Prison Management System - 5297 Words

PRISON MANAGEMENT SYSTEM Index INTRODUCTION†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 PROJECT DESCRIPTION †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦.7 UML DIAGRAMS OF THE SYSTEM†¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...8 STORY BOARDDING†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦11 SOURCE CODE†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...15 SCREEN SHOT OF THE APPLICATION..................................................................49 SCREEN SHOT OF JAVA DOC..................................................................................55 ASSUMPTIONS............................................................................................................61 LEARNING†¦show more content†¦No stand alone methods, constants, and variables are there in java. Everything in java is object even the primitive data types can also be converted into object by using the wrapper class. Portable The feature Write-once-run-anywhere makes the java language portable provided that the system must have interpreter for the JVM. Java also has the standard data size irrespective of operating system or the processor. These features make the java as a portable language. Dynamic While executing the java program the user can get the required files dynamically from a local drive or from a computer thousands of miles away from the user just by connecting with the Internet. Secure Java does not use memory pointers explicitly. All the programs in java are run under an area known as the sand box. Security manager determines the accessibility options of a class like reading and writing a file to the local disk. Java uses the public key encryption system to allow the java applications to transmit over the internet in the secure encrypted form. The byte code Verifier checks the classes after loading. Performance Java uses native code usage, and lightweight process called threads. In the beginning interpretation of byte code resulted the performance slow but the advance version of JVM uses the adaptive and just in time compilation technique that improves the performance. Project Description: We have to design an application using UML which displays the interfaceShow MoreRelatedSystem of Prison Management in Pakisan1273 Words   |  6 Pagessystem of prison management in pakistan prison management: 1. types of prisons: In Pakistan prisons are constitutionally under the provinces which are classified into four types, namely: (i) Central Prisons; (ii) Special Prisons; (iii) District Prisons; Class-I, II III; and (iv) Sub-jails. * Central prisons have an authorized accommodation for more than 1000 prisoners, irrespective of the length of sentences. There should be a central prison in each zone/division ofRead MoreThe Upper Managements Role During Running The Prison System Essay1004 Words   |  5 Pages This was a very interesting project for me to undertake, it gave me an opportunity to see into the upper managements role in running the prison system, which I have worked for over the last thirteen years. I started as an officer and progressed to my current position as a Correctional Officer 3, basically what I do is ensure the inmates are at the correct custody level by reviewing their crimes, past discipline issues, and length of sentences. I plan to progress upward in the organization, hopefullyRead MoreDesign And Implementation Of A Computerized Farm Management Information System (A Case Study Of A Piggery Farm)2023 Words   |  9 PagesTWO LITERATURE REVIEW CHAPTER THREE Overview of the existi ng system Description and analysis of the existing system Method of data collection 3.2.1 Interview method Observation method Input analysis Process analysis Output analysis Problem of the existing system Justification of the new system CHAPTER FOUR Design of the new system Output specification and design Input specification and design File design Procedure chart System chart System requirement CHAPTER FIVE Implementation 5.1 Program designRead MoreQuality Practices in Modern China Essay969 Words   |  4 PagesThis is changing however as modern quality management is embraced. †¢ Preference for high growth over low growth. Chovanec (2011) says of Post-W2 Japan that â€Å"Inflation was low, and there were no external constraints†. Further, he states that Money Supply and Private Fixed Investment factors are paralleled between post WW2 Japan and China today. He infers that this â€Å"high growth has spending â€Å"out of control†. With such money to spend, quality systems are easily afforded. The subject of Chovanec’sRead MoreComparative Analysis Of Db Implementation Case Scenarios3163 Words   |  13 PagesIntroduction Information Systems management is envisaging rapid progress in the current trend digital environment, and globally there are significant proportion of organizations that are depending on the information systems and technology solutions that can empower them in effective management of their business and increasing the overall efficiency. Database designs and implementation is turning out to be a major power factor that shall ensure that the information systems of the organizations areRead MoreData, Analytics, and Competitive Advantage14733 Words   |  59 Pagesâ€Å"decision support systems† used to describe what’s going on here. The phrase of the day is business intelligence (BI), a catchall term combining aspects of reporting, data exploration and ad hoc queries, and sophisticated data modeling and analysis. Alongside business intelligence in the new managerial lexicon is the phrase analytics, a term describing the extensive use of data, statistical and quantitative analysis, explanatory and predictive models, and fact-based management to drive decisionsRead MorePotential Threats For Hampton Roads835 Words   |  4 PagesDanielle Rose was able to provide some insight on how disasters are handled in our region. She is assigned to the Operations Section in the Incident Command System. 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Taking a Look at Sex Education - 1727 Words

The first position on this topic is Abstinence-only until marriage sex education should be taught in public schools. According to the heritage foundation, â€Å"teens who abstain from sex have improved life outcomes† (â€Å"Sex Education and Abstinence†). Safe sex can never be guaranteed to be 100% effective. Safe sex only merely reduces the risks while abstinence completely eliminates the risk (Garth 112). Modern sex education techniques are too bold and in turn, desensitize adolescents, encouraging promiscuous behavior. According to researchers Marsiglio and Mott, comprehensive sex education is associated with a rise in sexual activity in teenagers (Richard 22). The United States’ of America boasts the highest teen birth rate of any industrialized nation. The teen birthrate in the U.S. is so high that it almost doubles the United Kingdom’s birth rate and is fifteen times greater than the birth rate of Japan (Garth 115). Lakita Garth is a highly reputed s peaker on many different issues and is one of the leading abstinence advocates in the United States. Garth explains how on her many visits with pregnant teenagers, she learned that none of the teens blamed their pregnancy on their lack of information of contraception. Instead, the girls Garth met with lamented that they were never taught how to live an abstinent lifestyle (115). Only fourteen percent of adolescents are not using contraceptives because of a lack of knowledge or a lack of access to birth control (Garth 115). ForShow MoreRelatedShould Abstinence Only Sex Education?869 Words   |  4 Pagesused sex education approach follows the beliefs of the church (Delamater, J. D. Lecture 9/29/14). The sex negativity of the Christian tradition stems from the philosophies of Stoicism and Neo-Platonism which both enforce that sex is solely for procreation. (Delamater, 2014, p. 483) The Christian belief that abstinence is the only moral way to avoid STIs and pregnancy has led to the i ncorporation of abstinence-only sex education courses in schools. The myth that abstinence-only sex education causesRead MoreShould Sexual Education Be Taught Public Schools?863 Words   |  4 PagesShould Sexual Education be Taught in Public Schools At the expense of leaving students entirely sexually uninformed, public schools efforts or absence of sexual education leaves today’s youth misinformed and at risk to find themselves facing the real harsh realities of STDS and unexpected pregnancies, which could have simply been prevented if they were only given simple protective methods, instructions and guidance. In this day in age where sex sells, teenagers need to be properly educated so theyRead MoreShould Sex Education Be Taught?947 Words   |  4 Pageswhether or not kids should receive sex education in public schools. 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People believe more sex education classes can decrease sexual risk like teen pregnancy and reduce HIV/AIDS ( â€Å"Pro and Cons of Sex Education in School†)Read MoreEssay on Should Sex Education be Taken Out of Schools?969 Words   |  4 Pagesincreasingly active sex lives. No longer is sex education left to teachers and parents to explain, it is constantly in our faces at the forefront of our society. Regardless of sex education curriculums and debates about possible changes, children and teenagers are still learning everything they think there is to know about sex from very early on in their young lives. However, without responsible adults instructing them on the facts about sex, there are more likely to treat sex in a cavalier and offhandedRead More Abstinence is the Only Effective Method Essay619 Words   |  3 Pages Abstinence is the Only Thing that can Work   Ã‚  Ã‚  Ã‚  Ã‚  Sex outside marriage is at best, wrong; at worst deadly. Todays children are basing their decisions about sex on moral and social values. The accepted moral code is pretty black and white - dont. Our society, however, has always been able to bend the rules to suit the current trend. Right now that trend is, young people shouldnt have sex outside of marriage, but if they do, they should do it safely. Herein lies the problem: Because most adultsRead MorePersuasive Essay On Abortion1656 Words   |  7 Pagescurrently required for a minor to receive an abortion because parents believe young adults are incapable of making such an important decision because they are not mature enough (Maradiegue 2). However, if a young adult is responsible enough to have safe sex, then they should be able to determine if they want an abortion. Parents do not have absolute veto over the young adults decision, but if the young adult wishes to go against their parent’s decision the y must receive approval through a clear and convincingRead MoreSingle Sex Education Is Overall More Effective For Most People1274 Words   |  6 PagesSingle sex education is overall more effective for most people. It helps with multiple aspects of a person s personality. This specific education helps students gain confidence, feel comfortable, and lets students be themselves. It’s no surprise that boys and girls were educated separately in the colonial times (Kennedy). During the 1960s and the 1970s, the number of single sex schools began to decrease. The main reason for this decrease was out of respect for women s rights and equalityRead MoreSingle Sex Education : Single Gender Education1458 Words   |  6 PagesSingle-gender education has become more and more popular in the last few years. 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The comprehensive-sex education programs helps kids make better decisions when it comes to sexual activity, they help prevent

