Personal Essay Summary Example For Students

Personal Essay Summary Notes for 3/12/2001 meeting: IFMP: SLB0014Website is centered on end users and stake holders for audienceIFMP is redesigning their current siteAll modules will be a link off the IFMP home site and there will be a link for the IFMP home site off of the module sitesThere will be links off of every module site to go to the other modules, standard links throughout all the sitesCONTENT:Travel Manager LoginApplication accessTraining/CBT News (Bulletin, requesting @Larc function) Allow third party documents to post as wellIssues module levelFAQs module levelHot Tips (to be included in the News bulletin)Points of contactFeedbackRoll out stats on overall ifmpOperational status on all pagesPolicies and proceduresRelated linksMarketing; change management, messages from senior management or usersCreate mail aliases for all that is appropriateACCESSLarc domainStatus piece is publicly accessiblehttp://ifmpstatus or status.larc.nasa.govSTATUSoperational status should be a standard footer throughou t all modulesrollout schedule status should be a graphic (table)Date changed identified by colorDELIVERABLES3/21: Three prototypes to include 2 pages eachB-tree diagramMeeting: 2pmNotes for 3/12/2001 meeting: IFMP: SLB0014Website is centered on end users and stake holders for audienceIFMP is redesigning their current siteAll modules will be a link off the IFMP home site and there will be a link for the IFMP home site off of the module sitesThere will be links off of every module site to go to the other modules, standard links throughout all the sitesCONTENT:Travel Manager LoginApplication accessTraining/CBT News (Bulletin, requesting @Larc function) Allow third party documents to post as wellIssues module levelFAQs module levelHot Tips (to be included in the News bulletin)Points of contactFeedbackRoll out stats on overall ifmpOperational status on all pagesPolicies and proceduresRelated linksMarketing; change management, messages from senior management or usersCreate mail aliases f or all that is appropriateACCESSLarc domainStatus piece is publicly accessiblehttp://ifmpstatus or status.larc.nasa.govSTATUSoperational status should be a standard footer throughout all modulesrollout schedule status should be a graphic (table)Date changed identified by colorDELIVERABLES3/21: Three prototypes to include 2 pages eachB-tree diagramMeeting: 2pmWords/ Pages : 329 / 24

