Information Systems Essay Example | Topics and Well Written Essays - 500 words - 5

Data Systems - Essay Example y apply to organizations in the assembling setting yet in addition to those in the administration business, for example, banks, medical clinics, the military, just as the earth management(Gupta, 1998). Organizations that are administration situated might be believed to circulate non-physical items, they are additionally associated with the conveyance of choices and exercises that go with those decisions(Edelstein, 1991). For example, for this situation R/Way Trucking Company could be engaged with the dissemination of cargo bills to its providers or customers. The organization may need to keep up all the inventories held by the makers of its trucks which may likewise incorporate moving the transportation reports. Selecting web based engineering would be a splendid one for R/Way Truck Company since it will enable the organization to stay aware of the developing serious powers in the market just as react to the weights of the worldwide commercial center. Consolidating web based engineering will likewise assist the organization with delivering their administrations quicker, with high caliber and more noteworthy execution. This engineering will contain programming applications that go from record the board frameworks, word handling projects to finance the executives programming. R/Way Truck Company ought to receive the customer server design since it is available in an a lot simpler route from different stages in the systems. It is likewise an improvement of the elements of the client just as introduction from the server to the customer. Also, it prompts an improved framework adaptability and responsiveness to the client whereby changes can be made effectively by updating the server. Additionally, the organization can have the option to characterize and get to its security rights when the server is being set. The customer server engineering won't possibly realize the proficient with regards to sharing of data yet in addition in the incorporation of administrations. The customer server is likewise effectively control and guarantees that there is appropriate administration of the documents and simpler

Mill individuality essay free essay sample

Inside Mills On Liberty unmistakably he has a high respect for the issues encompassing opportunity and its cutoff points. Factory is a promoter of pessimistic opportunity, as a liberal he accepts that there ought to be no restrictions on a people opportunity except if it is blocking the opportunity or wellbeing of someone else. One of the principle reasons with regards to why Mill esteems freedom is on the grounds that it adds to self-improvement. In this way Mill contends that with the goal for people to create they ought to have the option to perform tries in living, which permit people to experience an arrangement of experimentation until they locate their own suitable lifestyle. Besides, explores in living are valuable to society as they give an alternate method of living not the same as that of custom and help tackle the oppression of general assessment. In this way it can thusly be contended that Mills account on close to home freedom does in actuality guarantee the improvement of society and the person. We will compose a custom article test on Factory independence exposition or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The principal manner by which Mills record of opportunity guarantees the improvement of the individual and society, is that it advances reality. The connection between individual flexibility and truth is one of imperative significance to Mill. Individual freedom permits individuals to come to sentiments and thoughts that that they would then be able to proceed to share and spread with others. In this way making a pluralist society whereby thoughts are endured, by excellence of them being communicated. So as to make such a general public virtuosos are expected to bring better approaches for intuition into society and to challenge the old lifestyles. For such individuals to exist we need opportunity in the public arena to rehearse our uniqueness. Plant expresses that regardless of whether an assessment or individual way of life is bogus or hostile it ought to be permitted to be communicated, as it will have fortify the genuine sentiment or right lifestyle and permit those holding that conclusion to have more noteworthy confidence in it. For instance, a researcher needs the opportunity to try so as to find new facts about the regular world and offer these thoughts with the remainder of humankind. Notwithstanding, would it be a good idea for us to communicate disclosures that aren't right? Without a doubt this would be a sit around time. Plant would contend that on the grounds that even bogus alternatives have esteem, we ought to permit them to be communicated. A bogus disclosure could spike on others to be more clear about what reality may be, it could even be a stage that we take to find the genuine truth. Plant doesn't imagine that once truth or a decent method of independence is found, we ought to stay smug with it. This would permit society to become stale and demonstrated certainties could form into custom. This would accordingly be unfavorable to human independence as people will become sheeps and follow custom aimlessly. Custom doesn't teach or improve a people prosperity, in fact Mill contends that he who does anything other than follow custom, settles on no decision Mills answer for this is to return to and reexamine certainties, with the goal that they stay energetic. It is additionally evident that by not reexamining customs and popular suppositions, they could come to run society, bringing about an average society. Just if there is singular opportunity, we can maintain a strategic distance from realities turning out to be dead authoritative opinion. On the off chance that individual freedom didn't exist, society would get stale and people would not scrutinize the lifestyles around them, implying that neither society nor individual create. It is in this manner imperative to have individual flexibility with the goal that people are permitted to address lifestyles and society can create. Plant likewise accepts that individual flexibility is significant in light of the fact that it advances people with a way to create on an individual level. Plant accepts without tests in living people lose what it intends to he genuinely human. So as to be really human, an individual needs to decipher and adjust the encounters of others and themselves to suit their own ethical codes. Separately is the turn of events and articulation of ones own character, instead of obliging traditions and customs forced on society from past ages. Factory showed this himself in the model he gives about Christianity, contending that the Christian good framework can't be gotten from the New Testament alone, there are likewise thoughts from the Old Testament. This hence infers a lot of like the Christian custom, people ought to get their own singularity from past encounters, anyway try different things with it so it is their own private ethical quality. Plant favorably cites the German legislator Von Humboldt who contends that every individual vision of ethical quality is the most agreeable improvement of his forces to finish a steady entirety. Every individual forces are extraordinary, as are there wants and feelings which should be created to be finished and predictable. Consequently every individual advancement is individual to them, along these lines following custom or general supposition deteriorates their individual development, as they are nit testing their resources. In any case, it is anything but difficult to censure this, consider the possibility that somebody elses distinction and trials in living meddle or sabotage my method of testing. Factory would just apply his damage guideline to such a circumstance. For whatever length of time that my lifestyle doesn't hurt or encroach on different people groups rights and their own opportunity then I am permitted to follow up on any way that satisfies me. It very well may be contended that such a restriction shields society from harming conduct yet in addition improves me as an individual as I am not enjoying narrow minded acts. Surely it is helpful to society to have capriciousness, in light of the fact that without it, it very well may be contended that individuals will get agreeable, feeble willed and without solid assessments. Society will