The Reflection Of The Raman Essay - 950 Words

Though she gives birth to her daughter Roohi, she never remained satisfied. When she was pregnant for the first time, she was happy because she was the center of attraction, love and care by all family members. When she gave birth to the baby boy, â€Å"Her son had inherited her looks and color, a further source of gratification.† (Kapur 16) However, things changed when she gives birth to her daughter. She was not prepared mentally and physically. Besides, â€Å"Roohi, her daughter is a carbon copy of her father† (Kapur 18). She never finds herself affectionate towards Roohi as she does to Arjun. Raman is portrayed as loving and caring husband but due to his work, he could not give time to his family. Raman loves Shagun at extent but her desire of independence and escape from Raman takes her away from her children. Although Shagun proved herself as ideal wife to husband, mother to her son and daughter -in-law for her in-laws, however, in course of time, her priorities became changed and she becomes conscious about self-satisfaction. She wanted something special and exciting in her life. She finds her married life with Raman is too boring to bear, without having any charm in it. With the storm of the globalization and economic liberalization, Shagun’s life takes a drastic turn. She wants adventure in her life. The constant urge for luxurious life makes her life miserable. In the Modern era of globalization and liberalization, a smell of individual identity spread in Shagun that leadsShow MoreRelatedNannocrystalline Zno Film Analysis1428 Words   |  6 Pageswith nanocrystallinity. It was observed that the peak intensities gradually increased from triple ‘figure 2(c)’ to five layers ‘figure 2(d)’ deposited ZnO thin film and hence confirmed high crystalline nature of as-prepared films. The strongest reflection along (101) compared to (002), (102), and (103) peaks, indicating a texture effect in accordance with the standard JCPDS profile ZnO (card # 80-0075). Average crystallite size of ZnO was determined by using the Scherrer’s equation (Parra and FoziaRead MoreA Study Of Non Invasive Measurement Techniques913 Words   |  4 PagesGlucose concentration could be estimated by variations of light intensity both transmitted through a glucose containing tissue and reflected by the tissue itself Advantage: High accuracy. Measuring signal has high energy compared with MIR spectroscopy. Raman spectroscopy: It is based on the use of a laser light to induce oscillation and rotation in molecules consequent emission of scattered light influenced by this molecule vibration, which depends on the concentration of the glucose molecule. Advantage:Read MoreCharacteristics Of Diamond Coatings716 Words   |  3 Pagesdeposition method. The nucleation density, nuclei size as well as the diamond purity and growth tendency indices were used to compute these effects. The crystal morphology of the material was inspected with scanning electron microscopy (SEM). Micro-Raman spectroscopy delivered information on the quality of the diamond films. The growth tendency of TiC and diamond film was examined by X-ray diffraction analysis. The optimal conditions were supposed to be: CH4:H2=1%, gas flow rate of 300 sccm, substrateRead MoreServant Leadership And Diverse Contexts1293 Words   |  6 Pagescertain people. If someone is born into the lower caste then they are not able to better themselves or pursue higher goals since they are a lower caste. Once you are born in that caste and you have children then they will also be in that same caste (Raman, 2012). Similar to the Japanese culture the Hindu see it of high importance to care for and respect their elders. It is very common to see elderly people living at home with their family members where they can get cared for. They are very focused onRead MoreTechnology For Perceiving The Environment, Understanding The Physical Principle Allows Appropriate Use A Satellite Based Navigation System1095 Words   |  5 Pagesnm). Typically light is reflected via backscattering. Different types of scattering are used for different lidar applications: most commonly Rayleigh scattering, Mie scattering, Raman scattering, a nd fluorescence. Based on different kinds of backscattering, the lidar can be accordingly called Rayleigh Lidar, Mie Lidar, Raman Lidar, Na/Fe/K Fluorescence Lidar, and so on. Suitable combinations of wavelengths can allow for remote mapping of atmospheric contents by identifying wavelength-dependent changesRead MoreAnalytic Paper. A Moment Of Silence: A Silent Period Taken1259 Words   |  6 PagesAnalytic Paper A moment of silence: a silent period taken for contemplation, prayer, or reflections. This phrase is often used as a gesture of respect when mourning the loss of someone. For most people this ritual is seldomly used. However, this phrase is all too familiar to the students of