Taxation of Ill Gotten Gains in South Africa Free Essays

It has as of late been accounted for in the press that SARS has stopped a case for R183 million in personal duty against the domain of the killed mining head honcho, Brett Kebble in regard of the R2 billion supposedly taken by him from the mining organizations of which he was a chief. It is additionally detailed that the Master of the High Court has dismissed the case in light of the fact that the sums on which SARS tried to impose charge established cash taken by Kebble, and that taken cash isn't dependent upon personal expense. It has been accounted for that SARS is to take the Master?s choice in such manner on audit. We will compose a custom paper test on Tax assessment from Ill Gotten Gains in South Africa or on the other hand any comparative theme just for you Request Now Why the issue is being challenged based on survey, as unmistakable from the conventional procedure of appraisal followed by protest and advance, isn't clear. A survey is concerned distinctly with the normality of the procedure by which a choice was reached, not with the rightness of the choice itself. An unsettled issue of duty law The Kebble case raises an intriguing and uncertain expense issue and, considering the enormous aggregate in question, it might be a case that will go right to the Supreme Court of Appeal and bring long-late assurance to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no help with deciding the issue. Area 23(o) states that installments that are illicit as far as Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that establish a fine or punishment for any unlawful movement did in the Republic (or in some other nation if that action would be unlawful whenever completed in the Republic) are not deductible for annual assessment purposes. There is, nonetheless, nothing in the Act to state that the beneficiary of degenerate or unlawful installments is (or isn't) expose to annual assessment on such sums, and this issue must, along these lines, be settled by the utilization of precedent-based law, in other words, as far as standards set somewhere near the courts. In COT v G [1981] (43 SATC 159) the Appellate Division of Zimbabwe held that an individual who takes cash doesn't â€Å"receive† it in the sense thought about in the meaning of â€Å"gross income† in the Act, since he doesn't gain the cash â€Å"on his own sake and for his own benefit†. On the off chance that this is right, at that point the subject of whether such a sum â€Å"is income† doesn't emerge, since it is just once a sum has been gotten or collected that the issue emerges with respect to whether it is pay or capital. Be that as it may, the rightness of this choice is suspect. Positively, from the thief?s point of view, the motivation behind why he took the cash was definitely to gain it â€Å"for his own benefit† and the translation that the appointed authority concurred this expression is, with deference, legalistic, fake and unsupported by power. In ITC 1789 (67 SATC 205), where the citizen being referred to had requested a large number of rand from a huge number of speculators in a false and unlawful plan, the court held that those funds had been â€Å"received† as thought about in the meaning of ?net salary?. In the event that both of these choices are acceptable law, it would imply that (as was held in ITC 1789) an individual who methodicallly swindles others out of cash is dependent upon annual duty on his goods, yet that (as was held in G v COT) an individual who really takes cash in a precise manner isn't available. This, it is submitted, is an over the top and indefensible qualification. The genuine issue was whether the sums were â€Å"income† It is presented that both these cases should have been settled based on whether, in the specific conditions, the sums being referred to had the character of â€Å"income† in the possession of the criminal, instead of on the issue of whether the funds had been â€Å"received† by him. Useful receipt was without a doubt undeniable in the two cases. It can scarcely be genuinely battled that a cheat or certainty swindler doesn't mean to secure the victim?s cash for his own advantage, and treat it as his own. The issue of whether cash that has been taken or is in any case polluted with illicitness is â€Å"income† in the possession of the beneficiary and is along these lines subject to annual assessment, raises numerous prickly issues, never to date completely tended to not to mention settled by our courts. A portion of the parts of the issue regarding whether illicit receipts are available as pay are ? †¢Illegal receipts extend from those that are spoiled with a simple specialized wrongdoing, for example, those got from exchanging without a permit, to ethically unforgivable receipts, for example, the returns of medication managing or an expense paid to a contract killer for doing a death. In the expense setting, do similar standards apply to each sort of illicit receipt? †¢If SARS were to take a cut of an unlawful receipt, would this not make the State complicit in the wrongdoing? In the event that annual assessment were to be forced on the beneficiary of taken cash, this would lessen the assets accessible to reimburse the legitimate proprietor. It should be recollected that, in law, responsibility for cash has gone to the hoodlum, and all that the proprietor has is a case in personam against the criminal for reimbursement. On the off chance that the hoodlum has gone through the cash and can't reimburse it, the casualty is simply a simultaneous leaser in the thief?s ruined domain. SARS, on the other hand, has a particular case, regarding the Insolvency Act, for any duties due. In the event that personal duty were payable on the taken cash, it is subsequently possible that SARS would recuperate all or a portion of the expense, however that the casualty would not get his cash back. This, it is submitted, is an unpalatable outcome. Should SARS get included by any stretch of the imagination? There is a solid contention that, where unlawful installments are concerned ? surely concerning taken cash ? it would be best for charge law to stand standoffish, connect no duty results to the receipt of the cash, and let the entire issue be chosen as far as criminal law. In any case, taking into account the vulnerability in the law on this point, SARS can barely be blamed for attesting a case. Instructions to refer to Taxation of Ill Gotten Gains in South Africa, Papers

