Conceptual framework Australian Government

Question: Describe about the Conceptual framework for Australian Government? Answer: Introduction. Due to development of cross-border capital markets, it is imperative that the financial statement in various countries follows a single, high quality accounting standards that are being accepted worldwide. So the emerging economies have adopted the International Standards (IFRS) issued by the International Board (IASB) which controls the overall system of standards implementation around the world..(Maheswari, 2014) At their meet in the city of Norwalk located in Connecticut, USA on the 18th day of September2002, the (FASB) and the International Accounting Standards Board(IASB) gave their commitment to develop the standards in such a manner that they might be high in quality, also compatible with the accounting standards as it will be used internationally as well as self country financial reporting. here, the two bodies namely FASB and IASB made joined efforts towards such implementation (a) Implement the present accounting standards into the system of implementation of the new standards and (b) The future work programs that it could be maintained in the long run by the IASB and FASB together. To achieve compatibility, the FASB and IASB (together, the Boards) agree, as a matter of high priority to: 1) to have a program to remove the differences between U.S. GAAP and IFRS which are the International reporting standers for the financial reporting as followed by the company like Glaxo Plc, which include International Accounting Standards, IAS as well to be followed 2) Remove the various other differences between the operation of the US GAAP and IFRSs which would be sorted out by January 1, 2005, by coordination between both the Boards 3) Continue progress on the joint projects that they are currently undertaking, and 4) Also encourage the other bodies to form the part of this exercise to reduce the differences between these two accounting principles. These differences could be only reconciled from the support of the supporting bodies as discussed above. Most of the Asian countries like Malaysia India, Colombia as well as Russian and American countries like US, Japan and Russia have moved forward his step in the convergence to International Financial Reporting System to maintain the uniformity in the accounting system. Further, the Adaption of IFRS has also reduced the worries of the stakeholders regarding the True and fair reporting of the Accounts. Further, this will bring account ability and transparency to the reported figures of the financial statements of the Multi - national companies having Branches over India. So the branch accounts could be reconciled easily and there could be a proper analyses of the results by the users of the information in a proper way/ Issues Adressed In the recent figures and estimates it is suggested that much of US money is invested in the shares of the foreign companies. The investors in US also await opportunities for investment in the non-US based companies who often can use the International Reporting standards to prepare their financial statements. There are many companies around the world that follow IFRS and present their balance sheets accordingly with no scope for the reconciliation of US GAAAP to the IFRS and here is the area where the role of this article comes in to play and the challenge arises for the investors as well as the companies. (Tulsian, 2008) To assist investors and preparers in obtaining the skills to read multiple reports, this article would help to understand the differences between these two broad concepts and how to reconcile them and understand it as per the needs of the investors. In this article mainly the areas of differences that had caught enough of light and are significant for the investors are being dealt into so that these areas dont go uncovered. After the emergence of IFRS many companies had been instructed to follow the reconciliation principle with the IFRS standards so that they might help the user to compare the reports with ease. Apart from that there are many differences in the way the annual reports are prepared and they are presented to the stakeholders of the organization. The other areas of differences are the accounting principles that are followed for treatment of various items in the financial statements of the company under which alternative accounting treatments is possible. (FASB, 2013) IFRS 13 Fair Value Measurement: IFRS 13: (a) explains fair value (b) develops a framework that would help in finding the fair value (c) The required disclosures that are needed while measuring the fair value are also stated. IFRS 13 says that the fair value as the price at which an asset could be sold or a liability in an orderly transaction. It is just a market based measurement and helps to find the value of the asset, and never a measurement that deals with the valuation in accordance with the enterprise. There are some assumptions based on which whereby it considers the risks within the value of the asset calculated. This means that the value of the items would not be affected by time period for which an asset is held or liability is being held before payment and it would not affect the standard in any manner. These things needed to be kept in mind while measuring the fair value of the asset as per IFRS 13. (Tulsian, 2008) (a) the nature of the asset or liability that is measured (b) if the asset is a non financial one how can it be linked with other financial assets based on which it can be measured. (c) the place where the asset or the liability could be traded with ease should be identified as the market (d) the technique that should be used for valuation of the same (Tulsian, 2008) To increase consistency and comparability in fair value measurements and disclosures the standards create a hierarchy of 3 levels which consists of the inputs to the valuation of the assets as per the fair value principle. The hierarchy gives the highest priority to the price of the assets in the open market