The Quran Essays

The Quran Essays The Quran Paper The Quran Paper Quranic revelations are regarded by Muslims as the words of God, intended to correct any errors or differences in previous holy books such as the Old and New Testaments. The Quran specifically mentions that Muhammad was the messenger to the whole of mankind, and that he is the last messenger to be sent. The Quran is the final message that reiterates the basic religion God ordained for the Jews and the Christians, as well as the Muslims. Muslims also believe that the book was sent down to human kind in order to put everything into the correct perspective or position. The Quran was revealed to the Prophet Muhammad by God in Arabic. The Quran is regarded by Muslims as a book of signs not science although the Quran contains many scientific statements in various topics including embryology and the creation of the earth. The Qur’an teaches that everyone is equal in the sight of God regardless of their skin colour or their background. The Qur’an calls everyone to tawheed (oneness of God) and that there will be a time in which every human will be accountable for their action. Muslims believe that the Quran is different from all other books in ways that are impossible for any other book to be, such that similar texts cannot be written by humans. The Quran itself challenges any who disagree with its divine origin to produce a text of a miraculous nature. Scholars of Islam believe that its poetic form is unique and of a fashion that cannot be written by humans. There are 114 chapters in the Quran, which is written in the Arabic language. Out of the 114 chapters, 86 were revealed in the twelve years that the Prophet lived in Mecca after the revelation. The other 28 chapters were revealed in Medina. The longest chapter of the Quran is Surah Baqarah (The Cow) with 286 verses and the shortest is Surah Al-Kauthar (abundance) which has 3 verses. The Quran is sometimes divided into 30 roughly equal parts, known as ‘juz. These divisions make it easier for Muslims to read the Quran during the course of a month and many will read one juz each day, particularly during the month of Ramadan. Translations of the Quran exist in over 40 languages but Muslims are still taught to learn and recite it in Arabic, even if this is not their native language and they cannot converse in it. Translations are also considered by most Muslims as new versions of the book, rather than as translations in the conventional sense. In my opinion the Qur’an is a unique book due to the scientific statements which have been discovered recently using advanced technology. Beside that the Quran is also unique because of the structure and accuracy. One of the most remarkable things about the Quran is that it’s still the same book for the past 1400 years.

Shelf Life of Chlorine Bleach and How to Maximize It

Shelf Life of Chlorine Bleach and How to Maximize It Bleach is one of those household chemicals that loses its activity over time. It doesnt matter whether or not the bleach container has been opened or not. Temperature is the primary factor affecting how long bleach remains active. According to Cloroxâ„ ¢, the amount of hypochlorite that is added to their bleach depends on the season in which it is manufactured, because temperature affects the decomposition rate of sodium hypochlorite. So, more hypochlorite is added to bleach made in the summer than in cooler months. Clorox aims to maintain a 6% hypochlorite concentration for at least six months after the manufacturing date, assuming the bleach is stored around 70Â °F. It takes about 4-8 weeks from the time chlorine bleach is made to when it gets to a store so that you can buy it to take home. This leaves you 3-5 months where the bleach is at the effectiveness level stated on its label. Does this mean bleach is useless after 3-5 months? No, because you probably dont need 6% hypochlorite for laundry and home disinfection. The 6% hypochlorite level is an EPA disinfection standard. If you store your bleach where it can get warmer than 70Â °F, like 90Â °F, the bleach is still effective for around three months. How Long Is Bleach Good? So, when you buy a bottle of bleach, it has a shelf life. The bleach will be highly effective for around 6 months and fine for home use for around 9 months. Clorox recommends replacing any bottle of bleach that is over a year old. Another way to tell if your bleach is expired is to note its odor. Dont open the bottle and take a whiff! The human sense of smell is sensitive to bleach, so you should be able to smell it as soon as you pour it from its container. If you dont smell any bleach, its likely most of the product has decomposed into salt and water. Replace it with a fresh bottle. Maximizing the Bleach Shelf Life If you want bleach to remain as effective as possible for as long as possible, avoid storing it in extremely hot or freezing conditions. Generally, this means its better to store a bottle of bleach in a cabinet inside the house, which has a relatively stable room temperature, as opposed to a garage or outside storage shed. Bleach is sold in an opaque container. Dont switch it out for a clear container because exposure to light will degrade the chemical more quickly. Like other hazardous chemicals, make sure its kept away from children and pets. Its also a good idea to store bleach away from other household cleaners because it can react with many of them to release toxic fumes.