A PostModern Age Essay Research Paper A free essay sample

A Post-Modern Age Essay, Research Paper A Post-Modern Age? Presentation: Post-Modernism can be depicted as an unconventional way of thought. It is a develop that associates the outgrowth of new attributes and kinds of cultural life and monetary request in a human advancement ; regularly called modernisation, post-mechanical, shopper, media, or transnational free enterprise social orders. In Modernity, we have the sense or imagined that the present is irregular with the days of old, that through a strategy of cultural, mechanical, and social adjustment ( either through improvement, that is, progression, or through reduction ) life in the present is essentially not quite the same as life in the days of old. This sense or thought as a universe position stands out from what is ordinarily known as Tradition, which is just the feeling that the present is continuous with the days of old, that the these days in some way rehashes the signifiers, conduct, and occasions of the days gone by. I would propose that conventional lifestyles have been supplanted with unmanageable modification and cumbersome choices, however that these changes and alternatives at long last make something that may follow in the general public that conventionalists truly look for after ; the harmony among Nature and Technology. Advancement itself is just the feeling that the present is a transitional point, non concentrated on a reasonable end in the great beyond yet simply modifying through powers beyond our ability to do anything about. I will first portray how # 8220 ; Modernity # 8221 ; came to fruition, thus to bespeak a portion of the qualities for which # 8220 ; Post-Modernity # 8221 ; is intended to be a response, reaction or extra to modernisation. Beginnings of Modernity: To start with, I mean to give a wide verifiable picture against which we may comprehend the ascent of Modernity as an idea identified with logical control and society or as a model for a place of reason. We realize that we experience adjustment as either headway or entry, that is, we see our recorded situation and our lives soon as reasoning essentialness and incentive in some unfulfilled from this point forward. The dislodging from Renaissance compassion to Modern realism can be comprehended in footings of four relocations: ( 1 ) from an unwritten human progress wherein the hypothesis and example of talk played a cardinal capacity to a composed progress wherein formal rationale played a cardinal capacity in set uping the declarations of an announcement ; ( 2 ) from a viable concern # 8211 ; with anxiety and proceeding onward impossible to miss cases to an increasingly hypothetical worry with the advancement of cosmopolitan guidelines ; ( 3 ) from a worry with the nearby # 8211 ; in the entirety of its steady assorted variety, to the general # 8211 ; comprehended in footings of theoretical multi patriotisms ; and ( 4 ) from the convenient # 8211 ; a worry with doing handy judgments in the short lived condition of affairss which request insightful and reasonable reactions, to the ageless # 8211 ; a worry with trepidation and explaining the suffering, conceivably ever-enduring, nature of things . There are a few social factors that have demonstrated and brought about the ascent of Modernity. The start of Modernity may hold its foundations in a few periods: the twelvemonth 1436, with Gutenberg # 8217 ; s acknowledgment of portable sort ; or in 1520, and Luther # 8217 ; s defiance to Church approval ; or 1648, and the terminal of the Thirty Years # 8217 ; War ; while even still, it could hold started during the American or Gallic Revolutions of 1776 or 1789 ; or even the ascent of # 8220 ; Modernism # 8221 ; in good humanistic controls and writing. How we ourselves are to encounter about the odds of Modernity relies upon what we see as the chest and core of the # 8220 ; current, and what cardinal occasions in our eyes offered ascend to the # 8220 ; present day # 8221 ; universe. Social Responses to Modernity: During the time of the 1500 # 8217 ; s through the 1900 # 8217 ; s the model and presuppositions about Nature and Humanity were by and large progressively tested and toppled by numerous logical progresss, until non one, or tiny of their components were acknowledged by modestly taught individuals. European culture was going known as customary, hierarchal, corporate, and special. These qualities had portrayed Europe and a significant part of the rest of the universe during these couple of hundreds of years. For all intents and purposes each general public on the Earth by the hole of the eighteenth century could be described by cultural reliance s and contradictions among riches and poverty. These social orders other than stood up to the occupations of rare supplement supplies. After a clasp during a similar period, of import modifications started to occur in the social orders of the universe from Asia to Europe. A populace explosion because of an improved supplement flexibly made power per unit regions on the bing customary and newly updating cultural developments. Business, banking, and agribusiness improved enormously and a progressively steady and certain cash flexibly were built up ; by the by, just Europe at the clasp was going very industrialized. Eighteenth-century Japan remained, of class, in stamped complexity to both Europe and China. Tokugawa guideline had accomplished particular stableness, however Japan had picked non to come on the planet exchanging web, aside from as a terminal for Dutch and Chinese products. The populace became less rapidly than that of Europe or China, and the general monetary framework appeared to hold become simple. Like the situation in numerous European metropoliss, clubs controlled industry. In every one of these regards, Japan in the eighteenth century tried to dismiss creation and proceed with stable custom. All through the eighteenth century, Africa kept on giving slave work to both North and South America. The slave exchange drew Africa significantly into the transoceanic monetary framework. Latin America stayed from a certain point of view the cornered safeguard of Spain and Portugal ; in any case, that imposing business model could non last the expansion of the British monetary framework and the finding of Britain to come in the Latin American market. At a similar clasp, British powers built up control in mid-eighteenth-century India that would last around two centuries. Found in this universe setting, European culture remained on the limit of another age wherein the cultural, financial, and political connections of past hundreds of years would be pulverized. The business soul and the estimations of the commercial center conflicted with the conventional qualities and examples of provincials and clubs. That business soul end up being a significant vehicle of cultural adjustment ; by the mid nineteenth century it drove continuously to a develop of human presences as people rather than as individuals from networks. The broadening of the European populace more distant animated modification and challenge to convention, chain of command, and networks. A bigger populace implied that new ways must be concocted to work out old occupations. The cultural chain of command needed to go for whatever itself might prefer to more individuals. Corporate gatherings, for example, the clubs, needed to confront an extended work power. New riches implied that birth would at last stop to discover cultural connections, aside from in regard to the cultural capacities alloted to the two genders. At long last, the clashing political desires of the governments, the nobilities, and the in the middle of classification produced creation. The governments needed to do their states rich bounty to pay war. The gentries wished to affirm their benefits. The in the middle of class, in the entirety of its assorted variety, was diverting wealthier from exchange, corporate greed, and the example of the callings. Its individuals needed a cultural glory and impact equivalent to their riches. These components implied that the general public of the late eighteenth century remained at the halting purpose of one age of European history and at the hole of another. Nonetheless, as these cultural and financial changes got associated with the universe monetary framework, the transmutation of Europe prompted the transmutation of a great part of the non-European universe. For the principal cut throughout the entire existence of the universe, significant modifications in a single part left for all intents and purposes no side of the Earth strategically or monetarily untasted. By the halting purpose of the eighteenth century a movement toward universe interconnection and commonality that had no existent a valid example in footings of profundity and degree had started, and it has non yet finished. Articulations on Modernity: We as universes will in general consider innovation to be an overplus of choices, either in regard to a way of life or authentic prospects ; from this point forward coordinated conduct ( rather than custom ) will in general accelerate the multiplication of choices. Conventional civic establishments may consider themselves to be emphasizing a limited figure of alternatives in the present ; in current civic establishments, the great beyond opens up a tremendous field of chronicled and way of life picks. This expansion of alternatives can be a start of extraordinary nervousness and every now and again results in social endeavors to reduce choices notwithstanding this uneasiness ( for representation, China and its thorough imperialistic power over its differed populaces ) . Let # 8217 ; s keep up in head that it is non the alternatives themselves which make this nervousness, the sense the multiplication of choices has or will go inconvenient. For the vast majority of mankind, Modernity has made a universe position in us that is essentially conceptual ; that is, we experience the universe as made out of fra gmented, and dissociable units. Deliberation is a hard word to indicate ; for our aims, the idea nations of being and human advancement can be isolated from, that is preoccupied out of, different nations of being and progress. In add-on, we will in general arrange cultural gatherings that are for the most part dependent on reflections ( companies, states, financial classes, profound propensities, race ( which is genuinely an abstr

Managerial Statistics Essay Example

Administrative Statistics Essay Example Administrative Statistics Essay Administrative Statistics Essay 1) Suppose that a free research center has tried junk sacks and has discovered that no 30-gallon packs that are at present available have a mean breaking quality of 50 pounds or more. Based on these outcomes, the maker of the new, improved garbage pack feels sure that its 30-gallon sack will be the most grounded such pack available if the new refuse sacks mean breaking quality can be demonstrated to be at any rate 50 pounds. The mean of the example of 40 rubbish sack breaking qualities in Table 1. 9 is x=50. 575. On the off chance that we let u signify the mean of the breaking qualities of all rubbish packs of the new kind and expect that o rises to 1. 5: a. Figure 95 percent and 99 percent certainty interims for u. b. Utilizing the 95 percent certainty interim, would we be able to be 95 percent sure that u is in any event 50 pounds? Clarify c. Utilizing the 99% certainty interim, would we be able to be 99% sure that u is in any event 50 pounds? clarify d. In view of your responses t o parts b and c, how persuaded would you say you are that the new 30-gallon junk sack is the most grounded such pack available? (an) (I) 95% certainty interim for ? :n = 40x-bar = 50. 575s = 1. 65% = 95Standard Error, SE = ? /On = 0. 2609z-score = 1. 9600Width of the certainty interim = z * SE = 0. 113Lower Limit of the certainty interim = x-bar width = 50. 0637Upper Limit of the certainty interim = x-bar + width = 51. 0863The certainty interim is [50. 0637 pounds, 51. 0863 pounds](ii) 99% certainty interim for ? :n = 40x-bar = 50. 575s = 1. 65% = 99Standard Error, SE = ? /On = 0. 2609z-score = 2. 5758Width of the certainty interim = z * SE = 0. 6720Lower Limit of the certainty interim = x-bar width = 49. 9030Upper Limit of the certainty interim = x-bar + width = 51. 2470The certainty interim is [49. 9030 pounds, 51. 2470 pounds](b) Yes, we can be 95% sure that ? s at any rate 50 pounds, since the whole 95% certainty interim lies over 50 pounds (c) No, we can’t be 99% sure th at ? is at any rate 50 pounds, since a piece of the 99% certainty interim lies beneath 50 pounds (d) At 95% certainty level, we can say that the new 30-gallon rubbish sack is the most grounded such pack available. However, we can't close the equivalent at 99% certainty level. 2) Quality Progress, February 2005, writes about the outcomes accomplished by Bank of America in improving consumer loyalty and client faithfulness by tuning in to the voice of the client. A key proportion of consumer loyalty is the reaction on a scale from 1 to 10 to the inquiry: Considering all the business you do with Bank of America, what is your general fulfillment with Bank of America? Assume that an irregular example of 350 current clients brings about 195 clients with a reaction of 9 or 10 speaking to client please. Locate a 95% certainty interim for the genuine extent of all present Bank of America clients who might react with a 9 or 10. Are we 95% certain that this extent surpasses . 8, the recorded e xtent of client amuse for Bank of America? (a) 95% certainty interim for p:n = 350p = 0. 5571% = 95Standard Error, SE = O{p(1 p)/n} = 0. 0266z-score = 1. 9600Width of the certainty interim = z * SE = 0. 0520Lower Limit of the certainty interim = P width = 0. 5051Upper Limit of the certainty interim = P + width = 0. 6092The certainty interim is [0. 5051, 0. 6092](b) Yes, we can be 95% sure that p surpasses 0. 48, since the whole 95% certainty interim lies over 0. 48.

