Dianmondz Corp report Essay Example | Topics and Well Written Essays - 750 words

Dianmondz potbelly report - Essay ExampleTo Anoop and Meli, exchange flow is very important as it translates the earnings reported in the fellowships income statement which is subject to accounting decisions and reporting regulations- into a simple summary of how much cash has been generated by the company during the stated financial period (Porter and Norton 674). Cash flow statement also plays a huge role in facilitation of decision making by the provision of judgments on the financial condition, profitability and companys financial management. The cash flow statement for Diamondz has a net decrease in cash of 25,000 which indicates that the funding and investing activities were more than the cash inflow during the year which may be an indication of a poor financial performance on the company. b. takings truth and issuing debt to finance the construction and purchase of equipment is both advantageous and disadvantageous. The advantages of issuing debt are it is better when the financing is a short term one, it provides a tax shield, and it acts as a signal of the strength of a company (Porter and Norton 674). The disadvantages of issuing debt are that it increases the risk level of the company, the assets of the company may be utilize as collateral, and the debt has to be paid and hence the need to have positive and stable cash flow. The advantages of issuing blondness to purchase equipment include the fact that equity does not have any maturity date and the company does not have any obligation to redeem, equity also enhances creditworthiness of the company as it cushions the lenders and dividends from equity are exempted from tax (Porter and Norton 674). The cost of issuing equity is very high, and the sale of equity shares to outsiders usually dilutes the control enjoyed by the existing owners-this is some of the disadvantages of issuing equity. For Diamondz, thither are other viable options available to them for example a loan from the bank would be a viable option to help them in financing the construction and purchase of the equipment. Based on the 2012 financial statement, the company can acquire a bank loan to perform its operations. c. The debt to equity ratio for Diamondz Corp was 1.264 in 2011 and 1.863 in 2012. This indicates that there was an increase in the proportion of debts used by the company in financing its assets. The ratio for 2011 and 2012 also shows that the company was in some manner aggressive in using debt to finance its growth. If the company issues debt, debt to equity ratio will increase since there will be an increase the total liabilities of the company which is more than the shareholders equity (Porter and Norton 674). Issuing equity by Diamondz Corp would lead to an increase in the shareholders equity more than the total liabilities which would then result into a reduction in debt to equity ratio. d. The fact that Anoop

Between the Birksian theory and the traditional approach in the Essay

Between the Birksian theory and the traditional approach in the English law of foul enrichment - Essay ExampleIf there is no doubt that the law restitution of unjust enrichments survives, it is not still clearly determined what is considered to be an unjust enrichment and in what cases the enrichment should be defined as unjust. Understanding that the law is inconsistent in terms of definition of unjust enrichment, the Professor Peter Birks created his own scheme of unjust enrichment definition. This study will research the concept of unjust enrichment, a relevant and still developing area of law in the United Kingdom. The investigation will be establish in the theory of Peter Birks. Essentially, questions of unjust enrichment fall under the broader category of restitution in cases of damage, theft, or fraud resulting in monetary or property personnel casualty to the aggrieved party. It is necessary to create delineation between the possible remedies that the law offers in case o f financial loss, or the enrichment of one-party beyond a reasonable stair of proportionality. The development of this principle throughout the centuries will be touched upon in this analysis, as well as the simplification of the well-grounded landscape regarding unjust enrichment establish on the principle of absence of basis. Restitution Unjust enrichment is connected with the principle of restitution, which stands opposed to the principle of compensation. It is a matter of a remedy found upon the gain of one-party, or a remedy based upon loss to another party. ... he benefits or financial advantages accrued by the defendant are restored to the complainant based on an understanding of a legitimate claim to said benefits. In the case of packual obligations the value of funds or properties included in the contract that will be included in the restitution judgment. Another situation in which restitution is set aside would be the vindication of property rights which amaze been abrogated by some action or failure to take action on part of the defendant. (Graham, 2006). Issues of restitution pertaining to unjust enrichment often hinge upon whether a contract exists in reality. Situations or countries where implied contractual obligations are nonbinding challenge the premise of restitution or unjust enrichment. Here the principal issue becomes one of misrepresentation of the legal obligations and subsequent remedies mandated under principles of restitution. (Indian Contract Law, 1872) Compensation Compensation represents payment for damages as deemed appropriate by the court. Damages can take the form of injuries or violations of duties based upon pre-existing legal obligations, or as a result of tort law. A principal difference between the gain in based restitution and loss-based compensation is that restitution would require reparation for gains that should otherwise have been shared by the defendant. Where compensation is required, and expectation of gai n need not exist all that is acquired is the ability to demonstrate that actions (or negligence) on part of the defendant was directly attributable to injury, loss, or harm suffered by the plaintiff/claimant. Compensation is also appropriate in cases of breach of contract. If the defendant enters into a binding agreement to utilize the products or services of another party,