Reflective Journal Coursework Example | Topics and Well Written Essays - 500 words

Reflective Journal - Coursework Example I considered the legal and ethical aspects that surround physician aid-in-dying before responding to the patient. Though I understood the patient’s tribulations, I was also wary of the complexities in the patient’s request. In a respectful and caring way, I explored the request to understand its origin and established potential interventions to alleviate the motivators of the request. The patient was clearly depressed and hence I opted to counsel her proposed palliative care and hospice as potential and effective alternatives. After 2 days of counseling, continued family support, and assistance from a palliative care specialist, the patient dropped the physician aid-in-dying request. The clinical experience was positive in that it reminded me of the significance of counseling in handling the elderly and terminally ill patients. The physical, mental, social, and spiritual suffering experienced by such patients leads to depression that may compel patients to request for the ethically and legally controversial physician aid-in-dying (Plaisted, 2013). Counselors, supportive families, and palliative care specialists can help in nursing elderly and terminally ill patients. However, the clinical experience was negative since it manifested how patients disregard medications, make irrational decisions, and give up on nursing care for terminal illness. This jeopardizes the capacity to manage terminal illness. Indeed, physician aid-in-dying request demeans many effective alternatives that can ease terminal suffering and guarantee long life (Plaisted, 2013). I would have made the situation better by recommending frequent counseling sessions for the patient since it was clear he would spend a long time in our hospital. Moreover, I would have consulted professional colleagues regarding physician aid-in-dying. Indeed, other professional colleagues would have helped in addressing most of the patient’s issues. For instance, palliative

Psychological Case Study Essay Example | Topics and Well Written Essays - 1500 words

Psychological Case Study - Essay Example Background of The Case Jen was referred for psychological counseling by her teachers. Jen was a disciplined student and was very good at her studies. She never missed her school and was always prompt in doing her home work. Her performance at school was progressing day by day. She was quiet and docile by nature. However, at the same time, the social aspect of her personality was not flowering. Her parents had realized that her quiet nature and her habit of being alone had increased in past few months. With every passing day, Jen was becoming more and more private. Her friend circle was becoming smaller and she refused to mix with people. Her relationship with her siblings was also getting affected. She avoided playing with her siblings giving a reason of home work and studies. When the family had guests or relatives coming, Jen used to get worried. She avoided coming in front of people and gave one word answers when she was asked something. This behavior became consistent and Jen sta rted getting into a cocoon. Initially, her parents did not pay much attention as her performance in studies and at school was consistently good. However, they found that her social interactions and her interaction with the family members were decreasing day by day. Jen’s mother was worried as the number of phone calls from her friends started decreasing and her behavior with her siblings had changed a lot. Jen’s mother decided to take help of her teachers before Jen’s social behavior worsened. Hence, she contacted Jen’s teachers to discuss the changes in Jen’s behavior and personality. Jen’s teachers told Jen’s mother that even they had recognized a change in her behavior pattern. Even though Jen was consistent in her studies, her social behavior was changing dramatically. They told her mother that she has stopped participating in games and extra curricular activities. Her interactions with teachers and students in the class had also decreased to a great extend. She had become shy and aloof. The teachers also said that Jen used to ask lots of questions regarding her studies in the class. However, lately she had stopped even that. After talking to her mother, Jen’s teacher realized that Jen’s behavior was becoming threat to her progress and growth. Hence, after consulting her mother, Jen’s teacher referred her to the school counselor. Deeper study of Jen’s behavior and personality pattern revealed that Jen’s problem was related to her social life. Her fears related to social interaction were turning her into an introvert person. Diagnosis Assessment Interview is one of the most effective and result oriented tool for diagnosis and assessment of mental disorder. Interview not only allows a proper flow of information regarding the client but also gives an opportunity to the counselor to gain client’s confidence and trust. Hence, in Jen’s case, the ‘Anxiety Disor der Interview Schedule for Children’ (ADIS-C) was utilized to understand the nature of the disorder (Kearney, 2005, p. 72). The questions were structured around Jen’s social behavior, her thoughts regarding her social relationships and interactions, her emotional and physical response to social presence and overall behavior pattern when she is in presence of other people. (Kearney, 2005, p.73). Another reason why ADIS-C was used for assessment was that it also included a version for parent interview (Kearney, 2005, p.