What Are You Doing About Your Family? How To Write A Narrative Essay About A Family Member Sacrifice

What Are You Doing About Your Family? How To Write A Narrative Essay About A Family Member SacrificeIf you are about to write a story about an unexpected family member who is gone forever, I am here to tell you that you have no business going through the trouble of writing a narrative essay. Why? Because I know the horror stories of writers who have written a wonderful novel about a loved one, only to find out later that they had to redo all of their scenes in order to get it published. I know about writers who have spent years on a great manuscript only to get rejected for publishing by a publisher that just doesn't care about their work.Do you want to be the great author who never makes a living from their talent? Do you want to go on forever as a ghost writer? Do you want to end up not making a dime at all? Don't despair.People are dying all over the world and yet some people still complain about 'special' writers. So if you're a writer and you do want to earn a living writing, h ere are a few tips for you to follow. First, make sure that your narrative essays are clear and concise. A strong argument or powerful statements should always be woven into the story you are telling.Remember, we are all human. People change over time and it's OK. It's one of the reasons we love our family so much. Nobody really wants to read about someone who isn't as good as they were at one point. You need to be able to show people how they can better their lives, no matter what. These essays should be short, but be careful with how much info you go into because sometimes it can get overwhelming.Second, keep these tips in mind when you're writing your essay. When you are writing about a loved one who has gone, sometimes we want to 'catch up' with the person and give them something to feel like they have lived on. However, try to keep them alive and in the news so that they can live on and lead great lives.Third, you have to remember that you're not going to look any different. So if you're writing about a very large family, it might not be as easy to draw in your readers because they are used to seeing a smaller family. Don't fret too much, though. Just get out there and talk to your readers and see what you can do to keep them engaged. With every life there are lessons to be learned and if we're not careful, we can lose sight of the importance of family.Writing about your family and writing a narrative essay is a special relationship that all family members need to learn. Don't forget that, especially when you are writing a tale that people will talk about for years to come. So take the steps needed to make the most of your experience and maybe even make money from it!

My Teaching Philosophy Essay - 616 Words

My Teaching Philosophy Philosophy can be defined as the system of values by which one lives. These values should be woven throughout the day – to – day life of an individual and serve as the basis for his or her actions, decisions, words, etc. A good system of values is especially important for those in a leadership position and for individuals whose actions and decisions directly affect others. As a prospective teacher, I can imagine that my philosophy will greatly reflect the values I have established thus far in my life and the environment in which I enjoy learning. My classroom will serve as a safe place for my students. It will be a comfortable environment where everyone feels welcome and†¦show more content†¦My students will know what to expect from me and know that I am a sensible person. They will be able to depend on me and trust in me because of my consistency, honesty, effort and attentiveness to them and their education. I will be completely devoted to my students both in my teaching and in my planning. Resulting from my system of values will be the high expectations I will hold for my students. I will expect them to be respectful of me and be dedicated to me as their teacher. I hope that they will have developed a good work ethic, and if they have not, I will make that development my responsibility. I will expect my students to have personal integrity and high expectations established. They will be interactive and eager to participate in classroom discussion. They will not be afraid to offer ideas relevant to our discussions or ask questions when they do not understand. My students will never question my authority, however, they will not fear me. They will know what is expected of them both behaviorally and academically. They will appreciate my dedication and effort and want to provide the same for me. The students, knowing that I have high expectations of them, will devote a lot of time and effort into their work both in and out of the classroom. In conclusion, my classroom will be a comfortable, understanding environment where all students are welcome and respected despite ourShow MoreRelatedMy Philosophy Of Teaching Philosophy911 Words   |  4 PagesTeaching Philosophy When I think about my teaching philosophy, I think of a quote by Nikos Kazantzakis, Greek writer and philosopher. 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Dream Analysis - 2326 Words

DREAM ANALYSIS This reflective essay illustrates Freud’s theory of dream analysis. It will begin with a brief overview of Freudian dream theory and will go on to describe the various components of personality structure and the unconscious from a psychodynamic perspective. This essay will analyse one of my personal dreams using Freud’s dream analysis theory and conclude with a critical reflection on the application of his theory as it relates to my dream. When Freud famously referred to dreams as being the ‘royal road to the unconscious’, he meant that dreams were a way in which to access the unconscious mind. Dream analysis in psychoanalysis is the process used to explore the role dreams play in the unconscious (Corey, 2005). The†¦show more content†¦The latent content is the underlying, hidden part of the dream that holds the true meaning of the unconscious desires (Solms, 2000). The process by which the latent content is transformed into the disguised manifest content is what Freud referred to as the dream work (Sharpe, 1988). The dream work can disguise the latent views through the following four mechanisms: ‘condensation’ (the condensing of multiple thoughts into one), ‘displacement’ (replaces a latent element by a concealed trivial reference to it e.g. your mother is represented as a cat), ‘symbolism’ (which transforms thoughts into visual elements) followed by a proce ss of ‘secondary revision’ in which the dreaming mind takes all these distorted elements and organises them into a more comprehensible format (Schredl, 2008) In order to analyse my dream through Freudian interpretation I will begin by discussing the manifest content. I will attempt to break up the story in the dream and look at the individual items and events. In my dream I am walking out of a car park onto a street with many tall buildings, heading towards my counselling practice class. 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I do find that I can remember most of my dreams, at least for a few hours, however, byRead MoreDream A Little Dream Of Me Analysis Essay1241 Words   |  5 Pages â€Å"Dream a Little Dream of Me† Music Analysis First recorded in 1931 by Oswald George Nelson, known as Ozzie Nelson, with his orchestra, â€Å"Dream a Little Dream of Me† came into existence. Two days later, after Ozzie Nelson had recorded â€Å"Dream a Little Dream of Me†, the song was again recorded on February 18, 1931 by orchestra leader and musician Wayne King. Since those first two recordings of â€Å"Dream a Little Dream of Me† there have been approximately 60 versions by many well-known artists of whichRead More Dream Analysis Essay1435 Words   |  6 PagesThe Meaning of a Dream The best part of a long, hard-working day is when you finally get to lay in your bed, close your eyes and let your imagination run free. As you sleep your mind takes you to another place far away from the real world. You begin to dream. Over the night, you may have several dreams. In the morning, you may wake up and wonder what your dreams were suppose to mean for you and your life. By analyzing your dream, it gives a true picture of the subjective state-how we reallyRead MoreAnalysis Of Lucid Dreams 3596 Words   |  15 Pages During lucid dreams we are remarkably wakeful—even though still asleep. We may be able to reason clearly, remember freely, signal that we are conscious, and may even change the plot if we so choose. But it takes training. I am in the middle of a riot in the classroom. Everyone is running around in some sort of struggle. Most of them are Third World Types, and one of them has a hold on me—he is huge, with a pockmarked face. I realize that I am dreaming and stop struggling. I look him in the eyesRead MoreEssay about Dreams Their Analysis1413 Words   |  6 Pages Dreams Their Analysis The assignment is to recall a dream and analyze it from one or two theoretical perspectives weve learned thus far in dream analysis. Dreams have been a vehicle to express emotions, thoughts and feelings. Sometimes they pose questions which have been rooted in our conscious. Dreams are personalized works which we have consciously directed and created in our minds and no one interpretation is right or wrong. Weeks later upon receiving this assignment I had an incredible dreamRead MoreHoop Dreams Analysis2621 Words   |  11 PagesLorenzo de Medici Film Analysis: Hoop Dreams (1994) Written by Ann Kelsey Cinema of the Real: Documentary Films Paolo Grassini December 5, 2012 The 1994 Documentary, Hoop Dreams, directed by Steve James, is a masterful display of human drama. The story-line is so captivating and theatrical that it seems crafted from fiction. The Documentary boasts cinematic techniques and private investigating that rivals most film of this time period. The film follows the high school careersRead MoreRhetorical Analysis : Dream A Motivational Video 878 Words   |  4 Pagestitled, â€Å"Dream: Motivational Video,† because of the boldness it projected to the audience. The speech is approximately six minutes and was published on July 2, 2013. It provides the audience with a background on how they should make their dreams realistic. Although obstacles will get in our way when trying to fulfill dreams—the purpose is to separate from negativity and dream big. Even though the fear of failure overtakes our mind, we cannot allow the fear to detour us from living out our dream. Finally

