Conceptual Framework Assignment Example | Topics and Well Written Essays - 1250 words

Conceptual Framework - Assignment Example The IASB want to ensure that equity has first priority to common stock insolvency or liquidation. This is because in business, liability is the duty of an entity that emerge from past or previous events or transactions, the settlement that may lead to the use or transfer of assets, service provision or any other yielding profits or benefits in the future. It is also significant to note that liability differs from equity in the sense that any kind of borrowing from banks or individuals for enhancing a personal income or business, which is payable during both the long and short-term period (Klemstine 2009, 41-43). IASB understands that liability entails a responsibility or use to others that involve settlement by future use or transfer of assets, service provision and any transaction connected with producing economic profits or benefits at a determined time or specified time on either demand or occurrence of a certain event. While on the other hand, it recognizes that equity is the rem aining interest or claim of the junior investors in a company’s assets following the pay out of all liabilities. However, IASB wants it to be clear that in case a liability is more than an asset, it results to a negative equity. In addition, owners’ equity comprises of the total assets of the entire entity. This makes the equity to appear on the balance sheet because net assets would be attained via division of the total assets and all liabilities (Walther 2011, 97). Conceptual framework identifies a notable difference between the quantity of liabilities and assets (equity) exist in terms of interest rates reorganized in a given range of time. The international finance books wants a bank with a similar amount of liabilities as the assets in a given period means that the changes in its interest rates will not change the net interest margin. Such a bank thus has a balanced gap position. On the other hand, if the amount in assets re-price is higher than the liability re-p rice, then such a bank is an asset sensitive one. In contrast, a bank with less amount of asset re-pricing that liability re-price, then it is liability sensitive (Walter & Janich 2011, 78). In the current conceptual framework, uncertain may seem to play a significant role in the definition of liabilities and assets. The conceptual framework holds that the current definitions of liabilities and assets incorporate the idea that the future or forthcoming economic benefits must be anticipated. In addition, the current recognition criteria give details that a liability or an asset is identified if it is possible that any forthcoming economic benefit connected with the product will flow to or from the unit or entity. Additionally, the conceptual framework recognizes that in some rare situations, it is not clear whether a unit or an entity has a liability or an asset exists. The common example applied to determine the existence of uncertainty in the economy is litigation which shows wheth er an entity committed certain act and if it did so, obliges the entity or body to pay fines or damages. Liabilities involves various sorts of debts such as car loans, mortgages, or credit card debts and packaging them as bonds, collateralized mortgage obligations, or as pass-through securities.

Implementation of a Performance Appraisal System Assignment

Implementation of a Performance Appraisal System - Assignment Example As this is a food serving company so the labor intensive workforce can be shown over here. Simultaneously management of human resource and performance appraisal are very much important aspect in such case. New performance appraisal system will improve the communication system within organization. Sometimes problems are raised for lack of communication between employees and managers. If this appraisal system is used to find out the opportunities to serve the work in a better and improved way then it will be useful for both employees and the managers. It will provide a career path to the employees of the organization. It generally gives the opportunity to be promoted in the company and employees feel valued and pleased towards the organization. They become loyal at their work as they get the stable position in the company. The new system is required to improve the quality level. As this business is related to the food industry so this can be stated that if the quality of performance or job will be increased then the amount of revenue will also be increased. From the employee’s point of view the system will also be cost effective because it will clarify the expectations, define clearly about the career path, job accountability, self assessment and job satisfaction. 360 degree feedback, peer assessment, self assessment, negotiated performance appraisal can be used for forming the new metrics of performance appraisal system. Team system model can be implemented in such case. In the restaurant business team performance is very much important to meet the primary objectives and special criteria. Proper inputs from team will improve the growth of the business. At the part of conclusion this can be stated that new performance appraisal system will control the mission, purpose, people, system, growth and quality performance of an organization which is very much essential for future

Business report for Jaguar Land Rover Essay Example | Topics and Well Written Essays - 2500 words

Business report for Jaguar Land Rover - Essay Example In the current study, online questionnaire survey is selected to gather the data. The study will be outlining automobile market condition and position of Jaguar Land Rover. According to researchers, automotive industry of the UK is holding the top position in terms of exporting to different countries. Major firms have invested more than  £6 billion over the last three years from 2012 to 2014 (Kpmg.com, 2015b). Researchers have argued that automotive sales faced the challenge of financial recession effectively. High end car manufacturers are able to recover their loss and developed their income level same as the pre-recessional state. The UK based car industry is expected to increase the production level to 2 million vehicles by the year 2017. It will be the highest level of output in such industry during the last 10 years (Kpmg.com, 2015a). Moreover, UK based automotive industry also indicates that nearly 1,509,762 cars were constructed during the year 2013. Within which 87,671 were developed for the commercial purpose. The industry also produced almost 2,553,316 engines during the period (Kpmg.com, 2015b). The industry recorded with a revenue generation of  £59.3 billion during the year 2013-2014. The industry is having different car manufacturers like the Bentley, Infiniti, London Taxi Company, Ford and Jaguar Land Rover (SMMT, 2015). These firms are producing different types of cars and spare parts for the local and international demands. The industry or the firms can be justified based on some segments like manufacturing, supply chain, economy, business environment and environmental credentials (SMMT, 2015). The UK automobile industry outlines that there are nearly seven mainstream car companies, seven commercial automobile producers and nine bus and coach manufacturers (Kpmg.com, 2015a). In addition, it is also observed that premium and sports cars are gaining interest among the UK based automotive market and there are almost eight

