Essays on Basis

Adjustments to the accounts

In the computation of the income tax of the client, depreciation is allowed as an expense in the income statement. Instead, capital allowances on the capital investments are allowed. The taxpayer computes the capital allowances as per the prescribed rates by the commissioner of income tax. These include investment deduction, wear and tear allowance as well as the industrial building deduction. In the case of Andrew, the capital allowances can be computed as below:

Computation of the writing down allowance on general pool for the year 2012/2013 was at 18%.

Balance brought forward on General pool = £2500
Add: New equipment purchased = £5000
Less: Old Machine sold = (£600)
Net value of general pool for capital allowance = £ Continue reading...

This report is targeted to identify the issues and the problem which the organizations face from equal employment opportunity. Organizations have to face several challenges and they have to design techniques to overcome this problem. The aim of the equal employment opportunity act is to ensure that the organization is free from all sorts of discrimination and harassment related issues. The workplace must have rules and policies which are necessary to be followed. This law also empowers the physically disabled individuals who are less privileged than others but possess full potential to perform the task. The Equal Opportunity Act Continue reading...

- Investment analysis of the Emirate Airline
- The University
- [Instructor’s Name here]
- Table of Contents
- Financial highlights analyses, 2010-2014 .. 02
- Horizontal analyses 02
- Vertical analyses 04
- SWOT analysis .. 04
- Cash flow analyses, 2010-2014 . 06
- Cash flow statements analyses 06
- Profitability position 08
- Liquidity position 08

Horizontal analyses
The four-year revenue growth of Emirates Airlines was 90.4 percent, or an average annual growth of 22.5 percent. This growth performance is moderately high and impressive for a company in the airline industry, an industry reputed for its low Continue reading...

Science from a philosopher’s perspective

Science has undergone a lot of transformations and many theories have been formed to form the basis of truth and knowledge. The nature of science is that it introduces the use of experiments as a means of reaching to an idea. It is therefore important to note that science is based on objectivity that basically means that one has to look into the two sides of the divide then come up with an informed choice that satisfies the need for knowledge search. Scholars, for the sake of coming up with theories have adopted the use of paradigm. The replacement Continue reading...

Abstract

Equal Opportunity is the right of every human. Every person enjoys the right to equal representation in all walks of life and is liable to legislation if these rights are oppressed. Equal Employment Opportunity is a concept based on equality rights at the work place. Equal Employment Opportunity Council is the governing body that assesses the rights of an individual at the work place. The following article is discussion of EEO laws and procedures recommended by the EEOC for individuals to protect their rights against discrimination at the work place.
Keywords: disparate, equality, representation, laws

Introduction

All humans are born Continue reading...

Abstract

Sociology is one of the fields that have been appreciated in every corner of the world because it has been used as a tool for streamlining the society. The field of sociology is one that has been used in molding the society according to moral and ethical standards. The society is composed of different groups of people most of which are based on different factors. The social division that exists in a societal setting is what is referred to as social stratification by sociologists. Social stratification occurs at different levels in the society. Social stratification may be based Continue reading...

I have reviewed your memo regarding our client Howdy Brewster which describes his business activities and the recent events which may impact his 2011 Federal Tax Return. Here is a review of the factual information about Brewster which pertains to the income tax questions. His business is an eight hundred fifty acre farm and dairy operation. About 150 Holstein milk cows are part of the dairy operation. Approximately 150 Black Angus steers are raised to sell. Brewster has one part-time employee. He employs his two teen-age sons for the daily farm work. The land has been in the family Continue reading...

Introduction

In this case, Maria filed a complaint regarding the failure of the company to promote her without much consideration of the long term experience of ten years that she had. The company policy disregarded her request or application for promotion on the grounds of accent and tardiness. The company claimed that Maria was not suitable for such a promotion because her accent will greatly affect communication and the customers will find difficult to understand her in the course of her duty. It was claimed that Maria talks very rapidly such that the customers may find her not efficient in Continue reading...

U.S. GAAP versus IFRS.

ABSTRACT

There are notable differences between the International Accounting Standard Boards and the Financial Accounting Standard Boards models of accounting for income tax. Efforts to harmonize the two standards through the Exposure Draft were dropped in 2009 and have not been reviewed thereafter. In 2012, SEC staff provided a final IFRS framework that outlined its efforts and findings but did not provide any conclusions or recommendations for any actions. The difference between IFRS and US GAAP remain significantly felt in many areas and are of major interests to users of financial statements. The main areas of Continue reading...

Introduction

Learning in high schools and colleges is becoming continually dynamic, with an increased globalization of life before, in and after college becoming more and more salient. This means that there is an augmented educational interaction among people from different parts of the world, and this interaction is enhanced by effective communication, which in turn depends on the language. For this reason, the introduction of foreign language classes in high schools and colleges has become an area attracting societal attention. However, this practice raises varied opinions, with some feeling that the foreign language studies should be mandatorily introduced in these Continue reading...