BYOD Devices and Countermeasures †Free Samples to Students

Question: Discuss about the BYOD Devices and Countermeasures. Answer: Introduction: The research focuses on security threats and attacks with the concept of Bring Your Own Devices (BYOD) adopted by the business organizations. BYOD scheme provides the employees with the permission to bring their personal devices at work location for the execution of professional tasks and activities. There are numerous security concerns that have emerged as a result. Physical security risks, such as loss or stealing of the device are the most commonly observed threat that causes data leakage and data loss as well. Malware attacks due to poor device protection and safety is another common threat. There are internal applications installed on the personal devices of the employees with the adaptation of BYOD policy. These applications comprise of confidential and sensitive data sets. These information sets often get exposed to unauthorized entities such as employees friends or family which may be deliberate or accidental. This results in information breaches and violation of information confidentiality. The deliberate exposures by the employee are termed as insider threats (Olalere, Abdullah, Mahmod Abdullah, 2015). Connecting these devices to public or unsecure networks bring in network security threats, such as eavesdropping and man in the middle attacks. The security threats associated with BYOD can be improved with the implementation of data encryption protocols and advanced access control mechanisms. There shall be anti-malware and network-based intrusion detection tools installed in the devices to ensure that the information sets are always protected (Downer Bhattacharya, 2015). Firewalls, multi-fold authentication, device trackers and security audits are other measures that shall be utilized. References Downer, K., Bhattacharya, M. (2015). BYOD Security: A New Business Challenge. 2015 IEEE International Conference On Smart City/Socialcom/Sustaincom (Smartcity). https://dx.doi.org/10.1109/smartcity.2015.221 Olalere, M., Abdullah, M., Mahmod, R., Abdullah, A. (2015). A Review of Bring Your Own Device on Security Issues. SAGE Open, 5(2), 215824401558037. https://dx.doi.org/10.1177/2158244015580372

How to Tie a Saree Essay Example

How to Tie a Saree Paper How to Tie a Saree BY Rav422 Demonstration Speech General Purpose: To inform Specific Purpose: To inform my audience on how to wear a saree. Central Idea Statement: A saree can seem overwhelming to drape and wear right; however, with the right instructions, it is quite easy to attain an elegant look. Audience Statement: Women Indian or non-lndians who wish to wear a saree Introduction l. A saree is a traditional piece of clothing in India. II. Many people find it quite hard to wear it the right way, people including myself. Ill. A saree is a long piece of cloth, usually around 4. 3 yards, which makes it all the harder to handle and put on correctly. V. For people wearing the saree for the first time, it can be very confusing as to how to wrap the saree around the body the right way. V. A saree can seem overwhelming to tie and wear right; however, with the right instructions, it is quite easy to attain an elegant look. Body l. The saree has three parts that include a blouse, an underskirt called the petticoat, and the saree itself. II. The first step is putting on the petticoat and blouse. A. The length of the petticoat, to be worn underneath the saree, should be from the waist down to your ankle. A. l . It should have a drawstring so that it can be fastened around the waist. B. The blouse that you will wear with the saree should be close-fitted and its length should end Just below the bust. 8. 1 . It can be with or without sleeves. B 2 There are various types ot blouse necklines you can choose trom prior to getting it stitched. Ill. We will write a custom essay sample on How to Tie a Saree specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on How to Tie a Saree specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on How to Tie a Saree specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The second step is to put on and drape the saree itself. A. Take one end of the saree and neatly tuck it into the petticoat around the waist from right to left. A. l . Make sure that the lower end of the saree is touching the floor slightly. B. Resume from the place where the saree tucking has Just ended and now start making pleats in the saree from there. 8. 1 . Make about five to six pleats in the saree, each of them with a width of five inches should be enough. 8. 2. Make sure that the pleats you have made are neat and of equal length. 8. Hold them all together so that they fall straight and even. 8. 4. Then tuck the pleats into the petticoat slightly left of the navel. 8. 5. Also make sure that the pleats are turned in the left direction. 8. 6. Pleating the saree is the most difficult aspect for those learning how to drape the saree. C. The portion of the saree left after the pleating is called the pallu. C. I . Now gather the pallu and place it over the left shoulder. C. 2. The upper border of the saree should slant across the bust from under the right arm to over the left houlder. C. 3. The pallu should touch your fingertips as it falls evenly behind you. C. 4. You can prevent it from slipping off by fixing it at the shoulder to the blouse with a small safety pin. Conclusion l. At first, learning how to drape a saree can seem intimidating and difficult. II. It may seem like a lot of confusing wrapping going on when draping the saree, but once you get the right instructions and an idea of how it works, it becomes more manageable. Ill. With some practice, you can easily attain an elegant look when wearing a saree.

