Management Accounting Essay Example | Topics and Well Written Essays - 3000 words

Management Accounting - Essay Example Many individual country studies have been done on the national management accounting practices all over the world (Broomwitch and Wang, 1991; Amat et al, 1994 etc). However, the investor confidence has been deteriorating internationally in the accounting process because of the widespread occurrences of creative accounting and scandal. These two common events have created serious concerns among the investors globally. This has changed the image of management accounting as an objective discipline and showed the political nature of accounting. Many individual country case studies have been done to evaluate the existing management accounting practices globally (Broomwitch and Wang, 1991; Amat et al, 1994; Adlegan, 2000). Given this background, this essay critically evaluates the subjectivity of management accounting and the various images and practice that have shaped the subjectivity debate. The organization of the essay is given below. Section 2 discusses the debate regarding convergen ce to IFRS and true and fair value concept. Section 3 discusses the creative accounting in detail. Section 4 concludes the essay. 2. ... It is argued that the convergence of national accounting standards and IFRS has advantages like internationally comparable financial information with high quality. Moreover, it is supposed to obtain other benefits of globalization (Purvis et al, 1991). At the same time, this has created serious concerns in many nations also in spite of the above-mentioned benefits of financial reporting under IFRS. The main reason for this concern is that though it has many advantages, it may sometimes avoid country-specific interests (Barton, 1999). The internationalization can lead to the emergence of many account setting bodies which can have their own specific interests that can be in conflict with the interests of a particular nation. These groups can have the dominating power in such cases and the specific interests of a nation can be ignored. This has been a debatable issue in the recent years. IFRS has many major requirements, among which the main is the need for fair value reporting of their financial matters by the public companies in their financial statements. Based on this approach, the exchange price estimates need to be the basis for the asset and liability measurement in some cases. These prices need to be in a transaction at present and between parties who are not associated with each other and are known (Landsman, 2006; Ryan, 2008). However, this approach has raised many questions among the different scholars later. There have been many concerns regarding the fair value approach. In case of illiquid markets, the fair values can be obtained only by adjusting for illiquidity. Here, the market to market values or market to model values will be the adjustment done for estimation of fair values (Landsman, 2006).

Poverty and Child Abuse Term Paper Example | Topics and Well Written Essays - 1750 words

Poverty and Child Abuse - Term Paper Example The poverty problem is a dilemma which gives rise to child sexual abuse since the families are not concerned about child protection. The way children are maltreated, misuse, and neglect have many times escorted them to the vulnerability of child abuse. However in the United States, child abuse is not a new issue, since children have been the subject of various types of abuse for decades, therefore concern for abused children now demands action from private citizens as well as the government. Despite the existence and active participation of child welfare programs, child abuse is a common problem confronted by the United States. One reason for the widespread of this quandary is the fact that economic resources and political structure varies according to the social determinants for people who live in urban and rural regions (Kenney et al, 2001, p. xv). Child abuse some decades ago was seen as a problem of physical battering and the deliberate intention to harm the child, mainly by parents. It was in the 1970s that the meaning of the term child abuse expanded to include not only physical harm of the child, but also sexual or emotional maltreatment by parents or caretakers since abuse does not have to be deliberate infliction, but can also take the form of omission to act resulting in neglect of the child's needs. The main concern pertains to what our communities consider as child abuse, for example in many community cases in the professional consensus in the United States it was a concern as to what constitutes abuse or neglect of a child. When analyzed on the basis of community research it was found that all agreed to consider a child with fractured bones from repeated beatings as 'abused', while a child who is not given the minimum amount of food, clothing, or attention necessary for survival or a young child left unfed in a room as neglected. There were various class perspectives on maltreatment which exist between the extreme cases of child abuse and neglect, however there is a wide range of situations on which there is often disagreement about what constitutes emotional or physical abuse. These vary according to class as poor class more moderately defines what is entailed in sexual or physical abuse. Child abuse possesses three main types and has been so deeply embedded in our society that most of us are not even aware of how it disrupts our social determinants of living standards. Traditional child rearing practices and inappropriate child maltreatment with lack of monetary, organizational and informational resources addresses the problem with greater cause. Verbal Child abuse Based on cruelty or unjustified punishment, verbal abuse entails direct enforcement of exposure to punishment or permitting of a child to suffer resulting in an unjustifiable physical pain or mental suffering. Often called as emotional or psychological child abuse is the most common found in almost every class. Families usually neglect such mental or emotional suffering of their children and do not intend to report or view it as a serious issue, verbal abuse is not considered to be reported, but may be reported. Many families consider it