Hypertension and ethical dilemmas Assignment Example | Topics and Well Written Essays - 750 words

Hypertension and ethical dilemmas - Assignment Example A dietician or a health professional will explain the importance of a healthy lifestyle to Ruth. She will follow a diet plan, exercise regularly, quit smoking, maintain a health weight, and overcome depression to manage hypertension (Bryg, 2009). She will have to avoid eating-out and take-away and indulge more on healthy home-cooked food because this will help in reducing her salt-intake and also help her maintain a health weight which would ultimately result in reduced hypertension. Ruth will need a manual or a digital blood pressure monitor (sphygmomanometer). She can check her blood pressure as instructed by the doctor or a health professional. By checking her blood pressure at home, Ruth will be able to keep a close eye on her hypertension (Bryg, 2009). By teaching Ruth how to monitor her blood pressure at home will allow her to keep a close check on her blood pressure level. She can record the values and plot a graph to check whether the treatment is effective in controlling her hypertension. Bryg, R. J. (2009). Complementary and alternative treatments for high blood pressure. WebMD. Retrieved October 19, 2010, from http://www.webmd.com/hypertension-high-blood-pressure/guide/hypertension-complementary-alternative-treatments?page=2 The first and the foremost ethical dilemma that arose in the scenario was when the personal information of Joe was being discussed among health care providers other than the reason for medical consultation. This is a clear violation of Joe’s right of keeping his personal and health information private and confidential (Thompson, 2003). The situation that Joe is faced by at the moment is that he is a minor due to which he does not possess the right to accept or refuse any treatment; the decision lies with his parent (Bartholome, 1995). His parents being his legal guardians have decided not to take the treatment on a religious ground which has gave rise to another ethical dilemma in which Joe’s