Smoking in public places should be prohibited Essay Example

Smoking in public places should be prohibited Essay Example Smoking in public places should be prohibited Essay Smoking in public places should be prohibited Essay Reports have it that cigarette smoking is bad for one’s health. Even government publicists say that smoking is dangerous. But there are people who continue to smoke to this day. The effects may be hazardous but they don’t seem to care. We hear people die of cigarette smoking. Some of them are our family members. Others are our next door neighbors. They die of cigarette smoke for smoking for years. Don’t say they were not warned against the ill effects of smoking cigarettes. Warnings are everywhere but they continue to go on and have become addicted to nicotine and all the other ingredients of cigarette smoke.We know that smoking is bad but the question remains: why do people smoke? Public opinions are heavy with objections to cigarette smoke.This paper will look into the other issue in cigarette smoking: smoking in public places. We know that passive smoke is even more dangerous than active smoke. Passive smoking is the smoke we get from people who smoke in publi c places such as bars, hotels, parks and we inhale their smoke.Passive SmokingPassive or involuntary smoking, according to Martell (1983) is the exposure to secondhand smoke or sometimes called â€Å"environmental† tobacco smoke. This smoke is a combination of smoke breathed out by smokers and smoke from cigarettes, cigars, pipes, bidis, among other components.According to the same author (Martell, 1983), secondhand tobacco smoke contains both gases and particulates which modifies as they get watered down and distributed in the environment and with time. The amount of secondhand smoke inhaled against one’s will differs and its makeup depends on smoking patterns and cigarette type.Winters (1982) say that smoking is being connected to lung cancer by medical institutions around the world. According to Winters (1982), a study showed that smoking men are 22 times more likely to die from lung cancer than non-smoking men and smoking women are 12 times more likely to die from lung cancer than non-smoking women.These studies show only one thing, that cigarette smoking sppeds up the rate of acquiring cancer and other ailments related to cigarette smoking. Recent findings by the World Health Organization (2002) suggest that U.S. white male smokers have an 8% chance of acquiring lung cancer at some point in their lives, as opposed to the 2% chance of acquiring lung cancer among U.S. white male non-smokers.A persons greater risk of acquiring diseases brought by smoking is said to be directly relative to the amount of time that a person continues to smoke as well as the quantity smoked. If only people decide to stop smoking, these chances become less (Witschi, 2001).Smoking in Public PlacesEnvironmental tobacco smoke or ETS is said to consist more than 4,000 chemicals and at least 40 known carcinogens. The addictive drug contained in tobacco called nicotine leads to acute increases in heart rate and blood pressure (Winters, 1982).Smokers have always insisted o n their rights. But active smokers must also take into consideration the rights of those who don’t want to die of smoking cigarette, tobacco, among others.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Smoking in public places must be banned totally. It has been known that smoking kills. Nonsmokers who have high blood pressure or high blood cholesterol are at even greater risk of developing heart diseases from exposure to ETS.In 2002, the World Health Organization came up with its World Health Report which showed that in developed countries, 26% of male deaths and 9% of female deaths can be attributed to smoking. That’s how dangerous smoking can be to humans.The medical world is filled with studies which show just how smoking can harm the human being in more ways than one. A report (Report of the Surgeon General, 1986) showed specifically the various health hazards brought by passive smoking. The report said that exposure to environmental tobacco smoking is about 10 times as danger ous as direct smoke.Ban on Public SmokingThere have been clamor to ban smoking in public done in many different avenues. There are opinion polls or surveys showcasing just how many people are against smoking. It is a fact that smoking kills but still people continue to kill themselves slowly, inviting nonsmokers to die with them.If we cannot ask people to stop smoking, we can make them stop smoking in public places. In New York City for instance, smoking is now being prohibited in workplaces. This ban, however, is not being imposed in bars. Restaurants have now banned smoking even in outside seating areas or entrances, transfering most smokers to street corners or in front of private residences.Martell (1983) indicated that smoking is now being prohibited in restaurants and bars across the United States. This is happening in the states of California and Delaware which have adopted this ban. In other states, these bans are gaining popular support with anti-smokers who see them as lon g overdue. Often smoking is sometimes allowed on the street, but this is not the case in countries like Japan wherein smoking is considered against the law.Recent developments in the ban of public smoking have been reported. Ireland is the first European country to enforce an outright ban on smoking in workplaces in March 2004.When New Zealand imposed smoking ban in bars and restaurants in 2004, the proposal received resentments from some bar owners, but the idea gained popular agreement from the public at large. There was a recent similar measures that were undertaken in Queensland in July this year. The move is now being considered by the public and is considered a success by nonsmokers from this side of the planet.Washington, in 2005, banned smoking in all business establishments, including bars and bowling alleys, and any place outdoors within 25 feet of a window, door, or ventilation intake. This is another welcome development for nonsmokers in this state since the goevrnment i s finally acting on the public clamor.Scotland also prohibited smoking in enclosed public places including public buildings, workplaces, sports stadiums, bars and restaurants. Exemptions are in place to allow hotel guests to smoke in their own rooms. Strangely though, the law also bans smoking in bus shelters, phone boxes or other smoking shelters that are more than 50% enclosed. It also prohibits smoking in trucks and vans which are owned by a company whether or not the driver is the only person inside.In many parts of the world tobacco advertising and even sponsorship of sporting events is not allowed. The ban on tobacco advertising and sponsorship in the EU in 2005 has prompted the Formula One Management to look for races in areas that allow the heavily tobacco sponsored teams to display their livery, and has also led to some of the more popular races on the calendar being cancelled in favour of more tobacco friendly markets. However pressure from fans has seen these decisions re versed, and Grand Prix such as the Belgian Grand Prix have re-appeared on the calender.Conclusion:Medical studies have shown us that passive smoke is as dangerous as active smoke. It is with thought in mind that governments around the world should seriously consider banning public smoking at the soonest possible time.This is a serious matter since passive smoke can seriously cause different illness to anyone who happened to be around at that very moment. Banning public smoking does not cut off the rights of smokers. They are still being respected but the rights of nonsmokers must also be respected as well.It is unfortunate that many people still get sick and die of smoking as we move toward the ice age. This is the new millennium and yet people are still ignorant of the effects of passive smoke.The ill effects of smoking are being illustrated by researchers and medical experts the world over. Diseases such as lung cancer are being attributed to smoking and there are evidence to thes e reports. There have also been reports that say that nonsmokers are more at risk. These are the people who actually decided that they will not smoke because they are very well aware of the effects of smoking to their health. But for some reason, they just accidentally inhaled the smoke but their lives were suddenly at risk. Now that is unfair.With this in mind, I believe that smoking in public places must be stopped immediately so as not put the health of nonsmokers at risk.As a final note, governments should seriously consider the urgency of the situation and decide to ban smoking in public places and think of it as a serious matter that must be acted upon in all seriousness.:1986 Report of the Surgeon General, as well as studies by the National Academy of Sciences (NAS).Adler I. Primary malignant growths of the lungs and bronchi. New York: Longmans, Green, and Company; 1912E. A. Martell (1983). Radiation Dose at Bronchial Bifurcations of Smokers from Indoor Exposure to Radon Prog enyWinters et al. (1982). Radioactivity in Cigarette Smoke. New England Journal of Medicine.Witschi 2001, A Short History of Lung Cancer. Toxicol Sci. 2001 Nov;64(1):4-6.World health report 2002: reducing risks, promoting healthy life;

The Implementation Of The Localism Act Essay Example | Topics and Well Written Essays - 4500 words

The Implementation Of The Localism Act - Essay Example In the United Kingdom, there is a remarkably high demand for social housing. Local authorities have had long waiting lists for individuals who intend to have access to social housing.2 Many individuals considered for social housing are those with a high vulnerability to becoming homeless. Therefore, the local authorities conduct reviews of all applicants and identify the situations of applicants that qualify them for accommodation.3 For many years, social housing has served to prevent homelessness in the United Kingdom. The introduction of the Localism Act allows local authority property owners to define new terms of fixed tenancies. Fixed tenancies offer the flexibility that defines the private rented sector.4 Opponents of the Localism Act have argued that the law will bring about positive changes, motivating individuals to take in for social housing to work hard and become homeowners. On the other hand, there are increasing critics who do not support the Localism Act, highlighting that it may present more cases of homelessness as well as anxieties and uncertainties of expiring fixed tenancies.5 This paper will critically analyse parliaments move to diminish the security of tenure of local authority tenants to the level provided by the privately rented sector. The emergence of social housing in the United Kingdom was a venture towards helping workers to upgrade from poor quality private rented homes to the remarkable housing at cheaper rates. Social housing began in the early 1970s, and it has exhibited remarkable growth to play a critical role in low-income families.6 The shift from providing accommodation to workers to a needs-based approach seeks to reduce homelessness. In 2014, social housing accounted for about 17% and 24% of the residential areas in England and Scotland respectively.