Harper High School located in Chicago, Illinois. Teens in this area are exposed to a life of gangs, violence, and murders. The social location of these students is immensely different for most high school studentsRead MoreComparative Study of Diesel Analysis by Ftir, Ftnir and Ft-Raman Spectroscopy Using Pls and Artiï ¬ cial Neural Network Analysis4991 Words   |  20 PagesAnalytica Chimica Acta 547 (2005) 188–196 Acomparative study of diesel analysis by FTIR, FTNIR and FT-Raman spectroscopy using PLS and artiï ¬ cial neural network analysis Vianney O. Santos Jr., Flavia C.C. Oliveira, Daniella G. Lima, Andrea C. Petry, Edgardo Garcia, Paulo A.Z. Suarez, Joel C. Rubim âˆâ€" Laborat ´ rio de Materiais e Combust ´veis (LMC), Instituto de Qu ´mica da Universidade de Brasilia, C.P. 04478, 70904-970 Bras ´lia, DF, Brazil o Ä ± Ä ± Ä ± Received 10 January 2005; received in revisedRead MoreSynthesis Of Conventional L Aminoacids Capped Zns946 Words   |  4 PagesEchelle optics system and segmented array charge coupled device (SCD) detector. For the surface characterization of the nanocrystals, FTIR spectra were obtained using a Perkin Elmer spectrophotometer equipped with an attenuated total reflection (ATR) unit. FT-Raman spectra were recorded using a Bruker FRA106/s spectrophotometer at a resolution of 1 cm-1. The surface charges and the degree of aggregation of the nanoparticles were measured by a hydrodynamic light scattering method using an ELS-8000Read MoreLiberal Nature of Indian State1308 Words   |  6 Pagestalks about the state becoming the utmost power. The Rudolphs pointed out that India is a state that works and derives its legitimac y from demand.This polity in India gave way to crisis. State is not an entity which has always remained stab le. Reflection of individual liberties are a part of democratic liberalism. Demands from the lower class have to be included to maintain stability. The Marxist view sees the Indian state as a bourgeois state - where the benefits are only with the big industrialistsRead MoreHy2254 Pop Culture in Singapore Term Paper What Does the History of Television Demonstrate About the Wider Context of Singapore’s History in the Post-1965 Period?2417 Words   |  10 Pagesdemonstrate about the wider context of Singapore’s history in the post-1965 period? Roadmap for Analysis 1. Introduction 1 2. Television and Society’s Changing Values 2 3. Television as a mirror of the Government’s goals 5 4. Television as a reflection of Singapore society’s maturing preferences 6 5. Conclusion 7 6. Bibliography 7 ------------------------------------------------- 1. Introduction Television was introduced to Singapore in 1963 by Radio and Television of Singapore, under

Business Accounting - 1117 Words

May 14, 2012 [ EXECUTIVE DIPLOMA] EXECUTIVE DIPLOMA IN BUSINESS MANAGEMENT Awarded by the Asia e University Assignment [Business Accounting] Submission due date : 23rd June 2012 by or before 5.30pm 1 May 14, 2012 [ EXECUTIVE DIPLOMA] Assignment Question Scenario You have been recruited to help your uncle’s family to set up and run a supermarket called ‘BeliMurah Mart’ in Petaling Jaya. In the past, they had set up and managed smaller scale businesses, but have mixed up their finances that resulted in some losses. Since you have the knowledge of accounting, they would like to seek your guidance to understand some financial aspects that will help them build the new business into a successful†¦show more content†¦Describe the purpose and use of the Income Statement and Balance Sheet. Explain how gross profit and net profits are calculated. (15 Marks) Task 7 On 1 April 2009 a business purchased a machine costing RM 112,000. The machine can be used for a total of 20,000 hours over an estimated life of 48 months. At the end of that time the machine is expected to have a trade-in value of RM 12,000. The financial year of the business ends on 31 December each year. It is expected that the machine will be used for: 4,000 hours during the financial year ending 31 December 2009 5,000 hours during the financial year ending 31 December 2010 5,000 hours during the financial year ending 31 December 2011 5,000 hours during the financial year ending 31 December 2012 1,000 hours during the financial year ending 31 December 2013 Required: (a) Calculate the annual depreciation charges on the machine on each of the following bases for each of the financial years ending on 31 December 2009, 2010, 2011, 2012 and 2013: (i) the straight line method applied on a month for month basis, (ii) the diminishing balance method at 40% per annum applied on a fu ll year basis, and (iii)the units of output method. (b) Suppose that during the financial year ended 31 December 2010 the machine was used for only 1,500 hours before being sold for RM 80,000 on June. Assuming that the business has chosen to apply theShow MoreRelatedAccounting Is The Language Of Business1286 