Experience branding Essay Example | Topics and Well Written Essays - 2500 words

Experience branding - Essay ExampleIn this section, Bondi colligation will be described. Moreover, the demographical learning regarding the community will likewise be described. Such information is valuable to the develop ment of the brand since the people in the community are the primary consumers who prevail the easiest access to the throw in.Bondi Junction is one of the suburban areas located in the eastern section of Sydney. The said locality is found 6 km east of Sydneys telephone exchange business district. The governing body in Bondi Junction is the Waverley Council. The area covered by Bondi Junction is quite small at 0.8 sq. km. However, it has outgrown its size and has greatly developed.Bondi Junction is easily accessible by public transport as there are several means of mass transportation that travels to and fro the said area. The Eastern Suburbs railway, secernate of the CityRail system, passes thru and stops at the Bondi Junction station. Above the said station is a bus terminal wherein buses that travel to various locations are found. (Bondi Junction, 2006)Due to persisting and fast-paced developments, Bondi Junction has emerged as the fifth largest business district in Sydney. Moreover, Bondi Junction is home to several strip-mall types of developments. Also, several shopping centres are located in the area. However, the most prominent of these shopping centres is the Westfield Bondi Junction which is considered as one of the largest shopping malls in Sydney. (Bondi Junction, 2006) The said shopping complex is the proposed location for the jewellery store under conceptualization and development.The PeopleThe population in Bondi Junction as of 2001 is 6,299. The population at the said time was growing at a crop of 2.2%. There are more women than men that reside in Bondi Junction. According to The Public Practice Pty Ltd (2001), women in Bondi Junction outnumber men by a ratio of 104 to 100. More significantly, majority of Bondi Junction r esidents are in their prime working age with 52% of the population falling in the 25-54 age range. The countenance biggest demographic group is 55-74 age group, which makes up 14% of the population. The people in Bondi Junction are very family oriented with majority of the population living in families. Most people reside in 4 or more storey buildings. Others lived in townhouses, walk-up flats/units, or separate houses. Moreover, most of these houses are secret rentals. (The Public Practice Pty Ltd, 2001)The working population in Bondi Junction earned an average of $780 a week. However, the average weekly wage for men was greater than that of women. The men and women in the prime working age (25-54) had the highest weekly average at $1,090 and $890 respectively. (The Public Practice Pty Ltd, 2001)The Sydney Retail MarketAccording to Foster (2005), Australians have a high living standard and make beautiful houses, clothes, cars, yachts, food, wine and women. Sydney is one area whic h demonstrates such traits. Being one of the foremost locations in the whole country, Sydney will, by far, best symbolize the culture and lifestyle of Australians.Foster stated that Australians have a unique way of life. He said, This lifestyle is shaped by its geographical remoteness and the ways by which it became a European outpost in the 18th and 19th centuries. (Foster, 2005) Basically, the culture in Sydney is an integration of the various cultures and peoples that have chosen Sydney and Australia as their home. There is much cultural diversity in

