Friday, September 4, 2020

Business Information System and Brand Strategies

Question: Talk about the Business Information System and Brand Strategies. Answer: Presentation: The August Online innovation is an organization creating the electronic contraptions and at present the organization is delivering the camera and the entryway ringer with wifi camera and the shrewd locks. The organization can utilize the different online stages, for example, the internet based life and the web distributing and the conversation with the objective market on the web in order to expand the deals of the item and thus the gainfulness. The organization is meaning to utilize the online stage where the clients would be helped with the mechanical guidance, which would give the clients an inclination to purchase the item (Tsimonis Dimitriadis, 2014). The objective market of the organization and its introduction can be expanded. The use of the online stage should construct the devoted supporters base and sell the items by picking up the trust and the unwaveringness. The organization planned to utilize the web-based social networking as an instrument to build the deals must realize that the objective market are slanted towards utilizing the stage. The market drove approach is followed utilizing the web showcasing (Stelzner, 2012). The organization can computerize verbal advertising by utilizing the social surveys. This would empower the client to get the knowledge and addition the trust and subsequently expanding the item deals. The online network should be kept well and alive and this should be possible by running the twitter questions and replies, which would expand the commitment. The few inquiries can be traded about the item and the related highlights. The most fitting response to the inquiry would then be able to be presented on the blog on upgrade the client base (Castronovo Huang, 2012). The items offered by the August Online organization can be advanced through the starting of the site of the organization and this is one of the pieces of the promoting endeavors. The organization needs to screen its objective market web utilization design and the exercises done online should be recognized. The social pattern of the different classifications of clients in the objective market would be distinguished by leading the examination on the web. The viable site consolidate the client relationship the board and would give the stage to encounter the brand (Kumar Mirchandani, 2012). The wellbeing and the protection of the item data can be presented to the security dangers and consequently making the organization defenseless against the security dangers. This may occur because of the disappointment with respect to the organization to cover the digital security rudiments. On the off chance that the organization doesn't encode the information of the clients and the other significant data then it would danger the protection of the item and accordingly affecting the deals. The organization coming up short on the adequate and compelling digital security strategy is presented to the danger of system assaults and the security dangers (McCrie, 2015). The organization needs to satisfy the essential necessity of the protections and requirements to ensure about the classification, honesty and the accessibility of the information. The security devices that would ensure the item and its related data are as per the following: The organization can utilize the devices to shield its site from getting hacked and this would be conceivable with the assistance of different security devices, for example, Qualys and Okta which would give the best approach to break down any danger data alongside the direction of fixing the issues if there exists any such dangers. These devices would likewise help in dealing with the logins over all the applications, for example, SAP, deals power, Google application, prophet, Box and a lot more if existing in the framework (Kitchin, 2016). The product utilized by the organization must be refreshed routinely and the IP address and the site of the organization can be kept made sure about utilizing the intermediary server. The organization can depend on the virtual private system to get to the different areas around the globe. This would not permit the hoodlums to sniff the data about the item (Vacca, 2013). Reference and Bibliography: Banerjee, B., 2015.Fundamentals of Financial administration. PHI Learning Pvt. Ltd.. Brigham, E. F. what's more, Ehrhardt, M. C., 2013.Financial administration: Theory practice. Cengage Learning. Brigham, E. F. what's more, Houston, J. F., 2012.Fundamentals of money related administration. Cengage Learning. Castronovo, C. also, Huang, L., 2012. Internet based life in an elective showcasing correspondence model.Journal of Marketing Development and Competitiveness,6(1), 117. Ciampa, M., 2012.Security+ manual for organize security essentials. Cengage Learning. Gupta, R. what's more, Brooks, H., 2013.Using Social Media for Global Security. John Wiley Sons. Frame, J., 2012.Risk Management and Financial Institutions,+ Web Site(Vol. 733). John Wiley Sons. Jain, P. K., Singh, S. what's more, Yadav, S. S., 2014.Financial administration rehearses. Springer,. Kitchin, R., 2016. Getting more astute about shrewd urban communities: Improving information protection and information security. Kramer, M. M., 2012. Money related counsel and individual financial specialist portfolio performance.Financial Management,41(2), 395-428. Kumar, V. what's more, Mirchandani, R., 2012. Expanding the ROI of web based life marketing.MIT Sloan Management Review,54(1), 55. Lasher, W. R., 2013.Practical money related administration. Nelson Education.