Accounting Answers Free Essays

string(274) " also show the date on which an allotment of shares takes place, the number of shares in each allotment, the shares held by each member, the class of shares held, the share numbers \(if any\), the amount paid on the shares, and whether or not the shares are fully paid \(s\." Solutions Manual to accompany Company Accounting 8e prepared by Ken Leo John Hoggett John Sweeting Jennie Radford [pic] John Wiley Sons Australia, Ltd 2009 Chapter 1 – Nature and regulation of companies REVIEW QUESTIONS 1. Outline the advantages of incorporation over other forms of organisation such as partnerships. The corporate form of organisation permits individuals to have â€Å"limited liability†. We will write a custom essay sample on Accounting Answers or any similar topic only for you Order Now This confers on shareholders a limit on their liability in the event of a winding up of the company to the amount (if any) unpaid on their shares. (S516). In the case of a partnership no such limitation applies (unless the partnership specifically adopts limited liability) and the insolvency of one or more partners can result in other solvent partners having to contribute any losses and debts out of their own private assets. 2. Distinguish between a proprietary company and a public company. A public company is one in which there is usually a substantial public interest in that the ownership of the company’s share capital is widely spread. Public companies are entitled to raise capital through a share issue by issuing a disclosure document which entitles them to have their shares or debentures etc. listed on a stock exchange, such as the Australian Securities Exchange, to facilitate transferability. Proprietary companies on the other hand have specific limitations in terms of the amount and restrictions on its fundraising activities. Specific features of a proprietary company include the need to have a share capital (unlike a public company which may be limited by guarantee and not merely shares): †¢ a requirement to have at least one shareholder and only one director (three directors for a public company) and not more than 50 shareholders (not including employee shareholders) †¢ not required to restrict the transfer of its shares (however it may elect to do so) †¢ the use of the designation â€Å"Pty† or â€Å"Proprietary† in its name †¢ a requirement not to engage in any fundraising activity which would require it to lodge a disclosure document with ASIC. . Distinguish between a large and a small proprietary company. What are the implications of being classified large rather than small? A small proprietary company is defined in Section 45A of Corporations Act 2001, as amended, as one which meets 2 of the following three criteria: *consolidated annual revenue less than $25 milli on *consolidated gross assets at the end of the financial year is less than $12. 5 million #l the companies and the entites it controls have fewer than 50 employees at the end of the financial year. * These figures must be determined in accordance with accounting standards Part-time employees measured at appropriate fraction of full-time If these criteria are not met the company will be a large proprietary. Small proprietary companies do not have to prepare formal financial statements or have them audited. However, they must keep sufficient accounting records to allow preparation and audit of accounts if either 5% of their voting shareholders or ASIC request this to be done. Large proprietary companies, must prepare accounts in accordance with accounting standards, have them audited, send them to shareholders and lodge them with ASIC (Section 292) 4. Outline the special features of a no-liability company. Companies engaged in the more speculative area of mining exploration are most often registered as no-liability. Such companies have NL at the end of the company name and have the advantage of being more attractive to potential investors as unlike companies limited by the unpaid amount on their shares, there is no such liability on the part of shareholders to contribute to the debts and liabilities of the companies. 5. What is the purpose of a certificate of registration? A certificate of registration is issued by ASIC as a part of the registration procedure. Provided the company complies with S117 of the Corporations Act, ASIC will: †¢ give the company an ACN Number †¢ register the company †¢ issue a certificate that states the company’s name, ACN No. etc. Once registered, the company is capable of performing all the functions of a corporate body. 6. What are replaceable rules and how do they differ from a constitution? Replaceable rules are the set of internal rules (contained in the Corporations Act) governing the conduct of its operations between the company and its member directors and between members themselves [see example of such rules in ch 1 Section 1. . 3]. If the rules are not adopted by the company then they must draw up a constitution which will cover much of the same issues covered by the replacement rules but may be extended or modified by the promoters of the company. 7. Outline the main features and purpose of a disclosure document. A disclosure document, particularly the prospectus, contains all th e information necessary for investors to make an informed assessment of the company’s future prospects and other relevant matters including: †¢ rights and liabilities attaching to securities financial position, performance and prospects of the body issuing the securities †¢ interests of each director, proposed director, promoter, stockbroker and their professional advisers in any property acquired or proposed to be acquired with the funds derived from the securities issue. †¢ whether the securities issued will be quoted on a Stock Exchange. 8. In administering a company, the Corporations Act requires the keeping of various books, registers and records. Outline these and briefly discuss their content. There are a range of records required to be maintained by a company including: (Minute books of the proceedings and decisions made at all directors’ and shareholders’ meetings as well as all resolutions passed without a meeting (s. 251A). If the company is a proprietary company with only one director, any declarations by this director must be minuted. (Financial records that will enable financial statements to be prepared and audited from time to time in accordance with the Act (ss. 286, 292, 302 and 303). (Register of members, or share register, giving each member’s name nd address, and the date on which the entry of the member’s name is made on the register. If the company has a share capital, the register must also show the date on which an allotment of shares takes place, the number of shares in each allotment, the shares held by each member, the class of shares held, the share numbers (if any), the amount paid on the shares, and whether or not the sha res are fully paid (s. You read "Accounting Answers" in category "Papers" 169). (Register of option holders to record the names and addresses of the holders of options over the shares of a company. The register must include the number and description of the shares over which options were granted, details of any event that must happen before the options can be exercised, and any consideration for the grant of the options and for the exercise of the options (s. 170). Copies of documents which grant an option over shares must be kept with this register. (Register of debenture holders to record each debenture holder’s name and address, and the amount of the debentures held (s. 171). (Register of charges to record the details of any secured charges over the assets of the company (s. 271). This register must be open for inspection by any creditor or member of the company, without charge. 9. Outline the differences between shares and debentures. Ordinary shares attract no fixed rate of dividend, carry voting rights and may participate in surplus assets and profits of the company – they represent ownership of x% of the company. Ordinary shares are classified as equity. The company may issue shares either fully paid or partly paid (s. 254A). If partly paid shares are issued, the shareholder is liable to pay calls on the shares (except in the case of no-liability companies). A company also has the right to issue preference shares, but may only do so either if there is a statement in its constitution setting out the rights of these shareholders or if these rights have been approved by a special resolution of the company. Not all preference shares are the same. Classification of preference shares as equity or liabilities depends on the rights and features of the shares – judgment is required re which classification is appropriate. For example, redeemable, cumulative 10% preference shares, which are to be redeemed on a set date, are definitely liabilities. Preference shares redeemable at the option of the company may or may not be liabilities, depending on the probability of the company redeeming them. Debentures are issued by the company raise funds but are borrowings, not equity. Debentures may be secured. A trust deed/trustee must be established to protect the rights of debenture holders. 10. What are the main reasons for the development of accounting regulations? The history of accounting regulation had its origins in the industrialised European settlement of the late 18th century. The social, political and economic changes which occurred saw the gradual decline of the importance of family enterprises and the separation of ownership from control as the control of entities was delegated by owners to agents. The growth in the number and size of ‘joint stock companies in the late nineteenth century prompted the rise of disclosure although, initially, this focused on stewardship. The greater complexity of organisations in the mid to late twentieth century gradually led such disclosure to develop into a more sophisticated form of financial reporting, which remains an ongoing process. 11. Does a company have to comply with accounting standards in order to show a ‘true and fair view’ of its financial affairs? Discuss. Before the early 1990s, the directors of a company could elect not to comply with an accounting standard issued by the AASB if they believed the particular standards would cause the accounts not to present a true and fair view. This ‘true and fair override’ no longer exists and directors must now comply with applicable accounting standards and add any additional information in the notes to the financial statements if they believe adherence to the standards does not present a true and fair view. Compliance with standards therefore has become the norm, resulting in an increased interest, both positive and negative, in the requirements of accounting standards by different lobby groups, particularly among those required to prepare financial statements. 12. What are the current arrangements for setting accounting standards in Australia? The AASB under the auspices of the Financial Reporting Council is entrusted with the task of making accounting standards both for the purposes of the Corporations Act and for the public and not-for-profit sectors in Australia. See Figure 1. 1 in section 1. 7. 5]. 