Summarise Risks of Assessment Essay Example for Free

Summarise Risks of Assessment Essay There are many different risks that you need to take into account when you are planning assessments. When dealing with anything that involves two separate parties there are many issues that could arise which could affect the intended outcome. When training students there are risks that surround the level of commitment that the student has to the course they are doing. If they are not enthusiastic about what they are learning, due to them potentially being forced into the learning environment could affect their level of work. This could then affect the whole assessment process. If the learner has no interest in the subject that they are learning then they may not keep their work up to date or attend their study days. To minimise the risk of that happening a clear and detailed explanation of the course and the expectations of the learner throughout the course period should be given to the learner when they sign up. Students that are not committed to learning are also a risk that could affect the whole assessment procedure. If a student does not want to commit to the learning process the chances of getting work in on time and study days attended is minimal. This will then affect the whole assessment process and risk the learner not having the correct units in on time and falling behind with their work. There are some literal risks that you could come across when going through the assessment process. The learners could have a negative view on learning and education due to previous experiences. They may have had experiences in the past that have influenced their views which could make the learning experience very hard for them, if they are negative towards learning this could make it hard for the other learners in the group. It could make study days hard if there is a negative attitude within the group setting, which could have an effect on the learning experience of others. The learners could have many different issues that could affect their assessment process, they could have personal issues that could create difficulties throughout the assessment process, and they could become ill and struggle to attend heir placements/settings. The learners could have an additional learning which could affect the work they produce or their understanding of the work that is being taught, this could then frustrate the learner with could result in the learner feeling they no longer want to continue with the course. As a tutor/assessor you have to have a good knowledge of all the learners within your groups so you can ensure that you are providing them with the support they need to complete the course effectively and on time. To enable you to do this you need to take the time to gain a knowledge and understanding of what level the learner is working at with regards to their functional/key skills, if they have any previous experience of the course subject that they are doing and what they want to achieve by doing the course. Ensure you read all the information gained by the training account manager is vital to the assessment process. When going through the assessment process you need to ensure that the learners have a relationship with you as a tutor, so they can feel comfortable speaking to you. They need to know that they can contact you for support and advice. By ensuring this you are improving the chances of the learners informing you if they are struggling with any work or if they have issues that may affect them completing their work or attending study days. Each learner has a tracker which help the tutor/assessor to keep track of the student’s progress, to ensure that the risks of complications and problems with the assessment process tutors need to be ensuring that they implement action plans for the learners as soon as they become behind on any of their work. This with allow the learner to have a clear picture of what is missing and expected of them to catch up with their work. It also enables the learner to see that you are aware of the work that is needed and how they are going to complete it to enable them to catch up. Planning throughout the assessment process is vital to ensuring that the learners achieve the goals that are set for them and to ensure that they know exactly what is expected of them in order to gain their qualification. Tutors/assessors need to ensure that they keep up to date with their plans and if anything on their original plan needs to be adjusted it is immediately, to reduce the risk of leaners becoming behind and struggling with any of their work. Ensuring that work that is handed in is marked and feedback is given as soon as possible is very important throughout the assessment process so the learners know how they are doing. They can see their progress which could potentially increase their confidence and self-esteem which could encourage them to work harder throughout their course.