lose it intends to advancing further. Factory discusses this to am degree in his part on popular government. He contends that with the end goal for society to create we need two contradicting parties, one that is characterized by custom and sober mindedness and the other by social advancement. Notwithstanding, it very well may be contended that by giving individuals the way to be unconventionalities you are compromising social request and putting society at entire at a hazard ( something contrary to what Mill says his hypothesis does). Anyway , like most issues that encompass negative freedom, factory would contend that as long as the investigation in living is inside the constraints of the damage guideline them it ought to be permitted. This individual freedom not just gives individuals a way to explore their own specific manners of living, yet in addition permits society to prosper as unusualness and virtuosos (gave by freedom) can edify people and governments into better approaches for living. Moreover, to treat people with no independence and not furnish them with a methods for testing in their living, is to expect that they are no different. Plant contends that we are generally extraordinary in our wants and in what will satisfy us. Forcing a particular way of life on all citizenry would resemble treating an orchid, sunflower and prickly plant all similarly. The conditions wherein the orchids flourish could execute the sunflower. Much like plants, people vary a lot to endeavor to make all citizenry fit in with one model of easy street. In any case, talking from a Marxist point of view we could contend that individuals should just concentrate on need fulfillment. This would imply that all people have similar needs, for example, food, water and sanctuary. Marx contended that so as to live a genuine human presence, people should concentrate on fulfilling those necessities similarly. Along these lines, Mills contention that people are diverse would end up being invalid to Marx. In spite of the fact that Marx makes an admirable statement, it would be in firm to contend that every individual do really have similar requirements. For instance, somebody with handicaps will have a larger number of necessities than a non crippled individual. Hence the facts confirm that distinctive people have various needs so as to make this individual character. By what method would society be able to advance if every single individual are dealt with the equivalent? Clearly it is simply because of contrast in thoughts that human individual have made significant progress. To treat a dedicated individual equivalent to a languid individual appears to be out of line, their distinction is extraordinary and their wants also are unique. Treating them the equivalent would not add up to more significant levels of freedom. In this manner individual freedom ensures advancements in the public arena and the people. One of the fundamental issues with Mills singularity contention is that there are numerous circumstances wherein utility may strife with singular opportunity. The possibility that utility and struggle can strife is shown by the potential medication junkie. On the off chance that a state keeps a person from purchasing a very addictive medication, for instance heroin, in spite of the fact that we remove their individual opportunity we are additionally adding to their utility, and the utility of others as ingesting medications can influence others in a roundabout way. The mischief standard is hard to apply in such a circumstance, since it suggests that lone demonstrations that are encroaching on the freedom of someone else or causing them damage ought to be halted. Accordingly it very well may be contended that society needs a wellspring of paternalism. Moderates contend that Mill has given individuals more objectivity than they truly have. Traditionalists consider human to be as normally blemished animals who need direction. Factory gives extraordinary accentuation to the personnel of reason. For Mill it is reason that empowers us to utilize our freedom successfully and even improve it. Traditionalists to contend that there us an excessive amount of weight given to human explanation and insufficient accentuation on their different attributes. In spite of the fact that Mill mentions the significance of wants and driving forces he expect that reason can be the manner by which we control them. Individuals ,as blemished animals, are driven more by abhor, envy, sexual want than they are by reason, on the off chance that we take these unreasonable human drives

Harry Potter’s Influence on Society Essay Example for Free

Harry Potter’s Influence on Society Essay Remember that we as a whole have enchantment inside us. (J.K. Rowling, educational book reasonable advancement, October 1999) One of the most powerful books of this age is the Harry Potter Saga. Since the primary book was distributed in 1997 these books take you on a stunning experience through black magic and wizardry. How has this adventure composed by J.K. Rowling been an impact on society you inquire? Come investigate how Hogwarts the school of black magic and wizardry advanced from a little dream school in England to an overall marvel. Everything begins with the writer; J.K Rowling is the driving force behind these enchanted books. Conceived on July 31st, 1965 as Joanne Rowling she chose to go under the name J.K for her books. She picked this since her key objective perusers were little fellows and she imagined that they would not have any desire to peruse a book by a female writer in spite of the fact that she was mixed up. The thought went to her while she was on a four hour postponed train trip from Manchester, England to London. She saw a little youngster sitting opposite her and began to make a story for this him. She chose his name would be Harry and he was headed to go to his first year at a school as a wizard. This is the thing that began the fruitful excursion that would change perusing for our age. The Harry Potter adventure is comprised of seven books. (Recorded underneath all together) * Harry Potter and the Philosophers Stone ( Sorcerer’s Stone) * Harry Potter and the Chamber of Secrets * Harry Potter and the Prisoner of Azkaban * Harry Potter and the Goblet of Fire * Harry Potter and the Order of the Phoenix * Harry Potter and the Half â€Blood Prince * Harry Potter and the Deathly Hallows These books follow the life of Harry Potter a youthful wizard who has experienced something you can't envision. Both of his folks were killed when he was only an infant by Lord Voldemort ( who plays the lowlife in the story). Harry Potter was available while this occurred however he endure the executing curse with just a minor scar on his brow. He endure on the grounds that mother’s love for him was incredible to the point that it by one way or another shielded him from the revile that took his folks lives. Since he was stranded he was living with his auntie, uncle and cousin only outside of London, England. At the point when he turned eleven years of age he got a challenge to go to the Hogwarts school of Witch-art and Wizardry since he was wizard. While on his approach to Hogwarts he comes to discover that he is well known for the occasions that lead him to have recently insignificant scar on his brow and being the main wizard to endure a slaughtering curse. On the Hogwarts express he meets two youthful wizards who in the end become his closest companions, Hermione Granger, and Ron Weasely. Each book is another school year which accompanies new undertakings and new degree of development. All through the books we come to comprehend that Harry Potter has indistinguishable issues from a regular youngster however there is additional degree of duty on the grounds that alongside enchantment comes results. There is two different ways that enchantment can be utilized. There’s great enchantment yet there is additionally dull enchantment and both of these are seen inside the Harry Potter books. Voldemort being the reprobate is continually in a battle with Harry. This is the place the topic of the story comes in. The topic of the Harry Potter books is acceptable versus detestable. Harry speaks to the great character and Voldemort speaks to the underhandedness. The main path for Harry to be liberated from the shrewd soul is to murder him. Harry utilizes dull enchantment to do as such however utilizes it in protection. Along at all times closest companions where there to help. At the point when he required guidance or somebody