Personal Statement Adjust(including) Essay Example | Topics and Well Written Essays - 1000 words - 2

Personal Statement Adjust(including) - Essay Example At that moment, it dawned on me that the most effective way to capture anyone’s attention is via proper communication. My brother had limited vocabulary and did not comprehend much verbal communication but he was able to relate with the show because it spoke his ‘language’. The various presentations of communication caught my interest and have become my passion from then on. The development of communication is a process. I know that to improve my understanding of the process, I have to get involved with different activities that would improve my communication skills. Therefore, I read numerous books, watched many TV shows and enrolled in public speaking courses. During one of my classes at Foothill College, I had my first public speaking experience in front of fifty people which was very memorable. Although I felt nervous about everything, I did my best to focus on my speech. When I saw that my audiences were paying full attention to me, I felt confident and perha ps delivered my speech well because I received a hearty applause when I finished. Going back to Sharma, he said in his book, â€Å"The Monk who sold His Ferrari† that â€Å"the tragedy of life is not death but what we let die in us while we live†. ... As a Christian, I saw it was a great chance for me to serve God by delivering His message through the character I portrayed in the play. The experience further caused a great impact on my understanding about communication and caused a stronger passion for it. Moreover, I landed the position of secretary of the college’s Environment Club. With the extensive communication the job required of me, I learned to associate with different cultures and people from all walks of life. Communication is important but it should not be limited to simply expressing one’s self. People should learn to effectively communicate to highly benefit from the process. However, there are a lot of people who are communicating but not well enough in order to truly understand each other. There are many aspects of communication that need to be researched on and I believe that it should be a continuing process. With the technological advancements, other manners of communication are constantly being di scovered therefore, there is really a need to do more studies about the subject matter. In line with this and my interests, I look forward to being trained by the University of California. Accomplishments are both challenging and fulfilling. They bring hardships that may seem to burden people through the process but the difficulties serve as the very molds that shape a person. From experience, I learned things the hard way but I treasure them because the difficulties I have been through are what made me stronger and better. When I was in high school, I was honored to be selected by the principal to lead a team participating in the 2011 Hong Kong Drama Festival. I was also an actor, director and screenwriter. When I was informed about my role, I was hesitant to

Power integrations Research Paper Example | Topics and Well Written Essays - 3000 words

Power integrations - Research Paper Example Identify and discuss the marketing and distribution channels used to communicate and deliver value to their business customers 8 8.What is the industrial network developed by the company to support their business customers? 9 Part 4 9 9.Describe the marketing strategy used by the suppliers to reach the different segment of customers 9 10.How does the company segment their business customers and create value for each segment? 10 11.Describe each segment and the relevant relationship type and communication activities for each segment. 10 Part 5 11 12.Describe the types of relationships that can be developed with business customers and identify the key communication strategies that are relevant to each relationship approach 11 13.Describe the sales management approach used by the company to build relationship 12 14.Analyse the channel and sales management the company uses to deliver services and value 12 Part 6 13 15.How business customer does perceive cost, benefits and price in evalua ting a product/services offer from a supplier? 13 Part 7 14 17.Discuss how the company uses the business marketing mix to create a competitive advantage and deliver value 14 Reference 16 Part 1 1. Analyze the buying process used by different segments of business customers. ... mpanies accounted for more than 62% of the global power supply revenues, while the captive manufacturers accounted for the remaining 38% of the revenue of the company. While the total number of manufacturers of power supplies exceeded 1000, there were only 30 power supply companies whose yearly revenues exceeded $100 million, while another three quarters yielded less than $5 million of revenue every year. The manufacturer sales of the AC/DC converter power supplies accounted for a total of $11.2 billion in the year 2001. The yearly shipment of new internal and external AC/DC power supplies totalled around 1 billion units in the same year. The custom power supplies were designed for specific applications and the standard power supplies were designed for meeting multiple applications. 2. Discuss the key factors that will affect the buying process and decisions for a business customer One of the important characteristic of business customers is the buying process and the decision making process. The organisational buying decision or the behaviour is often termed as the â€Å"decision making process† through which formal organisation tends to establish the required needs for the required products as well as services and in addition identify and evaluate and finally choose from the desired brand and suppliers. Thus two key factors of buying behaviour include the actors of exchange and the nature of exchange. The actors are the formal organisations and as a result the buying process is very complex. The number of members in the buying decision centre often varies and the role of the manger shift which depends on the buying decision and various stages of the buying decisions. Secondly the exchange volume and power in the B2B exchange differs from the individual buying decision