Words   |  6 PagesAccounting is a major that teaches the language of business, it opens doors to the business world all over the globe, the possibilities with a accounting major is endless in the business field. Whether you want to run your own business or become a certified public accountant majoring in accounting gives you the establishment. A major plus in having a career in business is the flexibility it offers. Many businessmen can make their own hours and handle their business at the comfort of their own homeRead MoreAccounting Software For A Business Essay1257 Words   |  6 PagesIndividual Assignment Name: Altaf Gohar Roll no: EAB2389 Accounting Software/Packages used in Australia Accounting  is referred as an art of collecting, classifying, and manipulating financial data for organizations and individuals.  It  is also used to determine financial stability or financial health of organizations. Accounting is the language of business and figures and is widely used as a means of communication for financial world, without it businesses cannot survive. It is important becauseRead MoreBusiness Environment : The World Of Accounting1227 Words   |  5 Pages=The Business Environment= Before we can dive into the world of accounting, we first need to understand the world of business. A business is a formal economic entity that essentially provides goods and services for money. Businesses can range from tiny mom and pop businesses to multinational corporations which operate in multiple countries. Of critical importance to these businesses is the ability to make efficient and effective resource allocation decisions. Essentially, the modern business environmentRead MoreBusiness Analysis : Management Accounting1289 Words   |  6 Pages(2013) defined that stakeholder is a general term to indicate all those who might have a legitimate interest in receiving financial information about a business because they have a ‘stake’ in it. All stakeholders must need accounting information to help them making better decision. Most of the businesses have provided different sort of accounting information like balance sheet and income statement. However, no all the stake holders need the same information and the purpose is different. ThereforeRead MoreBusiness Is Tax And Accounting Services1134 Words   |  5 Pages1.0. Executive Summary A family accounting firm based in the US. SamPet Financial Services was founded by Mrs. Petrolina Ofori-Mensah February 2015. Our main business is tax and accounting services. SamPet Financial Services serves the accounting and financial needs of businesses and individuals to enable them to realize their financial goals. SamPet is rich in the latest software and technologies and financial advice that will support our clients in making their financial choices. Our target marketRead MoreEthics Of Business And Accounting1361 Words   |  6 PagesEthics in Business and Accounting Ethics are not simply something, which is embodied an individual s conviction or considerations, yet that of what is best for a conglomeration or organization. Moral choices good to go are took care of ordinary, and generally conglomerations have a made set of principles to encourage manage administration to make the right choice. Moral choices are not dependably simple and may require some supposed as to the responses or effect of a choice. There are establishedRead MoreBusiness Accounting1359 Words   |  6 PagesUnit 5 Business Accounting P5 Introduction In this assignment I will be using the profit and loss accounts and balance sheet for SIGNature s business to work out the Profitability, Liquidity and Efficiency Ratios. Profitability Gross profit Percentage sales Gross Profit Sales Turnover Ãâ€"100 244200 444000 Ãâ€"100=53% Net Profit Percentage Net ProfitSales turnoverÃâ€"100 73960444000Ãâ€"100=16.66% Return on Capital Employed (ROCE) Net Profit before interest and taxCapital EmployedÃâ€"100 73960149160Ãâ€"100=49Read MoreRelationship Between Business And Finance And Accounting779 Words   |  4 PagesIn the world-at-large, Finance and Accounting are often erroneously linked together. As if to say, they are one-and-the-same – a sort of a misnomer, you can say. In conversations concerning both disciplines, the colloquial marriage of both business sectors is as common place as light is to the day. 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Therefore, learning the language of accounting is bound toRead MoreBusiness Accounting For Non Specialists1367 Words   |  6 Pages THE UNIVERSITY OF DUNDEE SCHOOL OF BUSINESS: ACCOUNTING AND FINANCE AB51022: BUSINESS ACCOUNTING FOR NON-SPECIALISTS ASSESSED COURSEWORK Essay subject: â€Å"Costs may be classified in a variety of ways, depending on their nature and the information needs of management. The analysis of total costs into its behaviour elements is essential for effective cost and management accounting† Theodorou Ilias 140022413 MSc International Business and Finance In every industry