to incline toward the both Ron and Hermione were consistently there. Without them Harry Potter could always have been unable to annihilate the malevolent character and make a mind-blowing most without limit. That is the lesson of the story, love can beat underhanded and in the event that you have emotionally supportive network you can do anything. That is something as people we should keep with us forever. Ethics are something we can gain from perusing but since now and then we get diverted by innovation and materialistic things we overlook that. J.K Rowling was taking on an age that was joined to innovation and drawing in them back to perusing. This might be the biggest effect the Harry Potter Saga has had on society. Perusing is some way or another lost in this age and numerous individuals don't understand the significance of perusing. Perusing improves jargon, helps discourse, and truly expands a person’s comprehension and resilience. Perusing consistently shows you something, from Harry Potter we discover that insidious can't disrupt the general flow of affection, and regardless of what has happened you can generally get past it on the off chance that you have individuals to help you. J.K Rowling likewise centered around one other significant detail, creative mind. Perusing permits you to go through your creative mind to accompany situations for you self. It permits you to fabricate your aesthetic capacity and inventiveness thusly. Innovativeness comes from creative mind; this implies without a functioning creative mind there would be no inventiveness at all. Creative mind permits you to ship into a dreamland and experience things you would not have the option to in actuality. One significant thing about creative mind and innovativeness is that is unclear. Everyone sees it distinctively and there is no set in stone answer. J.K Rowling mulled over this while keeping in touch with her books and numerous individuals think since she made such an on the other hand theme, that it freed people in general up to the books. Yet, one thing everybody can concede to is that this book changed our age. Michelle McMorrow Ramsell the chief of Tuscarawas Public Library says in a news paper article that: â€Å"The prevalence of the Harry Potter arrangement made perusing a cool thing and made perusing a cool thing to discuss with companions. The time that Harry Potter was discharged was is when innovation began to turn into a significant part in our age. Harry Potter books got a large number of individuals required from the center young level and up.† This is one reason Harry Potter is such a powerful book. In addition to the fact that it brought individuals once more into perusing it has characters that individuals can identify with. J.K Rowling began to compose in light of the fact that she was an English major and it was an enthusiasm of hers however as she got more into profundity with the books she began to make all the characters relatable. She began composing the book when her mom became sick, however rapidly after her mom died and that is the point at which she concluded she would utilize this thought for the book. She recognized what it felt like to lose somebody who w as so significant so that is the place she concocted the thought for Harry to lose his folks. Numerous individuals comprehend what it resembles to lose somebody essential to them and when another person managing something very similar it causes you to feel like you are not the only one. J.K Rowling was determined to have clinical sadness in 1993, she required an approach to get away from reality and she picked this with Harry Potter. She chose to include the dementors, the animals who are known as the spirit sucking animals who are continually after Harry in light of the manner in which she felt. She imagined that a decent method to come out of sorrow is to be derailed a way, and Harry Potter was out of the real world and she mulled over that. She likewise attempted to relate a large portion of her characters to individuals she knew when she was more youthful. J.K Rowling says that she sees a great deal of herself in Hermione. Hermione puts on a show of being a smarty pants now and again and J.K says that’s what number of individuals saw her when she was youthful. The Wesely’s were a poor family that didn't have a lot, she had the option to identify with this on the grounds that before Harry Potter she was in that place for quite a while. Ron was additionally founded on J.K Rowling’s closest companion Shane Harris. She likewise considered herself to be Harry in light of the fact that there was continually something she was attempting to fix and she was not a loser. She was never going to surrender in what she put stock in and it helped her traverse numerous hardships she looked for an incredible duration simply like him. Perusing books can permit you to get away from the real world and possibly in some cases take care of a difficult which is the thing that she was attempting to achieve. The Harry Potter books were such a triumph, that they were transformed into a film arrangement featuring Daniel Radcliffe, Rupert Grint and Emma Watson. The whole film arrangement made 7.7 billion dollars and is likewise one of the top most noteworthy earning movies ever. The primary film debuted in 2001 and the last being in two sections completed in 2011. In the course of the most recent ten years J.K Rowling worked intimately with the content authors since she needed it as near the books as could reasonably be expected. The motion pictures achievement made the youthful entertainers Hollywood geniuses and it likewise had a tremendous effect on our age. The motion pictures and books are converted into 67 distinct dialects, so regardless of where you live or what language you talk you can experience the enchantment. It was a family film that everybody can partake in together and seeing the enchantment wake up on screen truly contacted individuals everywhere throughout the world and that additionally had an effect on society. Numerous things have developed from the books and the film isn't the one and only one. On June eighteenth 2010, Universal Studio’s opened up another Theme park named: The Wizarding universe of Harry Potter. Here you can encounter the enchantment of Hogwarts, all things considered. You would you be able to visit the Hogwarts manor, Three-brush sticks burger joint, Honeydukes sweet shop, Ollivander’s wand shop, Zonko’s joke store, and dervish and banges quidditch hardware store. These are for the most part puts that are in the films and books and following ten years there at long last a reality . â€Å"I used to leave set wanting to be at Hogwarts and that Harry Potter was reality. I got the opportunity to encounter the enchantment of it however typical children didn’t and now on account of the amusement park they can, and it’s wicked.† Daniel Radcliffe( meet in 201

Two Degree Mobile case study - Free Essay Example

EXECUTIVE SUMMARY Two degree mobile company is New Zealand s newest mobile network company. It launched in 2009. It is a private telecommunication industry. It establishes branches in various places but headquarter in Auckland. The market is highly concentrated with two large mobile network operators Vodafone and Telecom with a combined market share of approximately 90% of mobile subscribers and a recent new entrant Two Degrees with approximately 10% of subscribers. Market concentration is even higher if market shares are estimated by revenue levels rather than by subscriber numbers. The Commerce Commission has expressed a number of concerns relating to market performance à ¢Ã¢â€š ¬Ã¢â‚¬Å" especially in relation to the high level of prices and low volume of mobile voice calls; and the level of on-net discounts and traffic for voice and SMS services. On the basis of its belief that the combination of on-net pricing and high mobile termination rates creates barrier that restricts the ability of small network operators to compete with larger Mons, the Commerce Commission has introduced measures to monitor on-net discounting and traffic patterns. It has also determined that the price of the mobile termination access service should decrease towards its estimate of the underlying cost of providing the service. While Two Degrees is playing an important role in promoting competition in the New Zealand mobile market, we find that it will continue to face a number of challenges as it seeks to compete more effectively in the future. In particular, we find that: It is still, effectively, a