The Insider Movie Review Example | Topics and Well Written Essays - 250 words

The Insider - Movie Review Example Bergman attempts to persuade Wigand to feel free to share the knowledge about the secrets of the tobacco industry. Eventually, Wigand trusts Bergman and Mike Wallace interview him while risking arrest for contempt of court. Wigand has to ensure he maintains his crumbling family life amid glaring lawsuits, as well as, death threats. The CEOs of the Big Tobacco might get away with perjury after compromising Bergman. The Insider is a breathtaking film that elicits feelings of shock as the top management attempt to compromise the secrets of the industry, which have direct effects on the health of the public. The film covers a primary public health issue that relates to the corporate power and tobacco, hazardous product. The film features the critical design and composition of the tobacco that depicts the less concern of the tobacco industry about the harmful elements in the product (Mann). The company is unwilling to recall the product after the tobacco poses a health risk to the public. The investigative journalism has played an enormous role in exposing the threats that the tobacco industry poses to the public by failing to ensure the products are safe for the human consumption. Such a failure is a serious health risk, and tobacco industry should not compromise the standard of the

Sport Utility Vehicle and Mercedes Essay Example for Free

Sport Utility Vehicle and Mercedes Essay 1. What is the decision facing Mercedes? Mercedes must determine how to market the BlueHybrid and the so-called mild hybrid the ML450 to the United States market, while competing with Toyota and Honda. Mercedes also needs to be concerned with making sure that they keep their existing customers, while transitioning into the green marketplace. 2. What factors are most important in understanding this decision situation? Consumers are attracted to Mercedes-Benz for the vehicles’ luxury, design, safety, and powerful engines that have excellent handling and acceleration. The performance that Mercedes is known for must not be lost in a hybrid or of a mild hybrid. The marketers need to ensure that all the reasons that consumers are attracted to Mercedes stay the same and maybe even add a bit of â€Å"green† to it. However, customers are not going to want to pay $80,000 to $90,000 for a hybrid SUV that shutters when transitioning from gas to electric. 3. What are the alternatives? Mercedes must determine how it is going to represent its brand. Is it the well known for fast well built cars with little concern for family vehicles and gas mileage or will they blend the two and use their â€Å"brand† to bring new people and existing customers to a green vehicle with the newly developed lithium-ion battery? 4. What are the decisions you recommend? I think that the challenge of Mercedes is that they are so well know for crafting excellent vehicles that when considering branching out into new technology with a new market potential, with expansion of American facilities, there creeps in the decline of the brand. What if the hybrids and mild-hybrid fail? What will it do to the brand? I recommend that Mercedes enter into the SUV marketing with this hybrid technology on a low-scale, marketing to the environmentally green customer and see what the response is, as well as the performance of the vehicles. 5. What are some of the ways to implement your recommendations? Mercedes has to ensure that the market research shows the consumer desire to match in order to introduce a hybrid luxury SUV to the United States market. Marketers must target the most viable customer base that will be thought to purchase the luxury SUVs. Mercedes will need to use its branding in commercials, television shows and the standard billboards around town to get the vehicles into the public’s awareness. Bibliography Michael Levens (2012). Marketing: Defined, Explained, Applied, Second Edition (text and case book).