Tuesday, August 25, 2020

Main Steps in the Writing Process

Principle Steps in the Writing Process Those troublesome expositions and papers they come constantly! What's more, as occupied as you may be, it is so enticing just to fire them off just to get something in on schedule. This is certifiably not a smart thought, on the grounds that those horrible scores collect and out of nowhere you are toward the finish of the semester and seeing course grade that you won't have any desire to impart to your folks, without a doubt. On the off chance that you don't generally recollect the creative cycle steps, heres a brisk once-over with a simple and straightforward clarification of how to traverse them. The 5 Steps of the Writing Process There are really 6 stages in the event that you check the choice on a point and a theory. In any case, we will accept that you have in any event that much dealt with. If not, there are a few hints for that toward the finish of this post. Conceptualize or direct exploration: If you are composing a fundamental article that won't include outside examination, you have to list the entirety of the potential things that may be remembered for the paper. At that point you join those that are connected until you have 3-4 fundamental thoughts that will make up your body sections. On the off chance that you are composing an exposition or paper that includes research, you know the drill. Locate some great assets, read them and take notes. Sort out your thoughts or notes. Contingent upon the reason for your article or paper, there are an assortment of coordinators you can utilize. You may favor only an essential blueprint or rundown of the request where you are going to cover your sub-themes. On the off chance that you are composing a correlation/differentiate, then again, you might need to utilize a Venn chart; on the off chance that you are composing a story, you will need to make a course of events. Compose your work in progress: Write the body passages first, at that point include your presentation and end. Follow your coordinator as you do this with the goal that you don't forget about anything that is imperative to your theory explanation. Change, update, and amend: This can't be focused on enough it is one of the most significant creative cycle steps, on the off chance that you need a not too bad evaluation. There are a few techniques for this. On the off chance that you are checking sentence structure and language, read the thing so anyone can hear to yourself you will get the vast majority of those kinds of blunders. On the off chance that you are not a talented essayist, at that point get somebody who is to audit and alter it. Type up your last draft and be sure that your organization is as per the teachers prerequisites, remembering both for text and end-of text references. Things Have Not Changed Over the Years Indeed, even in grade school, the creative cycle for kids is a lot of like what it is really going after school and understudies. It is attempted and tried and truly accomplishes work, in the event that you will follow each progression cautiously. Once more, on the off chance that you forget about a stage, you end up with a bit of composing that can need intelligent stream as well as have numerous auxiliary and linguistic mistakes. A Word on Topic Selection Regardless of whether you have total opportunity to pick any point you wish or whether you can choose from among choices, on the off chance that you have any decision whatsoever, pick a theme that intrigue you. In the event that you don't, the entire procedure will simply be drudgery. When you have your subject, you do need to think of a proposal proclamation. In a convincing or contentious piece, your theory is your assessment. For different sorts, you should pose yourself a few inquiries. For what reason is this subject significant? What do I need others to detract from this? Noting these will assist you with getting to your postulation.