at which they can be or the identical assets or liabilities can be traded at which are called observable inputs and the least priority is to the unobservable inputs. . (Lefebrve, 2009) An enterprise should present information that would help the of its fair value information so that it can be assessed that (a) for liabilities and assets that are measured at fair value on a timely and regular basis . (b) for those assets which are being valued as per the unobservable inputs named as level 3 inputs and how they are uses to value the items should also be there. (Accountants, 2013) Fair Value v/s Historical Cost: Fair value accounting (FVA) is a method of valuing the assets on a market based rates according to IFRS 13 at the regular intervals whereas the current prices are given much importance for the valuation of the assets of the enterprise. (Tulsian, 2008) Accounting as per the fair value methodology is a concept that helps the companies to use fait value method for the purpose of accounting The fair value concept says that as soon as the value of the asset decrease or liabilities increase, it will be recognized as gains or losses under the head comprehensive income of the enterprise and will be treated as such. (Lefebrve, 2009) As the historical costs of the assets dont possess any value for the investors in the future decisions they are willing to take as they have no relevance to the buy, sell, hold decisions and are not useful for any decisions to be taken. So the concept of fiat value came in due to the relevancy of such information to the investors of the enterprise who can think after seeing the fair values and not the cost values. At the times of growth and deflation this method makes the annual reports much volatile than ever before and changes the picture of the financial statements(Lefebrve, 2009) Historical Cost Accounting: Shortcomings There are large number of issues in the historical accounting concept but one of the primary issue is that the true value of the asset is not demonstrated under this method as the assets are shown at irrelevant costs and the no comparability with the true market value could be achieved. Other issues are as under: (robins, 2001) The method is insensitive to changes in purchasing power of the currency, overstating earnings in periods of rising prices and understating the degree to which capital assets maintain their value. It assumes a concept of going concern which is impractical. Its not able to deal with complex accounting transactions as such as interest rate swaps obligations are there on the assets but it cannot be covered u under the historical costs method there. (F, 2006). The historical cost methods uses the subjective measures to account fall for the transactions and some judgments such as life of the asset, bad debt reserves, warranties etc. (AASB, AASB has approved four new Standards, 2014) Conclusion: Some of the factors, particularly the rules for taxation, make it difficult for some of the countries to wholly shift to the IFRS. It follows that when nations find IFRS concepts attractive, their approach towards IFRS implementation would be different from others because they are unable to change current rules to reflect the various provisions of IFRSs,or they are not willing to give up the basic local accounting rules to a privately controlled enterprise over which very little or no So it could be said that the implementation of IFRS would bring about lots of changes to the presenting accounting differences that are existing in the financial statements of the company as a whole which effects the decision making process of the country around the world. The impanation of the Global accounting standards will reduce the needed for the reconciliation of the information provided in the statement as per rule of accountancy. The convergence would rather remove the cultural differences in the accounting concepts and the users around the world are being treated at par. Therefore the countries adoption of IFRS would be a great change and positive change also towards the accounting world where the investors would be able to choose correctly by proper comparison of the financial statements This will be a more problematic case when economies mature as there will be a need of more information and such issues will arise and needs to be sorted out with ease. As both of the methods namely the fair value method and the historical method. As the financial problems asks for the clarity in the accounting principles so it is needed that the boards try to increase efficiency and transparency to the assumption and the disclosures that need to be implemented for accurate information to be provided to the investors.. The market and the accounting behavior is needed so that the desired clarity may be brought in the principles of accounting.(F, 2006). References AASB. (2014). AASB has approved four new Standards. Australia Government , 1-1. AASB. (2013). Amendments to the Australian Conceptual Framework. Australia: Australian government. Accountants, C. (2013). Conceptual framework. CA Australia new zealand , 1-1. (2014). Accounting for intangible assets and goodwill under IFRS. US: Power Brnd. By Gary Lasker, C. C. (2011). Comparing and Contrasting International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). bassSolomonDowell , 1-1. E.M, B. (2004). Fair values finanacial statemnet volatility. CA , 1-1. F, A. (2006). Mark to Market Accounting liquidity Pricing. Centre for financial studies , 1-1. FASB. (2013). The Objective of General Purpose Financial Reporting. FASB , 1-42. Kov, Z. (2011). Accounting for Intangible Assets . In Z. Kov, Accounting for Intangible Assets (pp. 1-13). Czech Republic . Lefebrve, R. (2009). Fair Value Accounting. Issue In Focus , 1-22. Lightfoot, S. (2013). Research into the accounting for intangible assets. Chartered Accountants Journal , 1-1. Maheswari, S. (2014). IRFS Convergence. CA Journal , 1-1. robins, P. (2001). ACCOUNTING POLICIES CONTRASTED WITH ESTIMATION TECHNIQUES. ACCA , 1-1. Tulsian, P. C. (2008). Accounting Concept. Mumbai.