History Is The Base Of The Future - 948 Words

History is the base of the future. History is the whole series of past events connected with someone or something in the future. History is a narration of the events which have happened among mankind, including an account of the rise and fall of nations, as well as of other great changes which have affected the political and social condition of the human race (John J. Anderson 1876). Events become history when it travels the certain time interval and makes connections in the future. History is the study of the past and the study of the ancient and the recent human past through material remains is known as archeology. Archaeology offers a unique perspective on human history and culture that has contributed greatly to our understanding of both the ancient and the recent past. Archaeology helps us understand not only where and when people lived on the earth, but also why and how they have lived, examining the changes and causes of changes that have occurred in human cultures over time, seeking patterns and explanations of patterns to explain everything from how and when people first came to inhabit the Americas, to the origins of agriculture and complex societies (â€Å"Society for American Archaeology†). Archeology include study of human artifacts which were made in the past and buried or thrown away in the present day: everything made by human beings- from simple tools to complex machines. Archeology is the study of history using the past material remaining in the present age.Show MoreRelatedThe Hudson Bay Company1554 Words   |  7 Pagesbefore Canada became a country (Our History). Despi te the success of the Hudson Bay Company, French and American interests did not back them (Our History). 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He spared no time in replacing the incumbent top-tier management, but he left the rest of the companyRead MoreBaseball, Baseball And Softball1112 Words   |  5 Pagesmany areas of the game. It insists, â€Å"Softball is often referred to baseball for girls, with a larger ball and aa smaller diamond† (History of Softball). Even though there may be some truth about that statement, it doesn’t mean that’s the only difference between the two. When it comes down to it, both sports have specific field requirements, equipment, rules and future occupations. Baseball has special field requirements for the different levels of baseball. The general levels of baseball includeRead MoreProject Retrospective : A Powerful Tool For Organizational Learning And Future Projects1492 Words   |  6 Pageslearning and future projects. Project retrospective is done to take some fruitful decisions for improving the future project. The success of an organization is directly linked with the practice of conducting post delivery review after the completion of the project. Evidence based timeline retrospective (EBTR) method is the best way to improve the future projects. Subjective opinion and biased memories can lead to wrong conclusions which in turn make wrong decision in meeting for the future projects.Read MoreNorth Asia And The United Nations1540 Words   |  7 Pagesscale. In order to analyze the issue and propose a plan of action as a solution it is essential to first get an understanding of the history of how militarization has affected each of t hese countries’ economy, culture, and global image. It is critical that East Asia and the United Nations place more of an emphasis on diplomatic relations and less on militarization. History proves that the only thing increased militarization does is create a false sense of security. Before dissecting each of the keyRead MoreFuture of the Juvenile Justice System1280 Words   |  6 PagesFuture of the Juvenile Justice System The future of the juvenile justice system is uncertain. There is a struggle to try a find a way to serve the needs of the juvenile delinquents and issue them a punishment for violating the law. In order to improve the direction of the juvenile justice system, recommendations are needed regarding community involvement, law enforcement, courts, corrections, and the private sector. These recommendations address issues that the system is currently facing and offersRead MoreThe Between Eastern And Western Europe1191 Words   |  5 PagesA Divided Continent The European continent is an interesting case study of the divided between Eastern and Western Europe. The divided is an older issue rooted in historical events in modern European history. History allows understanding of what drives the divided in Europe into the contemporary times. Eastern Europe has specific regional issues that divide it from Western Europe. The most important are the weak governments and economics. The lack of strength in government allowed for the rise ofRead MoreThe Divide Between Eastern And Western Europe1210 Words   |  5 PagesThe European continent is an interesting case study of the divide between Eastern and Western Europe. The divide is an older issue rooted in historical events in modern European history. History allows for understanding of what drives the divide in Europe into contemporary times. Eastern Europe has specific regional issues that divide it from Western Europe. The most important are the weak governments and economies. The lack of str ength in government allowed for the rise of empires to take over the