Saturday, August 22, 2020

Accounting Standards in China and Australia

As of not long ago, China has utilized a lot of bookkeeping gauges that were very remarkable in their records.â These norms were the heritage of a communist period in Chinese history and as opposed to tracking misfortune and benefit for an enterprise working in China, they for the most part fretted about monitoring the entirety of the advantages accessible to the corporation.By not keeping close tabs on the obligations that an organization owes, the bookkeeping measures in China have for some time been viewed as remiss by the outside world and have blocked worldwide organizations who wish to have base camp in China.For occasion, a partnership in China with possessions universally, for example, in the United States, must make year's end bookkeeping reports utilizing the Chinese Accounting Standards, another set utilizing the International Accounting Standards, and a third utilizing the North American Generally Accepted Accounting Principles, making an over-burden of work and an extr aordinary expense to the corporation.Recently the Finance Department of Chinese Government has started a procedure which will decipher the present Chinese bookkeeping techniques from their antiquated status to where they will all the more intently reflect the International Accounting Standards which join the Generally Accepted Accounting Principles.Previous to this choice to change the way that Chinese partnerships report their records, the Chinese framework included essentially arrangement of proprietorship, industry, and government, giving organizations an outrageous measure of breathing space in the manners by which they led business.â Now the Chinese government has initiated that every partnership must monitor all charges and acknowledges, report producing costs just as capital support, and give yearly monetary statements.The first obvious bookkeeping principles in China were actualized in 1997 and changes keep on being made to bring the country’s money related practice s up to date.â Currently this change is still in progress, so any remote organization with an auxiliary in China should at present agree to their country’s bookkeeping rehearses as well as with the Chinese straight line bookkeeping rehearses which consider a much more slow devaluation of promoted assets.For those wishing to not utilize the straight line strategy, the best way to utilize a quickened bookkeeping technique concerning Chinese property is to get express consent from the Ministry of Finance.â Another distinction in Chinese bookkeeping strategies is the distinction in charge deductibility.For occurrence, China charges noteworthy assessment charges on intercompany exchanges and treats move estimating of the highest significance so as to get an enormous cut of global taxes.â Incorrect translation of Chinese duty laws can prompt serious fines for corporations.In Australia, the corporate bookkeeping rehearses recently utilized have additionally experienced harsh c riticism in earlier years for being broadly not quite the same as universally acknowledged bookkeeping standards.â accordingly, Australia started to work the globally acknowledged bookkeeping standards into their present framework, successful January 1, 2000, and have likewise built up the Financial Reporting Council which is liable for supervising the bookkeeping practices of bothâ open and private companies working in Australia.The already careless Australian announcing guidelines which didn't expect partnerships to fit in with one explicit sort of bookkeeping rehearses nor give severe rules to the extent that what reports were required by the legislature are being eliminated by the International bookkeeping principles which permit Australia to create alongside the worldwide economy.Australia has additionally founded an Australian Accounting Standards Boards to intermittently rethink corporate bookkeeping rehearses in Australia just as implement the new principles being staged in.â Australia is attempting to orchestrate their measures with those of the International Accounting Standards Committee and is likewise a piece of the G4+1 worldwide gathering which screens the setting of worldwide bookkeeping standards.Works CitedAustralian Government. (2009, May 5). Australian Accounting Standards Board. Recovered May 5, 2009, from Australian Accounting Standards Board: http://www.aasb.com.au/Home.aspxChina Accounting Standards. (2007, February 15). Recovered May 5, 2009, from China Orbit: http://www.chinaorbit.com/china-economy/chinese-bookkeeping standards.htmlLehman Brown. (2009, February 12). Chinese Accounting FAQ. Recovered 5 May, 2009, from Lehman Brown: http://www.lehmanbrown.com/FAQ-Acc.htmQueensland University of Technology. (2008, June 15). Bookkeeping Standards. Recovered May 5, 2009, from Queensland University of Technology Library: http://www.library.qut.edu.au/learn/type/accountingstandards.jsp Â

Scaffolding Essay Example | Topics and Well Written Essays - 750 words

Framework - Essay Example Framework guidelines portray specific preparing techniques designed for supporting realizing when the learners are first acquainted with another viewpoint. Framework gives learners a circumstance, inspiration and establishment from which to value the new exercises acquainted with them (Coackley, 1994). Errands that are too troublesome will be outside the trainees’ level of formative degree and might have impeding impacts. Overcoming any barrier between their real turn of events and the potential, wanted outcomes probably won't be conceivable in light of the fact that disappointment sets in. A center undertaking of the central strides in platform involves shielding the learners from getting baffled. Empowering them to connect the space between the genuine and the conceivably potential aptitudes relies upon the assets or bolster the mentor gives (Wood, Bruner, and Ross, 1976). Then again, setting the norms too low may drive them into weariness and loss of inspiration. On account of training teenagers’ soccer, the coach’s initial step was to assemble their advantage and connect with their dynamic investment. The students consider the to be as learned about the substance of soccer just as a facilitator with the abilities, systems and procedures required for training. The mentor not just persuades learners by offering essential help to empower them to accomplish the goal, yet in addition offers support through displaying and featuring the basic highlights of soccer, and giving indications and questions that may assist them with reflecting (Wood, Bruner, and Ross, 1976). Towards this end, the mentor requires some close to home characteristics like agreeableness, a comical inclination, even temper, civility, compassion and eagerness (Coackley, 1994). When the mentor accomplishes investment, he separates the preparation program into littler and more straightforward units. There are particular drills for strikers, safeguards, midfielders and goalkee pers. It starts with each gathering recognizing what and how they should accomplish. Genuine player development happens when each player’s routine preparing and playing environmental factors are of the best norm (Ewing and Seefeldt, 1990). Having a predictable situation and an away from of what is in store for them augmented the trainees’ advancement. The mentor utilized video cuts and exceptionally masterminded soccer fields as instructing helps. The mentor reliably utilizes video examination of both gathering and individual execution. He builds up the examination in the district of critical thinking musings. An exchange of inquiries, proposals and replies between the mentor and players and afterward again between the players themselves is consistently gainful. The mentor focused on the noteworthiness of video investigation quickly following the movement. That is the point at which the learner had a vibe for the activity. Video input had its most prominent effect in i nstructional courses where assessment followed by prompt repeat of the activity occurred in a mentor controlled circumstance (Ewing and Seefeldt, 1990). In territories where the students are succeeding, the coach’s and educating aid’s help are decreased. Similarly, he gave more help where he watched battling (Coackley, 1994). Brief review periods in addition to the coach’s examination were trailed by endeavors to right just as enhance execution. Remedy must be certain, not negative. The mentor quit talking and tuned in. The thought was to abstain from filling the trainees’ minds with subtleties, yet permit them to think and break down for themselves. He was distinctly to