new entrant in the New Zealand mobile market as it has deployed its own network in only some parts of the country, and is still seeking to roll-out its network in new areas. Further, it is still seeking to upgrade its network to match the network functionality of the existing Mons, and has yet to enter the large business and government market segments. Two Degrees is yet to turn over an annual operating profit despite acquiring almost 10% of market subscribers, which implies that it may not have yet reached minimum efficient scale. Overall mobile industry revenue growth rates are presently flat, with declining voice revenues being roughly matched by increases in SMS and data revenues. Prospects for rapid revenue growth are also limited given Two Degrees has entered the New Zealand mobile market during a mature phase of its development, with mobile penetration levels already in excess of 100%. For so long as Two Degrees has a significantly lower market share of mobile subscribers, it will always be vulnerable to the risk of anti-competitive on-net pricing offers being launched by its rivals in a way that could limit its ability to attract new customers. While Two Degrees continues to have its own network only deployed in major population centres in New Zealand; it will always be dependent on its rivals to provide nationwide network coverage via the acquisition of a national roaming service that is not, at present, subject to access price regulation. Question 1: Explain the role strategic marketing occupies in organization. Your answer must address how planning, decision making, selecting and pursuing marketing opportunities achieve sustainable competitive advantage. Strategic marketing: Marketing strategyis the goal of increasing sales and achieving a sustainablecompetitive advantage.Marketing strategy of 2 degrees includes all basic and long-term activities in the field of marketing that deal with the analysis of the strategic initial situation of a company and the formulation, evaluation and selection of market-oriented strategies and therefore contributes to the goals of the company and its marketing objectives. Planning: 2 degrees use the planning function for achievement of its goal. 2 degrees starts the planning with situation of current operation of an organization and identifies what needs to be improving for next year. 2 degrees also involves the result which they want to achieve and determine the process step by step. Decision making:- In an organization after planning decision making is done. First the manager make plan and then make decision on that plan to achieve goods of organization. After planning the manager takes the main decision and starts work step by step and then achieve the goal of organization. Selecting marketing opportunities to achieve sustainable competitive advantage: To achieve the advantages, the organization has to select the different marketing opportunities. After get the advantages of competitive part, the organization can achieve the goals. There are many competitive of 2 degrees like Vodafone, Telecom, Skinny mobiles and many more so 2 degree use this function for achieving the competitive advantage. Question 2: Explain the term marketing strategy in terms of how such a strategy helps a business unit achieve its marketing objectives. Product: Companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s product which company planning to market is with complete for new generation smart phone which have latest and new features which no other company provide. 2 degrees provide many facilities and plans for latest phones like it gives high speed internet and cheaper plans like in $29; customers get 300 minutes, 1 GB internet data and unlimited texts. So by these types of products, most of the customers are attracted by it and use 2 degrees. Promotion: This promotion can be achieved by powerful advertisement on media channels and by advertising the products on Internet too which acts a powerful advertisement tool nowadays. Secondly the advertisement can be carried out in magazines and newspaper. 2 degrees uses banners and posters as a promotion to attract the customers. Price: For this strategy, companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s main targets are all the people who uses the brand new product in smart phone world and college going students because they mostly uses internet so 2 degrees set the price by which they are satisfied. Company also give many types of plans like low roaming rates, low rates on international calling and so on. Place: If company segment the market clearly, then only we come to know potential place, while considering targeted customer living territory and distribution facilities. 2 degrees most of the sales are depending on the place strategy. 2 degrees arrange its most of branches in the city area or that place where population is high so they get more profit Question 3: Explain, identify and describe the six stages of strategic marketing planning process. Establish ability to work: In this point, manager has to make different teams for divide the work and then allocate all the resources and clarify all the task of plan. Also clarify the roles for different groups or team and make the situation to work. By all these, a person can establish the ability to work and start planning process. 2 degrees make the teams and the main in the team is established the work ability in the team. By this all the team members are take interest in their work so the manager established the ability in many ways like to give promotion, to give best worker price by this all the workers have ability to work hard. Analyse problem: For analyse problem, First thing is to collect all the information about problem and assess the importance of problem and also effects on society. Then try to get feedback from stakeholders. Develop alternate solution: After finding problem, first is to check the team staffing and collect alternative information. Than search for possible situation and after that define and describe the solution for the solving of problem. Evaluate alternative solution: For evaluation, First thing is to assess problem solving potential and derive potential efficiency. Moreover, estimate the expenditures and get cost efficiency also. Another thing is to collect adjusted efficiency adjusted efficiency and assess the acceptance of political parties or department. Set planning priorities: For solving the planning priorities, First thing is to estimate the expenditure of planning and then assess planning urgency and synergies and also derive planning priority by all these elements, planning priorities are set. ThePriority Setting Process Checklist(PSPC) provides a systematic approach to planning for priority setting. This tool is particularly useful when decision makers are allocating finite resources among multiple competing priorities, as ithelps users to identify necessary elements before the priority-setting process begins. Determine next step: For this step, first check completeness of decision draft and also assess recommendation for the planning process and at last make decision. Question 4: Explain the links between strategic marketing and corporate strategy. Mission statement: Mission statement is a statement of an organization or a company. The mission statement should guide the action of the organization and also give guidelines for decision making. It provides the framework for achieving the goal of a company. According to Bart, the commercial mission statement consists of three essential components: Key market: For 2 degrees all the people are targeted customers. Contribution: 2 degrees provide many types of services to their customers like to choose their own numbers for their card, online top up, high speed internet or 4G speed internets, cheaper plans, returns and refund policies, to solve customerà ¢Ã¢â€š ¬Ã¢â€ž ¢s problems immediately and many more. It is a contribution of 2 degrees so customers are attracted by it and trust on it. Distinction: There are many services of 2 degrees but some are unique or most of the customers are like some of the services like to choose own numbers, return and refund, customers get the immediate solution of their problems etc. So this is distinction of two degrees and ità ¢Ã¢â€š ¬Ã¢â€ž ¢s all about why most of the people are using 2 degrees. Organizational structure: Anorganizational structuredefines how activities such as task allocation, coordination and supervision are directed towards the achievement of organizational aims. It can