Rresearch Paper on Corporate Social Responsibility free essay sample

Corporate Social Responsibility Ronald Bellamy MBA 6001-10F-S5A11-S3 Professor: Dr. Marie Gould June 18, 2011 In a 1970 Times Magazine article, economist Milton Friedman argued that businesses’ sole purpose is to generate profit for shareholders. Friedman maintained that companies that chose to adopt â€Å"responsible† attitudes would be faced with more binding constraints than companies that did not take a socially responsible position, rendering them less competitive. Unfortunately, not everyone accepted Friedman’s view on social responsibility. In 1979, Quaker Oats president, Kenneth Mason stated, â€Å"Friedman’s profits-are-everything philosophy are a dreary and demeaning view of the role of business and business leaders in our society. Making a profit is no more the purpose of a corporation than getting enough to eat is the purpose of life. Getting enough to eat is a requirement of life; life’s purpose†¦likewise with business and profit (Makower, 2006). † The purpose of this paper is to weigh the pros and cons of social responsibility in today’s global economy. Corporate Responsibility Defined Corporate Responsibility is a manager’s or corporation’s duty or obligation to make decisions that nurture, protect, enhance, and promote the welfare and well-being of stakeholders and society as a whole (Jones, G. , 2010, pg. 200). Stakeholders are important in reference to corporate social responsibility because stakeholders are people who have an interest, claim, or stake in an organization, in what it does, and how well it performs. It can easily be said that social responsibility is the â€Å"do the right thing† of business. There are four different approaches that corporations can take in reference to social responsibility: Obstructionist Approach where managers choose not to behave in a socially responsible manner. As a result, they behave unethically and illegally and do everything in their ability to prevent outsiders and stakeholders and other organizations from finding out about their behavior (Jones, G. , 2010). Prior to the enforcement by the Surgeon General of the United States, cigarettes manufacturers, i. e. , Philip Morris, took an obstructionist approach. Cigarette manufacturers had full knowledge that the nicotine in cigarettes was harmful to the lungs and refrained from informing the public. Defensive approach is when managers and corporations have at least a commitment to ethical behavior. When managers take a defensive approach to social responsibility, they ensure that they abide by all laws; but, they make not attempt to exercise social responsibility beyond they legal requirements. In the defensive approach managers also ensure that their employees behave ethically and do not harm others. Yet, these same managers always put the claims and interest of the stakeholders first—even if it is at the expense of other stakeholders (Jones, G. , 2010, pg. 201). Again, the cigarette manufacturers are a good example of taking a defensive approach. After it was mandated that the public be warned (legal requirement), the cigarette manufacturers placed the following warning: Warning: smoking causes lung cancer, heart disease, emphysema, and may complicate pregnancy. The manufacturers at this point had met the legal requirement; but, absolutely did nothing else, i. . , setting up a fund for patients with lung cancer or funding programs to prevent teen smoking. Accommodative approach is basically the acknowledgement of the need to support social responsibility. Managers using this approach realize that the organization should act in a socially responsible manner and should behave legally and ethically. The accommodative manager does his best to balance the interest of differen t stakeholders against one another in order to insure the claims of stakeholders and seen in relation to the claims of other stakeholders (Jones, G. 2011, pg. 202). In these organizations, when managers have a problem they implement a social responsibility strategy in which the company chooses to accept responsibility for the problem and do everything in their power to solve the problem in a manner that meets the expectations of society and stakeholders as a whole. Proactive approach is the approach where corporations and managers fully embrace the need to behave in a socially responsible manner. Managers take a collaborative approach to ensuring that they behave ethically and legally at all times. To ensure the corporation is socially responsible, they are willing to use corporate resources to promote the interest of stockholders while simultaneously supporting the claims of stakeholders. The perfect example of proactive social responsibility happened on September 1992 when Saturn found a fault in 1,696 of its new cars. An article in the Seattle Times stated, â€Å"A crush on 1,696 new cars: A new GM Saturn car sits in a crusher, while others are lined up at the Saturn plant in Spring Hill, TN. A faulty coolant that included a corrosive was discovered in the cars, and Saturn Corporation officials decided to crush all 1,696 of them to make sure no faulty models or parts got into the marketplace† (Seattle Times, 1992). It is totally up to a corporation which approach they would like to take towards socially responsibility; but, in today’s competitive global business environment, social responsibility and looking out for the interests of stockholders and stakeholders play an integral part in the success of a corporation. According to John R. Schermerhorn, Jr. , the four approaches to social responsibility and the stakeholders affected can be easily defined as (Schermerhorn, Jr. , 2010): †¢ Proactive strategy—take leadership in social initiatives, meet economic, legal, ethical, and discretionary responsibilities. †¢ Accommodative strategy—do minimum ethically required and meet economic, legal, and ethical responsibilities. †¢ Defensive Strategy-do minimum legally required and meet economic and legal responsibilities †¢ Obstructionist Strategy—fight social demands and meet economic responsibilities Stakeholders Affected by Social Responsibility Stakeholders are the people who have an interest, claim, or stake in the organization, in what it does, and how well it performs (Jones, G. , 2010, pg. 28). There are two man groups of stakeholders—inside