Personal essay about my Grandma Essay Example for Free

Personal essay about my Grandma Essay Going to a foreign land is everyone’s dream. Most people especially the young ones would love to go to other countries to experience how life would be. This opportunity came to me when my father sent me to United States to study Physical Therapy. Many people believe that United States has a very good educational system. When I learned about this news from my father, I was mixed emotions. I did not know how I felt at that time whether I will be happy or sad. Imagine I will be studying in another continent which is far from my county, Saudi Arabia. On the lighter side, I felt a bit excited because knowing I am going to United States, it is already a big thing because it is everyone’s dream however I am extremely sad because I know I am going to be separated from my family especially from my grandmother who is very close to my heart. The thoughts of leaving my place and my family are so depressing. It makes me cry sometimes at night looking and memorizing every corner of our house where I grow up, because its corner has a lot of good memories that I will always treasure in my heart, specifically the bedroom I shared with my beloved grandmother. Many people might think that I am over-the-top when I talk about my family. But that is really me! I really value the importance of my family. Without my family, I will not be the person I am at present and in the future. It is my family who supports me all of my life. The members of my family are the people who never turn me down when I needed them most and never turn their back when I am in pain, sorrow, and happiness. They showered me with love and care that nobody can give me without any expectations of return. My mother has taught me to love and show concern to every members of my family. Although when my brothers and I were still young, it cannot be avoided that we fight because of immaturity however it did not destroy our bonds as siblings because my mother inculcated in our young minds and hearts to be a keeper of one another. I can vividly remember how my mother prepared for our breakfast so that we can eat delicious and nutritious meals before going to school. She was a hands-on mother to us. My mother and my dad never lacked in giving discipline to us. My mother kept reminding me the importance of good education. She made me realized at a young age that through education, I can be successful in my chosen career. She motivated me a lot to do well in my studies. On the other hand, since my father was at work during day time, he never failed to make up during night time or whenever he had free time. He played with us and treated us some goodies. My parents made sure that we have family day where we can bond with each other. That was why when father sent me here in the United States, I am extremely sad rather than super excited because I know I will be home sick and I don’t know if I can live by myself without them. But since my father explained to me the reason why I need to come here, I just obeyed him because I can see his face how happy he was when he learned that I got a high GPA that give me a chance to be admitted in Virginia Common Wealth University (VCU). I know that no parents would seek harmful things for their children but only the best for them. Though my heart ached and did not want to leave, I followed what he said. Another reason why I do not want to go was because I am also very attached with my grandmother. When I was in Saudi Arabia, I used to share a room with my grandmother, played games, and share secrets because I am the only girl in the family; thus, she even raised me until I was ten years old. She is a lovely grandmother. She always teaches me good things about life in an early age. She doesn’t only treat me as her grand-daughter but as well as her best friend. We talk a lot of things especially when she supervises me with my studies although my parents are supportive. She is also a good listener and an adviser that made me express myself and my real feelings towards situations that happen to me. I am also relieved just by her kiss or hug because it makes me feel secure and loved. When I was about to live, my grandmother was very ill. I know that she was dying. I knew it in my heart. However my grandmother has told me to pursue my dreams and make her proud of me. When the day came for my departure, I felt so gloomy. When I arrived here in the United States, there were no nights that I never cry. My pillows were the only witnesses how lonely I was. There was even a time that I always counting the day and looking forward a vacation to my country, Saudi Arabia, to meet my love ones again. I really had the hard time coping up with new things that I am facing in the United States. I used to wake up with my mother’s voice calling us to wake up and eat breakfast or my grandmother’s advices when I am feeling down. But now when I transferred here to study, I felt that I am alone. I really missed my family. I tried to live a normal life, pretending that things are going to be okay. I always mesmerize the memorable moments I had with my family way back in Saudi to make me keep going. The time came when my grandmother died because of her illness. I was very clueless about her death. My parents especially my father did not inform me about my grandmother’s death. Every time I made a phone call to them, I always asked my father about my grandmother’s condition. But every time I mentioned such subject, my father always told me that my grandmother was okay and shifted to another topics. He made stories just to make me believe that grandma was still alive. But when I went home, I found out that my grandmother has died four months after I arrived in Saudi Arabia. I was very shocked and hurt why my parents did not tell me about the death of my grandmother. I could not understand at first because I cannot imagine that when I go home I can no longer see and talk my best friend, my grandmother. I really had the hard time accepting the fact. But my father made me understand that they did not inform me so that I will not be disturb with my studies because they already knew my situation here in the United States how homesick I was and if they will do so, they will be just adding my sorrow. I completely understand why my parents had kept that from me because I know they did not want me to be burden anymore. It will be only adding to my depression of being far from them. Although my grandmother already passed away but her good memories are always keep in my heart. Nobody can replace her. In addition, my family continuously shows their support to me. Although I am the only girl but I thank God that my parents did not brought me up as a spoiled brat but as a disciplined person that knows the value and importance of family. This personal experience made me to be a family-oriented individual. It makes me also understands how family molds individual’s character and a child’s character is a reflection of what kind of family he/she has.