Introduction to Accounting Turpin - Barker and Armstrong

Question: You are a semi senior member of staff at the Accounting firm Turpin, Barker and Armstrong based in Sutton. You have been appointed to deal with a pair of new prospective clients who have inherited quite a substantial sum of money from their grandfathers will. These two are brothers want to set up a business but have no knowledge as to what type of business they want to get into let alone the form of business entity available to them. As a Semi-Senior member of the accounting staff, you are required to write a report to be delivered by your firm to these brothers explaining the issues below: Explain the different forms of business units(sole proprietorship, partnership, limited company) available, highlighting the benefits and limitations of each Explain financial accounting and management accounting, highlighting the differences between the two strands of accounting Assuming that you have not been given any information about the inheritance of the brothers. Explain the sources of finance available to a business owner, looking at Short-term sources, Medium-term sources and Long-term sources of finance giving examples of each. Style, layout, format (Report writing format expected) and relevance Introduction, conclusion and Recommendation Referencing - Harvard Style Answer: Introduction: The term management accounting means the method of making the reports of management and the accounts which represent the exact and appropriate monetary and numerical data needed by the managers to take short term decisions. The term financial accounting means the method which represents the yearly report for the share holders like the balance sheet of the company and the statement of income of the company. This helps the company to understand the financial position of the company. This datas are prepared by the company for their investors, tax department of the company and for the share holders of the company. In this research, the research analyst will study the different forms of business units available in the market and the concept of financial accounting and the concept of management accounting. The different forms of business units: Sole Proprietorships: A business which is owned and run by an individual is known as the sole proprietorship business. It is one of the ordinary and simplest kind of a business. The business may control many people but the ownership of the business should be one (Kaliski, 2007). This type of business can be easily formed and the owner of the company can easily enjoy with the whole amount of profit earned by the business. How a sole proprietorship is formed: The sole proprietorship can be formed very easily. When a proprietor wants to open a business, can open a sole proprietorship business. To operate a sole proprietorship business no different type of licenses is needed to open a sole proprietorship business. The business which is sole proprietorship business can be maintained till the proprietor wants to operate the business. Advantages of Sole Proprietorship business: Sole Proprietorship business has many advantages as compared to other type of business. The Sole Proprietorship business have operational and tax advantages business. One of the operational advantages of sole proprietorship business is the sole proprietorship business is very easy to build the business. An individual can become a owner of a company by operating the business (Mariotti and Glackin, 2013). Another operational advantage of this type of business is the proprietor will operate the business alone and will enjoy the profit percentage of the business alone. The tax advantages in the sole proprietorship business are the sole proprietorship business does not need to file a different tax. The total profit of the business or the total loss of the business will be taxable amount on the proprietor own income tax form. Disadvantages of Sole Proprietorship business: Sole proprietorship has operational disadvantages and also has liability disadvantages as compared to other business. One of the major disadvantages of the sole proprietorship business is the latent experience to liability. The proprietor is individually responsible for any debts of the company or compulsion of the company. Another limitation on sole proprietorship is operational disadvantages of the proprietor. If the proprietor wants to comprise another proprietor, then the business will no more be sole proprietorship company. The company will be then a partnership company. The owner of the sole proprietorship business can only comprise with his spouse or with her husband. Demise of a Sole Proprietorship: A sole proprietorship trims when the proprietor stops operating the business. This situation can be face by the business when the proprietor sells the business or shut down the business (Mintzer, 2013). Partnership: A business which is owned by two or more individuals who adhere their hands each other to form an institution or a business with the aim of earning gain for the company is known as Partnership in business. The individuals who adhere their hands together to form the business are known as the Partners. The partners of the firm can supply the required money to operate the business together and can split the errands among the partners. When the individual wants to open a business with the individuals partners, the individual should decide and split the errands among the partners that how much amount will each partner will contribute, which partner will manage how much, who will recover the loss of the business and who will get the maximum percentage of the profit earned by the company (Oberrecht, 2010). Before starting the business all the partners makes an agreement and on the basis of the same agreement the partners will operate the business. The agreement on the basis of which the par tners operate the company is known as Partnership Deed. According to this agreement the partners should open the business and operate the partnership company. The agreement should be in written to avoid future controversies. Features of partnership form of business: Two or more members: A business which is owned by two or more individuals who adhere their hands each other to form an institution or a business with the aim of earning gain for the company is known as Partnership in business. The individuals who adhere their hands together to form the business are known as the Partners. Agreement: Before starting the business all the partners makes an agreement and on the basis of the same agreement the partners will operate the business. The agreement on the basis of which the partners operate the company is known as Partnership Deed. According to this agreement the partners should open the business and operate the partnership company. The agreement should be in written to avoid future controversies. Lawful Business: The partners should stay together to run the business by following all types of laws. The partners should not do black marketing or should not have black money. The firm should pay the taxes in the account of Government to keep their business run under all the laws. Competence of Partners: According to the business law, the individuals who adhere their hands to run a partnership business. The individuals should not be minors who stays together to run partnership business. If this happens then the business are not following the laws of the partnership business which can lead into trouble for the company (Crowther and Trott, 2004). The minors cannot take any type decisions to run the company. The minors can only get the share of the profits earned by the business. Sharing of profits: The main aim of the business is to earn maximum profit. The sharing of the profits should be written in the agreement. The partners who own the company should follow the agreement to avoid the controversies (Tesner and Kell, 2000). If the sharing of profits is not mentioned in the agreement then the profit earned by the company should be shared among the partners equally. Advantages of Partnership business a) Establishment of Partnership business is very easy. b) Large amount of resources are available in Partnership business.. c) The business is running by the partners. So, all the partners take part in decision making process for the company. This makes the company to have a better decision. d) The operations of the partnership business is very flexible in nature. e) All the partners of the business, shares the risk factor of the company among themselves. Disadvantages of Partnership business: a) The liability of Partnership business is unlimited. b) There is no certainty of life for the partnership business. c) In Partnership business, the management of the company have lack of harmony. d) The capital amount in Partnership