External Reporting Issues Accounting Process

Question: Discuss about theExternal Reporting Issuesfor Accounting Process. Answer: Introduction There are various aspects of the accounting process that need to be taken into consideration while making the balance sheet of a company. Without the presence of these facts, the financial reports of the companies will be affected. These issues should be treated carefully so that the financial statement of a company reflects the true picture. The two most important issues are the application of materiality principles and the high ethical standards which have a great impact on the annual reports of companies[1]. This report is about the examination of the annual report of Blackmores. It is an Australian company which produces health products which help to keep people healthy. The primary aim of the study is to ascertain the role of materiality principles in the financial statement of the company i.e. whether the presence of materiality principles makes the financial report clear to all. At last based on the total report, a conclusion has been drawn. Materiality Report There are several rules and regulations that govern the annual report of the company. The annual report is formulated based on the appropriate rules and regulation of the companies act. The company has the approval of Audit and Risk Committee to prepare the report. The example of some of the rules is People and Risk Committee Charter, Code of Conduct, Continuous Disclosure Policy, Share Trading Policy, Diversity Policy, Sustainability Policy, Board Charter, etc. The annual report is based on these policies[2]. Materiality refers to the policy of disclosing all the important facts relating to a companys financial report irrespective of how small the fact is. According to materiality concept, small facts can be ignored if they do not make an impact on the financial report. But if the absence of that small fact affects the net profit of the company, then the fact must be taken into consideration and must be disclosed to the organizational people[3]. Blackmores Ltd. follows the materiality principles as per the Accounting Standard AASB 2015-3. According to this act, companies need to disclose all the small facts about the financial report. Concerning Blackmores, this company has also disclosed all small material facts about the annual report to the shareholders, investors and all the people of the organization. This process works as a motivation to the stakeholders and the investors as it creates clarity in the process and helps to make a strong relationship between the company and the shareholders. Examination of Accounts Materiality policy demands to disclose all facts which affect the financial report of companies irrespective of how small the facts are. Application of materiality policy creates clarity in the total process[4]. It is quite natural to make mistakes or make misstatements while preparing an annual report of companies. As no one is perfect in the universe, it is natural that there could be an omission of material facts in the annual report of the company. But the matter of concern is whether the mistake is intentional or unintentional. There are instances where the accountants manipulate the annual statement to create a fake image so that the report can attract the attention of the investors. However, most of the companies in the world prepare the annual reports by true material facts and become successful in attracting the investors[5]. Yes, it is very much possible to meet the twin obligations while preparing the annual report of the company. Ethical standard refers to maintain ethics in the work i.e. principles that help to create trust and fairness in the workplace[6]. On the other hand, materiality obligation means to disclose all qualitative and quantitative facts in the annual report that can affect the annual profit of companies[7]. Referring the annual report of Blackmores, it can be seen that the report is based on ethical standards and has disclosed all necessary material facts. Hence it is concluded that it is possible to maintain ethics and materiality principles in the annual report. Service of an Annual Report An annual report is prepared for various reasons. The primary reason is that it will create a good image of the company to the investors or