuesday, April 21, 2020

Pearl Essays - The Pearl, , Term Papers, Research Papers

Pearl Ever since Midas' lust for gold, it appears to be that man has acquired a greed and appetite for wealth. Juana, the Priest, and the doctor have all undergone a change due to money. They are all affected by their hunger for wealth and inturn are the base for their own destruction, and the destruction of society. Steinbeck's "The Pearl" is a study of man's self destruction through greed. Juana, the faithful wife of Kino, a paltry peasant man, had lived a spiritual life for what had seemed like as long as she could remember. When her son Coyito fell ill from the bite of a scorpion, she eagerly turned towards the spiritual aspects of life. Beginning to pray for her son's endangered life. The doctor who had resided in the upper-class section of the town, refused to assistant the child, turning them away when they arrived at the door. Lastly they turned to the sea to seek their fortune. When Juana set sight on the "Pearl of The World." she felt as though all her prayers had been answered, if she could have foreseen the future what she would have seen would have been a mirror image of her reality. Juana's husband was caught in a twisted realm of mirrors, and they were all shattering one by one. In the night he heard a "sound so soft that it might have been simply a thought..." and quickly attacked the trespasser. This is where the problems for Juana and her family began. The fear that had mounted in Kino's body had taken control over his actions. Soon even Juana who had always had faith in her husband, had doubted him greatly. "It will destroy us all" she yelled as her attempt to rid the family of the pearl had failed. Kino had not listened however, and soon Juana began to lose her spiritual side and for a long time she had forgotten her prayers that had at once meant so much to her. She had tried to help Kino before to much trouble had aroused, only to discover that she was not competent enough to help. A hypocrathic oath is said before each medical student is granted a Doctors degree. In the oath they swear to aid the ill, and cure the injured. In the village of La Paz there lived a doctor who had earned his wealth by helping those that were ill and could afford his services. Not once in his long career would he have dared refuse to aid a wealthy lawyer or noblemen. However when Kino and the group of money hungry peasants arrived at his door with a poisoned child he had refused them entry saying "Have I nothing better to do than cure insect bites for `little Indians'? I am a doctor, not a veterinary." for the doctor had known that the peasants hadn't any money. He had been to Paris and had enjoyed the splendors of the world, and therefore he wouldn't be seen dealing with the less fortunate as he knew that the less fortunate would surely always be just that-less fortunate. However it seemed that he had been stereotypical of the less fortunate, as he soon discovered when hearing of a great pearl discovered by the peasants who had knocked upon his door earlier that day. A hunger for wealth was what pushed him to visit the peasants house and aid their destitute son. However he had already ended Coyito's life without knowing he'd done so, for if he had administered aid to Coyito when they were first at the doctors door, Kino would have no reason to seek his fortune in the ocean, and would not be led down the road to hardships. One might think that a doctor, one who has the image of being passive, and caring should not stoop to such a level. When one is down on their luck, chances are they will turn to superstition in hope to acquire what it is that they would want to achieve. A good example of this would be a good luck charm such as a rabbit's foot. In La Paz the peasants were uneducated and probably had never heard of a superstition. The peasants only reliability, there only scapegoat was God. God had always been their to aid them in there times of need. The first reaction of Juana when seeing the scorpion is a good example of spirituality, rather than attempt to kill the scorpion she began to pray to