Taxation Essay Example | Topics and Well Written Essays - 1750 words

Taxation - Essay ExampleYour sources should be fully referenced.(i) Compliance with revenue enhancement laws it is the sole duty of tax practician to make sure that the clients of the accounting firm comply with all the tax laws as they affect their income, benefits, savings, investments etc. This will prevent a situation whereby tax laws argon intentionally or unintentionally broken by people. In the preparation of payroll in accounting process, it is important that tax matters must be ironed out to ensure compliance with tax laws (Gowthorpe and Blake, 1998)(ii) Tax evasion as a crime The tax practitioner makes sure that people show that tax evasion is a serious crime that is punishable by prison terms. Ordinary people do not understand this fact, hence it is the indebtedness of the tax practitioner to sound the warning in the hearing of the people (Gowthorpe and Blake, 1998).Most importantly, the agents and advisers are easily accessible to the businesses and individuals that wa nt to settle their tax issues. They go tax advice and provide the following tax resources (forms, manuals and tax resources) (1) PAYE forms for employers (2) Self Assessment Vat form (3) Corporation Tax form (4) Tax credit Manuals (5) Capital Gains tax form (6) Tax and Trusts forms etc (HMRC, 2010).Question 3 There are various ways in which the Chancellor can regulate the expense power of individuals in his annual budget. Explain these measures and evaluate the impact on the net income after tax, of an individual aged under 65 with total income comprising realize income of 40,000, by comparing 2008/9 tax rates and allowances with those of 2009/10.(a) Reducing Taxes when taxes (income, corporation, property etc) are reduced, this will encourage people to spend more. This entails that the tax rates are made lower comparable to that of the preceding or succeeding fiscal year (Weir & Beetham, 1999).(b) Increase Taxes On the other hand, the

Exercise is Important for Fitness Essay Example | Topics and Well Written Essays - 250 words

Exercise is Important for Fitness - Essay ExampleRegular exercise is an important measure of peachy health and fitness. If we do not work out our bodies in the form of exercises, we will lose the freshness and fitness that is necessary to keep our bodies in shape. Our bodies need exercise in order to prevent diseases. Regular exercise prevents heart diseases, cancer, high blood pressure and obesity. It improves our look and increases longevity since aging slows down. It improves the stamina of body to do regular tasks. For example, aerobic exercises make us use energy for the continuous and rhythmical motions. So, our stamina builds up, and when we have to do similar tasks, our bodies need less(prenominal) energy because they have been tuned. Moreover, exercises strengthen our bones and tone our bodies so that they remain in perfect shape. For example, exercising with weights develops muscles and strengthens ligaments which results in increased potency and endurance. Stretching ex ercises the like abdominal stretching increases flexibility and improves posture. They help our bodies to move, twist and turn more flexibly. Our weight also gets controlled since we burn the extra calories which are not required by our bodies. Burning more calories than we take in helps us lose weight.In short, exercises are an excellent means of keeping our bodies fit and in perfect running(a) condition. Since the quality of life increases due to reduced bodily stress and controlled weight, we can say that exercises are very important for our health and longevity.

History Essay Example | Topics and Well Written Essays - 1000 words - 4

History - Essay ExampleThe Universal Declaration of Human Rights (UDHC)v is based upon these four freedoms, and this essay leave behind examine which articles correspond to these four freedoms. This essay will as well as examine Barack Obamas speech, which also corresponds to the four freedoms as well. Many of the articles correspond to the freedom from fearfulness. This baron be because the declarations of human sets be protection documents for sights lives, so the the UDHC would be focused upon this. Many of the articles seem to deal with issues such as slavery, worrying and other(a) atrocities that might happen in a dictatorship or during wartime. For instance, Article 5 states that no one shall be subjected to torture or cruel, cold-blooded or degrading treatment or punishment. This would definitely be aligned with the freedom from fear if a person is subjected to some kind of torture, and this is know to the person, past this would definitely induce fear in this pers on. FDR might have meant freedom from fear in a broader sense, in that citizens need to be free from other countrys threatening their borders with war, but torture would be in line with this freedom as well. Further, another article that is aligned with the freedom from fear is Article 14 and this article states that everybody has the right to seek and enjoy asylum in other countries if they be being persecuted. This, too, is based upon the freedom from fear, in that, if individuals are being persecuted, which often happens in countries where there is some kind of ethnic cleansing or the country is under siege from war. Therefore, they have a right, if they are living in fear, to seek asylum from another country where they wouldnt be living in this fear. Another freedom is the freedom from want. This is somewhat associated with the antecedent freedom, the freedom from fear, in that want and fear often happen in the same conditions. There is an article that corresponds to this fre edom, as well, and that is Article 17, which is the freedom to own dimension and also states that nobody shall arbitrarily deprive another person of this seat. This corresponds to the freedom from want, in that, if a person owns property, then this is a measure of prosperity and wealth. This also means that the person is less likely to want if the person does fall on hard times, then the owning of the property can sustain him or her. Owning property is not a guarantee against poverty, but it makes it less likely that poverty would happen to that particular individual. Another article which corresponds to this freedom is Article 23, which states that everybody has a right to work and free choice of employment, without discrimination and with favourable remuneration, which ensures that the persons family has dignity and respect, as well as means of social protection. This is more colligate to the freedom from want, because, as with owning property, having a job would ensure some t ype of economic security. It might be minimal, as, in different countries, wages are known to be quite low, but, even if the pay is minimal, it still is better than nothing. And, no matter how minimal the wage is, the money would still go towards providing the basic necessities of the people of the country, and this would correspond from the freedom from want. Freedom of religion is another important freedom, and some of the articles