stakeholders. They are the users of the annual report and based on that report they will decide whether they will invest in that company or not[8]. On the other hand, the persons or the group of persons who creates the annual report are the accountants and they are the preparers of the report. Both the preparers and the users have their interest in the annual report. As the annual report of Blackmores is a perfect one, it serves the interest of both the users and the preparers. The users get the desired information from the report and the preparers get praises for preparing a fair and perfect annual report[9]. Application of materiality principles makes an annual report more convenience to the users of that report. As the presence of materiality principles demands to disclose all the financial facts to in the report, it becomes a very helpful tool for decision making to the investors and the stakeholders[10]. GPFR stands for General Purpose Financial Report. The annual report of Blackmores is a GPFR which satisfies the needs of the users and it also has the application of the materiality principles[11]. Thus, the annual report of Blackmores is a fair report to the perspective of both users preparers and it helps to the decision making process of the users. Application of Materiality Ethics Materiality principles and ethical practices are like the two sides of the same coin. At the time of the application of materiality principles, an accountant must be ethical as disclosure of all financial qualitative and quantitative facts needs the fare practice of accountancy. And the fair practice leads to ethical practice. Hence, both materiality and ethics are interconnected as well as interrelated. At the time of preparing an annual report of a company, the accountants face some specific problems. If a company is determined to show the true image of the financial position irrespective of how good or bad the report will be, then the process of making an annual report will not be a tough job to the accountants. In that case, the accountants have every right to be ethical and can apply the materiality principles[12]. However, sometimes it is not possible for the companies to disclose all material financial facts in the annual report due to many reasons. At that time, it is a very tough job for the accountants as they are not able to maintain the materiality principles in the report. And as a result, the ethics is not maintained by them. Sometimes, due to loss of important data, the materiality principles cant be applied[13]. Conclusion From the above study, it can be concluded that in the preparation of an annual report, the presence of materiality principles and ethics must be needed. An annual report containing these two factors is a fair true one and satisfies the needs of both the users and the preparers of that report. In his report, the annual report of Blackmores has been taken into consideration. After the examination of various accounts of Blackmores, it has been seen that the company has well maintained the materiality principles as well as ethics at the same time while preparing the annual report. It can also be concluded that it is very much possible to maintain the twin obligations of high ethical standards and materiality principles in the annual report, and Blackmores is the perfect example of it. Bibliography Carey, Peter and George Tanewski, 'The Provision of Business Advice to SMEs by External Accountants' (2016) 31Managerial Auditing Journal290. Carey, Peter, Brad Potter and George Tanewski, 'Application of the Reporting Entity Concept in Australia' (2014) 50Abacus460. Cherry, Michael, 'Accounting for Trust: A Conceptual Model for the Determinants of Trust in the Australian Public Accountant SME Client Relationship' (2016) 10Australasian Accounting, Business and Finance Journal3. 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Karreman, Joyce, Menno de Jong and Stefan Hofmans, 'The Effects of Different Parts of the Annual Report on Potential Investors' Attitudes Towards the Company and on the Corporate Reputation' (2014) 57IEEE Transactions on Professional Communication78. LEE, LIAN FEN and ALVIS K. LO, 'Do Opinions on Financial Misstatement Firms Affect Analysts Reputation with Investors? Evidence from Reputational Spillovers' (2016) 54Journal of Accounting Research1111. LoGrasso, Marc F., 'Easing the Burden of External Reporting' (2016;2015;) 2015New Directions for Institutional Research61. Maqellari, Majlinda and Ines Dika, 'Materiality and Risk Essential Pillars of the Auditor's Work' (2016)European Scientific Journal. Someren Greve, van, R, 'The Value of Practical Usefulness' (2014) 168Philosophical Studies167. Wheeler, Stephen and Sandra J. Cereola, 'Auditor Scrutiny of Unaudited Client Disclosure Outlets: Recognized Vs. Disclosed Financial Statement Items also Appearing in the MDA' (2015) 31Advances in Accounting91.