Monday, September 30, 2019

The Case for the Defence

I was glad to hear from you, it's been a long time. How are you? I suppose I am as well as could be expected. It's been an absolute nightmare. I still remember it all as vividly as if was yesterday. Poor Mrs Parker, such a lovely woman. I had got up because I thought I had heard the gate, you know me, the slightest noise I'm awake, so I went to the window to check. I don't know what made me look over to Mrs Parker's front door, but when I did, I saw him! He was just standing there, as if he had been visiting her. I noticed he was wearing gloves and that he was holding something that looked like a hammer, which he threw into the bushes of Mrs Parker's garden. He had started down the path towards the street when he just suddenly stopped, he must have sensed me watching him and ours eyes met. I could see he became nervous and the fear creep into those eerie bulging eyes and then he was gone. I was petrified, worried sick about poor old Mrs Parker so I called the police. The police arrived in minutes, followed shortly by an ambulance. I watched them go into the house across the street and two police officers exit a few minutes later. They were making their way over to my house. They asked me to make a statement about what I had seen, as it was a murder inquiry: Mrs Parkers head had been smashed with a hammer. There were reporters all over the street. They knocked, asked for my statement, how could they be so cruel? Poor Mrs Parkers body was not even cold. I still cannot believe it. How could anyone do that to a defenceless old woman that would not harm a fly? Of course, you know they caught him. I had to go and identify him in a police parade and as I watched through the mirrored glass, there was no mistaking the killer. It was as if time had rewound and I was watching him through the window again. His face was one I would never forget, his eyes were like pools of evil and he actually stood there smiling. I could not believe it. I felt sick to my stomach! They told me his name was Adams and that I was not the only witness, there were others that had identified him and I suppose that made me feel a little better. Then of course there was the court case where I had to give evidence, I am sure you read about it. I was so nervous walking into the courtroom, but as soon as I saw Adams, I knew that it had to be done. He could not be allowed to get away with it and he deserved to be punished for his actions. I was prepared for a cross examination, the police officer had warned me that this was the practice in cases like these, but he assured me that the witness statements were proof enough. I answered the defence's questions as honestly, and as well as I possibly could, and then he asked me if the man I saw was the defendant. What did he want me to say? Of course I said yes. Nothing could have prepared me for what happened next! He asked Mr Adams to stand, slowly the realisation hit me, the defendants exact double was standing at the back of the courtroom. I was flabbergasted! He was even wearing the same clothes! The counsel started asking me questions, but I was numb with shock, he had to repeat himself loudly until I finally acknowledged what he had said, could I still swear that the man I had seen was the prisoner. How could I! They were identical, right down to those evil bulging eyes, I could not differentiate between them whilst they were in the same room, never mind that night. All I could do was shake my head and wonder about Mrs Parker. Why had he killed her? Was he going to get away with it? Had she died for nothing? Then I noticed that they were both staring at me, those eyes chilled me to the bone. How could anybody be punished now, the other witnesses could not tell the difference either. How could they convict someone with no evidence? Both men had alibis, they were at home with their wives, so of course, the case was thrown out of court. Outside the press were like vultures, pushing and shoving, all trying to be the first to get the big story. They had been following the story for weeks and now wanted to know every gory detail. For some reason the Adams brothers decided to walk out of the front doors straight into the press. You could see the self-satisfied grins on their faces, they wanted the whole world to know that the case had been acquitted. The press were having a field day, you could not escape the reporters, the road was awash with them. The police had tried to move them along, but I discovered later, that they had only managed to clear the road. Everybody was pushing and forcing their way closer to the two men, and then it happened, the brothers were pushed into the road and from out of nowhere came a bus. I remember the noise he made, it was more of a squeal than a scream, but it seemed to make time stand still. It was an awful picture, lying in the road was a man that could have been responsible for murder, sporting the same injuries as poor Mrs Parker. As I lifted my gaze away from the body, I noticed his distraught brother looking straight at me, as if it was my fault and I felt so terrified. Was it an innocent man that had died under that bus? Was it Mrs Parkers murderer? He knew who I was and he knew where I lived. Would he want revenge for the death of his brother? I knew that I wasn't the only eyewitness in the case, but only my evidence had been heard and I was petrified. Which is why I just had to move. I couldn't sleep or eat and no matter how many security locks were fitted I wandered around nervously, even scared of the shadows outside. I just couldn't live like that anymore. I still have so many questions about Mrs Parkers death, but for the time being I want to stay away from Peckham. I just don't feel safe there.

Sunday, September 29, 2019

Good Manger

Chapter 1 Summary Laura Chase is killed instantly in a car accident. Laura's sister must go to the morgue to identify the body, and readers are given an idea of the woman Laura's sister is. She is careful, deliberate, and knows that she must dress appropriately in case newspaper reporters are nearby. She must do anything fitting her position as the wife of Mr. Richard E. Griffen. Especially since the car in which Laura Chase died belonged to Mrs. Richard E. Griffen.Laura's sister decides to wear black, of course, and she must also wear gloves, a veil, and should bring a handkerchief. When Laura's sister opens a drawer in her dressing room, she comes across a stack of school examination notebooks that have been bound in kitchen string. When she lifts the notebooks out, the shock of Laura's death hits her. Chapter 2 Summary Sub-Novel There are two main characters in the sub-novel: the man and woman. Clandestine meetings occur between them and the relationship is in its infancy. The wom an is described as â€Å"nervous. She is married but he is single. Details are dropped into the narrative like toppings on an ice cream sundae – the color of the woman's dress, the kind of tree that sits outside her bedroom window – and these things will be clues to the identities of the man and woman later on. Additionally, news clips, interspersed between vignettes, keep readers on a linear time path with the main novel. Also in this chapter are stories within stories. The woman and man meet several times and in varied places: over lunch, in a park, at night under a bridge.Chapter 3 Summary Main Novel It is June, 1998 and Iris Chase Griffen is about to present the Laura Chase Creative Writing Award to a graduating senior at Port Ticonderoga High School. Readers get to know Iris a bit better throughout the narrative. The death of her sister Laura, which she describes as being as close to a suicide as the word damn is to swearing, is an old wound that still bleeds. He r representation of the Chase family in the presentation of this monetary award is very difficult for her.Iris reminisces about her sister's life, how the story in the sub-novel created a town furor worthy of book banning, and how Iris has withstood the worst of this upset for the past 50 years. Yet, Laura is also seen as a genius taken in the prime of her life – a genius that Iris wears like a hair shirt. Chapter 4 Summary Sub-Novel The man and woman continue to meet in secret. At a cafe, she is uncomfortable because of the part of town in which it is located, and he is uncomfortable with the â€Å"fancy† way she is dressed.Their togetherness, for him, is about sex; their togetherness, for her, is about what is missing in her marriage: love and respect. The two of them leave the cafe and go to a room he is borrowing from a friend. It is threadbare, worn, and shabby. The woman is again uncomfortable in this environment but is so needy for what the man can give her that she stays. They make-love and he continues telling her the science-fiction tale about the residents of Sakiel-Norn. In another instance, at another time, the man and woman meet in a friend's apartment where they again make love, and again, he continues telling the story. Chapter 5 SummaryMain Novel This chapter volleys between present-day and the mid-1920s through the late 1930s in the history of the Chase family. Readers are permitted the chance to know Iris as an old woman and also get to know how Iris came to be that old woman. It is 1925 and Liliana Chase has died after the premature birth of her third child. Iris is saddled with caring for Laura and knows that it is going to be a full-time job. Even though Reenie acts in a motherly fashion toward both girls, it is Iris who tends to Laura's everyday needs. They must be each other's best friend, because they are not permitted to go off the grounds of Avilion alone.It is during this time that Iris tries to figure out why her moth er died as well as how to explain to Laura what happened to the â€Å"unfinished† baby t Chapter 6 Summary Sub-Novel The man and woman continue to meet in a variety of borrowed places: a dingy room, an opulent apartment and a janitor's storeroom in the basement of a building. The woman is clearly out of her element and comments so to herself while she goes to meet the man. She feels out of place in body and spirit: her clothes are too fancy, her walk is too refined and her attitude is too uptown for the downtown surroundings.However, she clearly loves this man, or certainly loves the image of him. He tries to appear nonchalant, but even he grows restless when he thinks she is not coming to meet him. Theirs is a relationship that starts out purely physical but melds into one of need. In addition, as the book continues, readers are left to wonder who this woman is: Laura or Iris? Chapter 7 Summary Main Novel More of Iris's mystery begins to unravel with the opening of Chapter 7 . She possesses a steamer trunk – one from her 1935 honeymoon trip to Europe with Richard Griffen – full of handwritten text and a couple of first edition books.It is hinted that Laura wrote these, but the question does arise: did Iris actually write stories, including the sub-novel? Many have written to Iris in hopes of interviewing her about her dead sister but she has steadfastly refused. She keeps the existence and contents of the steamer trunk a secret from the world. On a trip into Toronto to see her lawyer, Iris asks Walter to drive her past her old home – the one she shared with Richard as a newly married woman. It is still there, and now has tendrils of ivy fingering up the brickwork. Chapter 8 Summary Sub-Novel The man and woman continue meeting and telling each other stories.They debate over the ending of the story of the blind assassin and the tongueless girl. The woman wants a happy ending, where the two will live out their years together; the man w ould like to see everyone, including the lovers, annihilated. The storytelling between the man and woman is intellectual foreplay. At another rendezvous, the man tells a nicer story, at the urging of the woman. It is about the Lizard Men of Xenor and their coupling with women of Earth to create a super race. The woman tells the man that she is going away on the maiden voyage cruise of the Queen Mary.It is becoming clearer that the woman is Iris Griffen. Chapter 9 Summary Main Novel The elderly Iris is losing the battle all older people fight: to maintain independence at home. Iris's mind is still sharp but her body is letting her down. She cannot even do her own laundry in the basement without fearing she will fall and be hurt. Elderly Iris is also fighting off the ministrations of Myra who dotes on her as though she inherited her from her mother, Reenie. Myra means well but smothers Iris all the same. Her latest idea is to hire someone to clean Iris's house and do laundry for her.H owever, Iris does not want a stranger touching her underwear. It is the spring of 1936; the Civil War had begun in Spain, King Edward had abdicated the throne for the Duchess of Windsor, and Laura had headed off to school. T Chapter 10 Summary Sub-Novel The woman misses the man desperately and looks high and low for some sign of him; something to tell her that he is safe. She finds their story, The Lizard Men of Xenor, in a newsstand at a train station. She secretly sneaks it home and cherishes it as though he were reaching his hand out to her and her alone.Waiting for him to return from Spain seems interminable and, to pass the time, she imagines him imagining her. In her mind's eye, she sees him on trains, in stations and in diners. Her salvation is that he is on his way home to her, only her, and that he will soon emerge through the mist of a departing train to save her from her own life. Chapter 11 Summary Main Novel As the story progresses, readers are treated to little hints, tiny secrets here and there. Iris likes to visit the middle stall in the washroom of a local doughnut shop.That is where the best graffiti is written (including some about Laura) — and where she would like to add some of her own. She checks into that stall regularly to see what has been written there, as one would get a weekly update to a news item. Laura was sent to a different school — same temperament, different uniform — and plans were laid by Winifred for Laura's debut the following year when she turned eighteen. Laura grudgingly attended school but hated it. Once Laura started to be a bigger burden than Winifred wanted Richard to bear, it was decided that Laura should be married.Chapter 12 Summary Sub-Novel The man returns from the war in Spain and is greeted at the train station by the woman. Because he has not yet rented a room, they go to a seedy hotel to be alone together after such a long time apart. The room in the hotel is the worst place they have ever been together. It smells bad, the furniture is tacky and ripped and there is no fresh air. She tells him that she found The Lizard Men of Xenor and waited, impatiently, for the next episode so that she knew he was all right. She had worried about him dying in the war, and he tells her that nearly happened.Chapter 13 Summary Main Novel, the 1930s Just before World War II, Iris' marriage to Richard was getting worse. She had suffered two miscarriages and learned that Richard had enjoyed his share of mistresses. She assumed these dalliances were with his secretaries who were always very young and very pretty. They kept up marital appearances by going to parties and gatherings and Iris was grateful that Richard was no longer bothering her for marital obligations. Once World War II broke out, Richard and his business were in a bad place.He had been too friendly with the Germans prior to the war and stood to lose a lot of money. Following the end of the war, Iris receives a call from Laura. Back in Toronto, Iris sees Laura at Diana Sweets, one of Iris's favorite shops. Chapter 14 Summary Main Novel, the late 1940s Iris finds old school exercise books after Laura dies. In the mathematics book, there appears a long column of numbers with words opposite some of them. Iris recognizes the numbers as dates. The first date coincides with Iris's return from Europe and the last day was just a few months before Laura was sent to Bella Vista.Iris concludes that these are the dates Richard raped Laura. Iris was grateful that Laura had never seen Aimee because she would have known right away that Aimee was Alex Thomas's daughter and not Richard's. Iris keeps all of Laura's notebooks, bound together with string, plus other manuscript pages in the steamer trunk once used in her wedding trousseau. After Laura's funeral, Iris leaves Richard. She sends the steamer trunk out to Port Ticonderoga and then takes Aimee away while Richard is gone on business. Chapter 15 Summary Sub-No velIris is seen cherishing the photo of her and Alex Thomas at the Button Factory picnic that hot, humid Labor Day in the mid-1930s. The picture was of happiness, but the ensuing story was not. Just before her death, Iris has one last daydream. It is of reuniting with Sabrina, one in which Sabrina does not blame her for her fate. Sabrina calls Iris, comes to her house and sits with her. On May 29, 1999, Iris Chase Griffen dies at the age of 83. Shortly thereafter, Sabrina returns from traveling abroad to see to her grandmother's affairs