Friday, August 21, 2020

Romeo And Juliet By William Shakespeare Essays -

Romeo and Juliet by William Shakespeare Time and Fate in Romeo and Juliet Romeo and Juliet, said to be one of the most renowned romantic tales everything being equal, is a play tied down on schedule and destiny. A few activities are accepted to happen by some coincidence or by predetermination. The planning of each activity impacts the result of the play. While a few occasions are of less essentialness, some are urgent to the advancement of this disaster. The significant occasions that rouse the finish of Romeo and Juliet are; the Capulet ball, the fight experienced by Tybalt and Romeo, and Friar John's plague. A worker to Capulet, who is unequipped for perusing the rundown of visitors, requests Romeo's help. Romeo sees that Rosaline, his sweetheart, is among these names. Benvolio provokes Romeo to look at her with other delights. Benvolio predicts, Contrast her face and a few that I will show,/And I will make thee think thy swan a crow. (I, ii, l 86-87) To show his gratefulness, the hireling requests Romeo's quality at the ball. Romeo ought to have thought about the worker's notice; if Romeo possesses the name of Montague, he will not be allowed. Once at the ball, Romeo is scanning for a lady to substitute the solitary love of Rosaline. Romeo happens to look at Juliet, who charms Romeo. Romeo declares, Did my heart love till now? Renounce it, sight!/For ne'er observed genuine excellence till this night. (I, v, l 52-53) Since Romeo proclaims his affection for Juliet, she feels the fascination too. They accept that they are infatuated and should wed. Be that as it may, it is a real occurrence that Romeo and Juliet were at a similar spot, at the equivalent time. Occasionally after the ball, Benvolio and Mercutio are chatting, as to the pugnacious climate. Benvolio proclaims, The day is hot, the Capulets abroad,/And in the event that we meet we will not ?scape a fight,/ Until further notice these got days is the frantic blood blending. (III, I, l 2-4) At this point, Tybalt, who has tested Romeo on account of his appearance at the disguise, enters, looking for Romeo. For Romeo's sake, Mercutio battles with Tybalt, while Romeo, who is loaded up with affection for his new cousin, attempts to end their strength. Before getting away, Tybalt plunges his blade into Mercutio, making demise fall upon him. Mercutio faults Romeo and the fight for his destiny. Romeo murders Tybalt, who insults Romeo, upon his arrival. Romeo fears he will be sentenced to death in the event that he does not escape before the appearance of the Prince. Benvolio reviews the occasions that have occurred, with some frivolity. The Prince announces: What's more, for that offense/Immediately we do oust him thus./I hav an in your detest's procedure,/My blood for your impolite fights doth lie a-dying;/But I'll amerce you with so solid a fine/That you will atone the loss of mine./I will be hard of hearing to arguing and reasons;/Nor detaches nor supplications will buy mishandles;/Therefore utilize none. Let Romeo subsequently in flurry,/Else, when he's discovered, that hour is his last./ Bear subsequently this body and go to our will./Mercy yet kills, exculpating those that slaughter. (III, I, l 185-195) Because of the unsettling influence of Verona's road and the misfortunes of Tybalt and Mercutio, the Prince must punish Romeo. In any case, the Prince concurs that Romeo was acting in self preservation. Juliet, who wants not to marry Paris, requests Friar Laurence's help. The day preceding the wedding, Juliet is to drink the toxic substance, which will cause her to give off an impression of being dead. In forty two hours she will conscious, with Romeo close by. Romeo will at that point carry her to Mantua with him. Meanwhile Friar Laurence will pass on a message to Romeo in Mantua, revealing to him the plot. At the point when she picks up awareness, Romeo and Minister Laurence will be there. Monk Laurence says, Will Romeo by my letters know our float,/And here will he come; and he and I/Will watch thy waking (IV, I, l 114-116) Following Juliet's admission of the poison, Romeo is envisioning news from Verona. Balthasar, a hireling to Romeo, discloses to Romeo that Juliet has passed on. Romeo, who is told there are no letters from the minister, looks for an approach to achieve his self destruction. In the interim, Friar Laurence, goes up against Friar John, who was to convey the letter to Romeo. Minister John illuminates