The Desktop Publishing DTP Computer Science Essay

The Desktop Publishing DTP Computer Science Essay Refers to the use of computers to design and publish books, brochures, newsletters, magazines and other printed pieces. DTP is really a combination of several different processes including word processing, graphic design, information design, output and pre-press technologies, and sometimes image manipulation. DTP centers around a page layout program. Typically, a layout program is used to import Texts created in word processing programs; Charts and graphs from Spreadsheet programs; drawings and illustrations created in CAD, Drawing or paint program is then used to combine and arrange them all on a page. It is this ability to manipulate so many different items and control how they are used that makes layout software so popular and useful. However, modern word processors also have publishing capabilities, meaning the line separating such programs from DTP software is becoming less clear. in general, though, powerful new publishing systems use high-quality scalable fonts and give you control over typographic features such as Kerning(adjusting the spaces between letters to achieve even, consistent spacing). Another key feature of DTP software is text flow the ability to put text around graphic objects in a variety of ways. Once composed, DTP documents are printers on a laser printer or on a high resolution imageaetter. for transfer to a commercial printer, their native page layout format (such as Adobe inDesing or QuarkXpress) or as PDF files. PDF stands for Portable Document Format and allows people to view, search and print documents exactly as the publisher intended, you don ´t need to have the software and the fonts used to create it. History Desktop publishing began in 1985 with the introduction of  Mac Publisher, the first  WYSIWYG  layout program, which ran on the original 128K  Macintosh  computer. (Desktop  typesetting, with only limited page makeup facilities, had arrived in 1978-9 with the introduction of   Text, and was extended in the early 1980s by  Latex.) The DTP market exploded in 1985 with the introduction in January of the  Apple  LaserWriter  printer, and later in July with the introduction of  PageMaker  software from  Aldus  which rapidly became the DTP industry standard software. The ability to create  WYSIWYG  page layouts on screen and then  print  pages at crisp 300  dpi  resolution was revolutionary for both the typesetting industry and the personal computer industry. Newspapers and other print publications made the move to DTP-based programs from older layout systems like  Atex  and other such programs in the early 1980s. The term desktop publishing is attributed to  Aldus Corporation  founder  Paul Brainerd[1], who sought a marketing catch-phrase to describe the small size and relative affordability of this suite of products in contrast to the expensive commercial  phototypesetting  equipment of the day. By the standards of today, early desktop publishing was a primitive affair. Users of the PageMaker-LaserWriter-Macintosh 512K system endured frequent software crashes, the Macs tiny 512 x 342 1-bit black and white screen, the inability to control  letter spacing,  kerning  (the addition or removal of space between individual characters in a piece of typeset text to improve its appearance or alter its fit) and other  typographic features, and discrepancies between the screen display and printed output. However, it was a revolutionary combination at the time, and was received with considerable acclaim. Behind-the-scenes technologies developed by  Adobe Systems  set the foundation for professional desktop publishing applications. The LaserWriter and LaserWriter Plus printers included high quality, scalable Adobe  PostScript-fonts built into their  ROM  memory. The LaserWriters  PostScript  capability allowed publication designers to proof files on a local printer then print the same file at DTP  service bureaus  using  optical resolution  600+ ppi PostScript-printers such as those from  Linotronic. Later, the  Macintosh II  was released which was much more suitable for desktop publishing because of its larger, color screen, support for multiple displays, greater RAM capacity and its  SCSI  storage interface which allowed fast, high-capacity hard drives to be attached to the system. Although Macintosh-based systems would continue to dominate the market, in 1986, the  GEM-based  Ventura Publisher  was introduced for  MS-DOS  computers. While PageMakers pasteboard metaphor closely simulated the process of creating layouts manually, Ventura Publisher automated the layout process through its use of tags/style sheets  and automatically generated indices and other body matter. This made it suitable for manuals and other long-format documents. Desktop publishing moved into the home market in 1986 with  Professional Page  for the  Amiga,  Publishing Partner  (now Page Stream) for the  Atari ST, GSTs  Timeworks Publisher  on the PC and Atari ST and  Calamus  for the  Atari TT030. Even for 8-bit computers like the  Apple II  and  Commodore 64  software was published: Home Publisher,  The Newsroom  and  geo Publish. During these early years, desktop publishing acquired a bad reputation from untrained users who created poorly-organized  ransom note effect  layouts criticisms that would be levied again against early  web  publishers a decade later. However, some were able to realize truly professional results. For example,  .info magazine  became the very first desktop-published, full-color, newsstand magazine in the last quarter of 1986, using a combination of Commodore  Amiga  computers, Professional Page desktop publishing software, and an  Agfa  Graphics typesetter.