Ludovico Ariosto :: Essays Papers

Ludovico Ariosto Ludovico Ariosto is considered by some as the greatest epic poet of the 16th century. He has been called the â€Å"Italian Homer† and is recognized as a great influence on the works of William Shakespeare. Ariosto was born on September 8, 1474 to Nicoli and Daria Ariosto. Nicoli was the governor of Reggio, which probably influenced his son’s choice of career. At an early age, Ariosto began to study law. Thus began his career in politics. From 1503 to 1517 he served at the court of the Cardinal Ippolito d’Estes as a courtier, ambassador, and administrator. In 1518 it is rumored that he fell out of the Cardinal’s favor, so he sought employment with the Cardinal’s brother, the Duke Alfonso of Ferrara. Ariosto made Ferrara his home for the remainder of his life. He moved on to govern the district of Garfagnana from 1522-1525. His greatest achievement while governing Garfagnana was riding it of the robber bands that had infested the area. Arou nd 1530 he married his mistress and love of his life, Alessandra Benucci. He died at Ferrara on June 6, 1533. GRAFICA Despite his long service in politics, Ariosto’s true passion was poetry. He dedicated over 20 years of his life to studying the works of Greek and Latin authors. Ariosto wrote satires, drama, and epics in the ancient form. The Latin influence can be best seen in his satiric works, which were written for the entertainment of the Cardinal. Ariosto was one of the earliest in a long chain of artists, poets, and writers who took inspiration from the Greek and Roman classics. For Ariosto poetry was more than just an art, it was an obsession, he spent many years revising and rewriting his poetry to achieve the perfect literal form. His son states, â€Å"He (Ariosto) was never satisfied with his verses, that he kept changing them again and again, and for this reason never remembered them (Chroche pg. 31).† His masterpiece, Orlando Furioso, took over 30 years to create a final draft. Orlando Furioso (The Mad Roland, Roland Enraged, The Crazy Orlando, etc.) is Ariostoâ₠¬â„¢s most recognized work. The poem is a continuation of Orlando Innamorato (Orlando in Love), written by Matteo Maria Boiardo. It is considered by some as the greatest literary work of the entire 16th century.