Saturday, September 28, 2019

The Audit Committee and its importance Literature review

The Audit Committee and its importance - Literature review Example The aim of this essay has been thus concentrated on reviewing selected literatures based on the importance of audit committee in the modern day business context, working as a monitor as well as a guarantor of viability in corporate financial reporting. The ultimate objective of the essay will further emphasise the power held by audit committee to affect the corporate financial operations following critical evaluation of secondary evidences. Discussion Historical Background Gendron & Be?dard (2006) revealed that it is owing to this rising pressure that organisations are driven towards maintaining transparency at every level of the managerial processes. Correspondingly, as financials hold considerable importance in managerial processes, the influence of audit committee also expands to a substantial extent. Drawing from this inference made by Gendron & Be?dard (2006), it can be affirmed that comparative to the traditional business contexts, competition and influences of external forces have increased in manifolds in the 21st century. These external forces, such as rising competition, globalisation, changing customers’ behaviour and governmental interventions further increase pressure on the organisation to perform and sustain in the industry. Emphasising the significance of audit committees, Cohen & et. al. (2002) further revealed that corporate governance, as a regulatory body of modern organisations, also imposes substantial impacts on the audit process’ significances and correspondingly on audit committees’ functioning. Notably, corporate governance itself is a modern concept of effective organisational management. Therefore, correlating the supervisory functions of corporate governance with the growing significance of auditing and audit committees shall be deemed rationale, when justifying the post modern advancements of corporate financial performances in comparison to the traditional forms. Considering these aspects, audit committees hav e been argued as a mosaic of corporate governance by Cohen & et. al. (2002), acting as the segment responsible for deterring fraud in the process of ensuring effective financial reporting. Making critical evaluations based on this presumption, Turley & Zaman (2007) revealed that the audit committees’ influences work stronger and more apparent outside the formal system followed when operating in alliance with corporate governance participants in an organisation. Turley & Zaman (2007) further argues that audit committees can be used for positive as well as negative intentions to gain governance control through political incentives within the organisation apart from applying its functions to raise transparency in the corporate reporting procedure. Based on the study of Turley & Zaman (2007), it can thus be inferred that on a positive note, audit committees may pressurise corporate participants to maintain transparency, but from a negative viewpoint, it also acts as a tool to obt ain greater power in the authoritative construction of the organisation. However, in either ways, audit committee is signified to hold considerable power in influencing the overall organisational effectiveness. Methodologies Cohen & et. al., (2002) initiated an

Friday, September 27, 2019

The role of Finance and Accounting in Business Essay

The role of Finance and Accounting in Business - Essay Example Therefore, to sell at a breakeven price, 100 bags need to be sold. The amount of funding that need to be raised is $ 500. To get the number of bags that need to be sold to raise the $ 500 net income, we derive another equation by equating number of baskets to z. z*3 + (all the fixed costs) = z*5-$ 500†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ (5). 3z +$ 200= 5z -$ 500 Bringing like terms together; $ 700= 2z which gives a z value of 350 bags. The total figure of 350 bags is not realistic since only 100 customers are available. At this point, measures to trim down the charge of the bags. The marketing and distribution charges (advert, posters and vendor charges) add a significant percentage to the initial cost. The charges take 40% of the total cost. Although marketing and supply chain requires input, it should not add excessive expenditure in the total cost as it might lead to customer suppression in the final product price. To override the cost larger volumes of the commodity should be sold, as in the ca se scenario above. If it was possible to sell all the 350 bags, the fixed costs would have no significant effect and the income would be generated. Since the customer number is limited to 100, other measures have to be taken to reduce the fixed charges or override them. Charges need to be prioritized according to necessity. Both posters and College newspaper adverts communicate the same thing. It would be wise to evaluate the most efficient means of capturing sales. If an advert is placed in the newspaper, it might not capture a lot of attention to students who do not read it. It might, however, capture the attention of the staff. Posters, on the other hand, might do the trick when strategically placed within the college premises. They would be placed on all main notice boards, lecture rooms and corridors. These would easily catch the attention than a page in a newspaper. If only posters are used, the fixed charges will reduce by a considerable proportion. Considering the equation 2 above, the new cost would be $ 400. The net income will be $ 100. If the newspaper is favored than the posters, the net income amounts to $ 60. In a scenario where both charges are scrapped, the only cost will be that of shipping the baskets and the new net income would be $ 160. However, this would jeopardize the sale due to low awareness. Still, a net income of $ 500 will not be realized. The other approach will be setting up a higher sale price for the basket. Since the purpose of the sales drive is to raise funds for scholarships, an exaggerated price would not necessarily have a negative impact. The valentines’ period is also characterized by increased spending. By taking this position and selling the bags at a price of $ 9, while scrapping the newspaper and retaining the poster advert it would be possible to obtain the net income of $ 500 as shown in the equation below; Total cost = (3*100) + (cost of poster supplies$60) + (Vendor charges$ 40) = $ 400. Total sales= $9* 100=$ 900 Net income = $900-$400=$500 The resulting price is triple the initial cost of the basket. This would have a risk of reducing the purchasing power especially if the role of the fundraiser is not elaborated enough. By

Thursday, September 26, 2019

The Ethics of Hardball Research Paper Example | Topics and Well Written Essays - 500 words

The Ethics of Hardball - Research Paper Example 14). Therefore, applying the case of Home Depot, their decision to limit any increase in prices of their products especially during the anticipation of Hurricane Andrew still paid off in the long run. As emphasized, â€Å"although prices increased early in anticipation of Hurricane Andrew, Home Depot was still able, with the cooperation of suppliers, to sell half-inch plywood sheets for $10.15 after the hurricane, compared with a price of $8.65 before, thereby limiting the increase to less than 18 percent. Home Depot executives explained their decision as an act of good ethics by not profiting from human misery† (Braybrook, 1983, p. 12). By taking into consideration the interests of the society and the general public, and the scenario at hand, businesses could make good and ethical decisions by evaluating the repercussions of their actions on a longer perspective basis. †¢ Should businesses be held morally accountable applying different standards than we use to assess others in a society? Why or why not? Explain your position. According to the topic on The Relationship between Ethics and the Law, it was disclosed that â€Å"business activity takes place within an extensive framework of law, and some people hold that law is the only set of rules that applies to business activity. Law, not ethics, is the only relevant guide† (Braybrook, 1983, p. 14). Therefore, businesses are expected to be governed by ethical and moral standards; and should be held morally accountable for the various decisions made. Concurrently, despite legal standards that prevail and continue to be the primary basis for decision-making, both ethical and moral standards must be integrated and incorporated in the process. †¢ Is it inherently unethical to make business decisions that add long-term value to the business and which do not violate law or social convention? Why or why not? Explain your position. It is not inherently unethical to make business decisions that add long-term value