Friar Laurence that he was looking for another Franciscan, who was visiting the wiped out, to go with him to Mantua. He says, Suspecting that we both were in a house/Where the irresistible epidemic did reingn,/Seal'd up the Romeo And Juliet By William Shakespeare Essays - Romeo And Juliet By William Shakespeare Time and Fate in Romeo and Juliet Romeo and Juliet, said to be one of the most well known romantic tales all things considered, is a play secured on schedule and destiny. A few activities are accepted to happen by some coincidence or by fate. The planning of each activity impacts the result of the play. While a few occasions are of less centrality, some are vital to the improvement of this disaster. The considerable occasions that motivate the finish of Romeo and Juliet are; the Capulet ball, the squabble experienced by Tybalt and Romeo, and Friar John's plague. A hireling to Capulet, who is unequipped for perusing the rundown of visitors, requests Romeo's help. Romeo sees that Rosaline, his sweetheart, is among these names. Benvolio provokes Romeo to think about her with different marvels. Benvolio predicts, Compare her face with a few that I will show,/And I will make thee think thy swan a crow. (I, ii, l 86-87) To show his thankfulness, the worker requests Romeo's quality at the ball. Romeo ought to have thought about the worker's notice; if Romeo involves the name of Montague, he will not be allowed. Once at the ball, Romeo is scanning for a lady to substitute the solitary love of Rosaline. Romeo happens to look at Juliet, who charms Romeo. Romeo declares, Did my heart love till now? Renounce it, sight!/For ne'er observed genuine excellence till this night. (I, v, l 52-53) Since Romeo proclaims his affection for Juliet, she feels the fascination too. They accept that they are infatuated and should wed. In any case, it is a certifiable incident that Romeo and Juliet were at a similar spot, at the equivalent time. Occasionally after the ball, Benvolio and Mercutio are speaking, as to the unruly climate. Benvolio announces, The day is hot, the Capulets abroad,/And in the event that we meet we will not ?scape a fight,/ Until further notice these got days is the distraught blood mixing. (III, I, l 2-4) At this point, Tybalt, who has tested Romeo on account of his appearance at the disguise, enters, looking for Romeo. For Romeo's sake, Mercutio battles with Tybalt, while Romeo, who is loaded up with affection for his new cousin, attempts to end their intensity. Before getting away, Tybalt plunges his blade into Mercutio, making demise fall upon him. Mercutio faults Romeo and the quarrel for his destiny. Romeo executes Tybalt, who insults Romeo, upon his arrival. Romeo fears he will be sentenced to death on the off chance that he does not escape before the appearance of the Prince. Benvolio reviews the occasions that have occurred, with some adornment. The Prince announces: Furthermore, for that offense/Immediately we do banish him thus./I hav an in your detest's procedure,/My blood for your discourteous fights doth lie a-dying;/But I'll amerce you with so solid a fine/That you will atone the loss of mine./I will be hard of hearing to arguing and reasons;/Nor detaches nor supplications will buy mishandles;/Therefore utilize none. Let Romeo henceforth in scramble,/Else, when he's discovered, that hour is his last./ Bear henceforth this body and go to our will./Mercy yet kills, acquitting those that murder. (III, I, l 185-195) Because of the unsettling influence of Verona's road and the misfortunes of Tybalt and Mercutio, the Prince must punish Romeo. In any case, the Prince concurs that Romeo was acting in self protection. Juliet, who wants not to marry Paris, requests Friar Laurence's help. The day preceding the wedding, Juliet is to drink the toxic substance, which will cause her to give off an impression of being dead. In forty two hours she will wakeful, with Romeo close by. Romeo will at that point carry her to Mantua with him. Meanwhile Friar Laurence will pass on a message to Romeo in Mantua, disclosing to him the plot. At the point when she picks up awareness, Romeo and Minister Laurence will be there. Monk Laurence says, Shall Romeo by my letters know our float,/And here will he come; and he and I/Will watch thy waking (IV, I, l 114-116) Following Juliet's admission of the poison, Romeo is envisioning news from Verona. Balthasar, a hireling to Romeo, discloses to Romeo that Juliet has passed on. Romeo, who is told there are no