Finlands Education System Essay

â€Å"The Finland Phenomenon† a name given to Finland’s admired education system. It is listed as the most surprising school system in the world. Its success is intently watched by other countries. The assigned video â€Å"Finland’s Education Success† was documented by Tom Burridge of BBC World News America on April 6, 2010. Week four Reading Journal for English 101 was a writing assignment asking students if the system could be implemented in the United States. â€Å"Finland’s schools score consistently at the top of the world rankings yet the pupils have the fewest number of class hours in the developed world. The proof is in the results and Finland has an education system other countries should learn from and envy. The transformation of Finland’s education system began 40 years ago as a key component to an economic recovery plan. The educators had no idea it was so successful until the year 2000, when a standardized test was given to fifteen years old students. The results revealed the scores. The Finnish youth came out on top as the best readers in the world. Three years later the youth led the scores in math as well. â€Å"By 2006 Finland was first out of 57 countries. The Finnish answer to standardized testing has been to only give exams to small groups of students and to trust in teachers. In 1991 the National Board of Education closed its inspectorate. â€Å"Teachers in Finland design their own courses using a national curriculum as a guide and spend about eighty percent as much time leading classes as their U. S. counterparts do. † Finnish teachers have sufficient opportunity to plan lessons and collaborate with colleagues. â€Å"Teachers in Finland spend fewer hours at school and less time in the classroom than American teachers. In 1979 reformers decided that every teacher in Finland earn a fifth-year master’s degree in theory and practice at one of the eight state universities. From that time forward teachers were granted equal status with doctors and lawyers. Teaching programs were flooded with applicants not because the salaries were that high, but because respect made the job so attractive. Pasi Sahlberg a former physics teacher points out â€Å"We prepare children to learn how to learn and not how to take a test†. All children- clever or less so- were to be taught in the same classrooms, with lots of special teacher help available to make sure no child would be left behind. † Compulsory school in Finland doesn’t begin until children reach the age of seven. â€Å"Children learn better when they are ready. Why stress them out? † Finnish culture values childhood independence children get themselves to school by either walking or biking. Upon arrival at school, children remove their shoes to maintain a relaxed atmosphere. Finnish children spend far more time playing outside even in the depth of winter. The children can’t learn if they don’t play. The children must play† The Finnish children are provided with seventy-five minutes of recess a day compared to the average of twenty-seven for U. S children. Finnish schools don’t assign homework because it is assumed the task is mastered in the classroom. Children are also mandated to take lots of arts and crafts and learning by doing. This is a far cry from the U. S concentration on testing in reading and math since the enactment of No Child Left Behind in 2002. The focus in Finland is on the individual child. If a child is falling behind, the highly trained staff recognizes and addresses the issues to meet the child’s needs. Nearly thirty percent of the children in Finland receive some kind of special help during their first nine years in school. The true focus on education is â€Å"equal opportunity for all. † Finnish educators have a hard time understanding the United States’ fascination with standardized tests. â€Å"Americans like all these bars and graphs and colored charts. † ‘It’s nonsense. We know far more about the children than these tests can tell us. Finland has a culture of collaboration between schools, not competition. All schools perform at the same level and there is no status in attending a particular facility. Finland has no private schools and all Finland’s schools are publicly funded. It is surprising to know that Finland spends about thirty percent less per student to achieve their far superior educational outcomes. The people in the government agencies running the schools from the national officials to the local officials are educators, not business people, military leaders or career politicians. The United States has muddled along in the middle of the pack for the past decade. Government officials have attempted to introduce competition into public schools. President Obama’s Race to the Top initiative invites states to compete for federal dollars using tests and other methods to measure teachers, a philosophy that goes against everything the Finnish schools stand for. â€Å"If you only measure the statistics, you miss the human aspect. † Fortunately United States Federal policies continue to move away from the rigid certainties of the No Child Left Behind legislation. The law has set an unrealistic target for one hundred percent student proficiency in every school by 2014. I couldn’t agree more with the Finland approach to education. In order for the United States to come close to Finland’s success a major change would need to occur. A change I believe would take decades to complete. â€Å"The Finns have made it clear, that in any country, no matter its size or composition, there is much wisdom to minimizing testing and instead investing in broader curricula, smaller classes, and better training, pay and treatment of teachers. The United States should take heed. †