also be considered as the viewing glass or perspective through which individuals see their organization and its environment. Organizationsare a variant ofclustered entities. Every organization should concern about its structure. The structure clarifies relationship, roles and responsibilities. There are 5 main points in this structure: Job title. Specific task required. Supervisor and Sub ordinates. Units of department. Minimum skills for job. Corporate responsibilities and ethics: Corporate socialis a form ofcorporateself-regulationintegrated into abusiness model. CSR policy functions as a self-regulatory mechanism whereby a business monitors and ensures its active compliance with the spirit of the law, ethical standards and internationalnorms. In some models, a firms implementation of CSR goes beyond compliance and engages in actions that appear to further some social good, beyond the interests of the firm and that which is required by law. It is one type of the responsibility of 2 degrees to follow it for knowing of what is right and what right things to achieve the goal in the short time because it involves learning what is wrong and what is right and then doing right things to achieve the organizational goal. Ethics teach different rules of organization to the staff in very easy and simple way. Dynamic strategy: The word à ¢Ã¢â€š ¬Ã‹Å"dynamicsà ¢Ã¢â€š ¬Ã¢â€ž ¢ appears frequently in discussions and writing about strategy, and is used in two distinct, though equally important senses. Thedynamics of strategy and performanceconcerns the à ¢Ã¢â€š ¬Ã‹Å"contentà ¢Ã¢â€š ¬Ã¢â€ž ¢ of strategy à ¢Ã¢â€š ¬Ã¢â‚¬Å" initiatives, choices, policies and decisions adopted in an attempt to improve performance, and the results that arise from these managerial behaviours. By using of thedynamic model of the strategy process, 2 degreesmakes a way of understanding how strategic actions occur. It recognizes thatstrategic planningis dynamic, that is, strategy-making involves a complex pattern of actions and reactions. It is partially planned and partially unplanned. A literature search shows the first of these senses to be both the earliest and most widely used meaning of à ¢Ã¢â€š ¬Ã‹Å"strategy dynamicsà ¢Ã¢â€š ¬Ã¢â€ž ¢, though that is not to diminish the importance of the dynamic view of the strateg y processes. Knowledge management system: 2 degrees uses the knowledge management system because it is the process of developing, sharing and effectively using organizational knowledge. It uses the best knowledge to achieve organizational objectives by using multi-disciplined approach. Knowledge management efforts typically focus on organisationalobjectivessuch as improved performance,competitive advantage,innovation, the sharing of lessons learned, integration andcontinuous improvementof the organisation. KM efforts overlap withorganisational learningand may be distinguished from that by a greater focus on the management of knowledge as a strategic asset and a focus on encouraging thesharing of knowledge. It is seen as an enabler of organisational learning and a more concrete mechanism than the previous abstract research. It includes courses taught in fields of business administration and management. So thatà ¢Ã¢â€š ¬Ã¢â€ž ¢s why 2 degrees uses the knowledge management system and it is very important for it. Reference: www.google.co.nz www.2degrees.co.nz

Asian American And Eating Disorders Essay - 912 Words

Asian American s and Eating Disorders Introduction When one thinks of the ideal physique and what it takes to achieve this, most simply go to diet modification and exercise. However when it comes to adolescents, the need to fit in is immediate and often time fast measures are taken to achieve what they consider as the perfect body. Adolescent culture is ever changing but when combined with home cultural views the stress that it can place on a teenager to conform can lead to development of disordered eating. There are few studies on Asian American’s (AA) and their cultural views on weight, however much is being learned. AA’s have always been pen-pointed as being the group that have maintained cultural values through the generations. AA with disordered eating have shown the need to please parents and achieve not only academically but also in appearance (i.e., presenting oneself in a certain way), and this is linking family pride is linked to their children’s achievement and appearance (Tsong Smart, 2015). Even wit h all we know, pathways to disordered eating are complex and have various outliers, and still are not very well understood (Streiegel-Moore Bulik, 2007) Just about all patterns of disordered eating begin with dieting, unrealistic outcomes, and problematic views of the world around (Zastrow Kirst-Ashman, 2016). Eating Disorders (ED’s) Anorexia Nervosa Anorexia nervosa, is a condition that causes those who struggle with weight to go through â€Å"voluntaryShow MoreRelated Eating Disorders, Body Image and Cultural Contexts Essay1306 Words   |  6 PagesEating Disorders, Body Image and Cultural Contexts Although a great deal of early research on body image and eating disorders focused on upper/middle class Caucasians living in America or under the influence of Western ideals, many researchers are realizing that eating disorders are not isolated to this particular group. They are also realizing the differences in body image between occur in different races and genders (Pate, Pumariega, Hester 1992). Recently, several studies have shown that eatingRead MoreThe Relationship Between Ethnicity And Risk Factor For Eating Disorders1721 Words   |  7 Pagesfor Eating Disorders The relationship between ethnicity and eating disorder risk factors is a complex issue. There are many other variables that affect these two ideas, such as socioeconomic status, level of educational attainment, and acculturation. Flaws in studies such as unrepresentative and insubstantial sample size, and participation bias still have yet to be corrected for in order to obtain a more accurate understanding of the role ethnicity and its factors plays in eating disorders. PreviousRead MoreBinge Eating in Non-Western Cultures1038 Words   |  5 PagesLiterature regarding eating disorders in non-Western cultures in general is scarce. Very few studies address disordered eating in cultures outside of the Western and Westernized world. This could be because of the perceived lack of eating disorders in non-industrialized countries or even because there is an overwhelming amount of concern over eating disorders in Western society. However, there have been several studies done on binge eati ng and dietary restraint in non-western citizens and in non-CaucasianRead MoreA New Kind Of Epidemic1476 Words   |  6 Pagesof norms, generally attributed to Western civilizations, seeking to construct this idealized image of what beauty should be. Popular media, intentionally or not, has managed to successfully disseminate all over the globe. The Globalization of Eating Disorders written in 2003 by English professor and feminist philosopher Susan Bordo, makes some strong points that seriously need to be taken into account if we want to identify and subsequently fight to eradicate a variety of psychological problems,Read MoreThe Prevalence, Etiology, And Treatment Of Eating Disorders2893 Words   |  12 PagesEating disorders seem to have become more common during the latter half of the 20th century, during a period of American beauty icons becoming thinner and women’s magazines publishing more articles on methods for weight loss (Garner, Garfinkel, Schwartz, Thompson, 1 980). Dissatisfaction with one’s own body a result of the increasingly thin depictions of female body shapes in the mass media has been mainly attributed to the Caucasian young female population (Striegel-Moore, Silberstein, RodinRead MoreEating Disorders : Anorexia Nervosa974 Words   |  4 PagesI have always been intrigued with eating disorders, particularly Anorexia Nervosa. When I was 18 years of age, my mother questioned whether or not I was Anorexic and she took me to the family practitioner, who then informed me that I was three pounds shy from being considered underweight. I knew I was thin, but I was really thin, but also really proud of my size. In an African American urban environment being thin was related to illness and drug abuse. I was often teased about how thin and fragileRead MoreDID Essay1460 Words   |  6 Pagesthan men. In addition to experiencing separate identities, individuals living with DID may also experience many other symptoms (Dissociative i