Friday, August 7, 2020

Is Global Warming A Threat To Security If So, Why If Not, Why Not Essay

Is Global Warming A Threat To Security If So, Why If Not, Why Not Essay Is Global Warming A Threat To Security If So, Why If Not, Why Not â€" Essay Example > 22/02/ 2011Global warmingIntroductionI agree that global warming is a treat to national security. This can be seen through three different aspects. These three major aspects give a clear demonstration of how global warming is a treat to national security. Among these aspects are variability of natural resources and increase in scarcity, intensification of natural disaster and sea level rise. Increase in scarcity of resources give more emphasis on globalization is becoming a treat to national security. The dynamics of scarcity of resources â€" in particular negative changes in per capita resource access â€" imposes more challenges on a static society (Terriff, et al 1999). Global worming after mat are unexpected or sudden climate induce events such as tropical storms, droughts and flash floods which constituted a larger threat to human security than gradual reductions in resource availability (Sheehan, 2007). Despite the mechanism that have been put in place in attempt to combat th ese calamities such as establishing costly shock-resilient buffers or robust infrastructure, financial pools the challenges of global warming is persistent (Terriff, et al 1999). Overall, the expect unpredicted events is more hazardous to the prospects of sustained peace than less rapid changes in resource availability, which in turn are likely to be more harmful than a stable but scarce resource base (Terriff, et al 1999). What has become more crucial over the recent past is the vulnerability and adaptive capacity of affected societies and determining whether armed conflict is a potential end result of worsening climatic conditions (Sheehan, 2007). A summarize on prevailing evidence on how climate change is expected to affect the national security can be broadly illustrated in the three environmental phenomena as below. Resource scarcityChanges in climate have adverse security implication on availability of resources necessary to sustained livelihood through its effects (Sheehan, 2007). In line with common practice, scarcity is defined as low per-capita access to a resource (Dannreuther, 2007). The scarcity of resources is referred to low availability of renewable resources per capita such as freshwater (Terriff, et al 1999). The dwindling resource is increasing the scarcity of resources and the consequence of either one (or both) of the two processes is the increased demand for the resource through increased population (Sheehan, 2007). What constitutes greatest challenge to human livelihood is the high level of unpredictability rather than increasing scarcity which is generally regarded as more harmful than scarcity per se (Terriff, et al 1999). According to AR4 report and other recent studies that bear the same similarities on the environment impacts on national security, climate changes vary enormously between regions (Sheehan, 2007). According to AR4 report some regions are likely to benefit from an increase in average temperature (Dannreuther, 2007). A good example is Northern Europe which expected increased crop yields when climate changes; global warming (Sheehan, 2007). This is in contrast to the rest of the world global warming. Northern Europe have experience an increased in forest growth, decreased energy demand for heating, and reduced mortality from cold exposure (Terriff, et al 1999). What is happening in the rest of the world is contrary, most parts of the world including the most densely populated regions, face a grimmer future (Houghton, 2004). As result of temperature increase precipitation patterns changes causing an overall reduction in annual rainfall (Terriff, et al 1999). More implications to subsistence resources are crucial since it become more and more scarce (Sheehan, 2007). The recent report given by AR4 predicts a rise in the regions mid-latitudes by 2050 and reduction of 10â€"30% in average water availability and river runoff in dry tropics and (Dannreuther, 2007). The consumption of ground water is li kely to exacerbate in many areas which may negatively impact on aquifers. The aquifers are likely to be contaminated or depleted which will result in further reduction freshwater supply (Sheehan, 2007). The implication of warmer climate in region like Himalayas, the Andes is the melting of glaciers and several other major sources of water in the dry season for large sections of the developing world (Terriff, et al 1999). The extreme precipitation increases top soil leading to infertility of the land hence reduction in food production (Maslin 2007). Evaporation is also perceived as major contributing factor to desertification (Terriff, et al 1999). The impact of climate changes on agricultural output varies according to form of agriculture (Sheehan, 2007). The warmer climate is likely to tape off the yield of rain fed harvest especially in dry land (Terriff, et al 1999). On the other hand the returns from irrigated crops might increase with moderate warming. The substantially more robust against further temperature rise with is likely consequences such as less reliable precipitation patterns (Sheehan, 2007). According to Dannreuther, (2007) a tropical climate is already a great impediment to agricultural productivity through the unsuitability of tropical soil to large-scale mechanized farming and the high disease burden (Sheehan, 2007).

