Friday, May 8, 2020
Why Writing on Sports Essay Topics Is Good For Your Argumentative Essay
Why Writing on Sports Essay Topics Is Good For Your Argumentative EssayArgumentative essay topics have been used by students in various subjects to make them start arguing. These topics are such topics that are used for argumentative essay topics or they can be from any subject.Argumentative essay topics can start by the help of a question or a particular topic to be discussed. A good way to get started is to make use of the theme of an essay and then the topic will be easy to write.Many sports related topics are good argumentative essay topics because these are sports related topics that you can write about. Also if you want to have a sport related topic, it will be best if you talk about one sport rather than the entire field of sport. You can think of the sport you love or the sport you want to know about.You can also write about a sport you like to play which will help you in making it a sport related topic to write about. When you write on a sports related topic, it should have some sports aspect so that it would be easy to read. There are some topics that can be easily written like about people, their work and their life styles. These are simple topics that can be made simple to write and you can start off your argumentative essay topics with these subjects.When you write on a sports-related topic you can mention about the games and the players, about their lives and their circumstances. They can be part of the story and you can write about their lives.You can also include certain aspects of the game like the rules, strategies, their personalities and also their team members. By doing this you will be able to focus on the winning and losing aspect of the game. Also when you start writing the topic you should also do some research or make use of the internet to learn more about the sport you are talking about.Writing on a sports related topic can help you make a good argument because it is a topic that many people are familiar with. It is also easier to do a general argumentative essay topic. However writing on a specific sport can also help you gain popularity and this means better results.
Wednesday, May 6, 2020
The Bank Of New Zealand - 1000 Words
The investors were attracted to invest in the housing sector due to the rise and the banks and lenders also felt secured to lend them. Over reliance on the high mortgage value made banks feel safe and the quality and standards of loans started getting compromised. When the prices started falling down the problem was raised in whole industry. The banks ANZ, BNZ, Westpac and ASB are considered four big banks of New Zealand. According to RBNZ (2005) these four banks were holding 65% of total asset being held by entire financial sector of the country. Thus I believe the study of these banks will provide the fair condition of banking sector of the country. The banks of New Zealand follow the guidelines of the reserve bank of New Zealand (RBNZ) for their operation. The credit risk management practices of these four big banks are controlled by the regulations of RBNZ. The RBNZ has also specified various parameters to be followed by the banks to tackle credit risk. For example according to R BNZ (2014) the period of 2012 -2013 saw the speedy increase of the housing prices which created the risky situation. To mitigate the situation RNBZ introduced the rule which requires banks to hold more capital against the loans with high LVR. This have created the more balance on the risk level of the housing market. The urgency of proper credit risk management for wellbeing of the banks has inspired me to check whether the risk management practices of the banks have created the situationShow MoreRelatedThe Bank Of New Zealand Essay1355 Words à |à 6 Pagesthe Bank of Baroda in central city of Christchurch with optimal size and operating cost. The researchers plan to collect data by suitable research methodologies and analyse the data with the operation management principles and implement the appropriate techniques to achieve the goals of the research project. 1.1 BANKING SERVICE IN NEW ZEALAND The Reserve Bank of New Zealand (RBNZ) is the national bank of New Zealand. It was built up in 1934 and is constituted under the Reserve Bank of New ZealandRead MoreThe Reserve Bank Of New Zealand Essay1382 Words à |à 6 PagesSoma 91227 Task 1 The Reserve bank of New Zealand is the central bank of New Zealand. It is the main bank to both the Government and registered banks such as ASB ANZ and more. The Reserve Banks biggest and main function is to provide stability in the general price level, as defined in the Reserve Bank of New Zealand Act 1989. In September of 2012 Graeme Wheeler was appointed the Governor of the Reserve Bank. Him and his staff have the responsibility of controlling New Zealandââ¬â¢s currency and operatingRead MoreThe Theories of the International Expansion of Bank and the Performance of Foreign ââ¬âOwned Bank in New Zealand1749 Words à |à 7 PagesThe Impact of New Zealand banks New Zealandââ¬â¢s banking system