Wednesday, September 25, 2019

Training and Career Development Strategies help to solve IT Thesis

Training and Career Development Strategies help to solve IT Professional Retention in Vietnam - Thesis Example on then on how to help the IT professionals actually realize their role in making a better Vietnam through embracing the international practices of being an IT worker. Since it is understood that the birth of IT in the country still remains to be young, it may not be that easy to help the people within the country realize that they are indeed doing an important job for their country. (Belinda, 32) Some may even loose interest once faced with too much pressure at work thus simply decide to change their career concentrations to less stressing ones compared to that of the IT operations that they are involved with at present. Hence, in this section of the study, understanding how to effectively motivate the said professionals of Vietnam through an effective management approach and efficient training procedures shall be well discussed. Because employees need to learn how to work with new equipment-such as word processors, computers or possible, robots, companies are finding that they must offer proper planning programs that are often sophisticated enough to support the skills enhancement needs of the employees. Training and development include all attempts to improve productivity and competencies of the employees. Training focuses on short-term skills, whereas development focuses on long-term abilities.(Neelankavil, 1992, 33) It should be noted though that both training and development programs include three steps: (a) assessing the needs of the organization and the skills of the employees to determine training needs, (b) designing training activities to meet the identified needs and (c) evaluating the effectiveness of the training. Some common training and development activities are employee orientation, on-the-job training, job simulation and management training. (Hubert, 2006, 437) (a) Employee training is the activity that initiates new employees to the organization; to fellow employees; to their immediate supervisors and to the policies, practices, and objective

Tuesday, September 24, 2019

Clinical Examination Case Study Example | Topics and Well Written Essays - 3250 words

Clinical Examination - Case Study Example History: This is a 56-year-old male who works in a travel agency. He is a smoker for years, and he is still smoking about 10 cigarettes per day. In this presentation, he started feeling breathless with his usual activity about a week back. He stays near his office, and normally he goes to work on foot. Previously he was able to walk to his office in a slower pace without much of discomfort; however, for the last 1 week or so, he is trouble covering this small distance without taking rest midway, and the distance for taking rest is decreasing day by day. Although with rest, the breathlessness seems to wane down, he is worried due to the fact that his feet are swollen, and this time the grade of swelling is much more than earlier ever. EHehHe has noted also that he is coughing a little with expulsion rusty sputum of small quantities. His sleep is disturbed since he can no longer sleep on the bed with usual two pillows that he uses, and of late, he needs to use 4 pillows which makes him reclined on the bed. Over the top of that he can sense his heart is beating faster, and last night he had to wake up from whatever sleep he was having with sudden episodes of acute breathlessness just after midnight. He is feeling fatigued, tired, and exhausted. His appetite is poor, he is having a bloated sensation in the abdomen, and heaviness in the upper part of his abdomen, more on the right hand side. From his previous visit, the doctor asked him to quit smoking, and he did not comply, and now he knows that like previous such episodes, he is going to have another now, and so he decided to visit the clinic. He has past history of congestive heart failure with ischaemic heart disease. He has no evident drug allergies or drug interactions. He is on diuretic and digitalis. He has associated hypertension. On interrogation, there is no suggestive history of weight loss or blood loss; however, he has gained some weight. Clinical Examination: On inspection, he was obviously with discomfort, and respiratory distress was obvious with nasal flaring, retraction of the suprasternal notch, moderate use of accessory muscles of respiration, and intercostal retraction. His vital sign examination revealed him to be puffy, with pallor. There was no cyanosis, jaundice, but he had grade 2 clubbing and +4 pitting edema in both the ankles and pretibial regions. There was no cervical lymphadenopathy, thyroid was not palpable, face was puffy. On examination, he had harsh vesicular breath sounds throughout the lung fields, with features of laboured breathing at a rate of 22 per minute at rest. The lungs were otherwise clear except at the bases, there were fine moist rales. There was no dullness to percussion in any lung area including the bases. His pulse rate was 92, blood pressure 100/92, peripheral pulses were equal volume on both the sides with carotids being palpably normal. The jugular venous pressure was elevat ed in clinical examination with distention up to 12 cm from the suprasternal notch on a 45 degree recline on the examination couch. The apical pulse was located in the seventh intercostal space 1.5 cm lateral to the left midclavicular line, and with close inspection, the apical impulse was visible. There was obviously evidence of cardiomegaly, but it was difficult to discern whether there was any

Monday, September 23, 2019

I ork at the cardiology ward ,so i need a tital relating to the area i Essay

I ork at the cardiology ward ,so i need a tital relating to the area i work to write a 3000 word assy - Essay Example Such includes gathering adequate information on personal responsibility on promoting, protecting and preventing their exposure to the risk factors of coronary heart diseases. Coronary heart disease is deemed to have occurred in situations where the coronary arteries are clogged with atheroma or plague (fatty material). The development of atheroma is slow and occurs on the inner artery walls, which makes such walls to be narrow (Khan et al. 2012). This often regarded as the atherosclerosis process, which can start at a young age to such a time when a person attains a middle age. Narrowing of the arteries is a dangerous situation since it implies a reduction of the volume of blood, which can reach the heart muscle of a person. Research has indicated that the number one killer of men and women all over the world is the coronary heart disease (Jamil et al. 2013). However, adhering to an effective healthy lifestyle ensures that a person is able to prevent or control the development of the coronary heart disease risk factors. This is essential since most of the lifestyle that individuals adopt begin during the childhood stage. Hence, parents and families have to embrace measures, which are focused on ensuring that their children are given the opportunity of adopting the best heart healthy choices, which will contribute in lowering the risk of developing coronary heart disease. Furthermore, individuals at higher risks of developing coronary heart disease tend to live for a shorter time in comparison to individuals that are at lower risk. This indicates a need for a person to change the adopted lifestyle in case the signs of developing coronary heart disease are identified at an early stage. Cardiovascular disease is a term that is associated with a disorder that develops in the cardiovascular system. It is linked to the atherosclerosis, which is commonly referred

Sunday, September 22, 2019

My favourite movie Essay Example for Free

My favourite movie Essay List of Grand Theft Auto Vice City Cheat Codes (PC) Weapon/Health Vice City cheats aspirine Max health canttakeitanymore Suicide thugstools Thug Weapons professionaltools Professional weapons nuttertools Heavy weapons preciousprotection Full armor youwonttakemealive Increase wanted level leavemealone Decrease wanted level Ads Anger Management in HDTataSky.com/Buy-NowBuy Tata Sky+ HD Never Miss The Latest Episode of Anger Management Download Gta Vice CityPlayOnlineGames.Inbox.comFast Access To 1,000s Of Games. Free, High Quality Flash Favorites! Gaadi.com No.1 Car Sitewww. gaadi.comIndias Leading Auto Portal. Review, Buy, Sell Your Car Now! Vehicle Vice City Cheats bigbang Destroy all cars wheelsareallineed Strip cars comeflywithme Flying dodo car greenlight All traffic lights are green miamitraffic Traffic moves faster travelinstyle Flying car panzer Spawn a tank thelastride Spawn a hearse rockandrollcar Spawn a limo rubbishcar Spawn a garbage truck gettherefast Spawn a sabre turbo betterthanwalking Spwan a caddy gettherequickly Fast car getthereveryfastindeed Faster car getthereamazinglyfast Fastest car iwantitpaintedblack Black traffic seaways Cars float on water gripiseverything Improved car handling ahairdresserscar Pink cars loadsoflittlethings Change wheel size General Game Play/Character Vice City Cheats apleasantday Nice weather alovelyday Great weather abitdrieg Cloudy weather catsanddogs Rain cantseeathing Fog lifeispassingmeby Speed up game stilllikedressingup Change pedestrian clothes fightfightfight Pedestrian riot nobodylikesme Pedestrians attack you ourgodgivenrighttobeararms Pedestrians have weapons onspeed Walk faster booooooring Walk Slower chickswithguns Bikini women with guns chasestat See wanted stats fannymagnet Tommy groupies certaindeath Tommy starts smoking deepfriedmarsbars Tommy is fatter programmer Tommy has thing arms and legs hopingirl Pedestrians get in your car cheatshavebeencracked Play as Ricardo Diaz looklikelance Play as Lance Vance mysonisalawyer Play as Ken Rosenberg looklikehilary Play as Hilary King rockandrollman Play as Love Fist character (Jezz Torent) weloveourdick Play as Love Fist character (Dick) onearmedbandit Play as Phil Cassidy idonthavethemoneysonny Play as Sonny Forelli foxylittlething Play as Mercedes http://menujupejwan.blogspot.in/2013/05/nfl-pro-2013-v149-apk-data.html