business to operate the business is very limited. e) The shares of the profits earned by the partnership business cannot be transferred to other people without taking permission from other partners of the company (Steingold, 2011). Limited Company: The structure of assimilation that confines the total amount of accountability should be under concern of the share holders of the company. The designation of this type of structures of a corporate company is used in the European countries. It is mainly known as the limited liability company. Later, this type of company is known as Liability Company (Shaw and Barry, 2001). There are two types of limited company. One type of Limited Company is known as Public Limited Company and another type of Limited Company is known as Private Limited Company. In Limited Company, the amounts outstanding of the company are divorced from the shareholders of the company. Proprietorship of the limited company can be transferred easily. Many of the Limited Company is running through their generations. How a Limited Company is formed: When an individual decides to open a limited company, then the first thing should be done by the owner is to register the company name with the Companies House. The main function of Companies House is to look after the companies which are registered under Companies House. The registration of the company follows under the Companies Act 2006 (Birkin, 2000). In the beginning of the 21st Century, there are over two millions limited company present in the corporate market of United Kingdom and more than three lakhs limited companies is present in the current year. Under the Act of Companies Act 2006, each and every limited company must have one director and secretary. But recently having a secretary of the company is not necessary. Advantages of Limited Company: a) Investors always showed interest to invest in the limited company. b) The phrase limited always gives an extra weightage to the company. c) The investors can easily transfer the shares in the limited company and the agreement of limited company is much more transparent and flexible as compared to other types of company. d) The dividends paid by the limited company and the dividend paid to the investors are less taxable as compared to other types of company (Clubb, 2005). e) The tax payable rate is very low in limited company. Disadvantages of Limited Company: a) Due to the compulsion in legislative, the cost of accountancy is very much higher in limited company. b) The company secretary and the directors of the company holds the legislative under the Company Act 2006. c) In limited company, the compulsion in legislatives is greater in form such as VAT, the accounts of the annual report of the limited company. The concept of Management Accounting: The term management accounting means the method of making the reports of management and the accounts which represent the exact and appropriate monetary and numerical data needed by the managers to take short term decisions (Collier, Berry and Burke, 2007). The concept of Financial Accounting: The term financial accounting means the method which represents the yearly report for the share holders like the balance sheet of the company and the statement of income of the company. This helps the company to understand the financial position of the company (Epstein and Lee, 2003). This datas are prepared by the company for their investors, tax department of the company and for the share holders of the company (Jones, Atkinson and Lorenz, 2012). Difference between the financial accounting and management accounting: The term financial accounting means the method which represents the yearly report for the share holders whereas the management accounting represents the monthly or weekly report for the managers of the company and for the chief executive officer of the company (Koyuncugil and Ozgulbas, 2013). The report which we get from the management accounting shows the manager that how much cash is available in the companys fund, the generation of revenue sales, the accounts payable by the company, the accounts receivable by the company and also gives much other statistical information about the company (Elliott and Elliott, 2008). According to the nature of the source of finance, they are mainly classified as internal source and external source. However, they are also categorized as sort term source of finance, medium term source of finance and long term source of finance. Short term sources of finance are those which are available only for one year. Similarly, medium term source of finance are available for business up to 5 years and long term source of finance are available for more than 5 years. Personal sources of finance can be categorized under any of the above mentioned three heads. However, ordinary share capital is the major long term source of finance. In addition to this, loan capital, bank loan and venture capital are also considered as the long term source of finance. On the other hand, several loan capitals also termed as the medium term source of finance. Again, bank over draft is the major short term source of finance. While considering any sources of finance whether it is short term, medium term or long term, there needs to consider the legal structure of the business organization like whether it is Ltd or PLC. Taken for example, LTD and PLC can sell their shares, but sole traders, even partnership cannot go for this. So, based on the legal structure of the business, the sources of finance may changes. Similarly, the use of finance also indicates what kind of source needs to be used. Taken for example, for setting up a new business one should go for long term source of finance. Further, the profit level also indicates what kind of source of finance should be utilized. In this context, the level of risk or risk taking capabilities, preference of the owners, the level of amount required also largely affects the availability of the source of finance. Conclusion: The research analyst studies that there are different types of business units. They are Sole Proprietorship business, Partnership business, Limited Company. There are many advantages imposed in the each type of business unit. From the advantage the research analyst finds that the Limited Company business is much better than the other two types of business. There are also some disadvantages imposed in each type of business units. The research analyst also studies the importance of management accounting and financial accounting in a company to operate the business successfully. To reach the strategic objectives of the company, the study of management accounting and financial accounting is needed. This two accounting tools also helps the company to understand the position of the company. Recommendation: Each and every business units have advantages and disadvantages. The investors should keep in mind about the advantages and the disadvantages of the business units. The investors should identify the type of business the investor wants to operate. The investor should try to minimize the disadvantages of the business unit by keeping in mind about the disadvantages of the business unit. References: Kaliski, B. (2007). Encyclopedia of business and finance. Detroit: Macmillan Reference USA. Mariotti, S. and Glackin, C. (2013). Entrepreneurship. Upper Saddle River, N.J.: Pearson/Prentice Hall. Mintzer, R. (2013). Start your own grant writing business. Irvine, Calif.: Entrepreneur Media. Oberrecht, K. (2010). How to start a home-based photography business. Guilford, Conn.: Globe Pequot Press. Sinclair, J. (2007). EBay business the smart way. New York, NY: Amacom. Crowther, J. and Trott, B. (2004). Partnering with purpose. Westport, Conn.: Libraries Unlimited. Tesner, S. and Kell, G. (2000). The United Nations and business. New York: St. Martin's Press. Birkin, M. (2000). Building the integrated company. Aldershot, Hampshire, England: Gower. Shaw, W. and Barry, V. (2001). Moral issues in business. Belmont, CA: Wadsworth. Steingold, F. (2011). Legal guide for starting running a small business. Berkeley, Calif.: Nolo. Clubb, C. (2005). The Blackwell encyclopedia of management. Malden, Mass.: Blackwell Pub. Collier, P., Berry, A. and Burke, G. (2007). Risk and management acounting. Amsterdam [u.a.]: Elsevier. Epstein, M. and Lee, J. (2003). Advances in management accounting. Amsterdam: JAI. Jones, T., Atkinson, H. and Lorenz, A. (2012). Strategic Managerial Accounting. Oxford: Goodfellow Publishers Ltd. Koyuncugil, A. and Ozgulbas, N. (2013). Technology and financial crisis. Hershey, PA: Business Science Reference. Patz, A. and Rowe, A. (2007). Management control and decision systems. Santa Barbara [Calif.]: Wiley. Elliott, B. and Elliott, J. (2008). Financial accounting and reporting. Harlow: Financial Times Prentice Hall.