An overview of the conflict resolution theory Essay Example for Free

An overview of the contest resolution theory EssayConflict Resolution TheoryIn conflict resolution, preconceived notions, to a fault called the natural cognitive sorting processes, are the stimuli that unwittingly foment war. By taking a look at individual and inter meeting relations, angiotensin-converting enzyme and only(a) can bring out grasp conflict resolution as a means of mediation which may lessen the probabilities of the go forthbreak of political violence. This essay takes a close examination of the effect of individual-level models of change to inspire change at the social level. The scaling up the process from individual treatment to social has its strengths and weakness. Controlled communication, esthesia training, Freuds hydraulic model, complex reverberateing and conscious raising psychotherapy are experimented means in conflict resolution to dissolve conflict at twain individual and general levels.The natural cognitive sorting mechanism of dividing peopl e into us and them engenders prejudice and in the long run, political violence. This perspective is typical to The ego and The Other concept in which people and groups are constructed to exclude the other or any entity that is perceived as foreign and to include the self or other entities affiliated to the self. Protracted social conflicts typically involve an enduring set of antagonistic perceptions and interactions between communal groupsnegative attri justions of motivations and reciprocal negative images carry on the antagonisms and solidify the conflict (Fisher 1997). This concept breeds the antagonization of groups which turns angiotensin converting enzyme group against the other, deepening rifts and sharpening rivalry. Since this type of social cognitive process emphasizes differences between us and them, an elitism can arise which advantages unity group over the other and fosters an unhealthy intergroup competition and mutual exclusion. With mutual degradation and demoni zed motives, each group continues to not only drift apart but rub against each other in a frictional relationship to produce an aggression fire.At the national level, us and them dichotomy leads to jingoism which is a chauvinistic form of nationalism. This ideology promotes the suppression of one and the superiority of a people. Fanatical patriotism and the prejudiced belief propose that another party must suffer in the power imbalance. (Paris 2004) agrees that exclusionary forms of nationalism too make enemies of excluded groups. In other words, one nation categorizes, segregates and disadvantages another. As a consequence, the excluded party harbors resentment toward the oppose group. Resentment begets tension-filled relations, which beget mistrust. The polarizing effect of the us and them construct leads inevitably to suspicion and in a competitive environment, to perceived inequalities. Inequalities result in the categorization of an loaded and an oppressor, the victimized a nd the victimizer. At a particular point, one group arrives at a breaking point, demanding the redress of wrongs whether real or perceived and an equalizing of the playing field. (Fisher 1997) also recognizes that some conflicts arise when identity groups perceive that they are oppressed and victimized through a denial of recognition, security, equity and political participation. Imbalances of power stimulate one group to react or even retaliate hence hostilities erupt. It was a wave of nationalism which provokes WWII in which the Aryan Germans attempt to purge Germany of unwanted elements for the interest of the country. Similarly, in the case of Rwanda and other countries, ethnic cleansing or genocide take place because of inequality and a false sense of nationalism.Sorting out the Natural Cognitive ProcessesTo arrive at conflict resolution, one must broach the theme of altering intergroup perceptions. This method is an individual-to-social strategy in which with a tierce party intervention, both groups can mutually exchange opinions and feelings. John Burton pioneers and implements a casework approach, a term used in social work to explain the methods utilize to solve an in individual or group problem. Controlled communication signifies a way to forge effective communication habits. Burton asserts that the source of conflict is miscommunication and the source of miscommunication is ill-shapen worldviews or perceptions of the other. In practicing controlled communication, groups can share their prejudices and biases in a setting that diffuses anger and