13. Distinguish between the following organisations and their roles in the regulation of financial reporting in Australia: (the Financial Reporting Council (FRC) (the Australian Accounting Standards Board (AASB) (the International Accounting Standards Board (IASB) (the International Financial Reporting Interpretations Committee (IFRIC) (the Australian Securities and Investments Commissio n (ASIC) (the Australian Securities Exchange (ASX) (the Financial Reporting Panel (FRP). Financial Reporting Council (FRC) The main role of the FRC is to act as an overseer and advisory body to the standard setter, the AASB. The main functions of the FRC under the ASIC Act 1989, s. 225 as amended in 1999, are to: (oversee the process for setting accounting standards and give the Minister reports and advice on that process (appoint AASB members (other than the chairperson) (approve and monitor the AASB’s priorities, business plan, budget and staffing arrangements (determine the AASB’s broad strategic direction give the AASB directions, advice or feedback on matters of general policy and procedures (monitor the development of international accounting standards and the accounting standards that apply in major international financial centres, and –further the development of a single set of accounting standards for worldwide use with appropriate regard to international developments –promote the adoption of international best practice accounting sta ndards in the Australian accounting standard-setting process if this is in the best interests of both the private and public sectors of the Australian economy (monitor the operation of accounting standards to ensure their continued relevance and their effectiveness in achieving their objectives in respect of both the private and public sectors of the Australian economy, as well as the effectiveness of the AASB’s consultative arrangements (seek contributions towards the costs of the Australian accounting standard-setting process (monitor and periodically review the level of funding and funding arrangements for the AASB (establish appropriate consultative mechanisms advance and promote the objectives of standard setting as specified in the Act (perform any other functions that the Minister confers on the FRC by written notice to the chairperson. A major policy direction of the FRC that has affected the agenda of the AASB is the formalisation of a policy of adopting the accounti ng standards of the International Accounting Standards Board (IASB) for application to reporting periods beginning on or after 1 January 2005. (This includes also the adoption of Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC) for use in the Australian context. ) Australian Accounting Standards Board (AASB) The functions of the AASB, according to s. 27(1) of the ASIC Act 1989, are to: (develop a conceptual framework (not having the force of an accounting standard) for the purpose of evaluating proposed accounting standards and international standards (make accounting standards for the purpose of the Corporations Act (formulate accounting standards for other purposes, e. g. for non-companies, the public sector and the not-for-profit sector (participate in and contribute to the development of a single set of accounting standards for worldwide use (advance and promote the main objectives of developing accounting standards. The AASB must develop accounting standards not only for the corporate sector but also for other sectors, such as the public sector and the not-for-profit sector. The objectives of developing accounting standards are (1) to facilitate the development of accounting standards that require the provision of financial information that: (allows users to make and evaluate decisions about allocating scarce resources (helps directors to discharge their obligations in relation to financial reporting (is relevant to assessing performance, financial position, financing and investment (is relevant and reliable (facilitates comparability (is readily understandable. (2) to facilitate the Australian economy by: (reducing the cost of capital (enabling Australian entities to compete effectively overseas (having accounting standards that are clearly stated and easy to understand. (3) to maintain investor confidence in the Australian economy (including its capital markets). In performing its functions, the AASB is required to follow the broad strategic directions determined by the FRC. The AASB may formulate accounting standards which are of general or limited application, in that the Board may specify the entities, time, place or circumstance to which the standard applies. Furthermore, as long as it is practicable to do so, the AASB is required to conduct a cost–benefit analysis of the impact of a proposed accounting standard before making or formulating the standard. However, the cost–benefit analysis is not necessary where the standard is being made or formulated by issuing the text of an international standard. The AASB conducts its meetings in a forum open to the public, which (hopefully) increases faith in the due process system of standard setting. In line with the FRC’s main function of overseeing the process of setting accounting standards, the AASB is required to adopt IASB standards. The Australian accounting standards and their international counterparts are identical, with three exceptions: – Where some international accounting standards provide a range of optional treatments, the Australian accounting standard may not allow all options. However, the disallowance of any IASB optional treatments in Australia is rare, as evidenced by the AASB’s behaviour since 2005. Some Australian accounting standards may require more information to be disclosed in the notes to the financial statements than that required by the equivalent IASB standard. –Australian accounting standards contain, where applicable, extra paragraphs relevant to entities in the not-for-profit sector. IASB standards are written for application within the business sector only. Besides issuing accounting standards that are equivalent to the IASB’s standards, the AASB has continued to issue accounting standards relevant to the public sector, as well as accounting standards that relate solely to the Australian legal environment, e. g. AASB 1046 Director and Executive Disclosures by Disclosing Entities. International Accounting Standards Board (IASB) The IASB’s mission statement is described as follows on its web site: The International Accounting Standards Board is an independent, privately-funded accounting standard setter( The IASB is committed to developing, in the public interest, a single set of high quality, understandable and enforceable global accounting standards that require transparent and comparable information in general purpose financial statements. In addition, the IASB co-operates with national accounting standard setters to achieve convergence in accounting standards around the world. Following the direction given by the FRC in 2002, the AASB has adopted the standards issued by the IASB as from 1 January 2005. Hence, the financial statements prepared by Australian companies are comparable with those prepared by entities in other countries which also have adopted IASB standards. This should allow for greater understanding of financial statements worldwide, and lead to a more efficient flow of capital acros s national boundaries. The IASB has signed an agreement with the Financial Accounting Standards Board (FASB), the body responsible for issuing accounting standards in the United States. The agreement requires both bodies to work together towards convergence of global accounting standards. The aim is to agree on high-quality solutions to existing and future accounting issues. If such agreement could be reached, potentially there would be one set of global accounting standards. Arguably, for better or worse, the result of this agreement appears to be a gradual adoption of FASB standards by the IASB as its own. International Financial Reporting Interpretations Committee (IFRIC) The IFRIC has the task of reviewing on a timely basis, within the context f existing international accounting standards and the IASB framework, accounting issues that are likely to receive divergent or unacceptable treatment in the absence of authoritative guidance, with a view to reaching consensus as to the appropriate accounting tre atment. The IFRIC considers issues of reasonably widespread importance, and not issues of concern to only a small set of enterprises. The interpretations cover: (newly identified financial reporting issues not specifically dealt with in IFRSs (issues where unsatisfactory or conflicting interpretations have developed, or seem likely to develop in the absence of authoritative guidance, with a view to reaching a consensus on the appropriate treatment. The AASB has adopted the Interpretations issued by the IFRIC for use by Australian companies as from 1 January 2005, and modifies them if necessary for the not-for-profit sector in Australia. Australian Securities and Investments Commission (ASIC) The ASIC is an independent government body set up to enforce and administer the Corporations Act and financial services laws to protect consumers, investors and creditors. ASIC regulates and informs the public about Australian companies, financial markets, financial services organisations and professionals who deal and advise in investments, superannuation, insurance, deposit taking and credit. The Australian Securities and Investments Commission Act 2001 requires ASIC to: (uphold the law uniformly, effectively and quickly promote confident and informed participation by investors and consumers in the financial system (make information about companies and other bodies available to the public (improve the performance of the financial system a nd the entities within it. One of the roles of ASIC is to reduce fraud and unfair practices in financial markets and financial products so that consumers can use them confidently and companies and markets can operate effectively. In an accounting context, as part of its role, ASIC also attempts to ensure that a company’s financial statements lodged with it under the requirements of the Corporations Act comply with accounting standards, if applicable. Australian Securities Exchange (ASX). The ASX is a public company operating Australia’s share markets. It oversees both the shares and future exchanges. In an accounting context, it is particularly concerned with improving the disclosure of information in the financial reports of companies listed with it on the various stock exchanges throughout Australia. It exercises its influence by way of the Listing Rules — a set of rules with which companies must comply if they wish to be listed, and remain listed, on the stock exchange. Financial Reporting Panel (FRP) The FRP, established in 2004, has the function of resolving disputes between the Australian Securities and Investments Commission and companies concerning accounting treatments in their financial reports. The purpose for establishing FRP is to remove the need to initiate legal proceedings in Court in order to resolve a financial reporting matter. FRP is designed to provide an efficient and cost effective way of dealing with disputes, the opportunity to be heard by persons with relevant expertise, and remove concerns about the courts’ limited understanding of accounting standards. 14. To which entities do accounting standards apply? Discuss the nature of a reporting entity, and consider reasons for the concept being replaced by one of public accountability. Accounting standards apply to the general-purpose financial statements/reports of entities which are â€Å"reporting entities† and also to those entities which decide to prepare general-purpose financial statements even if they are not reporting entities. The AASB, in SAC 1, provided the following definition of a reporting entity: Reporting entities are all entities (including economic entities) in respect of which it is reasonable to expect the existence of users who rely on the entity’s general purpose financial report for information that will be useful to them for making and evaluating decisions about the allocation of scarce resources. There is no definition of a reporting entity in the IASB’s Framework at this stage. All reporting entities are subject to accounting standards when preparing their general-purpose financial statements. Entities such as small proprietary companies, family trusts, partnerships, sole traders and wholly owned subsidiaries of Australian reporting entities will normally not be required to prepare general purpose statements in accordance with accounting standards. Following the release of the IASB’s Exposure Draft of a Proposed IFRS for Small and Medium-Sized Entities, (SMEs) published in February 2007, the AASB issued, in May of that year, Invitation to Comment ITC 12, proposing to revise the differential reporting regime in Australia by switching the focus away from whether an entity is/is not a reporting entity to whether the entity (subject to a size test) is required to prepare a general-purpose financial statement/report and is publicly accountable. â€Å"Public accountability† is defined in the IASB’s ED on SMEs as accountability to those present and potential resource providers and others external to the entity who make economic decisions but who are not in a position to demand reports tailored to meet their particular information needs. An entity has public accountability if: (a) it has issued (or is in the process of issuing) debt or equity instruments in a public market; or (b) it holds assets in a fiduciary capacity for a broad group of outsiders, such as a bank, insurance company, securities broker/dealer, pension (or superannuation) fund, mutual fund or investment bank. The implications are that if an entity is publicly accountable or satisfies a size test then it will be required to apply Australian equivalents to IFRSs in its general-purpose financial statements. If it is not publicly accountable, and does not meet the size test, then the entity need apply the Australian equivalent of IFRS for SMEs only. See figure 1. 