has its roots in continental Europe. The first trading bank (the union bank of Australia) was established in 1840. After 1860, a numbers of other Australian and British banks followed, three were British overseas banks, two were Australian and one was local. Therefore the New Zealand banking sector has a long history of foreign ownership The government began to ease the restrictions of financial institutions from 1975, and the deregulationRead MoreIntroduction. In The Current Dynamic World, It Is Important1622 Words à |à 7 Pages Introduction In the current dynamic world, it is important to understand the traditions of different nations and their practices. This paper compares Chinaââ¬â¢s national culture with that of New Zealand, their influence on the respective corporate cultures, management structure, and strategies while also incorporating organization management theories. There is no other country where the economy has rapidly and fundamentally changed like it has in China. The national culture has changed, and managersRead MoreEssay On Opening A Business In New Zealand1177 Words à |à 5 Pagesin opening a business in New Zealand? Great, New Zealand is an opportune place for both investors and entrepreneurs alike! According to the 2016 World Bank Doing Business survey, New Zealand is both the, ââ¬Å"The easiest place in the world to start a businessâ⬠, and, ââ¬Å"The easiest country in the world to do business in.â⬠When considering taking your business global, there are many factors to take into consideration and New Zealand tops the list in all of them. New Zealand recently beat out SingaporeRead MoreAssignment 11402 Words à |à 6 Pagesinformation: Beal Bank Yardley Bank Bid price of New Zealand dollar $.401 $.398 Ask price of New Zealand dollar $.404 $.400 Given this information, is locational arbitrage possible? If so, explain the steps involved in locational arbitrage, and compute the profit from this arbitrage if you had $1,000,000 to use. What market forces would occur to eliminate any further possibilities of locational arbitrage? ANS: Yes. One could purchase New Zealand dollars at Yardley Bank for $.40 and sellRead MoreBank Specific And Macroeconomic Determinants Of Bank Profitability Essay767 Words à |à 4 Pagesreporting. Retrieved from https://www.asb.co.nz/personal/comprehensive-credit-reporting Athanasoglou, P. P., Brissimis, S. N., Delis, M. D. (2005). Bank-specific, industry-specific and macroeconomic determinants of bank profitability (32026). Retrieved from Munich Personal RePEc Archive website: http://mpra.ub.uni-muenchen.de/32026/1/MPRA_paper_32026.pdf Bank for International Settlements. (n.d.). The Basel Committee s work. Retrieved November 4, 2014, from http://www.bis.org/bcbs/bcbs_work.htm BarclaysRead MoreMacroeconomic Trends And Conditions Of New Zealand Essay1511 Words à |à 7 Pagestrends and conditions will be explored in reference to New Zealand. While New Zealand has a rich history dating back to prehistoric times, the main economic development began with the colonization by British explorers in the late 1700ââ¬â¢s. Throughout time, the island nation has shared much with its British lineage in that it has been a predominately isolated island nation that relies heavily on international trade. While this has allowed New Zealand to become developed and prosperous, it also exposesRead MoreThe Size Of The Shadow Banking1367 Words à |à 6 PagesShadow Banking: A Review of the Literature and Measurements in New Zealand 1. What is a ââ¬Å"shadow bankâ⬠? The notion of ââ¬Å"shadow bankâ⬠put forward by economist Paul MaCulley in 2007. Rephrasing McCulley (2009), shadow banks refer mainly to non-bank financial intermediaries, including broker-dealers, hedge funds, private equity groups, investment bank, structured investment vehicles (SIVs), conduits, CDO structures, money market funds, non-bank mortgage lenders and other similar entities, which engage inRead MoreNew Zealand s Political System1061 Words à |à 5 Pagesaccessibility, while other still fight to one day see their beloved nation ahead of the masses. New Zealand has proven itself as a future business magnate. Geographically New Zealand (located south western pacific) encompasses two main Islands the North and the South Islands and a number of other small island with a population size of 4.4 million, neighboring countries such as Australia and Fiji to the north. New Zealand s political system is based on the British model and is currently stable. The Country
Tuesday, May 5, 2020
Corporate Accounting - Financial Statement Fraud Schemes - Sample