dentity disorder - children, causes, DSM, functioning, effects, therapy, adults, drug, n.d.). Retrieving and dealing with memories of trauma is important for a person living with DID, because this disorder is believed to be triggered by physical or sexual abuse in childhood. Young children have a pronounced ability to dissociate and it is believed that thoseRead MoreMedia Consumption Of Non Western Countries1414 Words   |  6 PagesNon-Western countries will be analyzed because it has a substantial impact on their eating disorder demographics. The beauty standards in Non-Western countries differ from that of Western countries when observing certain cultures. For instance, rather than slenderness being the predominate factor for the ideal body type, some Non-Western cultures perceive more fuller body types as optimal. According to the article, â€Å"Eating disorders: Across the cultural dimensions,† plumpness is the most desirable and attractiveRead MoreA Study On Eating Pat hology Among Latinas Essay1134 Words   |  5 PagesTHEORETICAL PROPOSITIONS There is a lack of studies that investigate the eating pathology among Latinas even though there is evidence that a binge eating component (i.e. binge eating disorder, bulimia nervosa) is more prevalent among Latinas compared with other races. For those who are engaged in binge eating tend to have unrealistic high expectations for themselves, which often are difficult to achieve. When the individual, in this case a Latina, has fallen short of these high expectations,Read MoreEating Disorders Among Different Cultures: Annotated Bibliography1769 Words   |  8 Pagesthe relationship between acculturation to the mainstream U.S. Society and eating and body-related concerns among Mexican American women. Journal Of Counseling Psychology, 56(3), 430-440. doi:10.1037/a0016382 Discusses how ethic identity, familism, and enculturation serve as protection from issues of acculturation to mainstream U.S. society, specifically eating and body related concerns faced by Mexican American women. Results reveal that adherence to family values may serve as protection

Essay on Archimedes - 1094 Words

In the city-state of Syracuse, Sicily a Greek mathematician who would soon make history was born: Archimedes From his birth to his adulthood, he proved just how much of a difference one man could make. Through the use of science and mathematics, Archimedes was able to leave a major impact on ancient society. During his youth, Archimedes was an ambitious learner. His father, Phidias, would make Archimedes solve numerous math problems. He solved most of them correctly, proving to his father that he was worthy of a solid education (Zannos 21). He studied in Alexandria, Egypt under the guidance of Euclid. Besides math, Phidias would often take Archimedes for walks at night. During those walks, Archimedes was intrigued by the stars of the†¦show more content†¦King Heiron had just received his crown from the goldsmith and asked Archimedes to test if it was pure gold. Using the density of gold and laws of hydrostatics, Archimedes determined that it was not pure gold and that some o f it had in fact been replaced by a cheaper metal. The goldsmith had cheated the king (Hoffman 32). Without Archimedes, the king would have never known the truth. In the field of Mathematics, Archimedes was able to make the most advances in the subject of Geometry. To help people have a better grip on what exactly Geometry was, Archimedes wrote a few books. His three most notable novels were Measurement of a Circle, On Spirals, and On the Sphere and Cylinder. In his books, Archimedes didn’t just tell the reader how Geometry worked; instead, he explained his theorems through careful reasoning (Gow 12). Archimedes made two more theoretical discoveries about Geometry. He discovered the relationship between volumes of spheres and cylinders with the equivalent radius. Not only that, but he also found more accurate measurements of Pi (Gow 7). People believe that Archimedes enjoyed theoretical discoveries much more over practical discoveries. Geometry was all about theory. His love and passion for these types of findings allowed him to discover more and more about Geometry. Archimedes didShow MoreRelated Archimedes Essay727 Words   |  3 Pages Archimedes was a Greek mathematician and scientist. He was born in Syracuse, Sicily in the year 287 B.C. He was educated in Alexandria, Egypt. Due to the lack of information about Greek mathematics, many Greek mathematicians and their works are hardly known. Archimedes is the exception. Archimedes was very preoccupied with mathematics. For instance, he often forgot to eat and bathe because of his always wanted to solve problems. He found areas and volumes of spheres, cylinders and plain shapesRead MoreEssay on Archimedes1806 Words   |  8 PagesArchimedes, a name commonly associated with the beginning of science, was an engineer and one of the greatest mathematicians in history. His impact on modern science rests on his use of experiment and invention to test ideas and his use mathematics to describe the basic principles of physical phenomena. Knowledge of the lives of ancient philosophers like Archimedes is not prevalent. We know from his writings that he grew up and spent much of his life in Syracuse, a Sicilian port on the IonianRead More Archimedes Essay examples1577 Words   |  7 Pagesrecorded history. It was not until Archimedes of Syracuse came along, that the theory of flotation and the buoyancy principle were defined. Archimedes was born at Syracuse on the island of Sicily in 287 BC. His father, Phidias, is thought to have been an astronomer who discovered the size and distances of the sun and moon. Archimedes might have been related to King Hieron the second, King Hieron definitely favored Archimedes as his first philosopher. As a young boy, Archimedes developed a life-long interestRead MoreBiographical Information on Archimedes554 Words   |  2 PagesArchimedes Archimedes was born in Syracuse, Sicily in 287 BC. He was the son of the astronomer Phidias and was close to King Hieron and his son, for whom he served for many years. There is not much known about his life, but he has been regarded as one of the three greatest mathematicians along with Isaac Newton and Carl Gauss. in addition to being a great mathematician, he was also considered a leading scientist of ancient times, a physicist, an engineer, an inventor, and an astronomer. He hadRead MoreArchimedes: A Brief Biography581 Words   |  2 PagesArchimedes was a great mathematician that iInvented many war machines to help defend his hometown, Syracuse . He was a brilliant inventor that made many machines not only to fight, but also some machines to advance the Greek lifestyle. Archimedes was born in 287 BC, just as soon as Syracuse’s king, Agathocles, was dying. Agathocles was a bad tyrant who marched into Syracuse with mercenaries and killed about 10,000 people . Also, the Punic wars were occurring around his lifetime. The PunicRead MoreThe Life Of Archimedes Essay1367 Words   |  6 PagesArchimedes, considered on of the greatest minds of the ancient world was born on the island of Sicily in the Greek city of Syracuse in the year 287 B.C.. Syracuse at the time was an independent Greek city-state with a 500-year history. He was the son of Phidias who was a Greek Astronomer and Mathematician. All that we know about Archimedes comes from his existing manuscripts, and from ancient historians such as Plutarch and Cicero among others centuries after his death. Considering the lengthRead More Archimedes of Syracuse Essay3397 Words   |  14 PagesArchimedes of Syracuse (278 B.C.E. - 212 B.C.E.) The importance of the role played by Archimedes in the history of science can scarcely be exaggerated. He was emulated and admired in his own day and at successive periods in later times (Clagett, 1). During the time period before Archimedes, Aristotle had already effectively drawn a line between philosophy and mathematics. After his date philosophy is carried on without mathematical inspiration. There is an outbreak, known as the GoldenRead MoreFluid Mechanics and Contributions of Archimedes in the Field 773 Words   |  3 PagesFLUID MECHANICS AND CONTRIBUTIONS OF ARCHIMEDES ON THE FIELD Fluid mechanics is one of the fields of applied mechanics. It studies the behaviour of gases and liquids both in rest and in motion. â€Å"Fluids† are involved in a great portion of our daily lives even though we do not realize it. There are indeed very few aspects that we do not come across with it. Fluids are used