Business Plan For Daycare Learning Center

Executive Summary
My First Child Daycare aspires to be an established business that desires to create a center daycare in the area of Allentown, PA., a place where a parents will feel satisfied and confident to leave their children, with the assurance that their precious little ones are well taken care of. The owner's intention is to offer a teachable moment in the daily routine by creating programs that can be enjoyable as well as an opportunity for learning for the children. The children eligible for admission to the daycare learning center shall be between 3 months to 10 Continue reading...

COMPLEX WORKPLACE COMMUNICATION STRATEGY

EQUAL EMPLOYMENT OPPORTUNITY PLAN
INTRODUCTION
Equal Employment Opportunity is a Law proposed by the federal agencies for protecting the employees against all sorts of institutional discrimination and harassment. The specific measure of this law is to ensure that the rules implemented in the work environment, policies and practices are fair and all the workers are valued and respected. The application of the EEO law protects all the employees against racial and ethnic discrimination. The rights of the individuals with disabilities are protected under this law and it is ensured that their performance is analyzed only on the basis of Continue reading...

In a building and construction business, proper financial management is essential for the smooth of running of the business and achievement of profits. The essence of financial management is in proper record keeping. The table below shows the basic records that are a must in any business, the person responsible, frequency, review process, and why the record.

Continue reading...

- Introduction:
Equal opportunity employment has always been an important topic and concern of multiple organizations and several initiatives in this regard has been taken by United States governments that were applied on different organizations. After the implementation of these laws benefits were encountered in the term of productivity of businesses and increased efficiencies, effectiveness, and capabilities of employees (Mathis, & Jackson, 2011).
The objective of this paper is to shed light on the topic of “Equal opportunity employment” . This paper has been divided into 8 sections. The first section describes the concept whereas the second describes the formulation of Continue reading...

Can you please ensure that the referencing conforms with the OSCOLA standard (available at http://www.legalcitation.ie/page5/files/OSCOLA%20Ireland%202011.pdf

·         Can you please ensure that all web links in the footnotes work, and lead the reader to the correct cite

·         Can you please use English Ireland or English UK as the default language (as distinct from English US)
What I need that those points has to be solved within 18 hours. Please as my submission day is Thursday. also I do not want you to change anything in the piece of the paper just make sure from what I ask for, also I would like you to add Hyperlinks in the footnotes and the reference

Acknowledgement

The preparation of this thesis would not Continue reading...

Introduction

The strategic prominence of sports cannot be over emphasized. From the inception of the Olympics and sports event such as the FIFA world cup, it is a testimony that sports have played a major role in bringing people together. Through the different sports events all around the world, special gatherings have been a witness. Individuals either directly or indirectly take part in ensuring that the sports events are a success. However, it should be noted that while sports has played a major part in bringing people together, it has not been short of controversies. A number of controversial issues Continue reading...

I have reviewed your memo regarding our client Howdy Brewster describing his business activities and the recent events which have occurred that could have an impact on his 2011 tax returns. His business is a farm and dairy operation on 850 acres of land. The land has been in the family for close to 125 years. There are three existing houses on his property.

Mr. Brewster recently signed a contract with Aztec Oil and Gas Pipeline to allow the company to lease a portion of his land in order to run a pipeline; Aztec will need access to maintain Continue reading...

Introduction

There are many views on climate change around the world. Some people believe climate change poses a serious threat to the world whilst others believe the claim relating to climate change and society is merely a myth with no logical basis. There are competing interests and views of climate change because public policy is influenced by climate change and this has various levels of impacts on the activities of interest groups in the United States and around the world.
The purpose of this paper is to examine the framework within which political debates on climate change occurs in the Continue reading...

Introduction

The main perspective of this assignment is to make a comparison between two different accounting standards which particularly are International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). It is required to analyze both the accounting framework from four different angles that will be executed after analytical framework.

Analytical Framework

IFRS is the most widely chosen accounting standards that are taken into practice by many of the companies. The term IFRS is generally referred as “International Financial Reporting Standards” that is formulated to bring all business issues based on a platform of global identical language that helps to understand Continue reading...

English

The Bluest Eye by Toni Morrison is a novel which delves into the serious issue of discrimination on the basis of appearance and race. Delving deeply into this novel raises serious issues with respect to cleanliness, order and beauty (Baillie, 21). The author attacks the fundamental western ideas and ideologies with respect to racism by quoting the philosopher Count Joseph de Gobineau. In order to display the manner in which globalised doctrine on race has been accepted by Elihue Micah Whitcomb and her family, the author quotes “all civilizations derive from the white race, that none can exist without Continue reading...