Company accounting ch1 tut working Essay

The board of directors has resolved to change the accounting policy for treatment of advertising expenditure. Previously, advertising expenditure has been expensed as incurred. Following extensive market research, the board has taken the view that benefits from advertising expenditure in the form of product awareness and increased sales will be received by the company over a 3-year period following the expenditure. Due to a recent fire and water damage to the company’s accounting records, details of advertising expenditure in prior years have been destroyed. Required: The board of directors has approached you for advice regarding the disclosures, if any, which are required for this change in accounting policy. As the change in accounting policy was voluntary, the provisions of paragraph 29 of AASB 108 are applicable as follows: the nature of the change  the reasons that applying the new accounting policy provides reliable and more relevant information to the extent practicable, the amount of the adjustment for the current and previous periods to each financial statement line item affected and, if applicable, the basic and diluted earnings per share the amount of the adjustment relating to periods prior to those presented to the extent practicable if retrospective application is impracticable, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy was applied. To comply with paragraph 29, the change in accounting policy note may be worded as follows (other variations are possible): The board of directors has resolved to change the accounting policy for  treatment of advertising expenditure. Previously, advertising expenditure had been expensed as incurred. However, following extensive market research, the board has taken the view that benefits from advertising expenditure in the form of product awareness and increased sales and will be received by the company over a 3 year period following the expenditure. Accordingly, the board believes the new accounting policy will provide reliable and more relevant information. Retrospective application of this change in accounting policy is impractical following a recent fire and water damage which has destroyed the company’s accounting records. Note, insufficient information was provided in the case study to determine: the amount of the adjustments for the current period to each financial statement line item affected; calculation of basic and diluted earnings per share; and how and from when the change in accounting policy was applied. Case Study 3 – Materiality Antelope Ltd is a catering company specialising in providing catering services to remote area mine sites. The company has operations in Australia but during the current year it acquired significant long-term contracts in Pakistan and Nigeria. AASB 8 Operating Segments requires entities to disclose material segment information but Antelope Ltd has failed to comply with this requirement Required: Discuss whether the non-disclosure of information about operations in Pakistan and Nigeria would be material. Information is material if its omission or misstatement would influence the economic decisions of users taken on the basis of the financial report (the Conceptual Framework, paragraph QC11). The non-disclosure of information relating the existence of long-term contracts in both Pakistan and Nigeria would be material to the users of Antelope’s financial statement. Both countries are politically and economically unstable so there is a significant risk that these operations could be disrupted exposing Antelope  Ltd to potential losses on the contracts and other losses if corporate employees are harmed or property is destroyed. Disclosing the information allows users to factor in such risks into their predictions about the company’s future performance and position and ensures an informed decision is made. Furthermore, paragraph 12 of AASB 1031 notes: In deciding whether an item or an aggregate of items is material, the size and nature of the omission or misstatement of the items usually need to be evaluated together. In particular circumstances, either the nature or the amount of an item or an aggregate of items could be the determining factor. For example: an entity expands its operations into a new segment which affects the assessment of the risks and opportunities facing the entity (paragraph 12(b)(iii)). Practice QuestionsQAEWRT QUESTION 12.1 NOTE: This solution is only one possibility. Students may use alternative or average base amounts. 1.Unrecorded creditor’s invoices These invoices understate Expenses (purchases and service related expenses) and Accounts Payable by $62 150. Base Amount Error as % of base Profit before tax $352 000 17.7% (62 150/352 000) Payables (current) 316 000 19.7% (62 150/316 000) As the error is greater than 10% of both base amounts it is material and must be adjusted. If the invoices all relate to purchases within a perpetual inventory system the accounts affected are Inventories (current asset) and Accounts Payable (current liability) and there will be nil profit effect. 2.Sales invoices not processed These invoices understate both Sales Revenue and Accounts Receivable by $50 000. Additionally, Cost of goods sold (expense) is understated and Inventory (current asset) is overstated by $36 000. The profit effect is $14 000 ($50 000 – $36 000). Base Amount Error as % of base Profit before tax $352 000 4.0% (14/352) Sales Revenue 3 600 000 1.4% (50/3 600) Receivables (current) 621 000 8.1% (50/621) Inventory (current) 345 000 10.4% (36/345) The omitted invoices are material in relation to inventories and should be adjusted. 3.Bankruptcy of Debtor after reporting date The adjustment will increase Bad Debts expense by $89 120 and decrease Accounts Receivable by $89 120. Base Amount Error as % of base Profit before tax $352 000 25.3% (89 120/352 000) Receivables (current) 621 000 14.4% (89 120/621 000) The overstatement is material in relation to both base amounts and must be adjusted as it relates to conditions existing at reporting date. QUESTION 12.3 The significant variances between the provision for warranty and the actual repairs in the two years indicate that either the policy of using a percentage of net credit sales as a means of estimating warranty costs is not appropriate, or the percentage used is not adequate. The company needs to look at changing either its policy or perhaps simply increasing the percentage used. Past claims as a percentage of past net credit sales should provide a reliable measure. If a new percentage is adopted it will be applied prospectively (from 2015-16 on) according to AASB 108 paragraph 36. If the variance for 2014-15 was due to an error in calculation then, providing it is material, the figures for 2014-15 should be retrospectively corrected (according to AASB 108 paragraph 42) by the following entry: Retained earnings (1 July 2015)Dr 8 000 Provision for WarrantyCr8 000 Additionally, this would indicate that the variance in 2013-14 may be a one-off aberration. QUESTION 12.5 Release of investigator’s report on 1 August 2015 The release of the report and the decision that damages were payable by Antelope Ltd provide new information about conditions existing at the end of the reporting period given that the release of the noxious gases occurred in June 2015. At $750 000 the amount is clearly material (in relation to profit before tax of $360 000) and the following adjustment should be made: June 30Damages expenseDr750 000 Damages payableCr750 000 (Recognition of damages liability) Credit notes raised on 9 July 2015 As these credit notes relate to sales which occurred prior to the end of the reporting period this provides more information about conditions existing at 30 June 2015 and will (or may, depending on materiality) require adjustment by journal entry. However, as the credit notes represent only approximately 4% of profit before tax ($15 000/$360 000), it could be argued that no adjustment is necessary on the grounds of immateriality. The journal entry (ignoring materiality considerations) is shown below: June 30Sales returns and allowancesDr15 000 Accounts receivableCr15 000 (Credit notes relating to June sales) Liquidation of debtor As the liquidation was caused by an event after the end of the reporting period no adjustment will be made as this information does not change the situation that existed at 30 June 2015. However, the $52 000 loss (80 cents in the dollar x $65 000) will be material to next year’s profits based on  the current year’s profit before tax ($52 000/$360 000 = 14%), and must be disclosed by note. Antelope Ltd Notes to the financial statements year ended 30 June 2015 Note X:Events occurring after the end of the reporting period In September 2015, a debtor owing $65 000 went into liquidation. The company expects to recover only 20% of the amount owing.QUESTION AASB 108, paragraph 36 requires that the effect of a change in an accounting estimate shall be recognised prospectively by including it in profit or loss in the period of the change. New information in the form of debts which actually went bad during the year ended 30 June 2015 proved that the estimate of doubtful debts as at 30 June 2014 (last year) was inadequate and should have been $17 600 rather than $12 000. The amount of $5 600 ($17 600 – $12 000) in bad debts written off that was more than allowed for last year has been added to bad debts expense for the current year (i.e. prospectively) in accordance with paragraph 36. The balance of the bad debts expense for the current year, $23 400, is comprised of $17 800 (allowance for doubtful debts as at 30 June 2015 based on an analysis of outstanding account receivable balances) plus $5 600 (adjustment for underestimation of allowance for doubtful debts as at 30 June 2014). The key issue here is whether or not the change in the way Mousedeer Ltd estimates its doubtful debts is a change in an accounting policy. AASB 108, paragraph 35 states ‘A change in the measurement basis applied is a change in an accounting policy, and is not a change in an accounting estimate. When it is difficult to distinguish a change in an accounting policy from a change in an accounting estimate, the change is treated as a change in an accounting estimate.’ The asset here is Accounts Receivable, a financial asset which is measured at the lower of nominal value and recoverable amount. Where a debt is not expected to be collected in full it is  disclosed in the financial statements at its expected amount via the allowance for doubtful debt adjustment. The change in the way this ‘recoverable amount’ is estimated does not change the measurement basis and is therefore not a change in accounting policy. Mousedeer Ltd should disclose the nature and amount of any change in an accounting estimate (according to AASB 108 paragraph 39), usually in its accounting policy note.