Writing Two Page Essays in College

Writing Two Page Essays in CollegeThe second page of an essay should be full of examples of two-page essays. This is a way to show how your own writing differs from that of the other student. If your work is unique, then you will be able to show it to others in the class and help them build up their own writing style.You can use this second page to write about your own writing style. Use examples of others' work and have a point-by-point comparison of each one. Be sure to use examples where appropriate and to give an example sentence or paragraph on the second page. You do not want to leave out any information that was very important to the students. This is the purpose of having the second page of your work.You can also use a citation in the second page of your essay. If you have never used a citation before, it can seem like a challenge. However, you can read the tips that will be given later in this guide and get everything straightened out. In addition, once you learn how to writ e a citation you will have a shortcut in creating a citation. It's a bit complicated, but the more you practice, the better you will become at it.The second page can be used to have a discussion between yourself and your classmates. What do you think is the biggest difference between your work and that of the other students? What makes your essay unique? Explain this in detail to your classmates so they can also see what is important to you. Have them respond to your essay with examples of their own writing.When students are writing on the second page, they can ask questions to their instructors. Ask them to tell you about the first page. Also, you can have them provide you with examples of their writing as well. You will want to see how each student approaches the writing process.Students should always practice writing in the class. By reading the tips that follow, you will know how to write a citation. First, you should write the two-page format. Your classroom assignment should i nclude this. There is no reason to write the same essay over again because you learned how to write citations on the first page.Your tip for doing this is to always identify the source of the information that you are citing. It is important to put this information where it can be found. Write each statement of fact using all capital letters. Your citation must be written in such a way that it can be found.Use the tips that you learn and use these guidelines to help students. Show them that there is no excuse for their failure. After all, your class is about showing your work. Encourage students to use their expertise and that is the key to success in this essay writing task.