and outside stakeholders. According to Gareth Jones, â€Å"inside stakeholders are the people who are closest to an organization and have the strongest or most direct claim on organizational resources, i. e. , shareholders, managers, and the workforce. Outside stakeholders are people who do not own the organization, are not employed by it, but do have some claim or interest in it. Customers, suppliers, the government trade unions, local communities, and the general public are types of stakeholders (Jones, G. , 2010, pgs. 28-30). Rethinking Social Responsibility In October 2002, a debate occurred between Milton Friedman (currently a senior researcher at the Hoover Institution and a Distinguished Service Professor Emeritus of Economics at the University of Chicago), John Mackey (CEO Whole Foods), and T. J. Rodgers (founder and CEO of Cypress Semiconductors). Friedman strongly believed that businessmen practicing social responsibility are products of pure and unadulterated socialism. In his mind, businessmen who focus their actions on being socially responsible were, â€Å"unwitting puppets of the intellectual forces that have been undermining the basis of a free society for decades (Friedman, Mackey, Rodgers, 1992). During the debate, John Mackey strongly disagreed with the ideas of Friedman concept that the only social responsibility a law abiding business has is to maximize profits for its share holders. Mackey stated during his argument, â€Å"I strongly disagree. Im a businessman and a free market libertarian, but I believe that the enlightened corporation should try to create value for all of its constituencies. From an investors perspective, the purpose of the business is to maximize profits. But thats not the purpose for other stakeholders-for customers, employees, suppliers, and the community†¦ Not that were only concerned with customers. At Whole Foods, we measure our success by how much value we can create for all six of our most important stakeholders: customers, team members (employees), investors, vendors, communities, and the environment† (Friedman, Mackey, Rodgers, 1992). Mackey was a firm believer that there was no magic formula to calculate the value each stakeholder should receive from a corporation; but, he felt it was a dynamic process and that no stakeholder remains satisfied for long. Mackey’s opinion was that the function of company leadership was to develop solutions that continually for the common good. T. J. Rodgers, who was dubbed one of America’s toughest bosses by Fortune Magazine, argued that corporations add far more to society by maximizing â€Å"long-term shareholder value† than they do by donating time and money to charity (Friedman, Mackey, Rodgers, 1992). Is Corporate Social Responsibility Responsible? In 2006, an article in Forbes debated over whether corporate social responsibility was really responsible. According to the article, the concept of corporate social responsibility deserves to be challenged. Why? Because some people strongly feel that political correctness has slowly obstructed the way business is done. According to the author of the article, Betsy Adkins, â€Å"the corporation’s goal is to act on behalf of the owners. The company’s owners—its shareholders—can certainly donate their own assets to charities that promote causes they believe in. They can buy hybrid cars to cut back on fossil fuel consumption or support organizations that train the hard-core unemployed; but, it would be irresponsible for the management and directors of a company, whose stock these investors purchased, to deploy corporate assets for social causes† (Atkins, 2006). The bottom-line-up-front, Ms. Atkins feels that corporations should act socially responsible; but, not at the cost of the investors. Investors pay for profit and not social responsibility. Everyone does not feel like Ms. Atkins. There are corporations like Saturn who are willing to take a loss to ensure they are socially responsible. Saturn lost millions of dollars; but, publically crushing the cars and letting society know the reason they were being crushed saved the corporations image with the public. Current and Past Issues in Social Responsibility In 2010, Penn Olson, an Asian Corporation, made a list of the top ten most socially responsible corporations. Listed below are the top five and the reasons they are considered the most socially responsible: Vodafone was listed as number one because of its promise to cut down their carbon dioxide emissions in half by 2020 by improving the energy efficiency of its global mobile phone networks. The company further pledged to recycle 95% of network equipment waste and reduce work-related accidents. Most importantly, Vodafone is the leading business in producing socially responsible pr4oducts such as â€Å"text –to-speech† software for blind people and user friendly handsets for the elderly (Noam, 2010). The Body Shop was number two because it is considered one of the pioneers of social responsibility. In 1985, the corporation worked with Greenpeace and obtained more than 4,000,000 signatures against animal testing in the European Union. The Body Shop’s founder, Anita Roddick, places great emphasis on the environment, animal rights, and human rights (Noam, 2010). Starbucks Coffee has always been known for being socially responsible. Starbucks came in third place for most socially responsible companies. Starbucks has been steadfast in their goal to green coffee and supported Ethos Water. Ethos water is a corporation that provides clean potable water to billions of people who otherwise would not have safe drinking water. Ben Jerry’s Ice Cream notably came in fourth place. For years the company has been known for giving back to the community. One of the most amazing aspects of Ben Jerry is their promise to link their prosperity between the corporation, its employees, and the local community. From the time when the corporation was founded, the two brothers have donated 75% of their pretax profits to charitable organizations (Noam, 2010). HSBC Holdings came in fifth place for being socially responsible. HSBC is known for providing small businesses with sustainability insurance options and developing an index for climate change (Noam, 2010). Furthermore, the corporation partnerships with other financial institutions to promote affordable home ownership. Arguments