Ancient Egyptian Culture :: Egypt Ancient World Culture

Somewhere around 1375 years before the birth of Christ, an Egyptian pharaoh publicly changed his name. That change signalled a return to long-standing tradition, a hallmark of Egyptian culture that flourished for more than three thousand years peacefully in the rich Nile River valley. The king had been called Tutankhaton. The last portion of his name, aton, was the name for the sun-god, which, in the years before the king's reign, had achieved preeminence among the competing deities in Egyptian religious tradition. The king changed his name to the one by which he is known today -- TUTANKHAMEN or, more popularly, King Tut -- and ended the brief experiment in monotheism in favor of the older religion with its promise of an afterlife. And what an afterlife the pharaoh would have! Embalmed in order to endure the elements of disintegration, richly attired to attest to his fabulous earthly wealth, magnificently housed to remind all on-lookers of the towering greatness of the entombed human -- the pharaoh lived on in perpetual association with the stone structures that rose portentously out of the hot, barren sands of the desert so close to the life-giving, greening Nile. And the solemn bearing of these great structures reminds people today of the human hope for immortality and the way an entire culture fashioned a collective immortality in astonishing stone. Here was a culture that would persist, just as its pharaohs would live on in their silent palaces. More interesting, perhaps, is the collective underwriting of the PYRAMIDS. No fewer than 70,000 workers would have been needed to lug limestone blocks from desert miles away to the building sites. Yet there is little evidence that the pharaohs had to coerce their subjects to leave their fields and families in order to build a monument whose completion any single worker would certainly never see.

A Study of Internet Addiction

Introduction: A passion adds value to one's life, an addiction takes away value. When the line between these two is crossed, the addict is often the last to know, due to their denial. A family and social history will reveal that the subject is being evaluated by close friends as actually suffering a great loss from their activity. While time spent online can be hugely productive, compulsive Internet use can interfere with daily life, work, and relationships. When you feel more comfortable with your online friends than your real ones, or you can’t stop yourself from playing games, gambling, or compulsively surfing even when it has negative consequences in your life then you may be using the Internet too much.Learn about the signs and symptoms of Internet addiction and how to balance your life online and off. Rapid development of computer technology in information society and particularly the invention and advancement of internet led to major changes in human life. Today, thanks to internet, it is possible to shop from virtual stores, to meet new people and make new friends via social networks, to easily access information and sources required for any subject or to be informed about any event that takes place anywhere in the world In addition to many positive effects, it is possible to discuss negative effects of computers, particularly of internet on individuals and society.The concept of internet addiction refers to the excessive use of internet which in turn causes various problems in individual, social and professional aspects. Internet addiction recently began to be analyzed as a psychological problem in association with various psychological problems in the academic world. Particularly educators, psychological counselors, psychologists and psychiatrists tended to carry out various researches on internet addiction.BODY Internet Addiction is a problem more common in society as Internet usage is increasing. The prevalence of Internet use worldwide is in creasing. Along with the benefits the Internet brings, problems of excessive Internet use is becoming apparent. As a result, along with drug and alcoholic addictions  nowadays, there is one more – Internet addiction, last but not least.The opinions on the methods for the solution vary, because the problem was not studied enough. One of the solutions is to attend support groups and get the professional help. Some individuals with strong will power might be able to get rid of the addiction by themselves, understanding that this is a problem, which has to be solved in order to have a normal life. Internet Addiction, otherwise known as computer addiction, online addiction, or internet addiction disorder (IAD), covers a variety of impulse-control problems, including:Addiction – compulsive use of Internet pornography, adult chat rooms, or adult fantasy role-play sites impacting negatively on real-life intimate relationships. Cyber Relationship Addiction – addiction to social networking, chat rooms, and messaging to the point where virtual, online friends become more important than real life relationships with family and friends.Net Compulsions – such as compulsive online gaming, gambling, stock trading, or compulsive use of online auction sites such as eBay, often resulting