in different fields of engineering. Leonardo Da Vinci is a notable man who had great impact on the field and gave pace to itsRead MoreEssay about The Life and Discoveries of Archimedes 801 Words   |  4 PagesThe life of Archimedes impacted many people of his time because his inventions brought a new level to ancient warfare. He was also well known for being a mathematician and for his scientific writings, many of which still survive today. Archimedes was born in Syracuse, Sicily, and he lived to be seventy-five years old. This puts the date of his birth around 287 B.C., and the date of his death around 362 B.C. His father was an astronomer, and he may have been related to Hiero II, king of SyracuseRead MoreArchimedes Of Syracuse And The Current State Of Computing1250 Words   |  5 Pagesthe current state of computing technology. Archimedes of Syracuse was born in 287 BC in Syracuse, Sicily. Not much is known about his early life or his parents, but it is believed he studied alongside his mathematical contemporaries Conon of Samos and Eratosthenes of Cyrene in Egypt. In 212 BC, he was killed by the invading Roman soldiers when he refused to comply while solving geometrical problems in the dirt. Although he died prematurely, Archimedes made a significant contribution to the field

Recognition Of Accounting Disclosure Market -Myassignmnthelp.Com

Question: Discuss About The Recognition Of Accounting Disclosure Market? Answer: Introducation Cardino Limited Company has been given for the purpose of the study. The company is listed in the Australian Stock Exchange and deals in the information system, remote sensing and other related areas. For the purpose of the detailed discussion and the analysis the annual report of the company for the financial year ending 30th of June of the year 2017 has been selected. The company has tested the following assets for the impairment in accordance with the Australian accounting standard 136 on the impairment of assets: Goodwill and other intangibles. It does not include the goodwill which has been acquired on the acquisition of business or in any other business combination. Property plant and equipment which forms the major part of the noncurrent assets of the company. This major head comprises of the three major assets land and Building, Office Furniture and Equipment and lastly motor vehicles. The major current assets through which the working capital and the liquidation of the company are maintained and is normally known as Trade debtors. Although the firm conducts the impairment test in accordance with the terms and the provisions of the Australian accounting standard 136 but following are the procedures that the company has adopted for the purpose of the testing of the impairment of the assets including some procedures for internal purpose and accordingly the impairment has been made: For Goodwill and other intangibles - Note to the financial statements bearing the number fourteen consists of the five intangibles. These are goodwill, works contracts, patents and trademarks, software intangibles and customer relationships. At first the goodwill is tested for impairment and the carrying amount of the goodwill as the date is allocated to the cash generating units as defined for impairment testing. Four cash generating units have been detailed and these are Americas, Asia Pacific (APAC), Construction Sciences and International Development. Goodwill has never been amortized but is always tested for the purpose of the impairment. According to the annual report of the company, the company performs the impairment tests on annual basis and also on frequent basis depending upon the needs of the business and the circumstances which follows in the business. The goodwill is allocated on the basis of relative fair value. The company has then used the value in used mode of deter mining the recoverable amount. The value in use has been calculated on the basis of the projections that the company has made for the future years and that too specifically for five years with the figure of the terminal or residual at the end of the year five. The projections that have been used in the value in use method have been obtained from the budget plan of the company for the future years of 2018 and 2019. The further three years figures have been estimated using the growth rates depending upon the forecasted market conditions and the economic growth of the company. These cash flows are discounted at the rate equivalent to the weighted average cost of capital to the company and this value in use is identified and thus the recoverable amount is measured. In case the carrying amount falls short of the recoverable amount then there will be no impairment otherwise the impairment is required to be booked. Thereafter the results of the impairment testing are detailed and according ly the impairment is booked (AASB, 2016). For Property Plant and Equipment For the purpose of the calculation of the impairment, then value in use method is used and the figures stated in the budget is utilized and accordingly present value of cash flows are determined and recoverable amount is calculated and then the recoverable amount is compared with the carrying amount and accordingly the impairment loss is accounted for in the books of accounts. For Trade Debtors In the impairment testing of the trade debtors, the risk of receiving payment is checked and the debtors ageing schedule has been made. Where the payment is due for more than ninety days then the impairment will be charged. Thus, the impairment testing has been conducted by the company in this mode only. In accordance with the financial report to the company, the impairment charges have been accounted for by the company and have charged to the statement of the profit and loss account. Nil amount of impairment has been charged in case of the goodwill and other intangibles and the property plant and equipment but in case of the trade debtors, the company has charged the impairment of $38626 thousand. The same has been charged only because of the fact that the trade debtors have been pending or outstanding for the past ninety days and more and therefore, the loss for the irrecoverable has been made irrespective of the amount of bad debts written off by the company. Thus, the company has recorded the impairment in the annual report of the company. The company has given the separate note number of twenty which lays down the critical accounting estimates and judgments. Although the company has made many key assumptions and the estimates, but in relation to the impairment following key assumptions and estimates have been made. These are: The future cash flows have been estimated on the basis of the budget plan for the financial year ending 2018 and 2019. For further three years the company has considered the growth rate. This growth rate is adjusted to the market conditions and the standing of the company in the market and the country. The discounting rate that has been use for discounting of the cash flows for arriving at the net present value is pre tax and that too equals to the cost of capital of the company. Inflationary conditions have been taken for valuing the discounting rate for the cash flows. There will be only three cash generating unit as the individual asset will not be able to generate the revenue on its own. Sort of subjectivity is involved in the process of the impairment testing as taken up by the company. The major reason behind the said statement is that the company has recorded any impairment on account of the property plant and equipment. It seems that the companys property plant and equipment has recorded the assets at a value lower than recoverable amount and when the asset if disposed of the company will have profit on sale. But the same does not happen in the real world. There might be some debt covenant imposed by the financial institutions from which the company has obtained the loan from the bank or due to the maintenance of the net worth of the company as stipulated by the top management of the company. Thus, in this sense subjectivity is present. The impairment testing as listed by the company and as mentioned in the annual report of the company is very exhaustive. Through this nature, the testing process has really become interesting as at each stage of the testing new concepts and ways have been developed and have helped in understanding the topic of the entertainment in very good manner. The interesting part is the ageing of the debtors so as to find out the amount which is not