3 in section 1. 9. 2 of the text for a flowchart showing the ITC 12 proposed changes, which, at the time of writing, are expected to be accepted by the AASB for 2009 and beyond: CASE STUDIES Case study 1: Legal obligations Visit the website of the Australian government’s Attorney-General’s Department dealing with the law (www. comlaw. gov. au) and find the Corporations Act 2001. Assuming that you are the director of a small proprietary company, find the â€Å"small business guide† and learn of your obligations under the Act for managing your business. Prepare a brief report for the tutorial class. The Small Business Guide in the Corporations Act can be found following Section 111J. The guide summarises the main rules in the Corporations Act (the Corporations Act 2001) that apply to proprietary companies limited by shares—the most common type of company used by small business. The guide gives a general overview of the Corporations Act as it applies to those companies and directs readers to the operative provisions in the Corporations Act. Students, in their capacity as would-be directors, are required to present a report to the class, summarising the requirements of the Guide. Such topics to be covered include: †¢ The meaning of registration, including shareholders’ and directors’ liabilities †¢ Rules for internal management of a company †¢ Company structure and setting up a new company †¢ Continuing obligations once the company is set up †¢ Company directors, secretaries and shareholders †¢ Who can sign company documents †¢ Funding the company’s operations †¢ Returns to shareholders Annual financial reports and audit †¢ Disagreements within the company †¢ Companies in financial trouble Case study 2: The AASB Visit the website of the Australian Accounting Standards Board (www. aasb. com . au) and find out the following items: †¢ Who is the Chairman of the AASB? †¢ Who are the members, and which organisations do they represent? †¢ Which accounting standards have been issued in the past year? †¢ Why are there differences in the numbering systems for current accounting standards (eg. AASB x, AASB xxx and AASB xxxx)? †¢ What are the current projects (if any) that the AASB is working on in cooperation with the IASB? Assuming that you already have access to the AASB website: Chairman of the AASB Go to AASB Board, then Current Board Members . Current chairman is David Boymal Members of the AASB and organisations represented Stay in the same location and the names and organisations represented on the AASB are all shown. Don’t forget to include the observers as well. Comment: too many people from Melbourne No academics on the board? Accounting standards issued in the past year: On the AASB website, go to Quick Links, then Standards. Read from Table 1 all of the standards issued in the last year. Different numbering systems for standards See Pronouncements for information, plus the section 1. 7. 4 in the text. AASB x represent those standards adopted by the AASB from the IFRSs of the IASB AASB xxx represent those standards adopted by the AASB from the IASs of the IASB and its predecessor the IASC AASB xxxx represent those standards issued exclusively by the AASB for companies in the Australian context In addition, the AAS standards consist of standards issued by the AASB for special organisations e. g. superannuation plans, government Current projects On the AASB website, go to Work in Progress, then Projects. It would appear that there are no specific projects at the moment being worked on by the AASB in cooperation with the IASB. The AASB is one of several standard setting boards that liaise with the IASB and merely provide submissions to the IASB on various topics. See also AASB Submissions to the IASB on the website. Also check the News section and Latest News on the website. Case study 3: Setting up a company Visit the website of the Australian Securities and Investment Commission (www. asic. gov. au) and find the form(s) that you must fill out to start a company, assuming that you wish to set up a small proprietary company to take over your current successful business, which has been operating as a partnership (with three partners) in the past. On the website of the ASIC, go to Download forms, select the form 201 for Registering a company. Students should print the form and fill it out as if they wish to set up a proprietary company, with more than one owner shareholder. Case study 4: The IASB Visit the website of the International Accounting Standards Board (www. iasb. org. k) and find and report to the class on the following pieces of information: †¢ The Memorandum of Understanding of 2005 between the IASB and the FASB of the United States †¢ Which accounting standards have been changed as a result of the Memorandum of Understanding †¢ The membership of the IASB and whic h countries the members come from †¢ The goals of the IASB 1. Memorandum of Understanding On the IASB website, go to About Us, then click on About IASB, and then on the Memorandum of Understanding with the FASB. A full pdf version of the Memorandum can be found here. In relation to the Memorandum the IASB website states: After their joint meeting in September 2002, the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued their Norwalk Agreement in which they ‘each acknowledged their commitment to the development of high quality, compatible accounting standards that could be used for both domestic and cross-border financial reporting. At that meeting, the FASB and the IASB pledged to use their best efforts †¢ to make their existing financial reporting standards fully compatible as soon as is practicable and †¢ to co-ordinate their future work programmes to ensure that once achieved, compatibility is maintained. At their meetings in April and October 2005, the FASB and the IASB reaffirmed their commitment to the convergence of US generally accepted accounting principles (US GAAP) and International Financial Reporting Standards (IFRSs). A common set of high quality global standards remains the long-term strategic priority of both t he FASB and the IASB. 2. Accounting standards changed/ to be changed as a result of the Memorandum of Understanding On the IASB website, go to About Us, then click on About IASB, and then on the Memorandum of Understanding with the FASB. A full pdf version of the Memorandum can be found here. Not many standards have yet been changed, but plenty of standards are on the agenda for change. From the Memorandum , the topics for short-term convergence include: To be examined by the FASB |To be examined by the IASB | |Fair value option* |Borrowing costs | |Impairment (jointly with the IASB) |Impairment (jointly with the FASB) | |Income tax (jointly with the IASB) |Income tax (jointly with the FASB) | |Investment properties** |Government grants | |Research and development |Joint ventures | |Subsequent events |Segment reporting | |FASB Note: |IASB Note: | |*On the active agenda at 1 July 2005 |Topics are part of or to be added to the IASB’s short-term | |** To be considered by the FAS B as part of the fair value |convergence project, which is already on the agenda. |option project | | Longer term projects include the following, from the Memorandum of Understanding: The boards set the following goals for 2008 for convergence topics already on either their active agendas or the research programmes: |Topics already on an Active Agenda | |Convergence topic |Current status on the FASB |Current status on the |Progress expected to be achieved by 2008 | | |Agenda |IASB Agenda | | |1. Business combinations |On agenda – deliberations in|On agenda – |To have issued converged standards | | |process |deliberations in |(projected for 2007), the contents and | | | |process |effective dates of which to be determined | | | | |after taking full account of comments | | | | |received in response to the Exposure Drafts. | |2. Consolidations |On agenda – currently |On agenda – no |To implement work aimed at the completed | | |inactive |publication yet |development of converged standards as a | | | | |matter of high priority. | |3. Fair value measurement |Completed standard expected |On agenda – |To have issued converged guidance aimed at | |guidance |in the first half of 2006 |deliberations in |providing consistency in the application of | | | |process |existing fair value requirements. 1 | |4. Liabilities and equity |On agenda – no publication |On agenda (will follow |To have issued one or more due process | |distinctions |yet |FASB’s lead) |documents relating to a proposed standard. | |5. Performance reporting |On agenda – no publication |Exposure draft on a |To have issued one or more due process | | |yet |first phase |documents on the full range of topics in | | | | |this project. | |6. Post-retirement benefits |On agenda – deliberations |Not yet on the agenda |To have issued one or more due process | |(including pensions) |underway on the first phase | |documents relating to a proposed standard. | | |of multi-phase project | | | |7. Revenue recognition |On agenda – no publication |On agenda – no |To have issued one or more due process | | |yet |publication yet |documents relating to a proposed | | | | |comprehensive standard. | The objective of the goals set out above is to provide a time frame for convergence efforts in the context of both the objective of removing the need for IFRS reconciliation requirements by 2009 and the existing agendas of the FASB and the IASB. The FASB and the IASB will follow their normal due process when adding items to the agenda. Items designated as convergence topics among the existing research programmes of the boards include: |Topics already being researched, but not yet on an Active Agenda | |Convergence topic |Current status on the FASB|Current status on the IASB|Progress expected to be achieved by | | |Agenda |Agenda |2008 | |1. Derecognition |Currently in the |On research agenda |To have issued a due process document | | |pre-agenda research phase | |relating to the results of staff | | | | |research efforts. | |2. Financial instruments |On research agenda and |On research agenda and |To have issued one or more due process| |(replacement of existing |working group established |working group established |documents relating to the accounting | |standards) | | |for financial instruments. | 3. Membership of IASB and member countries Go to the IASB website and see, About us. Click on About IASB and there you will find the information about the Chairman, currently Sir David Tweedie, the Vice-Chairman and all members of the IASB, and the countries from which they came by reading each person’s information sheet. 4. Goals of the IASB Go to the IASB website and see About us. Click on About IASB and there you will find the IASB objectives. Case study 5: ASIC Visit the website of the Australian Securities and Investments Commission (www. asic. gov. au) and find out and report to the class on the following: †¢ Who the ASIC is and its role †¢ The tips given to prospective shareholders regarding the reading of a company’s prospectus †¢ A list of the policy statements and practice notes issued by the ASIC †¢ â€Å"What’s new† to the website. 1. ASIC and its role On the ASIC website, go to About ASIC and look up Our Role 2. Tips to prospective shareholders re prospectuses From the ASIC website visit FIDO, the ASIC’ s consumer website. From there, go to check our lists and click on prospectuses. The ASIC has information about prospectuses which changes quite regularly. See what tips you can find about prospectuses, assuming that you are a prospective investor. 3. Policy statements and regulatory guides issued From ASIC’s home page, go to Publications and then to Policies. Both the policy list and the regulatory guides are accessible here. 4. What’s new See ASIC’s home page, and What’s New features on the home page. How to cite Accounting Answers, Papers