Saturday, September 21, 2019

Ontario’s Forest Accord Essay Example for Free

Ontario’s Forest Accord Essay The Ontario Forest Accord is an organized agreement of forest industry representatives, environmental community and the Ministry of Natural Resources which aims to make an acceptable approach to establish parks and some protected areas but not jeopardizing the needs of the forest industry. The Accord is under legislated protection also concerning the management of protected areas regarding its sustainability. Now, they are currently implementing â€Å"Room to Grow† policy that advances the wood production that can be allocated to parks, protected areas and forest industries. Since the Accord is aiming for environmental beauty and sustainability, they caught the attention of the tourists which gave them the idea to really put their work into good use and drastically improve tourism. The Accord has a huge responsibility on their hands having twelve percent of the forest and protected areas for which they have to manage. With their efforts, the tourism industry got more involved and productive—they have coordinated with the Accord organizers to draw up some policies in which they can make the implementation of the Accord more accepted by the public. The â€Å"Room to Grow† policy linked the two separate fields to hand-in-hand help each other for sustainability and development as well. For conservation and protection, Ecological Land Acquisition Program was launched to protect private land. This program is concerned with the transactions between the private sector and the government who wants to claim ecologically rich area. Basically, it was made to protect the habitat of species and also restrain companies of acquiring ecological lands that may help us improve our natural resources. The Ontario Forest Accord is like a relentless police that keeps on checking the government and private sector regarding their actions with natural resources. Works Cited Ontario’s Forest. (2003). Sustainability for Today and Tomorrow. Available on January 16, 2008 http://ontariosforests. mnr. gov. on. ca/spectrasites/internet/ontarioforests/conservingprotecting. cfm

Friday, September 20, 2019

Strategies for Diversification

Strategies for Diversification INTRODUCTION The Fine idea also known as Fine stationery is a Pvt ltd. Company which was started in the year 1995 by Mr. Kalpesh.S.Patel with the capital of Rs.50,000/- and he is the CEO and chairperson of the firm. They provide printing services and are Manufacturers License of Disney products. Fine Ideas is manufacturer of stationary, print promotion, table mats, mouse pads, packaging, brochures and pamphlet, design items. It is a company along with acting as supplier from Mumbai. The company also gives ideas and concepts for promotional activities. The company runs smoothly and hardly faces any problems. Recently they faced a problem of decrease in sales. They are willing for diversification of their products, to increase their sales. Should they go for diversification of their products to increase their sales or would it be too risky? This led me to come up with a research question Should FINE IDEAS consider diversification of their products to increase their sales? With the help of primary research and secondary information collected, I used Ansoff Matrix to find the solution to the problem. The main reason for the decrease in sale is an increase in competition. The company is not strong enough to face challenges laid down by competitors. The research will suggest an alternate path of diversification which if company chooses will be worth its survival in the market. If the company does not come up with quick and appropriate decision then it will have to suffer heavy loss. The research will analyze the position of the company in the market. The result found after analysing the prevailing market conditions and the companys problems is that the firm should consider diversification of their products to come out of this problem of decrease in sales and to re-attain its forecasted sales. FINDINGS Diversification is part of the four main marketing strategies defined by the Product/Market Ansoff matrix: http://www.easilyinteractive.com/blog/uploaded_images/ansoff-779433.jpg Fine ideas pointed out that a diversification strategy stands apart from the other three strategies. The first three strategies are usually pursued with the same technical, financial, and merchandising resources used for the original product line, whereas diversification usually requires a company to acquire new skills, new techniques and new facilities which can be provided by Fine Ideas. The notion of diversification depends on the subjective interpretation of new market and new product, which should reflect the perceptions of their customers. The strategies of diversification can include internal development of Fine Ideas, acquisition of a firm, alliance with a complementary company, licensing of new technologies, and distributing or importing few products manufactured by another firm. Generally, the final strategy involves a combination of these options. This combination is determined in function of available opportunities and consistency with the objectives and the resources of the Fine Ideas. Rationale of diversification There are two dimensions of rationale for diversification. The first one relates to the nature of the strategic objective: diversification may be defensive or offensive. Defensive reasons may be spreading the risk of market contraction, or being forced to diversify when current product or current market orientation seems to provide no further opportunities for growth. Offensive reasons may be conquering new positions, taking opportunities that promise greater profitability than expansion opportunities, or using retained cash that exceeds total expansion needs. The second dimension involves the expected outcomes of diversification: management may expect great economic value or first and foremost great coherence and complementary to their current activities. In addition, companies may also explore diversification just to get a valuable comparison between this strategy and expansion. Factors of Risk involved for Fine Ideas to Diversify. Diversification is the riskiest of the four strategies presented in the Ansoff matrix and requires the most careful investigation for Fine Ideas. Going into an unknown market with an unfamiliar product offering means a lack of experience in the new skills and techniques required. Therefore, they will put themselves in a great uncertainty. Moreover, diversification might necessitate significant expanding of human and financial resources, which may distracts focus, commitment and sustained investments for the Fine Ideas. Therefore they should choose this option only when the current product or current market orientation does not offer further opportunities for growth. In order to measure the chances of success, Fine Ideas can also perform different tests like the attractiveness test, the cost-of-entry test and the better-off test. Because of the high risks Fine Ideas, may led to failure while attempting to diversify. However, there are a few good examples of successful diversification like Walt Disney moved from producing animated movies to theme parks. Companies like Fine Ideas diversify for a host of reasons. In some cases, its a survival strategy. For instance, if the company makes the bulk of its sales at a particular time of year, it makes sense to consider diversification. However, there are plenty of other good reasons for diversification, not least by extending your range of goods or services you can either sell more products to your existing customers or reach out to new markets. This can supercharge the growth prospects of Fine Ideas. And perhaps the biggest reason for doing it is to extend a brand reputation into other markets, with the knowledge that making your business bigger than ever imagined. ANALYSIS OF THE FINDINGS The analysis was done by discussing with the owner of the firm about the fall in demand of sales over the time. It was not possible to find the accurate decrease in sales because their firm was only the supplier and the goods then go in the godown of the marketing firm from where the goods were supplied to the retailers and wholesalers. Due to decrease in demand for the existing goods by the people, the goods were logged into the godown of the marketing sector and so they were not accepting the goods coming from the Fine Ideas as they already have stock with them. Henceforth with this analysis of the situation it is clearly pictured that is a decrease in sales for the company. The discussions took place in a positive manner as the current status proved that it was favourable and appropriate for the company to go for diversification as that was the easiest way out the problem faced by them. Following topic goes out of my assessment but I would like to mention that they have already put their thought and efforts in diversifying their products in some or the other way by starting their new business names as Facetoons which is a similar kind of printing firm but they provide print on mugs, plates, shirts and many more and therefore the business is growing rapidly because of the increasing demand of their new idea. This instance itself proves that it is very essential for them to start to diversify their products but they should not completely close down Fine Ideas because that is their image and reputation in market so they should work under the shade of Fine Ideas. Fine ideas had been discussing that business strategies expand the scope of reaching goal through diversification into their businesses But, under strict assumptions of risky markets, there is no obvious rational for the company to acquire another. Diversification is a promotion strategy and a form of corporate strategy which is advised for fine ideas. It seeks to increase profitability through greater sales volume obtained from new products and new markets. Fine Ideas can diversify at the business unit level or at the corporate level. At the business unit level they are most likely to expand into a new segment and at the corporate level and it is also very interesting entering a promising business outside of the scope of their business unit. CONCLUSIONS Concluding by answering to my research question, FINE IDEAS should consider diversification of their products to increase their sales. When to diversify for Fine Ideas History tells us its not advisable to consider diversification until the core business is stable and profitable. If Fine Ideas are still struggling to win orders and build a sales time for the core product, there is a real danger that diversification will take your eye of the ball. The catalyst is often the realization that growth in the core business is either slowing or set to slow, often because the market for a particular product is becoming saturated. Diversification strategy for Fine Ideas Fine Ideas can diversify by natural progression. More radically, they extend the brand by offering a much wider range of products that will nonetheless appeal to the same customers. Alternatively, they can use the strength of brand to move into new markets. Another popular business diversification strategy is to look backwards and forwards along the supply chain for opportunities to tighten your grip on the market. For instance, in the recent past people had seen building societies buying estate agents and computer manufacturers buying resellers. In the US Google has busily acquired the leading web data analysis tools, online advertising companies and the social networks and sites that deliver what they unerringly know their users want. The cons for Fine Ideas The company can get a hope for the extended product life cycle. Diversification can put you on the fast track to growth but if the strategy fails it can also burn up money. Expanding the product range and even if turnover increases, the increase in costs could result in a slump in profits. Extend the brand into new markets and there is a danger that it will have no resonance with the newly targeted customers. Thus its vital to research new markets before diversifying. Fine ideas should also look carefully at their existing business. Do they have the right managers to cope with a divaricating strategy? Should they integrate the diversified business into one company or ring fence the new operation as a business in its own right? And is your organization strong enough to be an umbrella brand where your core values resonate across the group? They should think hard before Fine Ideas commit their finances and precious time. BIBLIOGRAPHY http://www.fineideas.in/ http://www.hotfrog.in/Companies/Fine-Ideas Hoang, Paul, Business and management, IBID Press, 2007 http://www.easilyinteractive.com/blog/uploaded_images/ansoff-779433.jpg