Against and for Corporate Social Responsibility According to Schermerhorn, there are several arguments against social responsibility. Most importantly, as Friedman thought, it reduces business profits; increases business cost, dilutes the purpose of doing business—which is to make a profit, and causes lack of public accountability. In favor of social responsibility Schermerhorn finds that it adds long-run profit, improves the corporation’s public image, helps avoid the need for government regulation and intervention into corporate business policies, and finally provides business with resources and ethical obligations. In conclusion, in today’s society most business people agree that the ethical and moral way to conduct business is for corporations to be socially responsible. If corporate America took the stand of Friedman, they would believe totally opposite. Corporations must do what their finances and budget can handle. On the norm, lack of social responsibility results in loss of revenue and valued customers and suppliers. As stated in the introductory paragraph, Friedman though corporate social responsibility was the end to free enterprise. The decision to practice corporate social responsibility will ultimately be up to the corporation. The corporations will have to decide whether they are in pursuit of profit or in pursuit of acceptance by society for being socially responsible. As always, there will continue to be companies who strive for the pure love of money (profit). There will be those who also will consistently never place profit before society as a whole. The individuals who are in search of the almighty dollar at any cost—even at the cost of being socially responsible will always be around too. Those people will believe the pursuit of profit only is wicked. In believing so they will be firm believers of Friedman statement, â€Å"The shortsightedness is also exemplified in speeches by businessmen on social responsibility. This may gain them kudos in the short run. But it helps to strengthen the already too prevalent view that the pursuit of profits is wicked and immoral and must be curbed and controlled by external forces. Once this view is adopted, the external forces that curb the market will not be the social consciences, however highly developed, of the pontificating executives; it will be the iron fist of Government bureaucrats† (Friedman, 1970). Works Cited Atkins, Betsy (2006). Is Corporate Social Responsibility Responsible?. Forbes. , retrieved from web May 17, 2011 from https://forbes. com/2006/11/06/leadership-philanthropy. Friedman, Milton (1970). The Social Responsibility of Business is to Increase Profits. , The New York Times Magazine. , The New York Times Company Mackey, John ((2005). Rethinking the Social Responsibility of Business. , Reason Magazine. , retrieved from web May 15, 2011 from http://reason. com/archives/2005/10/01/rethinking-the-social-responsibility. Makower, Joel (2006). Milton Friedman and the Social Responsibility of Business. , retrieved from web on May 17, 2011 from http://www. worldchanging. com/archives/005373. html Schermerhorn, Jr. , John R. (2005). Management, 8th Edition: Valparaiso, In. , John Wiley Sons, Inv. Seattle Times (1992). A Crush on 1696 New Cars. , retrieved from web on May 29, 2011 from http://community. seattletimes. nwsource. com. Hizan (2010). 5 Socially Responsible Companies: Penn Olson Asian Tech. , retrieved from web From www. penn_olson. com/2010/08/03/socially-responsible-companies.

Vacations Weather and Beach Essay Example

Vacations: Weather and Beach Essay Vacationing at beach or in mountains Where would you prefer to go on vacations? What is your dream destination for an ideal vacation? All of us like to go on vacation, even if it is somewhere near by our place or even when you just have to stay at home, without doing any work. Who does not like vacations? Vacations become more exciting and interesting when you find a right and good place to spend your leisure time. Most people go on vacations to islands, beaches, mountains or some other country, where they have not been too. The most common place people would prefer going is beach or mountains. In this essay I will compare and contrast three aspects of Jones Beach and Adirondack Mountains. The three aspects are climate, activities and food. Beaches are the fun way to enjoy your vacations. Beaches are the perfect place to relax. It is the combination of azure water, soft shores, warm sun shine and the cool gentle breeze. The first thing that makes the beach an ideal vacation is the climate. I love beach just because of the climate. Climate at the beach is warmer and at the same time, there is cool breeze running through your hair. It is hot on one side and by the time you are in the water, the weather just makes you feel good. We will write a custom essay sample on Vacations: Weather and Beach specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Vacations: Weather and Beach specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Vacations: Weather and Beach specifically for you FOR ONLY $16.38 $13.9/page Hire Writer You can smell the saltwater and the fresh air. The climate at the beach makes you feel so calm and takes you away from all the worries of your busy life. If the weather is perfect at the breach, then only you could enjoy your beach vacation. The weather is perfect, you are with your family and friends, the next thing you will do are some fun activities with your loved ones. As you all know, beach is not limited to a specific space or area, it stretches out so long. You could play many games, when you are out on a vacation, to a beach, with your friends or family. Some of the games that can be played on the beach are beach volleyball. If you are fan of water rides, we could also do water skiing. Another classic game, which could be played on the beach, is Frisbee. Some people do not like doing any activities, so people go into the water and relish themselves with the beach water and also make sand castles. After enjoying the climate, playing in the water and cherishing the games, you get hungry. So the last aspect of beach vacation is Food. No matter how much tired are you, food makes you happy and energetic again. When you are on beach, there is some certain food, which is available at the beach or nearby surroundings. The