Literature review on building team effectiveness

Literature review on building team effectiveness 1. Team definitionAccording to Daft (1999), team is a collection of people contains with more than one individual that are working together in the term of interaction and coordination in workplace to achieve a common goal. It commonly consists of less than fifteen people but can also form in a larger amount. The members are required to have a regular interaction in order to work out the project together. This means everyone in a team should share ideas in accomplishing a specific task or project to reach the goal. The concept in a team involve in sharing work and collective responsibility.2. Team member selectionTeams have different functions and objectives; therefore it is important to select the team members. From the organization's perspective, it has a preference to select the member based on the personal characteristic, ability, skill, and willingness. To form the high performance team and professional team, there are requirement to have the qualify member with clear understanda ble personality and expectations.The Fourth High Level Forum on Aid Effectiveness, ...The selection is based on personal capability, knowledge, and certain professional qualification degree. A professional team usually requires high personal commitment in order to achieve the goals as well as member's development and successfulness (Robbins, 2001). Moreover, all members have to be able to cohere with the team spirit in order to form problem-solving team, self-managed work team, cross-functional team or virtual team. These results in the importance of hiring qualify people with high effort and capability in building a team.3. Key points in building effective team2The organization must firstly set clear goals, then try to support the team to go for small wins, each member have to increase common trust between each other, accountability and set up a sense of general purpose. Responsibility to share knowledge that relates to the project and...