Organization Impact of the Leadership on the Performance

Question: Discuss about the case study Organization for Impact of the Leadership on the Performance. Answer: Introduction: The title of the research project is the Impact of the leadership on the performance of the organization. That is the impact of the leadership management on the performance of the employees. The leadership is the process by which a leader can influence the employees to work for the direction and objectives of the organization. The problems that are investigated regarding the leadership is How the leadership, management can be done, How the leadership influences the performance of the organization, Is the proper leadership, management leads to the high performance of the organization? If the leadership management is not properly done, what are the problems faced by the organization and the employees? All these problems will investigate in the research work and solution to all these problems will search in the research project. Aim and objectives of the research proposal The aim and objective of the research topic are to analyse the impact of the leadership on the performance of the organization. That is how the leadership leads to better performance of the organization, how the leadership management can be done, how it impact on the performance of the organization and what problem will arise if the leadership management is not properly done in the organization (Tuan, 2010). A brief research methodology Research methodology includes the research design, population, sampling and collection of data, analysis of the collected data and interpretation of the result from the analysis of the data. Methodology mainly focuses on the research area and the tools and procedures used for this purpose. Research methodology describes the strategies and directions that how the data are to be collected for the research study (Ole Pors, 2008).. For the research methodology, research task will use the applied research. Applied research is used to finding the solution of daily problems, to cure illness and in the development of innovative technologies. Research methodology will determine the process used for the collection of data. The research design is of three types: qualitative design, quantitative design, and mixed methods design. Literature review: First, for the research task, the literature review will do from the related journal, books and research articles. Literature review consists of the text about the current knowledge of the particular topic. Literature view does not comprise of any new experimental work, but it is the secondary source of knowledge of particular research. It forms the basis of other research in that field by giving the current and up to date knowledge regarding the topic (Yilmaz, 2014). Data collection: the research will use the case study methodology for our research because it is appropriate for the study of a limited number of individuals, groups or institutions which known as the units of analysis. In this case study, the research will look for a private university in Jordan sector. In the case study face-to-face interview or the seminar schedule for the interview conducted (Weintraub, 2012). The Representative group consists or sample consists of management and staff of the private companies. A set of 20 questions is prepared which known as a questionnaire (Katou, 2015). The questionnaire selected according to the hypothesis and research questions and objective of the research. The representative group will ask to reply to the question of the questionnaire and their responses will collect to analyse the response and draw a conclusion from data (Dennis, 2014). Analysis of the data: The data will collect and the responses will feed into a statistical package for social sciences, having version 20.0 for the analysis and evaluation of data. Both qualitative and quantitative methods will use (Dennis, 2014). In the qualitative analysis, the online survey and forum will use for the analysis and in the quantitative analysis, the statistical data, pie charts, excel sheets will use for the analysis. References Bhat, A., Verma, N., Rangnekar, S., Barua, M. (2012). Leadership style and team processes as predictors of organisational learning.Team Performance Management,18(7/8), 347-369. Dennis, R. (2014). Improvised Performance: Nurturing Natural Leadership.Journal Of Organisational Transformation Social Change,11(2), 108-124. Jepson, D. (2009). Studying Leadership at Cross-Country Level: A Critical Analysis.Leadership,5(1), 61-80. Katou, A. (2015). Transformational leadership and organisational performance.Employee Relations,37(3), 329-353. Ole Pors, N. (2008). Management tools, organisational culture and leadership: an explorative study.Performance Measurement And Metrics,9(2), 138-152. Tuan, L. (2010). Organisational culture, leadership and performance measurement integratedness.International Journal Of Management And Enterprise Development,9(3), 251. Weintraub, R. (2012). 15 Lessons on Leadership.Phi Delta Kappan,93(7), 80-80. Yeo, R. (2003). Linking organisational learning to organisational performance and success: Singapore case studies.Leadership Organization Development Journal,24(2), 70-83. Yilmaz, H. (2014). The Evaluation of Impacts on Business Performance of the Knowledge Leadership.OEYBD,1(1).