Thursday, September 19, 2019

SHOCK INCARCERATION Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Miranda Warnings   Ã‚  Ã‚  Ã‚  Ã‚  You have the right to remain silent, anything you say can and will be used against you in a court of law. You have the right to speak to an attorney, and to have an attorney present during police questioning, if you cannot afford an attorney, one will be appointed to you by the state. These words have preceded every arrest since Miranda v. Arizona 1966, informing every detained person of his rights before any type of formal police questioning begins. This issue has been a hot topic for decades causing arguments over whether or not the Miranda Warnings should or should not continue to be part of police practices, and judicial procedures. In this paper, the author intends to explore many aspects of the Miranda Warnings including; definition, history, importance to society, constitutional issues, and pro’s and con’s of having the Miranda Warnings incorporated into standard police procedures.   Ã‚  Ã‚  Ã‚  Ã‚  The Miranda Warning, is the requirement set forth by the United States Supreme Court in Miranda v. Arizona June 13, 1966 that prior to the time of arrest and any interrogation of a person suspected of a crime, he/she must be told that he/she has: the right to remain silent, the right to be told that anything he/she said while in custody can and will be used against him/her in a court of law, and that he/she has the right to legal counsel. The Miranda Warnings inform the arrested of constitutional rights and are intended to prevent self-incrimination in violation of the Fifth Amendment to the U.S. Constitution (Neubauer 2002).   Ã‚  Ã‚  Ã‚  Ã‚  The Fifth Amendment to the Constitution states â€Å"No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment of a grand jury, except in cases arising in the land or naval forces, or in the militia, when in actual service in time of war or public danger; nor shall any person be subject for the same offense to be put in jeopardy of life or limb; nor shall be compelled in any criminal case to be a witness against himself, nor be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation† (Murphy1996). By neglecting to inform a suspect of his Constitutional rights the due course... ...nbsp;  1. Frieden, T. (1999, November 10). Government files brief seeking to preserve Miranda warnings.   Ã‚  Ã‚  Ã‚  Ã‚  CNN. Retrieved Saturday May 1, 2004 from the World Wide Web: http://www.cnn.com/US/9911/02/miranda.warnings.01/   Ã‚  Ã‚  Ã‚  Ã‚  2. Ivers, G. (2002). American Constitutional Law: Power and Politics. Boston: Houghton Mifflin.   Ã‚  Ã‚  Ã‚  Ã‚  3. Miranda v. Arizona: Certiorari to The Supreme Court of Arizona. (1966). United States Supreme Court. Retrieved April 23, 2004 from the World Wide Web: http://www.tourolaw.edu/patch/Miranda/   Ã‚  Ã‚  Ã‚  Ã‚  4.. Mount, S. (2003). The Miranda Warning. Retrieved Saturday May 1, 2004 from the World Wide Web: http://www.usconstitution.net/miranda.html   Ã‚  Ã‚  Ã‚  Ã‚  5. Murphy, G. (1996, October 16). Historical Documents: The Bill of Rights. Cleveland Free-Net. Retrieved April 23, 2004 from the World Wide Web: http://www.lcweb2.loc.gov/const/bor.html   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  6. Neubauer, D.W. (2002). America’s Courts and the Criminal Justice System. Belmont, CA: Wadsworth: Thomson Learning.   Ã‚  Ã‚  Ã‚  Ã‚  

Wednesday, September 18, 2019

Graduation Speech: I Will Miss You All! :: Graduation Speech, Commencement Address

It's only been two years here, and I have grown to love this school. It's funny because when my dad told me about Tates Creek High School (TC) I begged him not to make me go there. It just didn't sound interesting. I felt like I wouldn't belong and I figured that I wouldn't get along with any of the teachers, but boy was I wrong! I never thought that TC would have changed me, and get my life back on track. First of all, everyone is always complaining about the uniforms, but I love them! All I have to do is throw it on in the morning. I don't even have to make them match or anything. One day I got up a few minutes before school stared, but since I didn't have to pick out my clothes I was still on time. It's so easy, no one is judging you because they have the exact same thing on. Now, to the teachers. What could I do without them? I remember one time during the year I had some family issues. The teachers could see that in my work and in the way I was acting, something was wrong with me. So basically every teacher talked to me to see what was going on and helped me to raise my grades back up. That is why it's so great to have that one on one attention. All the teachers, also make class endurable, and entertaining. They make it more fun to learn and put it in a way that makes me want to learn. They also are always going out of their way for me. I can't think of a time I have asked a teacher to help me with something or go over something and they have said "no I'm busy or "no I can't." It's always "sure, when?" I never would have guesssed that an acronym could change me, but it has. That acronym is C.R.I.S.P. C.R.I.S.P. inspired me to be a better person. Its great having that writeen everywhere and seeing it every day. I actually try to be a citizen, and try to respect and try to show initiative, and well you guys no where I'm going with this. I am just grateful for having something that inspiring 24/7. I never thought that I would say this, but I am happy how strict the school is.

Tuesday, September 17, 2019

Essay on Edwin Chadwick

Edwin Chadwick was a man that made a huge different in our world a long time ago. Mr. Edwin Chadwick was born January 24th, 1800 and passed away July 16th, 1890. He lived a very long life and it was all due to the changes in the world that he made that prolonged his life as well as our lives today. I know everyone is asking the same question, â€Å"What did a man that died about 120 years ago do that helps prolong my life today? † I will tell you and explain how we still live by Mr. Edwin Chadwick’s changes and use his invents to this day. Mr.  Chadwick was born in Manchester, England; but was raised by both his parents in London. Mr. Chadwick was an attorney. Edwin Chadwick received his earliest education in Longsight and Stockport. In 1810, his parent decided to more to London where then begun to receive education by private tutors. Mr. Edwin Chadwick was an attorney that was all about making changes in the reforming of the poor laws and making sanitary conditions better so it could improve the public health. Mr. Edwin Chadwick believed that his inventions would not only improve the health of people, but it would also save money. In 1834, Edwin Chadwick was given a job as the secretary of the Poor Law Commissioners. Mr. Chadwick’s sanitary ideas made the government fierce and sustain criticism. Mr. Chadwick paid out of his own expense for researches and publishing papers about the unsafe sanitary conditions. Mr. Edwin Chadwick had a lot of problems with his superiors and there was a lot of disagreement that lead to the dissolution in 1847 of The Poor Law Commission. At the same time that Edwin Chadwick was working for The Poor Law Commission, he was answering questions about sanitary and trying to find away to improve it. Mr. Chadwick was all about making changes in reforming of the poor laws and sanitary conditions. Mr. Chadwick strongly believed that the unsafe sanitary conditions were causing illnesses and lots of unnecessary deaths. Mr. Edwin Chadwick was putting together ideas that later was known as the â€Å"sanitary idea†. In 1842, Edwin Chadwick invented what we know today as the sewer tank. He found a healthier and proper way for removal of trash and sewage. Mr. Edwin Chadwick knew that the odor from the sewage and trash was harming the public. Mr.  Edwin Chadwick also knew that by putting the sewage underground and running it through a special pipeline into a special designed tank would be healthier for the public and by doing so the unpleasant odor (miasmas) from the above ground sewage and trash would disappear. After Mr. Chadwick introduced the sewage tank and proper trash removal the life expectancy increased. Edwin Chadwick invented the self flushing toilet; it was lined in glazed bricks. We use these several times today and never really thought about where they came from or what life would be like without them. Mr. Chadwick invented and changed our sanitary conditions; by doing so there are few illnesses and deaths. We can flush our toilet and do not have to smell that nasty odor from the gas that would one day kill us. Edwin Chadwick had the idea of separating the sewage lines and water line a distances away from each other. By doing so it proved clean fresh drinking water that we enjoy today. In 1847, Edwin Chadwick changed the amount of smoke and soot that comes from chimneys. He created a law that protects the public from the harm of hazard materials. By doing so Edwin Chadwick helped control the pollution in our environment. This made it a lot easier and safer for people to breath fresh air and enjoy being outside. Edwin Chadwick forced the government to get health inspectors to see that our community stays safe, so that we could have healthier lives. He also pushed the government for better-ventilated and less crowded housing for families, wider streets for traveling to and from, workplace health and safety legislation for employees, increased use of indoor plumbing, and stops the children employment in factories. In 1854, Edwin Chadwick pushed the government to registration of all births, all deaths, and all marriage. It is amazing that if it was not for Edwin Chadwick we would not have birth certificates of our children, death certificates of our loved ones, or marriage licenses to our spouses. A driver’s license is needed to get a job and/or any government help that anyone might need. In 1854, Edwin Chadwick pushed the government to registration of all births, all deaths, and all marriage. It is amazing that if it was not for Edwin Chadwick we would not have birth certificates of our children, death certificates of our loved ones, or marriage licenses to our spouses. By inventing these certificates we can keep count of the population of people today. Because of Edwin Chadwick, We have birth certificate for our husbands, sons, daughters, and ourselves. We have marriage licenses to show our husbands when they acts crazy; okay and the men can show them to the wives too. We need death certificates to claim life insurance policies of loved ones.