R. v. Williams

R. v. Williams
In the case of R v Williams, the accused was an aboriginal who pleaded not guilty to a robbery charge filed against him and elected a trial by judge and jury. During the initial trial, the trial judge authorized the asking of questions to the potential jurors. However, the Crown filed for a mistrial on the ground of procedural errors and giving too much publicity and exposure on the jury selection process. At the second trial, the judge who heard the motion of the accused issued an unfavourable decision against him to challenge Continue reading...

Trading Issues and Basics of Forward and Future Contracts: DB2

Derivatives provide investors with the opportunity to create wealth in the future. Besides being very secure investments, these financial instruments provide investing firms with a good mechanism of hedging multiple currency transactions. Many companies are now embracing derivatives as one way of securing their future financial stability and strengthening the company’s hedging policy on currencies.

Difference between contango and backwardation markets

A contango market is one where prices of futures are set higher than the expected future prices. Therefore, the prices of futures in this kind of market decline gradually until they reach the expected price level just before the date of delivery. Continue reading...

Differences between National and International NGOs -

A Case Study of the US, Bahrain and India
(Author name)
(Supervisor name)

References

1 Introduction
Non-Governmental Organizations or NGOs have become influential actors of societal development and change on a national as well as international scale. Beginning as non-governmental consultants to the United Nations, the number of NGOs across the world has witnessed exponential growth since the 1980s. Although most people understand what an NGO is - the name itself makes it very clear that these are organizations that are not government run – there is little consensus on what may be described as key characteristics of an NGO. As Continue reading...

Abstract

In the cyber age, the storage and retrieval of useful information is central to any organization, whether profit-oriented or nonprofit. Company processors store large volumes of raw data that need processing and classifying. Only useful data is worth retrieving. There is no better way to extract useful information from databases than by applying data mining that leaves unnecessary data untouched. The competitiveness of business environment necessitates the application of the most updates information retrieval techniques. Data mining may prove useful in market segmentation, fraud detection, customer churn, direct marketing, market basket analysis, interactive marketing, and trend analysis. The project Continue reading...

CHAPTER 1: INTRODUCTION

1.1 Background of Study
This research will seek to perform an in depth study on implementation of total quality management (TQM) and the balanced scorecard by SME’s. The study will be interested in learning how small and medium enterprises are involved in the implementation of TQM and the balanced scorecard which are key components of the business management. In business total quality management refers to a management strategy that aims at maximizing the human resources and other available resources so as to accomplish the organizational objectives. Hence, it is of interest to know how SME’s implement this Continue reading...

Chapter 1:1. Define the State.
2. Define Power
Power - is a capability to impose one`s will, to affect the activities and behavior of other people, even in contradiction to their resistance. Political power – is an ability of one individual or a group of individuals to control behavior of citizens and of society on the basis of state aims.
3. Distinguish Authority from Legitimacy
Legitimacy – is consent of the people with power, when they voluntarily recognize its right to make binding decisions. Authority – is limited responsibilities and rights, formally granted to anyone in order to let him commit Continue reading...

Introduction

Americans are finding it hard to reconcile the social justice notions with the fact that approximately 35 million people, most of whom are employees or dependents of some individuals who are employed lack basic medical insurance coverage. Government agencies, physicians, public and private medical sectors are finding it difficult or are straining to meet the high demand for medical care in the United States. People are not only losing their medical insurance covers, but vulnerable populations are expanding every day. The war against several health problems is challenged by poor access to health care. The health care problem has Continue reading...

Introductory section

- Does this material define the primary government? The document has defined the primary government in which the city operates under as the council manger form with six members who are elected for a four year term.
- Does the introductory section discuss the government’s financial condition at the balance sheet date? The introduction briefly discusses the financial position of the government where it states that on a government wide basis, the city’s net assets grew by $19.6 million in that fiscal year which was generated by governmental activities it continues to state that the city’s Continue reading...

Accrual and cash basis differs in regard to recognition of revenue as well as expenses of a business. Cash basis recognizes income when cash is received. For example, when goods are sold at a profit the profit will be recognized when the buyer pays for the goods. Therefore, if a company uses cash basis of recording trasactions, when credit sales are made it is impossible to recognize any profit to be obtained from such sales till the time customer pays. In addition, cash basis requires expenses to be first paid then recorded. This means that any expense incurred Continue reading...

Abstract

The paper is dedicated to the topic of Child Psychology, and especially to the issue of environmental aspects influence on the autism disorder. In order to choose this topic, a small exercise was conducted and various journals and bulletins reviewed. In order to perform concept mapping, the following stages were followed: planning, generation of statements, their structuring, statements’ representation, interpretation of maps and their utilization. In order to perform them in an objective way, a group of eight people was gathered so as to brainstorm ideas effectively and interpret them in the right way. In the research of Continue reading...

Debtors’ system

The debtors’ system will be the responsibility of the business accountant.