first food item you will see is Lobsters, crabs cakes, much kind of fish. Foods at this kind of places are generally tropics. You will find cocktails, mock tails and many other tropical drinks. These three aspects make your beach vacations quite remember able. Other ideal vacation spot that people love to visit is Mountains. People, who are very busy in their life working and keeping themselves into the computers 247, love to go on vacation to the mountains. This is so because, people in the cities cannot enjoy being close t nature, so they chose the place, where they can be close to nature and enjoy the natural beauty. Vacations in the mountains could be very pleasant and relaxing. You are away from the city’s hype and can relish the beauty of the mountains. Firstly, talking about the climate in the mountains. Climate in these kinds of places are generally cold; but if you visit the mountains during fall, the climate is perfect for the mountain vacations. We could enjoy our vacations, before the winter starts. But, climate in the mountains changes very dramatically. Once the temperature is good and the other time, it is so chilled. Vacations on the mountains could be fun, if you visit during the right climate. As the climate is good, you could enjoy many mountain activities. Some of the activities that could be done on your vacation are mountain climbing, mountain biking or cycling, watersports that are near the mountains and many other activities too. These activities are dangerous, but at the same time, they are fun to do too. Last aspect of mountain vacations is food. Generally food in the mountains is as usual food we eat every day. Eating food in nature and in that atmosphere just makes the simple food, even tastier. We talked about two famous vacations spots that people would love to go on vacations. Beach has its own charm, with water and sand all around. While, when you are in mountains, you feel really close to the nature. Both the places are ideal spots for vacations. Vacations is not only just about going out to some place, but the real meaning of the vacations is relaxing you and making yourself feel special. There are many other vacation spots but these two vacation spots makes you feel close to the nature. Beach and mountains are two things that can make everyone happy, even if its kids or adult or aged person. Vacations Weather and Beach Essay Example Vacations: Weather and Beach Essay Vacationing at beach or in mountains Where would you prefer to go on vacations? What is your dream destination for an ideal vacation? All of us like to go on vacation, even if it is somewhere near by our place or even when you just have to stay at home, without doing any work. Who does not like vacations? Vacations become more exciting and interesting when you find a right and good place to spend your leisure time. Most people go on vacations to islands, beaches, mountains or some other country, where they have not been too. The most common place people would prefer going is beach or mountains. In this essay I will compare and contrast three aspects of Jones Beach and Adirondack Mountains. The three aspects are climate, activities and food. Beaches are the fun way to enjoy your vacations. Beaches are the perfect place to relax. It is the combination of azure water, soft shores, warm sun shine and the cool gentle breeze. The first thing that makes the beach an ideal vacation is the climate. I love beach just because of the climate. Climate at the beach is warmer and at the same time, there is cool breeze running through your hair. It is hot on one side and by the time you are in the water, the weather just makes you feel good. We will write a custom essay sample on Vacations: Weather and Beach specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Vacations: Weather and Beach specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Vacations: Weather and Beach specifically for you FOR ONLY $16.38 $13.9/page Hire Writer You can smell the saltwater and the fresh air. The climate at the beach makes you feel so calm and takes you away from all the worries of your busy life. If the weather is perfect at the breach, then only you could enjoy your beach vacation. The weather is perfect, you are with your family and friends, the next thing you will do are some fun activities with your loved ones. As you all know, beach is not limited to a specific space or area, it stretches out so long. You could play many games, when you are out on a vacation, to a beach, with your friends or family. Some of the games that can be played on the beach are beach volleyball. If you are fan of water rides, we could also do water skiing. Another classic game, which could be played on the beach, is Frisbee. Some people do not like doing any activities, so people go into the water and relish themselves with the beach water and also make sand castles. After enjoying the climate, playing in the water and cherishing the games, you get hungry. So the last aspect of beach vacation is Food. No matter how much tired are you, food makes you happy and energetic again. When you are on beach, there is some certain food, which is available at the beach or nearby surroundings. The first food item you will see is Lobsters, crabs cakes, much kind of fish. Foods at this kind of places are generally tropics. You will find cocktails, mock tails and many other tropical drinks. These three aspects make your beach vacations quite remember able. Other ideal vacation spot that people love to visit is Mountains. People, who are very busy in their life working and keeping themselves into the computers 247, love to go on vacation to the mountains. This is so because, people in the cities cannot enjoy being close t nature, so they chose the place, where they can be close to nature and enjoy the natural beauty. Vacations in the mountains could be very pleasant and relaxing. You are away from the city’s hype and can relish the beauty of the mountains. Firstly, talking about the climate in the mountains. Climate in these kinds of places are generally cold; but if you visit the mountains during fall, the climate is perfect for the mountain vacations. We could enjoy our vacations, before the winter starts. But, climate in the mountains changes very dramatically. Once the temperature is good and the other time, it is so chilled. Vacations