Monday, September 16, 2019

Stefan’s Diaries: Origins Chapter 16

It was the lone hoot of an owl–a long, plaintive sound–that caused my eyes to snap open. As my eyes adjusted to the dim light, I felt a pulsing pain on the side of my neck that seemed to keep time with the owl's cries. And suddenly I remembered everything–Katherine, her lips drawn back, her teeth sparkling. My heart pounding as though I were dying and being born all at the same time. The awful pain, the red eyes, the dark black of a dead sleep. I glanced around wildly. Katherine, clad only in a necklace and a simple muslin slip, sat just steps away from me at the basin, washing her upper arms with a hand towel. â€Å"Hello, sleepy Stefan,† she said coquettishly. I swung my legs out of bed and tried to step out, only to find myself tangled in the sheets. â€Å"Your face,† I babbled, knowing I sounded insane and possessed, like a town drunk stumbling out of the tavern. Katherine continued to run the cotton cloth along her arms. The face I'd seen last night was not human. It had been a face filled with thirst and desire and emotions I couldn't even think to name. But in this light Katherine looked lovelier than ever, blinking her eyes sleepily like a kitten after a long nap. â€Å"Katherine?† I asked, forcing myself to look into her eyes. â€Å"What are you?† Katherine slowly picked up the hairbrush on her nightstand, as if she had all the time in the world. She turned to me and began to run it through her luxurious locks. â€Å"You're not afraid, are you?† she asked. So she was a vampire. My blood turned to ice. I took the sheet and wrapped it against my body, then grabbed my breeches from the side of the bed and pulled them on. I quickly shoved my feet into my boots and yanked on my shirt, not caring about my undershirt, still on the floor. Fast as lightning, Katherine was at my side, her hand gripping my shoulder. She was surprisingly strong, and I had to jerk sharply to wrench myself away from her grasp. Once free, Katherine stepped back. â€Å"Shhh. Shhh,† she murmured, as if she were a mother soothing a child. â€Å"No!† I yelled, holding my hand up. I would not have her try to charm me. â€Å"Y ou're a vampire. You killed Rosalyn. Y ou're killing the town. Y are evil, ou and you need to be stopped.† But then I caught sight of her eyes, her large, luminous, seemingly depthless eyes, and I stopped short. â€Å"You're not afraid,† Katherine repeated. The words echoed in my mind, bouncing around and finally taking residence there. I did not know how or why it was so, but in my heart of hearts, I suddenly wasn't afraid. But still †¦ â€Å"Y are a vampire, though. How can I abide ou that?† â€Å"Stefan. Sweet, scared Stefan. It will all work out. Y ou'll see.† She cupped her chin in my hands, then raised up on her tiptoes for a kiss. In the near sunlight, Katherine's teeth looked pearly white and tiny, and nothing like the miniature daggers I'd seen the night before. â€Å"It's me. I'm still Katherine,† she said, smiling. I forced myself to pull away. I wanted to believe that everything was the same, but †¦ â€Å"Y ou're thinking of Rosalyn, aren't you?† Katherine asked. She noticed my startled expression and shook her head. â€Å"It's natural that you'd think I could do that, based on what I am, but I promise you, I did not kill her. And I never would have.† â€Å"But †¦ but †¦, † I began. Katherine brought her finger to my lips. â€Å"Shhh. I was with you that night. Remember? I care about you, and I care about those you care about. And I don't know how Rosalyn died, but whoever did that†Ã¢â‚¬â€œa flash of anger flickered in her eyes, which, I realized for the first time, were flecked with gold–â€Å"they give us a bad name. They are the ones who scare me. Y may be scared to walk ou during the night, but I am afraid to walk during the day, lest I be mistaken for one of those monsters. I may be a vampire, but I do have a heart. Please believe me, sweet Stefan.† I took a step back and cradled my head in my hands. My mind whirled. The sun was just beginning to rise, and it was impossible to tell whether the mist hid a brilliant sun or a day of clouds. It was the same with Katherine. Her beautiful exterior cloaked her true spirit, making it impossible to ascertain whether she was good or evil. I sunk heavily to the bed, not wanting to leave and not wanting to stay. â€Å"Y need to trust me,† Katherine said, sitting ou down beside me and placing her hand on my chest so she could feel my heart beat. â€Å"I am Katherine Pierce. Nothing more, nothing less. I'm the girl you watched for hours on end after I arrived two weeks ago. What I confessed to you is nothing. It doesn't change how you feel, how I feel, what we can be,† she said, moving her hand from my chest to my chin. â€Å"Right?† she asked, her voice filled with urgency. I glanced at Katherine's wide brown eyes and knew she was right. She had to be. My heart still desired her so much, and I wanted to do anything to protect her. Because she wasn't a vampire; she was Katherine. I grabbed both of her hands, cupping them in my own. They looked so small and vulnerable. I brought her cold, delicate fingers to my mouth and kissed them, one by one. Katherine looked so scared and unsure. â€Å"Y didn't kill Rosalyn?† I said slowly. Even as ou the sentence left my lips, I knew it to be true, because my heart would break if it weren't. Katherine shook her head and gazed at the window. â€Å"I would never kill anyone unless I had to. Unless I needed to protect myself or someone I loved. And anyone would kill in that situation, wouldn't they?† she asked indignantly, jutting out her chin and looking so proud and vulnerable that it was all I could do not to take her in my arms right then. â€Å"Promise you'll keep my secret, Stefan? Promise me?† she asked, her dark eyes searching mine. â€Å"Of course I will,† I said, making the promise as much to myself as to her. I loved Katherine. And yes, she was a vampire. And yet †¦ the way the word came out of her mouth was so different from the way it sounded when Father said it. There was no dread. If anything, it sounded romantic and mysterious. Maybe Father was wrong. Maybe Katherine was simply misunderstood. â€Å"Y have my secret, Stefan. And you know ou what that means?† Katherine said, throwing her arms around my shoulders and nuzzling her cheek against mine. â€Å"Vous avez mon coeur. Y have ou my heart.† â€Å"And you have mine,† I murmured back, meaning every word.

Sunday, September 15, 2019

Brief historical background of the book of Romans Essay

The book Romans was written probably during the mid to late fifties. Pauline authorship has been the dominating view as to the authorship of the book especially that the book of Romans reflects an exceptional theological understanding that fits to Paul’s credential as writer. First, he was highly educated receiving education no less than Israel’s greatest teacher Gamaliel during his time. Second, His understanding of the divine plan of salvation as also depicted in other Pauline epistles notably Ephesians and Galatians where he discussed about salvation and the divine action towards accomplishing that plan, appropriately fit with the mature theological thought and thorough presentation of the gospel. While there was no specific intended recipient except that it was addressed to the Romans, the letter was addressed to several congregations in Rome with the purpose of promoting Jewish and Gentile unity in the church. The main theme of the epistle was that the gospel proclaims that God acquits both Jews and Gentiles who believe in Jesus on the basis of Jesus Sacrificial death. Brief summary of the context of Romans chapter 5 Romans chapter 5 according to Henry (1985) is the climax of the first major section of the epistle. Henry puts it, â€Å"Chapter 5 of the epistle describes the actual, objective manifestation of the righteousness of God in Jesus Christ† (p. 64). Henry noted that Romans 5:12 to 21 places God’s action of reconciliation in Christ in its ultimate context, the cosmic context. It is in this context that this exegesis of Romans 5: 12 to 17 is anchored. To exegete this passage fully, it is hereby deemed necessary to write in full Romans 5: 12-17. Paul states: 12Therefore, just as sin entered the world through one man, and death through sin, and in this way death came to all men, because all sinned—13for before the law was given, sin was in the world. But sin is not taken into account when there is no law. 14Nevertheless, death reigned from the time of Adam to the time of Moses, even over those who did not sin by breaking a command, as did Adam, who was a pattern of the one to come. 15But the gift is not like the trespass. For if the many died by the trespass of the one man, how much more did God’s grace and the gift that came by the grace of the one man, Jesus Christ, overflow to the many! 16Again, the gift of God is not like the result of the one man’s sin: The judgment followed one sin and brought condemnation. 17For if, by the trespass of the man, death reigned through that one man, how much more will those who receive God’s abundant provision of grace and of the gift of righteousness reign in life through the one man, Jesus Christ (NIV). The passage was full of important and meaningful terminologies that comprise its entire interpretation. Terminologies such as sin, death, law, gift, grace, judgment, condemnation, abundant provisions, and gift of righteousness are words that have important implications not only in the book of Romans, but the entire doctrine of salvation. For instance, the theological notion of sin which the apostle Paul has raised encompassed the entire interpretation of the scripture. This is also the idea that Paul was giving emphasis especially in such terms such as gift, grace, and righteousness. Exegesis of chapter 5:12-17 Paul begins verse 12 with the conclusive word â€Å"therefore† which means that the passage was connected with earlier theological discussion beginning from chapter 1:18 in which Paul cited that God’s wrath is revealed from heaven against wicked people whose godlessness entails them to suppress the truth. Paul emphasized that despite they know all about God yet they neither recognized him nor glorify him (v. 19). Because of this utter neglect and deliberate violation of God’s will, Paul says, â€Å"they have no excuse† (2:1). Here, Paul refers to both Jews and Gentiles. In chapter 3, Paul declares that no one is righteous and categorically stated that everyone has sinned and have fallen short to the glory of God (3:23). But chapter 4 deviates from the gloom discussion of sin and its consequence. He now focused on the hope of being able to regain spiritual relations with God through faith, citing Abraham as example. Paul used the word â€Å"therefore† to connect the passage with the above context. But as mentioned earlier, this passage is full of important words and phrases that enable this connection. First of all, Paul mentioned about the entry of sin and death. Obviously referring to Adam, he said that sin and death entered the world through the trespass of the one man. It means that the whole human race was contaminated by the sin committed by Adam through which death becomes the consequence. In order to shed more light on this highly theological discussion, it is important to define sin and death from their original usage in this passage. The law of sin and death The original word used for sin in Romans chapter 5:12 was the noun Hamartia, which occurred 174 time in the New testament and Hamartias while Thanatos for death. According to James Montgomery Boice, the Greek Hamartia and Hamartias means short coming or missing the mark. But Hamartia and Hamartias are just two of several Greek words for sin. The Greek Pesha, for transgression, chata to miss the mark, shagah to go astray, and paraptoma offense, all depicts a deviation from a higher standard or from a state enjoyed originally. The context therefore which Paul has in mind about sin and death goes back to the Garden of Eden in which Adam and Eve were placed by God. Obviously, this place depicts God’s presence which suggests that Adam and Eve enjoyed a higher state of life. But they deviated from this state by deliberately ignoring God’s command and therefore breach their fellowship with God. While Genesis 1:8 describes this place as a place of sufficiency as all that Adam needs to live were there, yet they departed from the mark which God has set for them. Thus, while everything that God has created adds beauty to this place especially the four rivers and all the animals that were subject to the dominion of Adam depicts God’s concern, provision, and love for his creation, they were were supposedly strictly oblige to obey what God has commanded them. Along with these beautiful creations, was God’s solemn warning for Adam not to eat the fruit of the tree in the center of the Garden as the very time they would eat of it, they will surely die. Unfortunately, Adam and Eve have chosen to disobey God. Thus, right after Adam and Eve’s disobedience to God’s command, they were sentenced to live a difficult life as the ground by which they could get their food was cursed by God. God also pronounced the entry of death into the world when God said to Adam â€Å"by the sweat of your brow you will eat your food until you return to the ground, since from it you were taken; for dust you are and to dust you will return† (Genesis 3:19). Along with God’s judgment, they were driven out of the garden. That means, they were cast out from the very presence of God. The issue here is that Adam and Eve lost a higher state of life they enjoyed at Eden. They enjoyed God’s abundant provisions, they enjoyed God’s presence, and they enjoyed their being a perfect creation of God. They were innocent and they must have also been a divine creation. With Adam’s fall, all these were lost. Although God still care for human being even after Adam’s fall, the state of life which they had enjoyed in the Garden was never restored. Besides, the impact of God’s pronouncement that Adam would go back to dust speaks of the physical corruption. That is, of decaying and dying to which the writer of Genesis clearly indicates the hopelessness of man’s condition. While the Bible was silent about how long did Adam and Eve were living in Eden when they committed that regretful decision, after they were driven out, the days of their lives started to be in counting. Humans offended God and justice must be served against them. It is this condition that Paul was talking. Sin corrupted the human being and because of this we are subjected to decay. Thus, sin is defined as â€Å"coming short of the glory of God† (3:23). The consequence of Adam and Eve’s sin therefore was that every human being became sinners subject to all the woes both physical and spiritual with reference to Adam as the fountain of all the woes that sin has introduced into the world. Referring to Adam, Barnes noted, â€Å"Sin entered into the world. He was the first sinner of the race. The word sin here evidently means the violation of the law of God. He was the first sinner among men, and in consequence all others became sinners. † We are subject to the consequence of sin both in the physical and the spiritual world. Earlier, genesis 3 speaks of the consequence of sin in the physical world as the difficulty of life. That is, all the miseries that the world suffers including hunger and poverty, chaos because of unrelenting wars in various part of the world, calamities such as earthquakes, typhoons’, and other manmade disasters, worries caused by economic uncertainties, and all other social problems affecting our society that are in turn affecting us individually. Sin has corrupted the hearts and mind of many people resulting to more crimes, and moral decay contributing more problems that makes life even more difficult. On top of this, death played the worst role in the lives of the human being. The Greek word for death in this passage is thanatos which means a physical death. The Greek thanato implies both the physical and spiritual death. However, the bible did not give any formal definition of the word death. Thus according to Kenneth Boa and Robert Bowman, we must infer our understanding of death from a whole range of Biblical statements pertaining to the subject. In doing so, we must be careful to distinguish idiomatic or euphemistic expressions for death, which may not be intended anything more than a person has died, from comments intending to some understanding of what that death involved . Boa and Bowman noted that the Bible often used the words â€Å"expire† â€Å"to breathe one’s last† to â€Å"depart† â€Å"to be no more† â€Å"to be gathered to one’s people or fathers† â€Å"to sleep† â€Å"to lie down with one’s fathers† â€Å"to be cut off from the land† and â€Å"to perish. † While the use of these terms for death may vary in the interpretation, yet death generally means the termination of the physical life. According to the Standard International Bible Encyclopedia, death is a consequence of sin. It stated that in contrast with a long life which has been viewed in the Old Testament as a blessing, death is seen as a disaster. This condition depicts the worse condition of the human being as aside from making life more miserable, life is now uncertain. This clearly illustrated in the following lines, Death, though come into the world through sin, is nevertheless at the same time a consequence of man’s physical and frail existence now; it could therefore be threatened as a punishment to man, because he was taken out of the ground and was made a living soul, of the earth earthy (Genesis 2:7; 1 Corinthians 15:45, 47). If he remained obedient, he would have returned to dust but have pressed forward on the spiritual development (The International Standard Biblical Encyclopedia. Against this hopeless condition, Paul states that despite the entrance of sin into the world through one man and death through sin which rendered man hopeless as he was incapable of restoring his previous relations with God, Paul now asserts in verse 15 that the God himself has taken the initiative to reach out with men. Pau states, â€Å"But the gift is not like the trespass. † The gift of grace (which shall also be discussed later) of God according to Paul was far greater than all the effects of sin. The Revised English Bible translation clearly made this striking difference between the effect of sin and the gift of grace of God. REB puts it, â€Å"God’s act of grace is out of all proportion to Adam’s wrong doing. For if the wrong doing of that one man brought death upon so many, its effect is vastly exceeded by the grace of God and the gift that came to so many by the grace of the one man, Jesus Christ. † Here the effect of sin and death in the human being is clearly outweighed by the grace of God in Jesus Christ. The Law and Grace There were various kinds of law that the ancient Jews held sacred during the Old Testament times. Among them and the most important were the Torah or the ceremonial laws, and the Decalogue which given by God to Moses in Exodus 20: 1-17. While the Torah of the Old Testament presents a more complicated moral admonition that were difficult for state enforcement however, Baker’s Evangelical Dictionary of theology asserts that the state is silent â€Å"about state enforcement or specifies God rather than the state as the enforcer. † Under this law enforcement, the book of Deuteronomy has various laws and regulations which require strict obedience. While the Decalogue (Greek word for the Ten Commandments) â€Å"represents minimum moral and religious requirements for those covenant relationship with God† it nevertheless demand absolute obedience. Because of this strict demand for obedience, the law has become the stumbling black for the Israelites because these laws were too much for them to obey literally and word for word. Paul say’s the law served as a mirror for sin by which the Israelite can reflect on the holiness of God. The Israelites particularly found it to heavy to obey the law, perhaps not only because the law was intended to be all encompassing, but because of their adjustment from practically secular Egyptian values or laws, they could hardly follow the divine laws. They were miserable with regards to obedience to the law. This lead Paul to conclude in Roman chapter 8, that the law was powerless because it weakened by the sinful nature of the human being. Thus, the law was unable to address the divine requirements instead; it served as the vehicle for sin to dominate mankind. It is in this context that God’s grace through Jesus Christ came into the scene to rescue every human being from the serious consequences of sin which death.