receivable at the yearend other than the bad debts. This ageing under different slabs has paved the way of making proper judgment for the impairment if any. Thus, the process has been the interesting one. The insights that have been provided by the impairment process as listed in the annual report of the company is that the weighted average cost of capital can be used as discounting rate for the calculation of the net present value and thereby value in use. It will help the company in correctly measuring the deviation if any made in the calculation of the value in use. Second insight is the allocation of goodwill can be used by the company for the internal purpose of the monitoring of the figures. Thus, these are the two new insights that have been gained. Fair value measurement has been made in accordance with the accounting standard. The company has defined the three levels through which the fair value has been measured. First level measures the listed prices, second level measures other than the listed price and third level measures the normal price in market. Economic realty here referred as metaphor by the speech presentation which means determination of the particular business transaction and its accounting treatment in the financial accounts by having the examination of the commercial circumstances in totality (Ely, 2015). In the case of the accounting standard on Leases, it can be considered in terms of the determination of actual liability of the company in lease contracts situation. Economic reality is lacking in the previous accounting treatment as it under estimates the actual liability which is shown in balance sheet of the company and over estimated the net assets and net worth of the company. New changes help in correct estimation of the liabilities of the company by the understanding the nature of the transaction or contracts which is lease. Thus, it has been truly said by the chairperson that the economics reality will show to different stakeholders who uses the financial accounts for their decisions making process (Day and S tuart, 2013). The leases as per accounting standard have been divided into two parts. First is financial lease and other one is operating lease. The financial lease and their obligations are treated as actual liability in the balance sheet and shown under the head liabilities as the risk and reward has been transferred to lease (Ma, 2011). But in operating lease, the accounting treatment is different as the lease payments and obligations are treated as contingent liability and shown apart from balance sheet in financial accounts. The company mainly airlines sector companies are taking undue advantage of this fact and entered into huge number of operating lease contracts which in turn increases the contingent debts of the company in comparison to the actual liability. This creates as situation that in some of the major companies contingent liabilities become 66 times higher than actual liabilities and hence proved the statement thought by the chairperson (Singh, 2011). No playing fields in respect of the Accounting standard on leases having the wrong decisions making with loopholes in it instead of helping different stakeholders in their correct decisions making about the company following standard. The leader in his statement talks about the same in very decisively manner due the reason of the advantage taken by the company as available in standard which with changes have to foregone by them (Gross, 2014). The standard before changes encourages the companies to enter into operating lease contracts in place of buy the assets or entering into rental contracts as the lease obligations will not find place in the financial position statement which helps them to attract the investor by manipulating the net asset position of the company. With the introduction of the changes in accounting treatment companies will not have upper hand on the financial position which helps them to have more investment previously. And some of the new entrants into market does not have chance to play in lease field to fool the investors (Singer, 2017). The leader has informed in his speech that new changes made the IASB in Lease standard will not help in increasing its usage in the financial market by different companies rather it will creates disinterest among the companies to enter into lease contracts. The major change which leads to this situation is that operating lease obligations now has to be considered as actual liability even though the risk and rewards related to asset under lease is not yet transferred to lessee. This discourage the company to enter to lease contracts in place of rental, buy contracts leading to non applicability of lease standard on companies (Knubley, 2010; Moore and Nagy, 2013). Another fruitful reason of becoming un popular of this standard that the accounting treatment suggested by board required high level special professional knowledge and skills to implement the same into financial accounts which ultimately increases the cost and effort to the company and its management. Through these situations the companies will try in future that they will not entered into operating lease contracts so that they can avoid unnecessary financial and non-financial burden (Lim, 2014). Investor or different stakeholders uses the financial data of the company for making decision about the company like whether funds need to be put in or whether the funds needs to taken back from company, whether the company is providing desired return from their projects and other related matters. The new accounting standard requires to change the accounting treatment done by the different parties to lease contracts like lessor and lessee while recording the operating lease transactions in their financial accounts so that economic reality can be depicted from their financial position data and true net worth can be calculated by different investors before putting funds into the company. Similarly, management of the company has to take different decisions regarding having or owning assets or projects for the company. They also uses financial data for assessing the return generated by the asset or project in case of having lease contact or buy contract. Lease standard now helps in recor ding the true financial capital employed in the business and which as result helps in proper decision making by management. This proves the fact mentioned by the chairperson in his speech about facilitating the different users in the best and improved manner, References AASB, (2016), Impairment of Assets available at https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPjun09_01-10.pdf accessed on {23-01-2018}. AASB, (2016), Financial Instruments: Recognition and Measurement avai lable athttps://www.aasb.gov.au/admin/file/content105/c9/AASB139_07-04_COMPoct10_01-11.pdf accessed on {23-01-2018}. Company Official Website, (2017), Annual Report 2016, available on https://www.cardnolimited.com.au accessed on {24/01/2018}. Day, R. and Stuart, R., (2013), New lease accounting proposal: what it means and what companies can do to prepare.Financial Executive,29(6), pp.11-13. FASB, (2016), New Guidance on Lease Accounting available at https://www.fasb.org/jsp/FASB/FASBContent_C/NewsPagecid=1176167901466 accessed on {23/01/2018}. Ely, K.M., (2015), Operating lease accounting and the market's assessment of equity risk.Journal of Accounting Research, pp.397-415 Gross, A.D, (2014). The path of lease resistance: How changes to lease accounting treatment may impact your business.Business Horizons,57(6), pp.759-765. Knubley, R., (2010). Proposed changes to lease accounting.Journal of Property Investment Finance,28(5), pp.322-327 Lim, S.C., (2014), Market Recognition of the Accounting Disclosure and Economic Benefits of Operating Leases: Evidence from Borrowing Costs and Credit Ratings. Ma W, (2011), Impact on Financial Statements of New Accounting model for leases available at https://digitalcommons.uconn.edu/cgi/viewcontent.cgi?article=1194context=srhonors_theses accessed on {23/01/2018} Moore, S. and Nagy, A., (2013), CONTRACT STRUCTURING UNDER THE NEW LEASE ACCOUNTING RULES: THE CASE OF CUSTOM DESIGN RETAIL, INC.Global Perspectives on Accounting Education,10, p.81 Singer, R, ( 2017), Accountinq for Leases Under the New Standard, Part 1: Definition and Classification of Leases and Lessee Accounting.CPA Journal,87(8). Singh, A.,( 2011). A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules.International Journal of Contemporary Hospitality Management,23(6), pp.820-839.