Sweeney Tod Essays - Sweeney Todd, British Films,

Sweeney Tod Sweeney Todd: The Demon Barber of Fleet Street Sweeney Todd is based on the 19th century melodrama about a London criminal. Todd is sort of portrayed as a noble figure driven to crime when Judge Turpin takes his wife and child from him. He is unjustly imprisoned and vows revenge not only to the judge, but also to all the people of London. The theater production began with an awesome staging of eeriness to further the mood of the title itself. My attention was captured as soon as the play began. The thick mist gives way to an entire ?underworld? of Londoners. They come out with their gutter costumes and worn-looking faces. In cut-off laconic phrases they sing verses of the Sweeney Todd ballad. The ballad is important to the play. Every time I heard it, it just reminded me of the evil that was on stage. I think this was the purpose of the song--to keep the audience's attention focused on the insanity surrounding Sweeney's killing spree. The band of beggars and street people advance toward the audience in rags and in anger. They are very important in showing Sweeney's personality early in the show. To complete the actors' purpose, Sweeney Todd himself rises from the pits below. His face has evil and revenge written all over it. Sweeney Todd was very convincing with his role. He has one of the most inspired roles, yet it is filled with dark humor. In on scene where he is proceeding to slit throat after throat, a customer comes in with his family. Sweeney just looks on in irritation and frustration. It is hilarious. Sweeney allows the audience to experience several emotions--from horror and disbelief to sympathy and compassion. Although Sweeney is committing murderous acts, he is acting out of the love of his family. His daughter has been stolen from him and his wife's life has been ruined (although he thinks she is dead). Sweeney makes his rage more frightening with the baritone voice, especially in ?My Friends?. This song is a twisted ode to his razors. His pleasure of being reunited with his razors is sort of a weird experience. It is almost as if he is in love with them. Sweeney was very accurate in taking the audience on a thrill ride all the way to the end where he gained the last bit of sympathy in dis covering that he had in deed killed his own wife. Mrs. Lovett was quite the character. She is absolutely wonderful as the cheerful yet lonely bar mistress. She displays her desire to feel wanted and loved bit by bit. However, her plans come to an end when Sweeney discovers her dishonesty about his wife. Susan Boyle plays Mrs. Lovett with a combination of optimism, crafty self-interest, and wit. With the flexibility of the actor-character role, you almost forget about the hideous conduct in which she is involved. Mrs. Lovett's idea is to turn Todd's victims into meat pies. It is laughable, but also spine tingling. She has all the qualities of performing a successful Mrs. Lovett. She has the operatic quality and superb comic timing. Boyle pulls off a terrific performance in transforming such an inhumane act into pure comedy. At the end of the first act, as she and Todd sing ?A Little Priest?, Boyle uses her wit to hint at the usefulness of Sweeney's victims. In Act II when Mrs. Lovett sings ?By the Sea? (a song that indicates her longing to be with Sweeney Todd, while he rants on about Judge Turpin) she is very expressive in both manner and voice. You find yourself caring about what happens to Mrs. Lovett in spite of her immoral deeds. Susan Boyle (Mrs. Lovett) has a wonderful voice; and having to sing while doing five or ten other things at once is quite difficult. Nevertheless, she pulls them off remarkably. Her voice is a noticeable one and you can follow it through any confusion. With all honesty I think the play would have been missing comedy, harmony, and wholeness without her. She was definitely the more memorable character. Judge Turpin was more like the shadow of darkness over the play. He was instantly written off as a man of Sweeney Tod Essays - Sweeney Todd, British Films, Sweeney Tod Sweeney Todd: The Demon Barber of Fleet Street Sweeney Todd is based on the 19th century melodrama about a London criminal. Todd is sort of portrayed as a noble figure driven to crime when Judge Turpin takes his wife and child from him. He is unjustly imprisoned and vows revenge not only to the judge, but also to all the people of London. The theater production began with an awesome staging of eeriness to further the mood of the title itself. My attention was captured as soon as the play began. The thick mist gives way to an entire ?underworld? of Londoners. They come out with their gutter costumes and worn-looking faces. In cut-off laconic phrases they sing verses of the Sweeney Todd ballad. The ballad is important to the play. Every time I heard it, it just reminded me of the evil that was on stage. I think this was the purpose of the song--to keep the audience's attention focused on the insanity surrounding Sweeney's killing spree. The band of beggars and street people advance toward the audience in rags and in anger. They are very important in showing Sweeney's personality early in the show. To complete the actors' purpose, Sweeney Todd himself rises from the pits below. His face has evil and revenge written all over it. Sweeney Todd was very convincing with his role. He has one of the most inspired roles, yet it is filled with dark humor. In on scene where he is proceeding to slit throat after throat, a customer comes in with his family. Sweeney just looks on in irritation and frustration. It is hilarious. Sweeney allows the audience to experience several emotions--from horror and disbelief to sympathy and compassion. Although Sweeney is committing murderous acts, he is acting out of the love of his family. His daughter has been stolen from him and his wife's life has been ruined (although he thinks she is dead). Sweeney makes his rage more frightening with the baritone voice, especially in ?My Friends?. This song is a twisted ode to his razors. His pleasure of being reunited with his razors is sort of a weird experience. It is almost as if he is in love with them. Sweeney was very accurate in taking the audience on a thrill ride all the way to the end where he gained the last bit of sympathy in dis covering that he had in deed killed his own wife. Mrs. Lovett was quite the character. She is absolutely wonderful as the cheerful yet lonely bar mistress. She displays her desire to feel wanted and loved bit by bit. However, her plans come to an end when Sweeney discovers her dishonesty about his wife. Susan Boyle plays Mrs. Lovett with a combination of optimism, crafty self-interest, and wit. With the flexibility of the actor-character role, you almost forget about the hideous conduct in which she is involved. Mrs. Lovett's idea is to turn Todd's victims into meat pies. It is laughable, but also spine tingling. She has all the qualities of performing a successful Mrs. Lovett. She has the operatic quality and superb comic timing. Boyle pulls off a terrific performance in transforming such an inhumane act into pure comedy. At the end of the first act, as she and Todd sing ?A Little Priest?, Boyle uses her wit to hint at the usefulness of Sweeney's victims. In Act II when Mrs. Lovett sings ?By the Sea? (a song that indicates her longing to be with Sweeney Todd, while he rants on about Judge Turpin) she is very expressive in both manner and voice. You find yourself caring about what happens to Mrs. Lovett in spite of her immoral deeds. Susan Boyle (Mrs. Lovett) has a wonderful voice; and having to sing while doing five or ten other things at once is quite difficult. Nevertheless, she pulls them off remarkably. Her voice is a noticeable one and you can follow it through any confusion. With all honesty I think the play would have been missing comedy, harmony, and wholeness without her. She was definitely the more memorable character. Judge Turpin was more like the shadow of darkness over the play. He was instantly written off as a man of