in financial and job-related problems. Information Overload – compulsive web surfing or database searching, leading to lower work productivity and less social interaction with family and friends. Computer Addiction – obsessive playing of off-line computer games, such as Solitaire or Minesweeper, or obsessive computer programming. The most common of these Internet addictions are cybersex, online gambling, and cyber-relationship addiction.METHOD For data gathering Study ModelThis is a descriptive study which used survey model. As it is known, survey models aim to indicate an existing situation. In this framework, we tried to determine internet addiction l evels of the individuals from all age groups.Study Group Population of the study consisted of the individuals living in Tinago Naga City province of Camarines Sur . Among random sampling methods, simple  random sampling method was used to determine the study group. Study group of the study consisted of a total of 596 individuals from different age groups living in Tinago Naga City center. Of the individuals in the study group, 284 (47.7%) were male, 312 (52.3%) were female.As for the distribution of the study group according to age groups; a total of 109 (18.3%) belonged to the age group of 19 and below; 98 (16.4%) belonged to the age group of 20-29 155 (26.0%) belonged to the age group of 30-39; 141 (23.7%) belonged to the age group of 40-49; and 93 (15.6) belonged to the age group of 50 and above. As for the distribution of the participants according to professional status, it was found that 191 (32.0%) were students; 221 (37.1%) worked in various professions; 39 (6.5%) were une mployed; 119 (20.0%) were housewives and 26 (4.4%) were retired.Data Analysis and InterpretationEach of the items in internet addiction scale was scaled as Never (1), Rarely (2) Sometimes (3), Generally (4) and Always (5). In parallel with the structure of the scale, for three sub-factors, averages of the response of the individuals to five-item type scale were calculated severally. High averages indicate high level of internet addiction while low averages indicate low addiction levels.The scores obtained from the responses of the individuals to five-item type scale did not show a standard character due to the differences in number of items in the sub-factors. For this reason, obtained raw scores were converted into standard scores (minimum 20maximum 100). The levels corresponding to the scores obtained from sub-scales can be summarized as follows: low internet addiction (20-51), mean internet addiction (52-67), high internet addiction (68-100). In this framework, internet addiction levels of the individuals were analyzed using arithmetic mean, standard deviationConclusion Surfing the internet can be an interest for people. But people need to use it properly. If not, it will become internet addiction. Internet addiction harmfulness is bigger than â€Å"TV addiction†. In deed internet addiction can be called â€Å"a mental illness†. Playing online games reasonably can make people  happy on free time. People also can increase the relationships between friends by rational use of network. Indisputably, network is a good way to find the information. Then, buying something online is very convenient. But doing anything need moderately. Otherwise it will be bad for people. There are some way to treat the online addiction. People can go outside to do some sport. Then people do not have energy to play computer.Also, people spend time to chat with friends at real life. It is good way to improve the friends relationship. Well-educated men with a thirst for knowledge. Current research indicates that Internet addicts can be of any race or gender. They will generally fall between the ages of 18 and 55, with an average of 15 years of education. In addition, it appears that many individuals become addicted for social rather than intellectual reasons. As technologies become increasingly accessible and diverse, age and education will no longer serve as useful guidelines for examining Internet addiction.Recommendation Internet Addiction is a problem more common in society as Internet usage is increasing. The prevalence of Internet use worldwide is increasing. Along with the benefits the Internet brings, problems of excessive Internet use is becoming apparent. As a result, along with drug and alcoholic addictions nowadays, there is one more – Internet addiction, last but not least. The opinions on the methods for the solution vary, because the problem was not studied enough.There are a number of steps you can take to get your Internet use under control. While you can initiate many of these yourself, it’s important you get some outside support as well. It can be all too easy to slip back into old patterns of usage, especially if you use the Internet heavily for work or other important activities. 