SARS Pandemic Essay Example | Topics and Well Written Essays - 2750 words

SARS Pandemic - Essay Example Vaccine is in the preparatory phase. Once vaccine has been finally prepared would it possible to meet the demand of the world to prevent an event of pandemic through herd immunity. This is big question that is not an easy task to answer. Apart from availability, the cost of the vaccine would be an important factor. Developing countries would be at the worst hit because of affordability issues related to the cost of the vaccine. But pandemic will not be prevented if only the developed is vaccinated. It would have been possible to control the syndrome through directly observed treatment strategy (DOTS) if a drug of choice was available. Since no drug of choice is available and the vaccine does not seem to be of any substantial benefit so the only option left is the prevention. Prevention can be achieved through personal hygiene, sanitation of the environment especially with overcrowding like schools, aircrafts, etc. After a diagnosed case, the strategy used by the Canadian health authorities during 2003 outbreak seems an excellent guideline to follow when required. Coronaviruses are the causative agent for severe acute respiratory syndrome (SARS). These are positive strand RNA viruses of about 100nm and contain the largest genome among the RNA viruses. These viruses belong to the group of nidovirales, the other members of the group are: toroviruses and arteriviruses. Coronaviruses have helical nucleocapsides and envelops which are derived from intracellular membranes (Hunt 2005, Lwinson 2004). The coronaviruses discovered in the fourth decade of the last century but received attention in early 2003 when it was found that a new disease, SARS, which was started in the late 2002, was caused by these viruses (Hunt 2005, Lwinson 2004). SARS was responsible for the sickness of more than 8000 people while more than 700 people died of this syndrome around the world (SARS 2006). The habitat is animal body but the disease is spread when the animal-human barrier is crossed due to any factor (Peiris 2003). The virus is transmitted through droplet and contact (Hunt 2005, Lwinson 2004, Poutanen 2003, Yu 2004). Airborne mode of transmission is still not confirmed. There are some supporting data available but more information is needed to declare it as a mode of transmission. The contact of mucous membranes, of a potential candidate for SARS, with infected material seems important for the spread of the disease (Peiris 2003). The viruses are in different secretions of the body, like urine and faeces but the evidence for feco-oral route is missing (Olsen 2003). The SARS coronavirus (SARS-CoV) is actually less transmissible as, the ratio of one primary case to its secondary cases is only two to four but once it starts spreading and measures are not taken to control then the toll is very high (Olsen 2003). The incubation period estimated by various research teams have been in the range of two to ten days with mean duration of six days (Olsen 2003,Donnelly 2003). It has also been observed that it is very unlikely for the transmission to occur before the start of the symptoms and after 10 days of the resolution of fever (Olsen 2003). Based on the incubation period, the period of infectivity and the mode of transmission the viruses have infected humans in a variety of environments, like: workplaces of health care providers, lab

Superfudge Review Essay Example for Free

Superfudge Review Essay â€Å"Superfudge† tells about the life of eleven-year-old boy – Peter Hatcher and his family. Peter considered his life complicated and unfair – his elder brother Fudge constantly irritated him, and, what was more awful, his parents announced mother was waiting for a baby. Peter found himself in uncertain situation as he was left with a babysitter. Peter’s elder brother was always a problem for him and when his parents asked whether he was happy of new brother, he said no as he had Fudge. Fudge was also interesting in where babies were coming from and when he received that knowledge he decided to embarrass Peter. Obviously, Fudge was angry as he was no longer the baby in the family and he decided to get rid of a Tamara Roxanne. Fudge behaved amoral offering her to unknown people on the streets and guests. Fudge decided even to play hide-and-seek and hide in the front hall closet. Of course, Peter was irritated, especially when Fudge got a pet myna bird and named her Uncle Feather.   It was difficult for Peter to adjust to new babysitter. He became more annoyed when he was told that Fudge was to start kindergarten earlier and to attend the same school as Peter. Then, why should Peter want another brother or sister? So, the story provides insight into child’s world of anxieties and hopes. The story is very touching because every child experienced the same feelings. I think that author raises the eternal themes of parents-children interactions. Moreover, the author shows complex inner world of a child.

Thomas Hardy and Censorship of His Works Essay -- Biography Biographie

Thomas Hardy and Censorship of His Works During the Victorian Era, writing served as an outlet to influence a changing society. Because the family and domestic life were integral parts of that society, much time was spent at home reading. These Victorian readers had been strongly affected by the political, economic, social, and religious changes that had been taking place. They rebelled against the growth that was taking place, blaming their problems on religious doubt, Darwin and the rise of science, class conflict, poverty, and industrialization. In addition, Victorian Puritanism spoke out against sex, the emancipation of women, and strong individualism in women, believing that they would lead to the end of strong moral standards in the family and in society as a whole. As a result of all of these controversies, people developed a tremendous fear of change and criticized any idea or work that threatened their sense of stability (Chapman 35-50.). Thomas Hardy and other creative artists of his time thus faced a highly criti cal audience and often were forced to censor some of their more liberal ideas. Thomas Hardy as a writer had been greatly influenced in his youth by some of the more liberal thinkers of the time such as John Stuart Mill and Darwin. He even claimed at one time that he believed he was one of the first to read On the Origin of Species. In his novels, Hardy incorporated many of these themes in order to portray a real world. Darwin's challenge led Hardy to lose faith in Christianity, and this lack of faith gives his novels their tragic, bleak element. However, because novels in the nineteenth century were serially published in installments in magazines, Hardy, particularly at the end of his career, found it d... ...ss, received negative reviews. He even wrote an added preface to the novel in July of 1892 (when the first one-volume edition was published) in order to comment on the critical reception of the work. After encountering similar difficulties with the publication of Jude the Obscure and after working with four different publishers over a ten-year period, Hardy ceased writing novels and focused his efforts on writing poetry where he could more fully express his ideas without restrictions. Bibliography and Works Cited Chapman, Raymond. The Victorian Debate: English Literature and Society, 1832-1901. New York: Basic Books, Inc., Publishers, 1968. Millgate, Michael. Thomas Hardy: A Biography. New York: Random House, 1982. Orel, Harold, ed. Thomas Hardy's Personal Writings: Prefaces, Literary Opinions, Reminiscences. Kansas: University of Kansas Press, 1966.