Brahmagupta Essay Example

Brahmagupta Essay Brahmagupta was born c. 598, in Bhillamala, which was located in Northwestern India.The suffix -gupta probably indicated that the family belonged to the Vaisya caste (made up of mostly farmers and merchants). He likely lived the majority of his life in Ujjain, India, which at the time was the center of Hindu astronomy and mathematics.There he had access to the best observatory in India as well as the writings of many great scientists and mathematicians who came before him, such as Hero of Alexandria, Ptomely, Diophantus and Aryabhata.In his own work he drew heavily from these sources and often corrected their mistakes. At the age of 30, Brahmagupta wrote hisfirst book, Brahma Sphuta Siddhanta.In 25 chapters this work explains much of his work in astronomy and mathematics.One of his greatest contributions that was revealed with the Brahma Sphuta Siddhanta was the defining of zero.He defined it as the result of subtracting a number from itself.Some of the properties he listed follow: When zero is added to a number or subtracted from a number, the number remains unchanged; and a number multiplied by zero becomes zero. He also gave rules for zero in terms of fortunes, which represent positive numbers, and debts, the negative numbers, as well as fortunes related to debts: A debt subtracted from zero is a fortune. A fortune subtracted from zero is a debt. The product of zero multiplied by a debt of fortune is zero. The product of zero multiplied zero is zero. The product or quotient of two fortunes is one fortune. The product or quotient of two debts is one debt. The product or quotient of a debt and a fortune is a debt. The product or quotient of a fortune and a debt is a debt. In a failed attempt to extend these statements to include division by zero Brahmagupta stated that zero divided by zero is zer

When Not To Use the Personal A of Spanish

When Not To Use the Personal A of Spanish The general rule is that the personal a of Spanish is used before a direct object when that object is a person or an animal or thing that has been personified. However, there are exceptions. The personal a is either optional or not used when the direct object is a nonspecific person, when following the verb tener, or to avoid awkwardness when two as would be close to each other in a sentence. Omitting the Personal A When the Person Isn’t Specific Perhaps the best way to state the biggest exception to the rule is to clarify the rule. Rather than saying that the personal a is used before people, it would best to say that the personal a is used only with specific, known, or identified human beings (or animals or things that have been personified). In other words, if the person is treated as a member of a category rather than as a known person, the personal a isnt needed. Here are some examples of the difference: Busco a mi novio. (I am looking for my boyfriend. Here, the boyfriend is a specific, known person, even though his name isnt given.)Busco un novio. (I am looking for a boyfriend. Here the boyfriend is merely someone who is a member of a category. We do not know who the person is, or even if he exists.)No conozco a tu bisabuela. (I dont know your grandmother. We have the persons identify even if her name isnt given.)No conozco una sola bisabuela. (I dont know a single great-grandmother. As in the case of the boyfriend above, the person is talking about a hypothetical person rather than an identified one.)Necesito una secretario. (I need a secretary. The speaker needs assistance, but not necessarily from a specific person.)Necesito a la secretario. (I need the secretary. The speaker needs a specific person.) As a result, some sentences can have a slightly different meaning, depending on whether the a is used. For example, we might say El FBI busca a un hombre de 40 aà ±os, meaning that the FBI is looking for a specific 40-year old man, perhaps the one who committed a crime. If we say El FBI busca un hombre de 40 aà ±os, it suggests the FBI is looking for a 40-year-old man in general, perhaps for a criminal lineup or for some other purpose where it doesnt particularly matter which 40-year-old man it finds. The main exception to this clarified rule is that certain pronouns, such as alguien (someone) and nadie (no one), always require the personal a when used as direct objects, even when they refer to no specific person. Example: No conozco a nadie.  (I dont know anybody.) Dropping the Personal A After Tener When tener is used to indicate have in the sense of having a close relationship, the personal a is not used even if the direct object is known. Tenemos tres hijos. (We have three sons.)La compaà ±ia tiene muchos empleados. (The company has many employees.)Ya tengo mà ©dico de atencià ³n primaria. (I already have a primary-care doctor.) When tener is used to mean have someone in a role, however, the personal a is retained: Tengo a mi hermana como amiga de Facebook. (I have my sister as a Facebook friend.) Avoiding Two As in a Sentence Sometimes a sentence following the general rule would have two as, especially when a verb is followed by direct object and then an indirect object. In such cases, the personal a before the direct object is omitted. The listener will then understand that the object without a preceding a is the direct object. In this way, such sentences often mimic the word order in English. Mandà © mi hijo a su profesor. (I sent my son to his teacher. Note the lack of a before hijo.)El bombero llevà ³ Pablo a mi madre. (The firefighter carried Pablo to my mother.) Key Takeaways Although Spanish uses a personal a when a person is a direct object, the personal a is not used unless the person is a known person rather than someone who merely fits a category.An exception is that the personal a is required with nadie and alguien.The personal a is often not used following the verb tener, even if the object is a known person.