Question: Describe about the Corporate Accounting for Financial Statement Fraud Schemes. Answer: Problem 1 Simpsons Limited Statement of Profit and Loss Account For the year ended 30 June 2018 Amount $ Amount $ Sales Revenue 1,237,500.00 Cost of sales 675,000.00 Gross profit 562,500.00 Add: Revenue Interest revenue 3,750.00 Dividend received 5,250.00 Less: Expenses Administrative expenses (397,500- 43,050) 354,450.00 Interest expense 43,050.00 other expenses 15,000.00 dividend paid 30,000.00 Profit before income tax 129,000.00 Less: Income tax expense 75,600.00 Profit after tax 53,400.00 Other Comprehensive Income Profit on revaluation of assets Land 37,500.00 Building 45,000.00 Total comprehensive income for the year 135,900.00 Table 1: Profit and Loss Statement (Source: Created by author) Statement of Financial Position For the year ended 30 June 2018 Amount $ Amount $ Assets Current Assets Cash 750.00 Accounts receivable 87,000.00 Inventory 131,500.00 Prepaid insurance 10,500.00 Total current assets 229,750.00 Non- Current Assets Goodwill 157,500.00 Less: Accumulated impairment -15,000.00 142,500.00 Plant and equipment 333,750.00 Less: Accumulated depreciation -63,750.00 270,000.00 Land 330,000.00 Building 570,000.00 Deferred tax asset 14,700.00 Total non- Current Assets 1,327,200.00 Total Assets 1,556,950.00 Liabilities Current Liabilities Interest payable 4,200.00 Accounts payable 104,250.00 Dividend payable 15,000.00 Current tax liability 78,150.00 Allowance for doubtful debts 19,200.00 Bank overdraft 103,800.00 Total current liabilities 324,600.00 Non- Current Liabilities Mortgage loan 375,000.00 7% debentures 120,000.00 Revaluation surplus 127,500.00 Deferred tax liability 27,600.00 Provision for employee benefits Annual Leave 27,000.00 Long- service Leave 24,300.00 Total non- current liabilities 701,400.00 Total Liabilities 1,026,000.00 Net Assets 530,950.00 Shareholders' equity 300,000.00 General Reserve 37,500.00 Retained earnings Balance on 1.7.17 155,100.00 Add: profit earned during the year 38,350.00 193,450.00 Total equity 530,950.00 Table 2: Financial Position Statement (Source: Created by author) Statement of changes in equity For the year ended 30 June 2018 Equity shares Reserves Retained profits Balance as on 1.7.2017 150,000.00 37,500.00 155,100.00 Shares issued during the year 150,000.00 - - (@75,000* $2) Profit earned during the year - - 38,350.00 Balance as on 1.7.2018 300,000.00 37,500.00 193,450.00 Table 3: Changes in Equity Statement (Source: Created by author) Notes to accounts: Interest expenses have been deducted from the administrative expenses amounted to $43,050 that has been disclosed separately. Revaluation profit on land and building has been recorded as comprehensive income, which is measured as follows: Revaluation profit Land Building Value before revaluation 292,500.00 525,000.00 Revalued value 330,000.00 570,000.00 Profit 37,500.00 45,000.00 As the mortgage loan is repayable at the annual installments amounted to $75,000 that is due on 1st March hence, the entire balance in the trial balance has been considered as non- current liability. As the debentures are proposed to be redeemed on 31 March 2019 hence it will be considered as non- current liability for the year 2018. Problem 2 Killer Ltd Current Tax Worksheet For the year ended 30 June 2017 Amount $ Amount $ Accounting profit 263,000 Add: Annual Leave expense 45,000 Depreciation expense - plant 22,500 Doubtful debts expense 4,500 Insurance Expense 7,000 342,000 Less: Annual Leave paid 52,000 Tax Depreciation plant 90,000 Doubtful Debt Paid 2,000 Insurance Paid 6,500 Interest not yet received 1,000 Taxable profit 190,500 Current tax liability @ 30% 57,150 Table 4: Current Tax Statement (Source: Created by author) Killer Ltd Deferred tax worksheet as at 30 June 2017 Carrying Amount Tax Base Taxable Deductible Temporary Differences Temporary Differences Assets Interest Receivable 1 000 1000 Nil Nil Accounts receivable (net) 17 500 19500 2000 - Prepaid Insurance 4 500 6500 - 2000 Plant 82 500 60000 - 22000 Liabilities Provision for annual leave 10 000 52000 - 42000 Total Temporary Diffs 2000 66000 Deferred tax liability 30% 600 - Deferred tax asset 30% - 19800 Beginning balances 10800 10500 Increase/(Decrease) (10200.00) 9300 Table 5: Deferred Tax Statement (Source: Created by author) Tax Journal Entries Amount $ Amount $ Profit Loss A/c Dr 600.00 To deferred tax liability A/c 600.00 (Being tax payable on temporary difference has been recognized for the year) Deferred tax assets A/c Dr 19,800.00 To Profit Loss A/c 19,800.00 (Being tax deductible on temporary difference has been recognized for the year) Table 6: Journal Entries (Source: Created by author) Bibliography Albrecht, C., Holland, D., Malagueo, R., Dolan, S. and Tzafrir, S., 2015. The role of power in financial statement fraud schemes.Journal of Business Ethics,131(4), pp.803-813. Ball, R., Li, X. and Shivakumar, L., 2015. Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption.Journal of Accounting Research,53(5), pp.915-963. Bauman, M.P. and Shaw, K.W., 2016. Harmonizing pension accounting: Income statement effects of applying IAS19R to US firms.Research in Accounting Regulation,28(1), pp.1-10. Campbell, T.C., Galpin, N. and Johnson, S.A., 2016. Optimal inside debt compensation and the value of equity and debt.Journal of Financial Economics,119(2), pp.336-352. Dagiliene, L. 2015. THE INVESTIGATION OF FINANCIAL REPORTSCOMPLEXITY IN LARGE COMPANIES.Economics and Management, (14), 28-32. Donohoe, M.P., 2015. The economic effects of financial derivatives on corporate tax avoidance.Journal of Accounting and Economics,59(1), pp.1-24. Hess, M.F. and Alexander, R.M., 2015. Brewing Up Controversy: A Case Exploring the Ethics of Corporate Tax Planning.Issues in Accounting Education,30(4), pp.311-327. Huang, H.W., Lin, S. and Raghunandan, K., 2015. The Volatility of Other Comprehensive Income and Audit Fees.Accounting Horizons,30(2), pp.195-210. Levi, S. and Segal, B., 2015. The Impact of Debt-Equity Reporting Classifications on the Firm's Decision to Issue Hybrid Securities.European Accounting Review,24(4), pp.801-822. Zhou, M., 2016. Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?.Review of Accounting and Finance,15(1), pp.65-84.