Introduction to Electricity and Electronics

Introduction to Electricity and Electronics Electricity is a form of energy involving the flow of electrons.  All matter is made up of atoms, which has a center called a nucleus. The nucleus contains positively charged particles called protons and uncharged particles called neutrons. The nucleus of an atom is surrounded by negatively charged particles called electrons. The negative charge of an electron is equal to the positive charge of a proton, and the number of electrons in an atom is usually equal to the number of protons. When the balancing force between protons and electrons is upset by an outside force, an atom may gain or lose an electron. And when electrons are lost from an atom, the free movement of these electrons constitutes an electric current. Humans and electricity Electricity is a basic part of nature and it is one of our most widely used forms of energy. Humans get electricity, which is a secondary energy source, from the conversion of other sources of energy, like coal, natural gas, oil and nuclear power. The original natural sources of electricity are called primary sources. Many cities and towns were built alongside waterfalls (a primary source of mechanical energy) that turned  water wheels  to perform work. And before electricity generation began slightly over 100 years ago, houses were lit with kerosene lamps, food was cooled in iceboxes, and rooms were warmed by wood-burning or coal-burning stoves. Beginning with  Benjamin Franklins  experiment with a kite one stormy night in Philadelphia, the principles of electricity gradually became understood. In the mid-1800s, everyones life changed with the invention of the electric  light bulb. Prior to 1879, electricity had been used in arc lights for outdoor lighting. The lightbulbs invention used electricity to bring indoor lighting to our homes. Generating electricity An electric generator (Long ago, a machine that generated electricity was named dynamo todays preferred term is generator) is a device for converting mechanical energy into electrical energy. The process is based on the relationship between magnetism and electricity. When a wire or any other electrically conductive material moves across a magnetic field, an electric current occurs in the wire. The large generators used by the electric utility industry have a stationary conductor. A magnet attached to the end of a rotating shaft is positioned inside a stationary conducting ring that is wrapped with a long, continuous piece of wire. When the magnet rotates, it induces a small electric current in each section of wire as it passes. Each section of wire constitutes a small, separate electric conductor. All the small currents of individual sections add up to one current of considerable size. This current is what is used for electric power. An electric utility power station uses either a turbine, engine, water wheel, or other similar machine to drive an electric generator or device that converts mechanical or chemical energy to electricity. Steam turbines, internal-combustion engines, gas combustion turbines, water turbines, and wind turbines are the most common methods to generate electricity.

Discussion Assignment Example | Topics and Well Written Essays - 250 words - 3

Discussion - Assignment Example This strategy shows that the company is socially responsible. Another demographic group that the firm warns should not smoke its product is pregnant women. Once again the label of the cigarette box states that cigarette smoking is dangerous for women that are pregnant. These two packaging warnings are examples of how Phillip Morris has adapted to the social cultural environmental force. The demographic target market of Phillip Morris is smokers between the ages of 18-35 years of age. The creation of the Marlboro Man is an example of character that was created by the company to adapt to the social cultural force by creating a character the common person could relate too. These smokers are more receptive to changes of brand. Older smokers tend to purchase the same brand of cigarettes every day. It is important for cigarette companies such as Phillip Morris to achieve customer retention due to the fact a daily smoker that stays with your company and purchases a daily box at $6 generates $2,190 in retail sales yearly. Older smokers are important as well and the firm should show appreciation for their business. In the future the company may make further cultural adaptations to comply with the needs of different cultures