Conflict Diamonds essays

Conflict Diamonds essays For thousands of years, diamonds have been an internationally recognized symbol of love, romance and marriage. However, a portion of the worlds diamonds come from areas where war and blood shed are an every day occurrence. In some countries, rebel groups use the profits made from the sale of diamonds to buy weapons for their military operations. In this paper, I will introduce you to conflict or blood diamonds and the rebel groups that mine them. I will also look at the horrific infringements on basic human rights that these groups commit on a normal basis. By definition, conflict diamonds are diamonds that originate from mines that are under the control of rebel groups who are fighting against their countrys government. Sierra Leone, a small country on the west coast of Africa, has for the last ten years been under the terror of an ever present civil war. This war is being fought between a rebel group known as the Revolutionary United Front and Sierra Leones present government. The RUF took control of some of Sierra Leones richest diamond mines in the mid nineties. They now use the profits they make from these diamonds to buy weapons for their army, made up mostly of young boys forced to conscript. (United Nations: Conflict Diamonds) The Revolutionary United Front use many different and violent to inflict terror on the innocent people of Sierra Leone. These tactics include kidnapings, rape, torture and executions. Most of all, the RUF is known for amputating the hand, arms, feet or legs of people in the districts it controls.(A mnesty International) In many instances, they get innocent women, children and old men to line up and stick out their hands, then they cut off the peoples hands using machetes, they use it to instill fear in the hearts of civilians (National Geographic). These brutal and heartless techniques clearly violate the international code of human rights. ...

Technology Essay Example | Topics and Well Written Essays - 250 words - 7

Technology - Essay Example Although keeping up with the high cost that these tools require places a heavy burden upon the system as well as upon the bottom line, the fact of the matter is that in order to continue to integrate with business and the patient, the new applications and software packages are demanded (Chunhau et al, 2009). Moreover, the industry standards that must be met also demand a level of standardization that goes beyond convenience and cost equations. Accordingly, one can understand that the information needs that a given health care organization may have relates to the storage of patient data, the encoding of insurance paperwork, billing in all forms, transcription needs, recording of changes to patient health and treatment, as well as a litany of others (G. L., 2012). It can be definitively said that the flow of information across HIT within my given organization greatly increases and supports evidence based practice due to the fact that it allows the healthcare professional ease of access to a great deal of patient information with regards to any single given case. Of course the downside to this is that the training curve to integrating these approaches with new staff is oftentimes long and involved; however, the rewards are manifest in a higher quality of care and treatment that such a proliferation of HIT can provide. Reddy, M., McDonald, D. W., Pratt, W., & Shabot, M. M. (2005).Technology, work, and information flows: Lessons from the implementation of a wireless alert pager system. Journal of Biomedical Informatics, 38(3),

Sustainable development Essay Example | Topics and Well Written Essays - 2500 words

Sustainable development - Essay Example As a result, their distinction and level of importance can only be understood with defined hierarchies or system levels. Though the choice of level is always dependent upon the observer, he may attach different importance to different hierarchies. The system levels, anyhow, defined will make it convenient to differentiate systems from sub-systems for not being merely sum of their parts. Besides this, they will facilitate the interaction between these systems and subsystems. The idea of system level or hierarchies in the system practice, therefore, makes it easy to develop structures conducive to exploring a system of interest. Similarly system levels or hierarchy is also essential in sustainable development. The domain of sustainable development comprises of individuals with some course of action, some sphere of thoughts or some situation. Hierarchies and system levels within a domain make it easy to recognize a system and the interrelations of the components within it. However, different individuals or groups involved in the sustainable development carry different system of interests or sometimes joint system of interest. Sustainable development is a complex domain activity that recognizes several senses as the area of activity of a person, a sphere of thought or opinion and the situation where something is applicable. All of these elements are interconnected in terms of the boundaries, environments and systems. The boundaries, systems and the environment are crucial in the understanding of the concept of sustainable development tackling the complexity systematically and thus the concept of sustainable development as a main domain through system practice is relevant to the T306 course. One sensible way of engaging the domain of sustainable development is through system practice where the domain is further divided into sub-domains or subsystems like ‘information system’ and ‘organizations’.

The first written homework assignment for this course is posted at the Essay

The first written homework assignment for this course is posted at the Content link. You should use the posted sources to ans - Essay Example Question 2 Whitaker (2) says that in June 1973 cod blocks were going for 65 cents per pound, compared to around 22 cents in the same period in 1969. A graph has been provided that shows the worldwide landings and wholesale prices of cod blocks between 1960 and 1972, and the price is clearly 21 cents in 1968 (Whitaker 3). In April 2010, The Fish Site published an article titled US Groundfish Market Report. In the article, a graph was included that showed wholesale prices for cod and other groundfish. According to the graph, the wholesale price of cod blocks in 2008 was US$ 2.50 per pound (US Groundfish Market Report 1). Question 3 Supply (in metric tons) Price 1968 4.2 million 21 cents 2008 1.6 million $2.50 The conclusions I can draw from this table is that between 1968 and 2008, supply has been reducing, demand has remained high, and prices have continued to rise. Question 4 Generally, cod tonnage has been in steady decline (with the exception of a few years) between 1968 and 2008. This is how the demand curve also looks like, showing steady reduction and few increments. This is based on the sources provided. Question 5 The demand curve for cod shifted upwards from 1969-1972, compared to the years between 1960 and 1968. ... The market failure in this case is an inability to plan for the future by using existing stocks efficiently. Question 8 The Canadian government banned cod fishing in its Northeast fishing beds in 1993. The Canadian government did not follow an optimal policy in the regulation of the fishing beds, and that is why cod tonnage declined sharply and rapidly from 1968. Politics greatly affected the government’s decisions because it took almost 20 years for the ban to be effected (Waters 1). Without political interference it could have been done earlier since the issue at hand was very critical. Question 9 Although the ban came late, it was nonetheless effective. Slow cod recovery was brought about by a depression in the population of forage fish (necessitated by a virtual decimation of zooplanktons) and the ban. In the article, evidence is presented that there were sufficient haddock, cod and redfish to lay enough eggs and larvae to support recovery, therefore the ecosystem was â₠¬Å"lucky† in a way (Waters 1). Question 10 In my opinion, and based on research sources, the events in the cod market during the period 1968-2008 are expected to open up new markets for other fish species that were previously playing second fiddle to cod. The reality is that this time period has been punctuated by two things: a steady decline and worrying fluctuation in the tonnage of cod worldwide, and a rapid increase in the prices of cod products (particularly cod blocks). Since it has been established that reliance on cod alone will not sustain existing demand, the alternative has been to push people towards embracing other fish species. These alternatives include pollock and