Saturday, September 14, 2019

Fiction-writing mode Essay

Rhetorical modes are methods for effectively communicating through language and writing. Complete the following chart to identify the purpose and structure of the various rhetorical modes used in academic writing. Provide at least 2 tips for writing each type of rhetorical device. |Rhetorical Mode |Purpose – Explain when or why |Structure – Explain what organizational |Provide 2 tips for writing in | | |each rhetorical mode is used. |method works best with each rhetorical mode. |each rhetorical mode. | |Narration |The purpose of a narration is to| | Start with asking yourself if | | |tell stories. Narrations can be |Chronological order, which is a method of |you want to write a factual or | | |factual; story based on events |organization that arranges ideas according to|fictional story. Next, make a | | |as they happened in real life, |time, is the best organizational method for |plot summary, which is a | | |or fictional; made up or |narration. |paragraph or outline that | | |imagined | |describes only the main events | | | | |that drive the story forward. | | |The purpose of an illustration |Order of importance, which is a method of |First, decide on a topic that | |Illustration |is to clearly demonstrate and |organization that arranges ideas according to|you are interested in writing | | |support a point through the use |their significance, is the best |about. Secondly, vary the phases| | |of evidence. |organizational method for illustration. |of illustration you use. This | | | | |way, readers will stay engaged | | | | |in your writing and ideas. | |Description |The purpose of a description is |Spatial order, which is a method of |Does your writing follow a flow?| | |to make sure the audience is |organization that arranges ideas according to|Good writing is focused. Is | | |fully immersed in the words on |physical characteristics or appearance, is |writing written for a purpose? | | |the page. The writer describes |the best organizational them. |Good writing is grammatically | | |his or her world through sensory| |correct a