on the mountains could be fun, if you visit during the right climate. As the climate is good, you could enjoy many mountain activities. Some of the activities that could be done on your vacation are mountain climbing, mountain biking or cycling, watersports that are near the mountains and many other activities too. These activities are dangerous, but at the same time, they are fun to do too. Last aspect of mountain vacations is food. Generally food in the mountains is as usual food we eat every day. Eating food in nature and in that atmosphere just makes the simple food, even tastier. We talked about two famous vacations spots that people would love to go on vacations. Beach has its own charm, with water and sand all around. While, when you are in mountains, you feel really close to the nature. Both the places are ideal spots for vacations. Vacations is not only just about going out to some place, but the real meaning of the vacations is relaxing you and making yourself feel special. There are many other vacation spots but these two vacation spots makes you feel close to the nature. Beach and mountains are two things that can make everyone happy, even if its kids or adult or aged person.

Why You Should Consider A Professional Writing Service For Your Sociology Survey Essay

Why You Should Consider A Professional Writing Service For Your Sociology Survey EssayOne of the best choices to consider in order to get a sociology survey essay sample is a professional writing service. Although you can also try to write your own survey essay if you are good at it, this can be difficult as you have no idea of what kind of research you should be doing. This can even be a bit frustrating especially if you want to get credit for your efforts.If you are not confident about being able to write an essay on your own then you should hire a writing service. There are many out there that can do this for you and provide you with an excellent essay sample. With a service of a professional writing service you do not have to worry about writing content yourself and creating some research for the essay.The services of these services are very affordable and they provide great assistance. They will be there when you need them most and they can provide you with different types of sa mples. This makes it very easy for you to select which service is best for you.These services have sociologists on their staff who can provide you with useful tips for writing an essay. The sociologists can answer any questions that you might have and give you the answers that you may have been looking for. You can rely on their opinions and advice to help you create a successful essay. This is very helpful as you can not rely on yourself to know what questions you should ask your sociologist.It is important that you keep in mind the purpose of your essay when writing it. This is the most important part because it will give you a clear idea of what you should be writing about. This will help you ensure that you provide good and relevant information. This is why you must keep this in mind before you start writing.You can see many sociologists offering their services online so that you can go and see what they offer to you. There are also many agencies that you can look into that can provide you with a number of sample essays for you to study. This is where you can get more insight into what you should be writing.After you have written your essay, you should now give it a read and make sure that you really like it. If you think it is good then you can get a copy of the essay and send it to the writer for proofreading and editing.

Tribalism in Iraq Essays

Tribalism in Iraq Essays Tribalism in Iraq Essay Tribalism in Iraq Essay Read the following article â€Å"Tribalism is the real enemy in Iraq† Answer the following questions 1. The author argues that Islam is not the real foe in the war in iraq. Who does he say is? The author argues that Islam is not the real barrier between the Western forces and the people of Iraq, but merely our differences in values and daily life, with the center of our differing ideologies being tribalism. 2. What does the author identify as the major differences between East and West? The author identifies the differences between East and West being our inherent basic ideologies. He describes Iraqi ideology as being post apocalyptic. 3. What are the five main attributes of tribalism as the author says sociology has taught us? Explain each. The tribe needs a boss. The tribe needs a leader to direct its people. The tribe is a warrior; its foundation is warrior pride. These are people who see themselves as knights of the Islamic crusade. The demand the respect of their people. The tribe respects power. The tribe respects those who display their might, not those who cower behind treaties and passive communication. You cant sell freedom to tribesmen any more than you can sell democracy. He doesnt want it. It violates his code. It threatens everything he stands for. They believe that the land IS theirs, and that is was given to them by god. The tribe has no honor except within its own sphere, deriving justice for its own people. Its code is Us versus Them. The outsider is a gentile, an infidel, a devil. If you came from the outside, you will never assimilate. 4. What then, from the author’s perspective, is the solution to this distinctively different approach to social organization between the East and the West? Do you agree? Explain. Though I believe he has a great point about our basic ideologies being different and Iraq in need of strong leader (or preferably a Stalin-esque dictator), he seems to be making almost archaic generalizations about the Iraqi people. Being a Caucasian Canadian living in the region I know how different they are from westerners like me, but I can tell you that the Iraqi people care nothing of tribes, leaders and marrying daughter,   and more about getting their water turned back on and feeling safe in their own homes. More than anything though, these people resent that we came in the first place. They may have had a dictator with secret police, but it was not taken out on the majority of citizens. Their standard of living is set to improve after the public development of their oil, but there is a long way to go before the bottom starts seeing any of that. Cite all your sources.