Monday, April 13, 2020
Analyse the Differences Between Creative Learning and Creativity Essays
Analyse the Differences Between Creative Learning and Creativity Essays Analyse the Differences Between Creative Learning and Creativity Essay Analyse the Differences Between Creative Learning and Creativity Essay Creativity In educational environments creative learning and creativity can have a variety of meanings. Creativity consists of traditional creative arts and the development of imagination and imaginative play, such as role play and small world play. Creativity is about helping children to find ways to express themselves through a range of arts and crafts, such as crafts e. g. sewing, drawing and painting, design, music and creative movement e. g. dance. Creativity is about exploring emotions and expressions, therefore, the focus of creativity in this sense is only partially about producing an end product and is more about enjoying and learning from the process. Creativity in this context, links to the Creative Development area of learning both in the EYFS in England and the Foundation Phase in Whales. Creative Learning Creative learning is about helping children develop imaginative thinking through an exploration of materials/objects and problem-solving skills, such as construction and ICT. It is also about giving children opportunities to make connections between different areas and to relate to them. Some creative learning activities may be goal orientated for example making a den. The den is the goal but the children will be exploring the different materials to use for a roof or planning out how to support the roof, therefore, they will be practicing their problem-solving skills. Theoretical approaches Up to press there are several different theoretical approaches that aim to explain creativity and creative learning. It can be a complicated area because being creative involves many processes. Cognitive theories Cognitive theories involve the ways in which children and young people make associations and connections between things. They focus on the way in which the brain processes information. Some theorists such as Robert Sternberg and Howard Gardener, argue that being able to make new connections and create a drawing from them is a type of intelligence. In our own childrenââ¬â¢s settings cognitive theories suggest that professionals need to provide plenty of first hand experiences and opportunities for children so that they can develop knowledge and draw on their own views and experiences. Nature or nurture Nature versus nurture is a debate in the area of psychology. In terms of childrenââ¬â¢s creativity, some think children are born naturally creative, for example having a gift for music or having a creative personality. This is known as the nature theory. Others believe creativity is something that can be taught. This is known as the nurture theory.
Wednesday, March 11, 2020
Wuthering Heights Questions for Study and Discussion
'Wuthering Heights' Questions for Study and Discussion Wuthering Heights is one of the greatest works by Emily Bronte. Here are a few questions for study and discussion. Questions for Study and Discussion What is important about the title? AnswerWhat are the conflicts in Wuthering Heights? AnswerHow does Emily Bronte reveal character in Wuthering Heights?What are some themes in the story? How do they relate to the plot and characters?What are some symbols inââ¬â¹ Wuthering Heights? How do they relate to the plot and characters?Are the characters consistent in their actions? Which of the characters are fully developed? How? Why?Do you find the characters likable? Are the characters persons you would want to meet?Does the story end the way you expected? How? Why?What is the central/primary purpose of the story? Is the purpose important or meaningful?How does the novel relate to feminist literature?How essential is the setting to the story? Could the story have taken place anywhere else?What is the role of women in Wuthering Heights? How are mothers represented? What about single/independent women?What elements of the story, plot, characterization, etc. are the most controversial? Why do you think the book was banned? Do you believe the book should remain banned? This novel has been compared to the Twilight series. Do you agree? Why? Why not?Compare A Rose for Emily, by William Faulkner, with this novel. How do the characters cope with rejection?Would you recommend this novel to a friend?