Tuesday, June 23, 2020

Business Accounting in Japan - 2750 Words

Business Accounting in Japan (Research Paper Sample) Content: An Overview of Japan and Its Business Accounting Practices Name: Course: Lecturer: Date: Table of Contents  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc371188572" A Brief Overview of Japan  PAGEREF _Toc371188572 \h 3  HYPERLINK \l "_Toc371188573" Facts about the Japanese Yen  PAGEREF _Toc371188573 \h 4  HYPERLINK \l "_Toc371188574" Recent activity of the Japanese yen  PAGEREF _Toc371188574 \h 5  HYPERLINK \l "_Toc371188575" Cultural Influences on Accounting Practices in Japan  PAGEREF _Toc371188575 \h 6  HYPERLINK \l "_Toc371188576" Variations in Accounting Standards and Measurements from U.S. GAAP  PAGEREF _Toc371188576 \h 8  HYPERLINK \l "_Toc371188577" Infrastructure Development and the Economy  PAGEREF _Toc371188577 \h 10  HYPERLINK \l "_Toc371188578" The Political Climate of Japan and Its Relation to Accounting Practice and the Economy  PAGEREF _Toc371188578 \h 10  HYPERLINK \l "_Toc371188579 " Status of Auditing in Japan  PAGEREF _Toc371188579 \h 11  HYPERLINK \l "_Toc371188580" Recent Accounting Frauds in Japan  PAGEREF _Toc371188580 \h 12  HYPERLINK \l "_Toc371188581" ChuoAoyama  PAGEREF _Toc371188581 \h 12  HYPERLINK \l "_Toc371188582" Nikko Cordial  PAGEREF _Toc371188582 \h 12  HYPERLINK \l "_Toc371188583" Role of Cost/Management Accounting in Japan  PAGEREF _Toc371188583 \h 13  HYPERLINK \l "_Toc371188584" References  PAGEREF _Toc371188584 \h 15  A Brief Overview of Japan Japan is an Island country and it encompasses over 6000 islands. It is located in the Asian continent. The majority of the Japan’s land lies within the four largest islands. The country was unified into a strong state in the 8th century under the leadership of an emperor (Lambert, 2012). The capital of Japan was moved in 794 to what today is referred to as Kyoto. It is at this time that Japan’s Heian period began, a time when much of the culture distinct to Japan today emerged including poetry, art, music and literature. During the 10th and 11th centuries, Japan was in a feudal era, during which a ruling class of warriors known as Samurai came into power. The Shogun was the leader of the most powerful of the clans. The year 1467 was not a good year for Japan as a civil war known as Onin war broke out and was between the feudal warlords and the Shogun known as daimyo (Lambert, 2012). The war lasted for close to a 100 years after which the country got unified again in the year 1590 under the leadership of Toyotomi Hideyoshi. The Portuguese arrived in Japan in the 1500s and this made Japan begin trade and learn about the west and the European society. In 1639, the country was closed to outside contact and trade by the Shogun through a policy then known as sakoku. This policy left Japan closed to foreigners for a period not less than 200 years (Lambert, 2012). However, United States’ Commodore Mathew Per ry compelled Japan to reopen its relations with the rest of the world. The country later became an empire under the rule of an emperor. During World War II, Japan was an ally of the Axis Powers which included Italy and Germany. On December 7 1941, the United States was attacked by Japan through the bombing of Hawaii’s Pearl Harbor. The United States then entered the war on the Allies side. The United States in 1945 dropped atomic bombs on the cities of Nagasaki and Hiroshima forcing Japan to surrender. Japan later in 1947 adopted a constitution and a democratic government style (Lambert, 2012). Japan has since then grown immensely to become one of the most powerful nations in the world especially in terms of the economy. Currently, Japan whose capital is Tokyo has a population of about 127,368, 088 and is 377,835 square kilometers big (Lambert, 2012). With a constitutional monarchy based on a parliamentary government, Japan’s economy is largely influenced by a var iety of world’s largest industries involved in manufacturing of motor vehicles, machine tools, ships, chemicals, electronic equipment, textiles, steel and non-ferrous metals and processed foods (Fukao, 2003). It also produces agricultural commodities