Analytical Review Of From Out Of The Shadows History Essay

Analytical Review Of From Out Of The Shadows History Essay From Out of the Shadows is a study of Mexican women, who had migrated to America before the World Wars, their struggles and achievements. Vicki L. Ruiz is a professor of History and Chicano/Latino studies , University of California and has authored a number of books including the well known book Cannery Women, Cannery Lives. Vicki L. Ruiz exposes the strife the Mexican women had to face after crossing the border early in the century. The book tells us about the endeavors of these courageous and enterprising women and the society they helped to build in an alien land, quite often under hostile conditions. In her book she writes From Out of the Shadows focuses on the claiming of personal and public spaces across generations (Ruiz, xi). Ruiz was motivated to chronicle this aspect of American history by the stories she heard as a child from her mother and grand-mother. Her imagination was kindled by the images of village life, the difficult living conditions and the discrimination women faced in those days. From Out of the Shadows also emphasizes the different types of political activism in which the Mexican-American women participated and created public awareness, which included fighting for the cause of civil rights and organized protests against the Vietnam War. For a newer edition of this book, Ruiz has added a preface that carries on the story of the Mexican womens experience in America and traces the growth of Latino history. The book describes the first exodus of women crossing the border from Mexico to California seeking refuge from tyrannical husbands or in search of a better life earlier on in the century. Over one million Mexican men and women migrated al otro lado between 1910 and 1930 (Ruiz: 6) Ruiz throws light on the effort made by protestant groups in an attempt to Americanize the Mexicans but whose efforts generally failed because the Mexican women relied on their own community groups like the rural community groups, religious groups and labor unions to help them absorb into mainstream American society. The book talks about the conflict that arose between mothers and daughters when the daughters were forbidden to use makeup and the mothers insisted that teenage girls attend a dance or go for social outings like movies with a chaperone. What this book reveals is a portrayal of a distinct culture in America, one that has slowly gained momentum and richness in the past several years. From Out of the Shadows is a significant contribution to the largely unrecorded and undocumented history of Mexican-American women. She has chosen to integrate the cultural diversity based on gender, class, region and generational experiences. She has used a variety of sources in her research such as records of census, journals and scholarly texts. In the introduction, Ruiz tells her readers that Mexican women have made history, no matter what their occupations. However, somehow their tales have remained in the shadows (Ruiz xi). In her work, Ruiz has tried to address the issues of interpreting these unheard voices and defining strength within individuals, families and communities. Conventionally the history of America has focused on the Northern European immigrants and their progeny as the settlers in a male dominated, capitalist society. In her writing, Ruiz demonstrates the hardships the Mexican women faced in their journey to become a part of the American community. Ruiz draws upon the lives of women, their dreams, aspirations and decisions and gives these issues a platform. She examines the influx of Mexican women into the States before World War II. Her writing also illustrates their responses to the pressures and challenges of adjusting to the newly forming American culture and Americanization of society in general. The women had to live with altered social values during the inter-war period and the end of young Mexican American women who took to chaperoning. The increasing political and social activism of Mexican women and their role in resisting financial oppression as well as their espousal of the cause of feminism through the 1960s and 70s has been faithfully chronicled in the pages of this book. As yet not much has been documented and published about the activities and importance of Mexican women in twentieth century America. In that perspective this book may be considered as a pioneering attempt to record the contribution of Mexican women in building a multicultural American society. The book is full of interesting anecdotes and tales of how the women struggled to make sense of an alien world, into which they had migrated, and of their efforts to make their lives and of those around them meaningful. The thoughtful way in which personal interviews of Mexican women with very long memories and lots of stories to tell, adds poignancy to the text. The narrative increases the readers admiration for the courage and doggedness displayed by these women in their struggle to realize their rights and for a chance to get equal opportunities, work and wages. To present an unbiased analysis of the book one must draw attention towards some of the draw backs in the book as well. While this is a monumental effort to chronicle the contribution of Mexican women and the integration of Latino people to the American society it becomes hard to comprehend the frequent use of jargon that impacts the flow of the narrative. In portions the author becomes too involved in the account and loses sense objectivity and neutral research. Ruiz, however, admits that she has written from the heart (p.xii) and this kind of impassioned approach may appeal to a good many of her readers. Readers looking at this book as a traditional source of historical data may find this approach subjective and a bit unconventional. It must be emphasized here that the data collected and recorded in this book is of great importance to students of American history and to all those generations of Mexican-American people who have now become assimilated in the multicultural American so ciety. The book will find a ready readership amongst scholars in who are taking courses or researching in the areas of Diaspora, immigration and ethnic studies. It is also an asset for teachers who have to teach courses in this filed. This book is of special interest to women all over the world and to anyone who wishes to learn about the Mexican settlers in America and the contribution Mexican-American women have made to the development, organization and sustenance of Latino culture in the American society. Through the pages of this book Vicki Ruiz has truly rescued the Mexican- American woman and drawn them From Out of the Shadows. Work Cited: Ruiz, V.L. 2008. From Out of the Shadows: Mexican Women in Twentieth Century America. New York: Oxford University Press. Print. .

Cyber-Learning To Make Cyber-Teachers :: Internet Education Learning Essays

Cyber-Learning To Make Cyber-Teachers Cyber-culture is a large group of people the majority of which are young. This is because the internet's prominence is new. Fifteen years ago very few people were on-line at home. Children who have grown up with the Internet are more likely to use it as a tool for learning and communicating; they had the choice of not writing by hand, of always emailing instead of phoning. People who grew up without the Internet did not have that choice; there was a time when they had to write by hand, when they had to use the phone. So there are many children who have always learned and communicated with the Internet; they are the core of cyber-culture, they are the cyber-children. The cyber-children of today read and write differently. George Landow, in his essay â€Å"Twenty Minutes into the future, or How Are We Moving Beyond the Book†, said, â€Å"These new digital information technologies involve fundamental changes in the way we read and write, and these radical differences, in turn, derive from a single fact, the physical to the virtual† (219). The fundamental changes that Landow is talking about need to be recognized; they need to be understood by the teachers that cyber-children have. Cyber-children are not going to respond to ways of teaching that were designed before the Internet. And since most of the teachers today finished school and got their degrees and teaching certificates before the Internet’s present prominence, there is a problem. Teachers need to use methods of teaching reading and writing that reciprocate the needs of cyber-children. There is a problem with the ways in which teachers teach these children who are the core of cyber-culture. Much of the problem stems from how the students learned to read and write as it differs from how the teachers learned. Cyber-children have learned to read on-line, their teachers learned with print. James Sosnoski, in his essay â€Å"Hyper-readers and Their Reading Engines†, points out differences between reading printed text and reading what he calls hypertext. He says that readers of hypertext use, â€Å" . . . filtering: a higher degree of selectivity in reading† (402). So cyber-children are geared toward the bigger picture, and they leave out details.