Advanced Corporate Reporting

A reporting entity is required to prepare its financial report based on IASB framework and it is so useful for different types of users to evaluate the financial performance of the reporting entity and make suitable decisions. In this essay, the usefulness of conceptual framework in preparing of financial report will be discussed. And also, 2011 annual report of CLP Holdings Limited will be reviewed to further discuss how its qualitative characteristics of the information are useful for shareholders.Finally, one of its qualitative characteristics will be selected to be the most important and a conclusion will be made at the end of this essay. Usefulness of conceptual framework The IASB Framework sets out the definitions and recognition criteria for the elements of financial statements. Before the framework was set, companies might use different definitions and recognition criteria to recognize their transactions, even it is the same nature of transactions. For example, non-current as sets can be recognized in cost model or revaluation model.If there was no framework, a company might use cost model to recognize its machinery while revaluation model was used to recognize property. However, the entity is required to be consistent to adopt cost model or revaluation model for a long period under the framework. As a result, the framework is useful for consistent accounting treatments. Because of the consistency, it is easier to compare the entities’ performance over time, even performance between different entities in the same industry.Also, it is easier for the reporting entity to prepare financial statements, especially in preparing consolidated financial statements for multinational entities. Most countries adopt IFRS nowadays. This is an international framework and they can use the same definition and recognition criteria when considering how to treat different transactions such as sales, purchases and valuation of stock. It will reduce the time for arguing the accounting treatment of different transactions. Qualitative characteristics of financial reportAs a shareholder, the financial statement should have four major qualitative characteristics and these characteristics will be discussed as follow: 1. Relevance A relevant financial statement should be predictable and have confirmatory value. It should be able to predict the future of the enterprise and shareholders can make a suitable decision based on the statement. In 2011 annual report of CLP Holdings Limited (CLP), there is a risk management report which is relevant to shareholders. All entities will probably have different types of risk.Nevertheless, CLP set a risk management framework which consists of risk governance structure and risk management process. The risk governance structure states that who will be responsible for dealing with risks and the risk management process diagram shows how to manage its risks. Additionally, CLP assessed its top tier risks and future challeng es so that shareholders can predict how risky if they invest in this company. Another example of relevance is the trend of earnings and dividends per share in the past ten years. The trend can help existing and potential shareholders predict the future performance of CLP.Since 2002, Earnings and dividends per share are increasing except 2009; shareholders then may predict they can still get an increasing earnings and dividends per share in the coming years and they may be willing to invest more in the enterprise. Last but not least, financial statement of CLP has confirmatory value because of its 5-year summary statement. The figures of the past five years has already confirmed in the past annual reports. For example, total revenue sharply increased in 2011 and the main reason is the rising revenue from energy business in Australia.Shareholders may predict that CLP is expanding its business to Australia and the revenue from this segment will continuously rise in the coming few years . Besides the increasing revenue, dividends declared of CLP are very steady and shareholders do not worry if they cannot receive the dividend. Hence, shareholders will evaluate that CLP is worth to invest. 2. Faithful representation A reliable financial statement should be prepared in a true and fair view. That means it should be neutral, free from material errors, complete and prudence.From the point of auditors’ view, the financial statement of CLP is prepared in a true and fair view and it complies with Hong Kong Financial Reporting Standards (HKFRS) and Hong Kong Companies Ordinance. As the auditors’ report is clean, it reflects that the financial statement is free from material errors and the major transactions are completely recorded during 2011. On the other hand, CLP has an audit committee which comprises with five members; all of them are Independent Non-executive Directors (INED) while three of them are members of Hong Kong Institute of Certified Public Accou ntants (HKICPA).INED do not participate in any operation and decision making of the company and do not have any relationship to the shareholders, so they are not influenced by shareholders and can be no bias in selection of information putting in the financial report. In addition, the financial report is audited by the third party and the opinion can be formed neutrally. Furthermore, the financial report should be prepared in a prudent manner which means assets or revenue cannot be overstated whilst liabilities and expenses cannot be underestimated.For CLP, its inventory is stated at a lower cost or net realizable value. Prudence concept is applied when the company prepare its financial statement. 3. Comparability A qualitative financial statement should be comparable, no matter internal or external. Shareholders must be able to compare the financial performance between different years of the reporting entity and at the same time, they also are able to compare the financial performa nce between different companies in the same industry. The financial statement of CLP can fulfil this qualitative characteristic.Besides its statement shows the figures of two years (2010 and 2011), it shows the increasing or decreasing percentage of its revenue, expenses, assets and liabilities in 5-min annual report and economic value section. It gives a clear picture to shareholders to compare between two years. Moreover, the financial report is prepared based on HKFRS, the accounting policy is consistent and because of this, it is easier for shareholders to compare the financial performance between different years.Financial statement of CLP can also be compared with Power Assets Holdings Limited (HKEL), which is the major competitor of CLP. In 2011, revenue of CLP is about nine times of HKEL and the operating profit is a double of HKEL. However, profit before taxation of CLP is only $1,000 million more than that of HKEL. Shareholders may query why there is only a small difference between profit of both companies and what is happening on the operation of CLP. Therefore, they can make a correct decision through the comparison. 4. UnderstandabilityBesides the above three qualitative characteristics, understandability is important for shareholders too. There are many explanations at the bottom of the financial statement such as a quick guide of its classification of different entities and explanation of indefinite useful life. These further explanations can also help shareholders understand the financial performance of CLP more. As not all shareholders have enough accounting knowledge, some of them may not know how to evaluate the performance through income statement and financial position.Thus, statement of cash flow can help them understand the performance easier because this statement is prepared in cash basis; it clearly reflects the net cash inflows and outflows from different activities. The liquidity and the going concern of CLP can be understood even if shareholders are lack of accounting knowledge. The items of an understandable financial statement should also be aggregated and classified. Revenue in Consolidated Income Statement is aggregated at a lump-sum figure and the analysis of the revenue only revealed in the Notes to the Financial Statements.Another example is bank loans and other borrowings. An analysis of this item is also revealed in the notes. Bank loans and other borrowings is not only aggregated at a lump-sum figure, but also is classified as a current liabilities with other short-term liability. In my opinion, faithful representation is the most important qualitative characteristic. Users of financial report are not only shareholders, but also lenders, government, suppliers, employees, customers and the public.A financial report is prepared on the basis of true and fair which means that financial report is reliable and can be used under different circumstances. For instance, the entity wants to borrow loan from ban k, the bank can rely on the financial report and estimate the risk of this loan according to accounting ratios and cash flow. For suppliers, when they consider giving credit terms to the company, they can rely on the statement of cash flow and some short-term items like current assets and current liabilities.Furthermore, the financial report must be audited. If the report is not prepared in true and fair view, the annual report will be qualified. As a result, this qualitative characteristic is the most important. Conclusion To sum up, the financial report must be prepared on the basis of the conceptual framework because the framework provides general theories and recognition criteria in preparing financial report. Additionally, a qualitative report should be relevant, reliable, comparable and understandable.Shareholders can predict the future financial performance based on the past events and the forecast of the company. Also, the report can be compared internally and externally and be understood so that shareholders can decide how to invest their money. On the other hand, the most important characteristic is faithful representation. Financial report must be prepared in a true and fair view so that the report can be unqualified and be used appropriately by the community. (Word: 1598) Reference 1. o CLP HOLDINGS LIMITED, (2012). ‘CLP Group 2011 Annual Report’.Available from: https://www. clpgroup. com/ourcompany/aboutus/resourcecorner/publications/Pages/publication. aspx [Accessed 28. 10. 2012] 2. ELLIOTT, Barry & ELLIOTT, Jamie, (2007). Financial Accounting and Reporting. England: Pearson Education Limited, pp. 161 – 181 3. HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA), (2010). ‘Conceptual Framework for Financial Reporting 2010’. Available from: http://app1. hkicpa. org. hk/ebook/index. php [Accessed 28. 10. 2012] 4. POWER ASSETS HOLDINGS LTD, (2012). ‘Annual Report 2011’.Available from: http://www. powerassets. com/pahWeb/IR/FinancialReports/AnnualReports/AnnualReport2011_en. htm [Accessed 12. 11. 2012] 5. PUTHRAN, Santosh, (2009). ‘IASB Framework – Financial Statements’. Available from: http://www. managementaccountant. in/2009/07/iasb-framework-financial-statements. html [Accessed 10. 11. 2012] 6. VICTORIA UNIVERSITY, MELBOURNE AUSTRALIA, (n. d. ). ‘Conceptual framework’. Available from: http://www. staff. vu. edu. au/faux/Topic%203%20Conceptual%20Framework%201%202002. ppt [Accessed 28. 10. 