Just Desserts Theory and the Death Penalty

Just Desserts Theory and the Death Penalty Is the death penalty cruel and unusual punishment without just cause, or is it just desserts? According to the 8th Amendment of the United States Constitution: nor cruel or unusual punishment inflicted. (U.S. Constitution, 1791). It states that no one will be sentenced to a punishment greater than the crime, with a just system in place to ensure other constitutional rights are not infringed upon. I believe capital punishment is justified under the right circumstances. Some may say the capital punishment is cruel, for the reason you are extinguishing a bright, human life. However, is that life so bright if it smothered and snuffed out others? Before exploring the modern day implications of capital punishment, one must understand that the death penalty is as old as law itself. According to the website procon.org, the Code of Hammurabi contained the first known death penalty laws (History of the Death Penalty), and that was 1700s B.C. Throughout history, capital punishment has been applied to the most serious crimes according to a civilizations values at the time. Whether its helping slaves escape in the 18th century B.C., or murder in the 21st A.D., humanity has punished criminals with the death penalty for heinous crimes for thousands of years. For Americans, the death penalty is an incredibly controversial issue relating to every citizens constitutional rights. Regardless of which side of the issue you agree with, it is important to recognize the death penalty is only applicable to criminal cases of aggravated murder, treason, kidnapping, and rape, as well as a few other various crimes that vary from state to state (Death Penalty Information Center). One may only be sentenced to death if they have been convicted by a jury of their peers and if they have committed one of the aforementioned crimes. Therefore, their constitutional right to a fair trial, as granted by the 6th Amendment to the Constitution, is never violated (U.S. Constitution, 1791). As well, the death penalty affects the common good of society as a whole. Capital punishment keeps the truly dangerous criminals off the streets and out of the prison system. Those that choose to rape and murder could never hope to ever contribute positively to society, so, why should they live in prison and sponge off of state and federal government funds. In short, capital punishment keeps the general public safe from those that would seek to cause harm and grief. Furthermore, the interaction between these two features of American life is subject to fierce debate. I believe that the common good must come before individual rights, or the needs and safety of the public come before the rights of the individual. Now, this may seem like an alienation of ones rights, but the public is a conglomerate of people with their own rights, the rights to life, liberty, and the pursuit of happiness as outlined by the Declaration of Independence (Declaration of Independence, 1776). So, the question posed is how can a person utilize and live these rights when there are murderers, rapists, and bombers that seek to undermine the safety of the American public. The answer is to apply the death penalty to the most gruesome of crimes and to remove these individuals from the world once and for all, to ensure that no one may ever again fall victim to a heinous or violent crime. Additionally, let us not forget that each of these criminals is entitled due process of law and a fair trial. The scales are tipped in favor of the public as far as rights are concerned. Moreover, I intend to advocate my position by providing dangerous criminals on death row that are the underbelly of society. As well, I will explore the morality and implementation of capital punishment. There is a constitutional principle behind the 8th Amendment: that no on shall receive a punishment greater than the crime committed. This is an apt policy, demonstrating the foresight of our founding fathers. It ensures capital punishment is not doled out for minor crimes such as petty theft or vandalism. Rather, it is reserved for only the most gruesome of crimes. One such gruesome crime was the 2005 murders of Brenda Groene, her boyfriend and son, as well as the kidnapping of Brendas two youngest Shasta and Dylan in Coeur d Alene, Idaho (Joseph Duncan, Spokesman.com). The perpetrator, convicted felon Joseph Edward Duncan, then proceeded to murder Dylan in the Montana wilderness. As well, after his apprehension by the authorities he was tied to several other murders, one in California and two in Washington. Duncan was given due process of law, and was sentenced to ten consecutive life sentences and the death penalty for seven murders across four states in a ten year time span. The constitutional principle of just punishment was upheld, an eye for an eye. Justice was served in this instance, for if one murders seven others in cold blood, how can they themselves be worthy of life? Inversely, opponents to capital punishment unanimously believe that the punishment is racially biased. They believe this because the majority of prisoners on death row are in fact minorities. However, an independent study conducted by the R.A.N.D. Corporation (Research and Development), in which several separate teams were tasked with determining whether or not race factors into capital punishment (Muhlhausen, The Death Penalty Deters Crime and Saves Lives). They concluded, independently with no inter-team contact, that incases resulting in the death penalty, à ¢Ã¢â€š ¬Ã‚ ¦ that decisions to seek the death penalty are driven by characteristics of crimes rather than by race. Furthermore, Prof. Richard Berk of the University of California concluded that cases with a black defendant and white victim or other racial combination are less likely to have a death sentence. (Muhlhausen). In continuation, another primary argument against capital punishment is it costs state and federal governments a great deal to carry out the sentences. They believe this because of constant appeals to convictions and demanded re-trials due to new evidence that cost the courts time and money over the course of decades per inmate. However, in a letter to the editor of the Inland Valley Daily Bulletin, Assemblyman Curt Hagman of the California State Assembly observes the people against the death penalty are the ones that are creating the deficits with those very same appeals. (Hagman, Inland Valley Daily Bulletin). In this way, I believe the opposition to capital punishment, groups such as the American Civil Liberties Union (ACLU), is poisoning the public and courts against justice for grisly crimes. The solution to this problem is to take all the time needed the first time around, as well as to gather all possible evidence and prove beyond a shadow of a doubt guilt or innocence, as wel l as limiting appeals to one per inmate. In summary, the death penalty must be applied strictly, quickly, and fairly. By implementing the death penalty, justice can be served for capital crimes such as murder, and the public will be safe from humanitys worst. Also, if we as a nation dispose of all the red tape in the judicial system, the cost for euthanizing inmates will be reduced drastically. The time to act is now. Hundreds of prisoners have sat on death row for 30 years or more, with countless victims and families never seeing justice served. Help set everyones minds at ease and encourage the death penalty. Bibliographies The Declaration of Independence. The Heritage Foundation. 2008. Print Hagman, Curt. Dont End Death Penalty, Streamline It. InlandValley Daily Bulletin. 5 May 2012. Web. 5 Dec. 2012. Muhlhausen, David B. The Death Penalty Deters Crime and Saves Lives. Heritage.org. 28 Aug 2007. Web. 29 Nov. 2012. Staff Writer. Crime Punishable by Death. Deathpenaltyinfo.org. Bjs.ojb.usdoj.gov. 29 Jan. 2012. Web. 29 Nov. 2012. Staff Writer. History of the Death Penalty. Procon.org. 8 May 2012. Web. 28 Nov. 2012. Staff Writer. Joseph Duncan. Spokesman.com. 15 Mar. 2011. Web. 11 Dec. 2012. U.S. Constitution. Art./Amend. XI, Sec. 3 U.S. Constitution. Art./Amend. XIII, Sec. 3

Epic Theatres :: essays research papers

Epic Theatres "Epic Theatre turns the spectator into an observer, but arouses his capacity for action, forces him to take decisions...the spectator stands outside, studies." (Bertolt Brecht. Brecht on Theatre. New York:Hill & Yang, 1964. p37) The concept of â€Å"epic theatre† was brought to life by German playwright, Bertolt Brecht. This direction of theatre was inspired by Brecht's Marxist political beliefs. It was somewhat of a political platform for his ideologies. Epic theatre is the assimilation of education through entertainment and is the antithesis of Stanislavsky's Realism and also Expressionism. Brecht believed that, unlike epic theatre, Expressionism and Realism were incapable of exposing human nature and so had no educational value. He conjectured that his form of theatre was capable of provoking a change in society. Brecht's intention was to encourage the audience to ponder, with critical detachment, the moral dilemmas presented before them. In order to analyse and evaluate the action occurring on stage, Brecht believed that the audience must not allow itself to become emotionally involved in the story. Rather they should, through a series of anti-illusive devices, feel alienated from it. The effect of this deliberate exclusion makes it difficult for the audience to empathise with the characters and their predicament. Thus, they could study the play's social or political message and not the actual events being performed on stage. This process is called Verfremdungseffekt, or the alienation effect, where instead of identifying with the characters, the audience is reminded that they are watching only a portrayal of reality. Several well-known Brechtian plays include Drums in the Night, Edward 2, The Threepenny Opera, Rise and Fall of the Town of Mahoganny, The Life of Galileo, The Good Person of Szechwan, Triple-A Plowed Under, One-Third of a Nation, Mother Courage and her children and the Caucasian Chalk Circle. A play whose dramatic structure and didactic purposes epitomises epic theatre is The Caucasian Chalk Circle (CCC). The prologue of this play transpires in a Caucasian village of the Soviet Union, where the people of this village are being presented a play called â€Å"The Chalk Circle†. This play is narrated by a â€Å" Singer† and embarks on the story of a servant girl, Grusha, who rescues the governor's son when their city falls under siege. The son, Michael, has been left behind, without so much as a backward glance, by his fleeing mother. Grusha escapes, with Michael in her arms, to the mountains where they live for over a year. Along this journey, countless places and people are encountered, a number that would only occur in epic theatre. In truly epic fashion, the play then regresses to the beginning of the story and