SULA Assignment Example | Topics and Well Written Essays - 500 words

SULA - Assignment Example Therefore, this essay will focus on the highlights about the themes utilized by Morrison in her novel including friendships, choices, and pride. The theme of friendship makes the central force in the novel. It helps to sustain the characters and get them through the hardships of real life situations. The relationships and friendships depicted in Sula emerge as difficult and complicated. They cause pain to the individuals whose relationships did not bear fruit as they had expected. For instance, the friendship between Sula and Nel finally leads to Nel’s broken marriage. The situation occurs after Sula returns to Nel’s house, and her idleness lures her to indulge in a meaningless sexual episode. However, Jude holds that his action is due to the undervaluing resulting from Nel’s sense of self-worth (Nigro 736). The theme is interesting since Sula and Nel had a long friendship, and when this happens, the reader intends to know more about what will unfold as the story continues. In this context, options are prevalent throughout the novel as various characters seem to make different decisions ate varied stages of the text. For instance, Sula’s characters struggle with self-identity and determination throughout the story. There are evident characters that choose to take their paths different from the ones exhibited by their parents. They want to follow their desires and ideas regarding what is wrong or right (Nigro 734). The situations create problems to the people that surround them enhancing the curiosity of the reader to unravel what will befall the â€Å"deviant.† Hence, the story becomes interesting as the reader wants to read more to realize what happens to the people that deviate from the society’s expectations. For example, Nel vows to find her self-identity and determination against her mother’s wish. The characters make own decisions that finally have profound effects on the entire society. In the

Financing a Business Magazine Article Coursework

Financing a Business Magazine Article - Coursework Example In the year 2011, the number of small businesses in the UK was found to be around 4.5 million, which indicated that around 99 percent of the businesses were small firms (Nanto, 2010). The financial crisis has made it difficult for many small firms to get funding assistance from the banks. According to the Huffington Post, around 170,000 small businesses had to close down in the USA, in the year 2008-10; out of which around 6.79 million small firms closed in 2010, and around 6.96 firms closed in 2008 (Kavoussi, 2012). The rate of self-employment diminished by 4 percent in 2007 and further by 12 percent in 2009 (Halm-Addo, 2010). A series of survey was done, which revealed that the reducing employment, sales, investment rate during 2009 and even during 2008, were affecting the small business and their performances. About 165 small firms were surveyed in the UK and it was found that around 1 in every 20 firms had doubts of their survival, and around 8 percent were forecasting deep troub le for themselves. The small businesses do not have high cash reserves or large proportion of capital assets which would be acting as collateral. So it becomes difficult for them to secure additional financing during economic crisis. Bankruptcy among the small businesses are common than the large firms because even banks do not take the guarantee of financing them during such situation (Forrest, and Yip, 2011). The current economic crisis has created major liquidity issues in the banks, which in turn has influenced the lending practices. Bank of England has reported that financial crisis has observed the weakest flow of funds to the small businesses in the UK. The demand for secured and unsecured lending has increased in the UK since 2009, but it has been noticed that the changing policies of the banks due to rising risk of bankruptcy and insolvency, has limited the supply of funds. Evidences have been accumulated that the small enterprises in UK have faced difficulties in accessing funds during the period of 2008-09. According to the Forum of Private Business Reports, poor flow of cash and late payments were the major issues that the Economic Downturn Panel has referred to. They have also highlighted that these were mainly due to the slow decision-making, lack of any sales activity, and the increasing cost of lending rates. It was found in June 2009, that in the UK, about 33 percent of the small businesses could not access financial aid from banks, and around 44 percent of the small firms had to face immense difficulty to receive financial assiatnce. All the above statistics reveal that it is indeed difficult to raise money in the present economic climate. This is the reason why other ways of financing need have to be evaluated, so that small businesses do not close down just because of not getting access to bank loans (Stokes, and Wilson, 2010). The alternative sources of funding are discussed below: Merchant Cash Advances: In this type of financing the lend er does not lend money on equated monthly installment (EMI) basis, but they are interested in the sale and purchase of credit card income of the future. So they collect a fixed percentage of the credit card income daily, until the loan is repaid (Department of Business Innovation & Skill, 2012).