The debtors’ system will be used to develop debtors’ records at the end of each month.

The debtors’ system will be reviewed at the end of each month to ensure that the level of debtors is within the business allowable limits and to ensure that the risk of bad debts is minimized.

Cash book

The cash book will be the responsibility of the accounts clerk.

The cash book will be reconciled at the end of each Continue reading...

Investing in derivative market is a risky option. Derivatives refer to a financial instrument that derives its own value from the price of the underlying assets and are used for the hedging purposes. In theory, hedging should not cause any problems. Derivatives are risky investment and therefore it is highly advised that the organizations investing in the future derivatives market must invest carefully (Edward). The poor analysis of the derivatives results in the failure and causes much loss to the company investing in it (Krapels). In addition, the theory also supports that the organizations must not suffer loss by Continue reading...

INVESTMENT POLICY STATEMENT

INTRODUCTION
The main purpose of this document of Investment Policy Statement is to define a business relationship leading to agreement between the investor John Nowak, the heir of Nowak’s Delaware Wooden Pallets and the advisors Investment Advisors Ltd. represented by James Tower. James Tower will in his function of financial adviser to John Nowak, be responsible for the updates to the Investment Policy, monitoring application and notification of the need for updates and violations in Policy implementations. Investment Advisors Ltd. represented by James Tower will act as a fiduciary in their capacity as advisers to the Tower Family Continue reading...

Q1. How does the modified accrual basis of accounting differ from the accrual basis?

-The concept of Modified Accrual basis is more popular in the preparation of the financial statements of Government Agencies as those financial statements focus on the flow of current financial resources and if the available resources were allocated and used in conformity with the budgetary and other financial constraints. Under this accrual method, the government agencies use the combination of accrual accounting and cash basis accounting. Hence, under this accrual method of accounting, revenues that will not be collected in the time period so as to pay-off current period obligations, will not be included as part of revenue figures. Continue reading...

Business Assessment- Case Study

INTRODUCTION
This case deals with the human resource aspect of Castle’s family restaurant. The family has eight restaurants in the northern California Region. These eight restaurants have around 300-340 employees. Most of the employees who work in these eight restaurants are hired on a part-time basis. Only 4 employees work on full time basis. Jay Morgan, who is the HR manager for Castle’s family restaurants, travels to each of these locations every week in order to handle functions such as scheduling, recruiting, hiring and answering queries for employees when needed. Apart from the HR functions, Jay Morgan Continue reading...

The cash flow statement provides information beyond what is shown in the income statement. Since the income statement is made on the accrual basis of accounting rather than cash basis, it will always differ from the cash flow statement. The cash flow statement provides the following information:
- Information about the company’s cash cash receipts and cash payments during an accounting period
- Information about the company’s operating, investing and financing cash flow activities
- A transparent view of company’s performance as it provides an understanding of the impact’s of accrual accounting events on cash Continue reading...

Abstract

This paper is on the topic of Finance resourcing for a new venture. The first section of the paper will analyze the performance of the organization on the basis of which they are seeking funding. The second section of the paper will discuss the short term and long term funding options with reasons of their selection. The third section will determine the funding requirement and how to utilize the generated by the company. The final section will recommend solution for risk mitigation with strategies to overcome them.

Introduction

Funding or Finance resourcing is the most important element in perpetual existence Continue reading...

Answer 1)

The company recognize the amount received from hotel, tour and transportation at the time services are provided to the customers. Various sources of revenue for the company and their respective classification is as follows:
- Amount deposited by the customers on account of cruise deposits represents unearned revenue which are the then classified as cruise revenues along with revenue earned from onboard activities . These revenues are recognized on completed voyage or pro rata basis.
- Further, the revenue earned from sales to guests of air and other transportation to and from the ships is recorded in cruise passenger ticket Continue reading...

Management Systems Analysis

INTRODUCTION
Operation management has gained immense importance in the management science since recent past. It leads to exploitation of the organizational resources and capabilities to optimum level. In the competitive environment posed to business, organizations are required to develop the systems all across functions and divisions that are able to maximize the potential and contribute towards organizational goal. In similar context, the aim of this report is to propose a plan which will improve the operations management of the organization. The organization selected for this review is Sony Corporation. On identifying the operational issues and suggestions are proposed for Continue reading...

Literature Review: Early Childhood Education

Literature Review: Early Childhood Education

Introduction

Early childhood education is an important pillar in the education system but is often ignored in terms of formulation of robust policies and curriculum to guide it. The formative years in early childhood education should provide a basis for more advanced study in primary school, high school, colleges and university level. To gain a better understanding of early childhood education, one must evaluate pertinent issues regarding curriculum and other aspects of this sector. In this essay, two articles are reviewed in light of early childhood education. This articles are drawn from the book, The Continue reading...