[2] Often considered a primary skill, increased accessibility to more user-friendly DTP software has made DTP a secondary skill to  art direction,  graphic design,  denvelopment, marketing,  administrative careers  and advanced high school literacy in thriving economies. DTP skill levels range from what may be learned in a few hours (e.g. learning how to put clip art in a word processor) to what requires a college education and years of experience (e.g.  advertising agency  positions). The discipline of DTP skills range from technical skills such as  prepress production  and  programming  to creative skills such as  communication design  and  graphic image development. Terminology There are two types of pages in desktop publishing,  electronic pages  and virtual paper pages to be printed on  physical paper pages. All computerized documents are technically electronic, which are limited in size only by  computer memory  or  computer data storage  space. Virtual paper pages will ultimately be  printed, and therefore require paper parameters that coincide with  international standard physical paper sizes  such as A4, letter, etc., if not custom sizes for trimming. Some desktop publishing programs allow custom sizes designated for large format printing used in  posters,  billboards  and  trade show displays. A virtual page for printing has a predesignated size of virtual printing material and can be viewed on a monitor in  WYSIWYG  format. Each page for printing has trim sizes (edge of paper) and a printable area if  bleed printing  is not possible as is the case with most  desktop printers. A  web page  is an example of an electronic page that is not constrained by virtual paper parameters. Most electronic pages may be dynamically re-sized, causing either the  content  to scale in size with the page or causing the  content to re-flow. Master pages are templates used to automatically copy or link elements and graphic design styles to some or all the pages of a multipage document. Linked elements can be modified without having to change each instance of an element on pages that use the same element. Master pages can also be used to apply graphic design styles to automatic page numbering. Page layout  is the process by which the elements are laid on the page orderly, aesthetically, and precisely. Main types of components to be laid out on a page include  text, linkedimages  that can only be modified as an external source, and embedded images that may be modified with the layout application software. Some embedded images are  rendered  in the application software, while others can be placed from an external source image file. Text may be  keyed  into the layout, placed, or (with  database publishing  applications) linked to an external source of text which allows multiple editors to develop a document at the same time. Graphic design styles such as color, transparency, and filters, may also be applied to layout elements.  Typography  styles may be applied to text automatically with  style sheets. Some layout programs include style sheets for images in addition to text. Graphic styles for images may be border shapes, colors, transparency, filters, and a parameter designating the way text flows around the object called wraparound or runaround. Comparisons With word processing While desktop publishing software still provides extensive features necessary for print publishing, modern word processors now have publishing capabilities beyond those of many older DTP applications, blurring the line between  word processing  and desktop publishing. In the early days of  graphical user interfaces, DTP software was in a class of its own when compared to the fairly Spartan word processing applications of the time. Programs such as Word Perfect  and  WordStar  were still mainly text-based and offered little in the way of page layout, other than perhaps margins and line spacing. On the other hand, word processing software was necessary for features like indexing and spell checking, features that are common in many applications today. As computers and operating systems have become more powerful, vendors have sought to provide users with a single application platform that can meet all needs. With other electronic layout software In modern usage, DTP is not generally said to include tools such as  TeX  or  troff, though both can easily be used on a modern desktop system and are standard with many  Unix-like operating systems and readily available for other systems. The key difference between electronic  typesetting  software and DTP software is that DTP software is generally interactive and WYSIWYG  in design, while older electronic typesetting software tends to operate in  batch mode, requiring the user to enter the processing programs markup language manually without a direct visualization of the finished product. The older style of typesetting software occupies a substantial but shrinking niche in  technical writing  and textbook publication; however, since much software in this genre is freely available, it can be more cost-effective than the professionally-oriented DTP systems. It is also particularly suitable for corporate newsletters or other applications where consistent, automated layout is important. One of the early and comprehensive reference books on the art of Desktop Publishing is Desktop Publishing For Everyone by K.S.V. Menon. This publication deals with virtually every facet of publishing and nearly all tools available as at the time of the publishing of this book in the year 2000. It is currently out of print. There is some overlap between desktop publishing and what is known as  Hypermedia  publishing (i.e. Web design, Kiosk, CD-ROM). Many graphical  HTML editors  such as  Microsoft FrontPage  and  Adobe Dreamweaver  use a layout engine similar to a DTP program. However, some Web designers still prefer to write HTML without the assistance of a WYSIWYG editor, and only resort to such software, if at all, solely for complex layout that cannot easily be rendered in hand-written HTML code. DTP applications Adobe FrameMaker Adobe InDesign Adobe PageMaker CorelDRAW Corel Ventura iStudio Publisher Microsoft Office Publisher OpenOffice PageStream  (used to be Publishing Partner) QuarkXPress Ready,Set,Go Scribus Serif page plus