like rice, dairy products sugar beets among others. Japan has a negligible amount of mineral resources, its major exports are motor vehicles, chemicals, transport equipment, electric and electronic machines and semiconductors. In relation to imports, the country majorly imports textiles, raw materials, fuels, food stuffs, chemicals, equipment and machinery. The currency in use is the Japanese yen (JPY) and the country has a national GDP of about $4,444,000,000,000. Facts about the Japanese Yen The official currency of Japan is known as the Yen. It is usually known as the Japanese yen with the symbol  ¥ being used as the official symbol and JPY as the official ISO code (Onlineforex.net, 2013). The currency comes third after the United States Dollar and Euro in terms of being the most traded currency across the world. Yen accounts for close to 17% of the total foreign exchange trading. In the currency market, Japanese yen constitutes a part of the most traded currency pair: USD/JPY, just after EUR/USD. This pair accounts for about 13% of the total online forex trading (Shyam sustaining price stability; and maintaining financial stability (Shyam & Yamaji, 1999). Recent activity of the Japanese yen Despite the yen having been relatively weak for several years, the currency in 2009-10 particularly showed great performance reaching a relatively high record against the USD and Euro. Today the yen has gained strongly against the USD and Euro and has become very expensive, a level rarely witnessed in yen’s history (Fukao, 2003). This is evident in the case of goods such as cameras and cars made in Japan which currently cost an amount high, seldom witnessed for Americans and Europeans. The Japanese asset price bubble saw the yen decline in value against the dollar. Year 2008’s global economic crisis saw the decline trend reverse with almost every other currency other than the Swiss franc declining against the yen. In a very recent occurrence (2013), the Bank of Japan declined to modify her domestic monetary policy as had been moderately expected (Fukao, 2003). This decision according to the governor of the central bank was influenced by the fact that government bond markets witnessed less volatility than before. As such, this saw the yen gain in value against the dollar, with the dollar decreasing by 1.78% as compared to JPY during the American trading session. Cultural Influences on Accounting Practices in Japan According to Hofstede (cited in Chan, Lin & Lai Lan Mo, 2003)) culture refers to the collective programming of the mind that distinguishes members of one group or society from those of another. Culture is often passed along through written rules, generations or n ationality from generation to generation. Culture has a great impact on values, interactions and norms across and within social systems. Culture forms one’s worldview, the approach in which one considers all things in life as being true or false, right or wrong and ugly or beautiful. Culture is a product of personal actions and internal thought, it is usually crystallized in the tangible products of the society and institutions alike. Accounting practices in Japan such as preparation of financial statement disclosures, detection of misstatements and other accounting practices employ similar or identical standards. Further, the influence of the Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS) is evident (Chan, Lin & Lai Lan Mo, 2003). However, the cultural dimensions of the location or country where accounting practices are done results into multiple differences between accounting practices. Japan’s accounting standards are based on its accounting practices which are the implied accounting rules as conducted in the context of Japanese culture. In Japan the implied accounting rules are developed uniquely since the manner in which business relationships evolve across the different cultures in Japan is unique as well. Business relationships in Japan are different from those in other parts of the world since the culture within which they are formed is unique. Given that accounting standards are based on accounting practices and that the accounting practices ar...