Friday, September 13, 2019

Accounting Theory and Critical Issues

The following assignment examines the annual report of Common wealth Bank Australia in the context of adhering to the General purpose Financial Accounting. Commonwealth Bank Australia has been chosen as an ASX top hundred-listed corporation. The assignment evaluates the effectiveness of business entities in strictly adhering to the framework as well as the guidelines of the conceptual framework of accounting. In this regard, it can be said that there has been issues as per the assessment as well as the registering of financial transactions in the year ended annual report of the company. As such, this has an adverse effect on the procedure of the financial reports towards the stakeholders of the organization. Zimmerman (2013) stated that the general-purpose financial recording should develop the necessary guideline, to help the business entities to maintain authenticity and transparency in the financial accounts of the business entity. The business entity has been operating in many co untries and constitutes of a substantial market share in the international market. According to Groot and Selto (2013), the general purpose financial accounting offers a unified guideline that can be applicable to all the globally reputed companies in the Australian market. The Commonwealth Bank Australia has been making efforts to adhere to the General Purpose financial accounting in the market. According to Hassard and Pym (2012), the brand has faced issues recently in recording as well as measuring the transactions in the domestic and the international market. The Commonwealth Bank Australia is a multinational business organization that operates in many countries. The brand has taken many transfer pricing measures as per the taxation laws and guideline of the particular country. The conceptual framework in the business organization shall consist of the qualitative characteristics as well as recognition and the de-recognition criteria of the general-purpose financial accounting of the organization. The study also evaluates the accounting measures like IAS 11 and and its role in assisting the business entity in adhering to the conceptual framework in the context of the General Purpose financial Accounting. Despite of the best efforts of the management of the business enterprise in adhering to the General Purpose financial Accounting of the organization, there has been existing consistencies and issues related to the recording and the assessment of the financial transactions. Fiolleau et al. (2013) stated that these financial irregularities can be overcome by implementing rigid auditing measures in the business organization that shall facilitate organizational growth in the business entity. The following attributes of the financial data provided by Commonwealth Bank Australia in the context of the General Purpose Financial Accounting can be noted. Relevance- The annual report of Commonwealth Bank Australia offers the relevant importance to the business enterprise. The report contains all the necessary details so as to assist the management of the business entity in developing the appropriate financial as well as the operating policies for a business entity. Jones (2015) stated that the accounting principles of the business enterprise shall have to offer the in-depth financial details about the necessary financial details about the business enterprise. As such , the annual report and the year ended financial statements of the business enterprise shall be considered as relevant in the existing global market. Material - The information can be considered as material if omitting it can lead to adverse financial decisions for the business enterprise. The company follows the principle of materiality to influence financial decisions for the business entity. As such, it can be said that the management of the business enterprise has considered every financial data that can have an impact on the financial decision making as well as sustainability of the business entity. in this regard , it can be stated that the management of the business enterprise has to take appropriate financial decisions regarding the preparation of the financial statements of the business entity . In this regard , it can be stated that the uniform quantitative guidelines for the establishment of the financial policies for the enhancement of the financial policies as well as the goals and the objectives of the business entity . Comparability - The financial statements established by the business enterprise can facilitate comparison between the two different years. As such, the brand has the ability to determine the operational as well as the financial policies of the business enterprise shall facilitate comparison between the two different years. As such, the management of the business entity can be able to take the necessary financial measures to overcome the organizational threats of the business entity. Bonin (2013) mentioned that comparability is one qualitative attributes that shall assist the users to assess the general financial state of a business enterprise. Thus. it can be stated that there are users shall be able to compare the general financial position of the business entity with the previous years and respond appropriately for organizational growth and sustainability in the domestic and the international market. Verifiability- The concept of verifiability would assist users in representing the economic condition of the existing business entity. Lee and Parker (2013) mentioned that the attribute of verifiability shall enable the users to verify the financial information of the business entity. In this regard , it can be stated that the financial data provided on the annual report has been verified in the context of the current year. Timeliness- The concept of Timeliness relates to having prior information to the decisions-makers of the business entity that shall help the business entity in making appropriate business as well as financial decisions. An in-depth analysis of the financial statements is presented in the business entity. Therefore, this shall assist the business enterprise in making authentic financial statements of Commonwealth Bank, Australia. As such, the timeliness of the financial statements is an essential attribute of towards establishing of the financial strategies as well as the policies of the business entity. Understandability- The concept of understandability refer to presenting the information in a simplistic manner to help users in making informed financial decisions for the business entity. According to Fiolleau et al. (2013), the management of the Commonwealth Bank , Australia has presented the accounting statements in a simplified manner so that it can be easily understood by the users. The concept of understandability is evaluated in the annual report of   Commonwealth   Bank, Australia . As such, the data presented in the annual financial statements of the business entity is simple to understand yet in-depth in details . As such, the understandability is a definite characteristic of the management of the business entity. These attributes has been essential for the business enterprise in the implementation of effective financial policies. For the purpose of measurement in accounting, the fair value of accounting is used to assess the assets and the liabilities of the organization as per the organizational goals and the objectives. In this regard, it can be stated that the fair value of measurement in accounting can be used in determining the actual worth of the assets and the liabilities in the business organization. Commonwealth Bank, Australia has been able to assess the existing liabilities as well as the assets of the organization as per the existing market condition in the domestic as well as the International market. According to Deegan (2013), the fair value accounting in the business entity has been an influencing factors   in determining the exact financial position of a business entity. The fair value accounting of the business entity   asists the business   organization to make effective   financial strategies   of   the business   entity. Therefore, the value of the assets would be ascertaine d as per their current market value.   The recognition criteria refer to the factors on which the identification of assets and the liabilities depends, in the context of Commonwealth Bank, Australia. The Commonwealth Bank , Australia has been recognized the asset as well as the liability of the business entity in, changes in equity as well as the expenses of the business enterprise facilitating authenticity and transparency in the annual financial statements of the business enterprise. Therefore, it shall assist the business enterprise in enhancing the cost of the organization as well as enhancing the changes in the business organization. In the recognition criteria, the probability in the inflow or the outflow of cash in the business organization for a particular period of time shall have to be analyzed in the attainment of the organizational goals and the objectives of the business enterprise. Miller and Power (2013) stated that the following two existing standards - IAS 1 Presentation of the Financial Statements and IAS 8 Accounting Policies, Changes in Accounting estimates and errors have assisted Common Wealth Bank Australia in adhering to the conceptual framework of the general-purpose financial accounting. These policies in the business entity shall help the business entity to strictly adhere to the general-purpose financial accounting and prepare detailed financial reports for the business enterprise. According to Freeman et al. (2014) the IAS 1 develops the basis of the financial statements in the year –ended annual reports of the entity . These accounting statements provide the faithful representation of the transactions as well as events and conditions of the business entity. The existing inconsistencies in the existing conceptual framework shall have to be eliminated by the IAS 18 accounting standards. According to Deegan (2012), the framework states that the asset and the liabilities of the organization shall have to be recognized through the expected future benefits of the organization. In the recent years, the brand has faced discrepancies in the recording as well as the assessment of the financial transactions of the business entity. In addition, the brand has developed the necessary measures to overcome the existing discrepancies and facilitate the development of the financial policies of the business entity. The Common Wealth Bank, Australia has implemented effective internal accounting policies of the business organization. Auditing has been a pertinent accounting tool for the business entity in frequent monitoring of the financial statements in the business entity. This has ensured that the financial statements in the annual reports of the busine ss organization shall reflect the existing financial position of the business organization. Bonin (2013) stated that internal auditing is an effective part of the general-purpose financial accounting of the business organization. Therefore, the existing inconsistencies in the annual reports of the organization would have to be assessed through the internal control measures in the organization. As per the conceptual framework in the General Purpose Financial Accounting the assets and the liabilities of the organization would be recognized if the future economic benefits comes or flow out of the organization. In this regard, it can be stated that the IASB emphasis uniforms academic guidelines and the policies of the business entity. As such, the management of the business entity has been responding appropriately in overcoming any discrepancies or threats for the business entity. As such, this has assisted the business entity to strictly adhere to the conceptual framework of the business entity. Horngren et al. (2013) mentioned that financial reporting refers to development of the external financial statements consisting of balance sheet, statement of cash flows and the stockholders equity and the notes to the financial statements present in the annual report of the organization. Thus, it can be said that the stakeholders of the business organization has to receive updated financial information about the business entity. As such, this shall assist the investors to acquire the necessary financial data and make informed investment and financial decisions for the business entity. The financial reporting is an essential aspect of the operational as well as the financial decisions of the business. As such, the business entity has been making pertinent efforts in adhering to the conceptual framework of the General Purpose Financial Accounting. According to Bebbington et al. (2014), the business entity has to make the necessary measures in the development of the goals and the objec tives of the business entity. Henderson et al. (2015) stated that the business entity has taken measures in the recognition of the intangible assets of the organization. In this regard, it can be stated that the management of the business organization has also recognized bad debt as well as the provision of bad debt in the organization. In addition, the recognition of revenue expenses in the business entity is another pertinent part of the General Purpose Financial Accounting in the business organization. The financial reporting deals in the disclosure of the financial data to the management as well as the public. According to Christensen et al. (2016), the financial reporting can have to be issued in the quarterly as well as the monthly basis. As such, the Commonwealth Bank Australia has been reporting to the existing shareholders of the business organization through the strict financial reporting guidelines. Horngren et al. (2013) stated that the security and the exchange commission (SEC) in the business enterprise is an essential part of the financial reporting policies of the business entity. As per the guidelines of the general Purpose financial accounting, the shareholders, potential investors and the consumers and the government of the business organization are the parties that shall benefit from financial re porting .Thus, Commonwealth Bank, Australia adheres to the General Purpose financial accounting in developing the organizational policies and strategies. It can be said that Commonwealth Bank Australia has taken pertinent efforts in adhering to the conceptual Framework in the General Purpose Financial Accounting. The brand has taken measures in the establishment of operational and financial strategies for Commonwealth Bank Australia. However, the internal auditing is an effective tool for the business entity in assessing the financial situation of the business enterprise and recognizing the existing discrepancies in the financial system of business enterprise. The Commonwealth Bank, Australia has been adhering to the general-purpose financial accounting and measure the equity, asset, liability and income as well as the revenues of the organization. The brand strictly adheres to the conceptual framework in the context of the reporting of the financial statements to the business entity. The Commonwealth Bank, Australia conducts financial reporting in quarterly or on a annual basis The recognition criteria refer to the recognition of the assets and liability of the organization that result in the inflow and outflow of the revenue in the organization. The fair value of accounting in the business entity relates to the assessment of the assets as per their existing market value. The Commonwealth Bank, Australia has been in a strong financial position in the recent years. The data extracted from the financial annual reports relates to the measurement of the assets, liabilities as well as the income and the recognition of the incomes and the revenue of the organization and indicates the financial strength of the entity when compared to the substitute brands in the market. In the coming years it can be expected that the business entity shall acquire a greater market share in the domestic and global market. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014. Sustainability accounting and accountability. Routledge. Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media. Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media. Christensen, H.B., Nikolaev, V.V. and Wittenbergà ¢Ã¢â€š ¬Ã‚ Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research, 54(2), pp.397-435. Commbank 2016 Available at: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/pdfs/annual-reports/cba-annual-report-30%20June-2015.pdf [Accessed 3 Sep. 2016]. Cortesi, A., Tettamanzi, P., Scaccabarozzi, U., Spertini, I. and Castoldi, S., 2015. Advanced Financial Accounting: Financial Statement Analysis–Accounting Issues–Group Accounts. EGEA spa. Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia. Deegan, C., 2012. Australian financial accounting. McGraw-Hill Education Australia. DRURY, C.M., 2013. Management and cost accounting. Springer. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Fiolleau, K.J., Hoang, K.J. and Pomeroy, B., 2013. Communications with Audit Committees: How Do Auditors Decide How Much Information to Provide about Management’s Accounting Practices?. Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: theory and practice.JJpaejournal Of Public Affairs Education Volume 20 Number 3, p.441. Groot, T. and Selto, F., 2013. Advanced management accounting. Pearson Higher Ed. Harrison, J.S. and Van der Laan Smith, J., 2015. Responsible accounting for stakeholders. Journal of Management Studies, 52(7), pp.935-960. Hassard, J. and Pym, D. eds., 2012. The theory and philosophy of organizations: critical issues and new perspectives. Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Jones, S. ed., 2015. The routledge companion to financial accounting theory. Routledge. Lee, T.A. and Parker, R.H., 2013. Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) (Vol. 50). Routledge. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), pp.557-605. Zimmerman, J.L., 2013. Myth: External financial reporting quality has a first-order effect on firm value. Accounting Horizons, 27(4), pp.887-894.