Sunday, February 23, 2020
Evaluating Contracts Assignment Example | Topics and Well Written Essays - 1500 words
Evaluating Contracts - Assignment Example Apart from the costs of the materials, the business will then have its markup, and the arrangement accommodates changes in the prices of materials (Gido & Clements, 2014, p. 87). The advantages of entering into a fixed-price contract for the business include that it will allow the business to secure and plan the execution of the contract fully, right from the beginning of the contract. The case for a cost-reimbursement contractual agreement is different, because the agreement limits the profits that the business could make from the execution, irrespective of the duration taken and the efficiency of executing the work. Secondly, this type of contracting will simplify the process of sales forecasting, because the profits to be drawn from the contract can be determined before starting the project, and that allows for more sales prospecting. The case is different in the case of entering into a cost-reimbursement contract, because disputes over the costs of materials and labor can affect the process of reimbursement and the profitability of the business ââ¬â as a result (Gido & Clements, 2014, p. 87). The major risk arising from entering into this type of con tract is that, it is likely that the business will agree on a price which is too low, to the extent that it may not meet the costs of labor and materials adequately. Further, there is the risk that the increment of the prices (costs) of the materials needed for the execution of the contract may limit the businessââ¬â¢ ability to make a profit from the contract, especially in the event that prices increase. The case is different in the case the business enters into a cost-reimbursement contractual arrangement, because it will allow the business the advantage of determining the profits to be made before starting the contract. This advantage is highly significant, where there is a risk of change (increment) in the costs of labor and materials. Arising
Friday, February 7, 2020
Organisational Theory (Business Management) Essay
Organisational Theory (Business Management) - Essay Example The organizations also require their employees to be technological savvy so that they can cope up with rapidly evolving technologically driven environment. The future of organization is thus expected to be very different in terms of its operations form the current due to rapidly changing technological driven environment. Modernism (Ontology: Objectivism) This theory focuses on organization as an independent objective thus taking a positive approach in generating knowledge which is vital in increasing efficiency. This theory focuses on an organization as a community sustained through human relationships and use of subjective ontology in most of the everyday activities. This implies that instead of man treat organizations as webs of meaning that are jointly created and not as objects to be measured and analysed hence exploring meaning to realities made possible by those who participate in them. Post modernism generates health scepticism towards dominant theory hence licensing individua ls to try something different most of the time (Melaney, 2001). The organization culture is the collection of values and norms that people in a company share thus controlling the way in which individuals interact with one another in their day to day activities. The values represent beliefs and ideas especially in the organization goals which workers pursue thus achieving them in a particular pattern and behaviour which often differ from one person to another. These values over time develop norms and guidelines together with expectations that determine the behaviour of employees which in turn affects the behaviour of the management towards them. The organizational culture in most cases spans form the top management downwards thereby acting as a control mechanism which shapes the behaviour of the employees at different levels of management thus establishing organization behaviour. This promotes the employees effectiveness through mutual understanding between individuals and groups wit h the ultimate goal of achieving the best results for the company. This provides a continuous system in which employees work harmoniously thus controlling themselves while adhering to the norms of the company. This theory also focuses on how organization members make meaning and role that determine the direction of workplace. The art of moving cultural symbols is predominantly made by the press and the politicians thus changes the meaning of situations and locations in which they occur. The postmodern cultural studies often go beyond fragmentation assumption by asserting that reality is an illusion that aims to suppress and marginalize those who do not accept and support the dominant view. According to this theory, organization culture is just one more from form those in power to mask their manipulation and control of others thus leading to destructions (Hatch & Cunliffe, 2006). Critical theory (Epistemology) This theory is an approach developed by Frankfurt school in Germany and it holds that every society is totality in which each feature is essentially connected with others constituted by forms of beliefs and understanding in the society. The theory argues that atomism and objectivism are false, the epistemology of critical theory combines historical materialism, Freudian
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