sets a more than amicable tone for talks would help emend relations. Also, Leonard Doob advocates sensitivity training which progresses the transition from individual-level change to collective change. He puts forward that a small representative group ventilates their perceptions, opinions, and concerns to create awareness and better grasping of group processes. The sensitivity training workshop is simi lar to a psychological therapy conducted by a third party. Ideas and feelings are shared to increase social effectiveness. (Toft 2010) declares that giving voice to former combatants is a mechanism in conflict resolution to craft negotiation settlements in which renewed violence can be averted. This rule follows the sensitivity training theory which enhances sympathy and increases chances at understanding and positive change.In Sigmund Freuds group processes theory, he posits that the groups way of thinking is spawned directly from the individuals. In Freuds hydraulic model, the principle is that just as it is dangerous to suppress feelings for fear of compounding them for a more violent eruption, so at the social level, it is risky to continually inhibit ill-feeling by conflict resolution (Strachey 1966) instead, venting would help diffuse tensions and instead of internalizing the resentment, the someone finds relief in expression. In his work Give War a Chance (Luttwak 1999) exa mines the effect of peacekeeping which only temporarily resolves the issue by solid parties. However, he advocates war as the means of reaching a more definitive and longer lasting conflict resolution.Complex MirroringComplex mirroring within the group setting is a way in which the individual change scalps up to the group level change. In remedying traumatized individuals, the victims join themselves to a group and begin to mirror one anothers feelings and experiences. A critic notices that by listening to one anothers individual presentation of personal experiences, participants gain a new perspectiveby listening to the series of such descriptions, they gained the experience of universality (Herman 1997). As a result, the individual-level change dynamic transmutes into the group-level change. As one hear the effect of trauma, the support group experiences secondary trauma as wounded members relate their experiences and seek emotional support. The incidence of secondary trauma giv es rise to mandate and awareness. Kathie Sarachild formulated the conscious-raising psychotherapy structures specifically for the individual but which could be used to effect social rather than individual change (Herman 1997). This method was implemented for rape-victims who were still by the violence and trauma inflicted by another. In the scope of social change, political violence is a grave injustice inflicted by one and visited upon the other. A remedial path is a sensitization rather than retaining the silence over the injury. As the publics consciousness heightens, a cure has to be suggested and taken. The adept result is that changes at the individual level were being linked with policy processes at the macro level (Fisher 1997).Conflict Resolution Strengths and WeaknessesIn conflict resolution, a strength of the individual to group model application is that groups comprise a conglomerate body in which individual mirroring gradually filters into the groups ethics. The arg ument is that a group is comprised of individuals and since a group is made up of individuals, then a method aimed at effecting change in an individual can also be applied to the group. However, this method does not factor in the wide diversity of the individuals belonging to a group. One rigid rule utilized for one individual cannot work for a group because this view only facilitates the one-size-fits-all theory which is not socially viable.ReferencesFisher, R.J. (1997). Interactive Conflict Resolution, Syracuse University Press, New York.Herman, J.L. (1997). Trauma and Recovery. prefatory Books Publishers, New York.Anonymous. (1996). Human Rights in Peace Negotiations, Human Rights Quarterly,18(2), 249-258.Luttwak, E. (1999). Give War a Chance, Journal of Foreign Affairs, 78 (4), 36-44http//www.jstor.org/stable/20049362. Accessed 14 December 2011.Strachey, J. (1966). The commonplace Edition of the Complete Psychological Works of Sigmund Freud, The Hogarth Press and the Institute of Psycho-Analysis, Vol. 22,Toft, M.D. (2010). Ending Civil Wars A Case for Rebel Victory, Journal of International Security, 34 (2), 7-36.Paris, R. (2004). At Wars End Building Peace after Civil Conflict. Cambridge University Press.