2012] Advanced Corporate Reporting A reporting entity is required to prepare its financial report based on IASB framework and it is so useful for different types of users to evaluate the financial performance of the reporting entity and make suitable decisions. In this essay, the usefulness of conceptual framework in preparing of financial report will be discussed. And also, 2011 annual report of CLP Holdings Limited will be reviewed to further discuss how its qualitative characteristics of the information are useful for shareholders.Finally, one of its qualitative characteristics will be selected to be the most important and a conclusion will be made at the end of this essay. Usefulness of conceptual framework The IASB Framework sets out the definitions and recognition criteria for the elements of financial statements. Before the framework was set, companies might use different definitions and recognition criteria to recognize their transactions, even it is the same nature of transactions. For example, non-current as sets can be recognized in cost model or revaluation model.If there was no framework, a company might use cost model to recognize its machinery while revaluation model was used to recognize property. However, the entity is required to be consistent to adopt cost model or revaluation model for a long period under the framework. As a result, the framework is useful for consistent accounting treatments. Because of the consistency, it is easier to compare the entities’ performance over time, even performance between different entities in the same industry.Also, it is easier for the reporting entity to prepare financial statements, especially in preparing consolidated financial statements for multinational entities. Most countries adopt IFRS nowadays. This is an international framework and they can use the same definition and recognition criteria when considering how to treat different transactions such as sales, purchases and valuation of stock. It will reduce the time for arguing the accounting treatment of different transactions. Qualitative characteristics of financial reportAs a shareholder, the financial statement should have four major qualitative characteristics and these characteristics will be discussed as follow: 1. Relevance A relevant financial statement should be predictable and have confirmatory value. It should be able to predict the future of the enterprise and shareholders can make a suitable decision based on the statement. In 2011 annual report of CLP Holdings Limited (CLP), there is a risk management report which is relevant to shareholders. All entities will probably have different types of risk.Nevertheless, CLP set a risk management framework which consists of risk governance structure and risk management process. The risk governance structure states that who will be responsible for dealing with risks and the risk management process diagram shows how to manage its risks. Additionally, CLP assessed its top tier risks and future challeng es so that shareholders can predict how risky if they invest in this company. Another example of relevance is the trend of earnings and dividends per share in the past ten years. The trend can help existing and potential shareholders predict the future performance of CLP.Since 2002, Earnings and dividends per share are increasing except 2009; shareholders then may predict they can still get an increasing earnings and dividends per share in the coming years and they may be willing to invest more in the enterprise. Last but not least, financial statement of CLP has confirmatory value because of its 5-year summary statement. The figures of the past five years has already confirmed in the past annual reports. For example, total revenue sharply increased in 2011 and the main reason is the rising revenue from energy business in Australia.Shareholders may predict that CLP is expanding its business to Australia and the revenue from this segment will continuously rise in the coming few years . Besides the increasing revenue, dividends declared of CLP are very steady and shareholders do not worry if they cannot receive the dividend. Hence, shareholders will evaluate that CLP is worth to invest. 2. Faithful representation A reliable financial statement should be prepared in a true and fair view. That means it should be neutral, free from material errors, complete and prudence.From the point of auditors’ view, the financial statement of CLP is prepared in a true and fair view and it complies with Hong Kong Financial Reporting Standards (HKFRS) and Hong Kong Companies Ordinance. As the auditors’ report is clean, it reflects that the financial statement is free from material errors and the major transactions are completely recorded during 2011. On the other hand, CLP has an audit committee which comprises with five members; all of them are Independent Non-executive Directors (INED) while three of them are members of Hong Kong Institute of Certified Public Accou ntants (HKICPA).INED do not participate in any operation and decision making of the company and do not have any relationship to the shareholders, so they are not influenced by shareholders and can be no bias in selection of information putting in the financial report. In addition, the financial report is audited by the third party and the opinion can be formed neutrally. Furthermore, the financial report should be prepared in a prudent manner which means assets or revenue cannot be overstated whilst liabilities and expenses cannot be underestimated.For CLP, its inventory is stated at a lower cost or net realizable value. Prudence concept is applied when the company prepare its financial statement. 3. Comparability A qualitative financial statement should be comparable, no matter internal or external. Shareholders must be able to compare the financial performance between different years of the reporting entity and at the same time, they also are able to compare the financial performa nce between different companies in the same industry. The financial statement of CLP can fulfil this qualitative characteristic.Besides its statement shows the figures of two years (2010 and 2011), it shows the increasing or decreasing percentage of its revenue, expenses, assets and liabilities in 5-min annual report and economic value section. It gives a clear picture to shareholders to compare between two years. Moreover, the financial report is prepared based on HKFRS, the accounting policy is consistent and because of this, it is easier for shareholders to compare the financial performance between different years.Financial statement of CLP can also be compared with Power Assets Holdings Limited (HKEL), which is the major competitor of CLP. In 2011, revenue of CLP is about nine times of HKEL and the operating profit is a double of HKEL. However, profit before taxation of CLP is only $1,000 million more than that of HKEL. Shareholders may query why there is only a small difference between profit of both companies and what is happening on the operation of CLP. Therefore, they can make a correct decision through the comparison. 4. UnderstandabilityBesides the above three qualitative characteristics, understandability is important for shareholders too. There are many explanations at the bottom of the financial statement such as a quick guide of its classification of different entities and explanation of indefinite useful life. These further explanations can also help shareholders understand the financial performance of CLP more. As not all shareholders have enough accounting knowledge, some of them may not know how to evaluate the performance through income statement and financial position.Thus, statement of cash flow can help them understand the performance easier because this statement is prepared in cash basis; it clearly reflects the net cash inflows and outflows from different activities. The liquidity and the going concern of CLP can be understood even if shareholders are lack of accounting knowledge. The items of an understandable financial statement should also be aggregated and classified. Revenue in Consolidated Income Statement is aggregated at a lump-sum figure and the analysis of the revenue only revealed in the Notes to the Financial Statements.Another example is bank loans and other borrowings. An analysis of this item is also revealed in the notes. Bank loans and other borrowings is not only aggregated at a lump-sum figure, but also is classified as a current liabilities with other short-term liability. In my opinion, faithful representation is the most important qualitative characteristic. Users of financial report are not only shareholders, but also lenders, government, suppliers, employees, customers and the public.A financial report is prepared on the basis of true and fair which means that financial report is reliable and can be used under different circumstances. For instance, the entity wants to borrow loan from ban k, the bank can rely on the financial report and estimate the risk of this loan according to accounting ratios and cash flow. For suppliers, when they consider giving credit terms to the company, they can rely on the statement of cash flow and some short-term items like current assets and current liabilities.Furthermore, the financial report must be audited. If the report is not prepared in true and fair view, the annual report will be qualified. As a result, this qualitative characteristic is the most important. Conclusion To sum up, the financial report must be prepared on the basis of the conceptual framework because the framework provides general theories and recognition criteria in preparing financial report. Additionally, a qualitative report should be relevant, reliable, comparable and understandable.Shareholders can predict the future financial performance based on the past events and the forecast of the company. Also, the report can be compared internally and externally and be understood so that shareholders can decide how to invest their money. On the other hand, the most important characteristic is faithful representation. Financial report must be prepared in a true and fair view so that the report can be unqualified and be used appropriately by the community. (Word: 1598) Reference 1. o CLP HOLDINGS LIMITED, (2012). ‘CLP Group 2011 Annual Report’.Available from: https://www. clpgroup. com/ourcompany/aboutus/resourcecorner/publications/Pages/publication. aspx [Accessed 28. 10. 2012] 2. ELLIOTT, Barry & ELLIOTT, Jamie, (2007). Financial Accounting and Reporting. England: Pearson Education Limited, pp. 161 – 181 3. HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA), (2010). ‘Conceptual Framework for Financial Reporting 2010’. Available from: http://app1. hkicpa. org. hk/ebook/index. php [Accessed 28. 10. 2012] 4. POWER ASSETS HOLDINGS LTD, (2012). ‘Annual Report 2011’.Available from: http://www. powerassets. com/pahWeb/IR/FinancialReports/AnnualReports/AnnualReport2011_en. htm [Accessed 12. 11. 2012] 5. PUTHRAN, Santosh, (2009). ‘IASB Framework – Financial Statements’. Available from: http://www. managementaccountant. in/2009/07/iasb-framework-financial-statements. html [Accessed 10. 11. 2012] 6. VICTORIA UNIVERSITY, MELBOURNE AUSTRALIA, (n. d. ). ‘Conceptual framework’. Available from: http://www. staff. vu. edu. au/faux/Topic%203%20Conceptual%20Framework%201%202002. ppt [Accessed 28. 10. 2012]

Early Childhood Development Is A Beneficial Tool, It...

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