Harmonization of Financial standards and reporting standards Essay

Harmonization of Financial standards and reporting standards - Essay Example In relation to this discussion, the integration of accounting practices followed by the company with that prevailing within the host country is also an important issue faced by the company in its global business practices. In order to address this issue, the phenomena of harmonization of different accounting standards and practices and emergence of a common set of accounting standards has come into lime light (Choi, Frost and Meek 1999). In this context, the paper aims to discuss the phenomena of harmonization and evolution of one common set of accounting standards in the most empirical manner. The paper intensively focuses upon financial and reporting standards and need of their harmonization. The paper also investigates the significance of different international bodies and organizations such as International Accounting Standard Board (IASB), International Federation of Accountants (IFAC), and Accounting standards Board (ASB) in the context of making the process of harmonization of reporting and accounting standards more smooth and effective (Deegan and Unerman 2011). Financial accounting and reporting standards and their needs Financial accounting can reporting standards can be considered as guidelines and direction provided by the apex regulator authorities of the country for the purpose of aligning accounting practices undertaken by individuals and business organization in maintaining their accounts and reporting the financial records in a fair manner. In relation to this, different accounting and reporting standards reflects some crucial accounting principles on the basis of which, an organization can undertake fair and effective accounting practices (Nobes 1999). As the span of and importance of business activities of different organization in an economy is quite vital, having integrity of accounting practices becomes quite essential phenomena. These standards are quite essential for the purpose of preventing misrepresentation of different account

Cold Mountain Essay Example | Topics and Well Written Essays - 250 words

Cold Mountain - Essay Example It is worth noting that this two individuals only knew each other for a brief moment but Inman deserted the war troops in a bid to see Ada again. In summation the whole book is filled with flashbacks which give a detailed account of the history of this two separated souls. However, in the subsequent sections of this narrative we are going to discuss three important quotes and there relevance in the novel. First and foremost, â€Å"what have you achieved today? Was always nothing†. On the same point, the author uses this particular phrase to signify that Inman had nothing else going on apart from the fact that he wanted to be reunited with Ada. This is evident from the fact that he embarks on a fatal journey in his bid to reunite with Ada despite his war injuries that have not yet healed properly. Secondly, â€Å"But I had no idea on how to prepare a meal†. Apparently, the author uses this phrase to signify that Ada was helpless before her encounter with Ruby, a young woman who taught her survival techniques before the reunion with her husband Inman while she was hunting wild turkey. Lastly, â€Å"Then red her letter† â€Å"she could speak French and Latin†. It is worth noting that Ada was the ministers daughter thus she was well educated. In actual fact, the author uses this particular statement to support this argument since individuals who spoke both French and Latin at the time were mostly the literate individuals in the society. To this end, the cold mountain is an interesting fictional story thus can be read for leisure