1. Consider Taking a Technology HolidayTurn off the computer. Don’t use it on a daily basis. If you have to use it, use it only for necessary tasks. Force yourself to go off-line, and say ‘goodbye' temporarily (or possibly, permanently) to those people you are conducting a life with on the Internet. You can start this in a gradual way by creating a computer-free day, gradually extending this to include larger periods of time. Start by designating one day per week that you will not  turn on the computer or log onto the Internet.The reason for this is simple. You want to begin to train your nervous system to recognize that you can tolerate a day or an evening without something that you use on such a co nsistent basis. Until you prove to your body and mind that this can be done, you're going to continue in the repetitious cycle of your behavior. This acceptance and acknowledgement of the possibility of your having a problem allows your personal resources to be focused on the possibility of change.The important thing to remember is that change has to start somewhere. If you make no changes in your life, time will continue to pass. It will pass just as easily as you begin to make small changes in how you expend your time and energy. Craziness is simply the resistance to change or, rather, the insistence that something be different, in spite of making no efforts to change.2. Find Other Interests Preferably something that has nothing to do with computers or the Internet. Try a new activity or hobby. It would be even better if it could include your spouse, friend, or significant other. Force yourself to expand what you think you can do and try something new – it doesn’t ma tter what. Don’t give in the voice inside you that says you can’t do it.3. Exercise There is probably no one single recommendation that I can make that can have as many positive implications for your life. Exercise offers a variety of potential benefits. It’s fun. It can improve your health; increase your longevity; improve your overall functioning on a daily basis; improve your energy; increase your mood; and improve your self-esteem. There is considerable research on the efficacy of exercise in improving psychological well being along with improvement in treating addiction problems.There appears to be evidence in the addiction literature that many addictive behaviors produce changes in the neurotransmitter Dopamine (among others). This is what may produce the ‘kick’ or ‘high’ to behaviors such as gambling, compulsive eating, alcohol, or drugs. Dopamine is a responsible for changes in brain chemistry that â€Å"feels† good. It i s this â€Å"good feeling† that contributes to the repetition of the behavior over and over. althrough this  is not fully understood. Before starting up any exercise program it is important that you consult your physician or healthcare practitioner.4. Watch Less Television I am convinced that the use and abuse of television exacerbates many problems in our society. TV is a passive activity that takes your time and energy and gives you little in return. Although there are many positives about television, it has the negative probability to waste your time just as the Internet can. Further, it can take the time you could use to focus on your relationships or other activities in your life. It is also quite addictive. TV can also be a trigger to engage in other addictive patterns of behavior such as eating or sex. Try to reduce the number of hours you watch TV or better yet designate TV-free days.5. Talk to your friends and family about what is happening in your life Tell them t hat you’re worried about your Internet use. Shame, often associated with secrecy and isolation, further contributes the problem. Telling others offers the potential for support, decreases shame, stops social isolation, and promotes the healing process. All human problems exist in a social context and, therefore, so are the healing process. The hallmarks of any addictive behavior are often shame, secrecy, and isolation. Compulsive Internet use or addiction is potentially insidious because the Internet is a behavior that is typically practiced alone. The more you use it, the more isolated you become; the more isolated you become, the greater the likelihood that you will continue to engage in the self-defeating/addictive pattern due to guilt and shame.6. Develop New Relationships and Friendships Develop new relationships and friendships. Developing new friendships can expand the inner satisfaction you experience in your life. Although technology is stimulating, it does not provi de the personal/emotional connection that relationships do.The computer and the Internet may have the capacity to connect you to the world, and to make the world a smaller place; however, these activities are typically engaged in alone and can be socially isolating. The advances in technology create opportunity for new adventures,  but they cannot create the intimacy of human contact. It is my belief (and I like technology) that the greatest inner peace and satisfaction is derived from such relationships.7. Talk to Other About Your Overuse of the Internet Don’t keep it a secret. Secrecy breeds shame and shame adds to the isolation. If the isolation continues, depression can occur. The more depressed a person becomes the more likely he/she will resort to behaviors that will artificially elevate their mood. All addictive behaviors have the capacity to do this. Gambling, Internet drugs, alcohol, shopping, and sex can all have the effect of altering mood. The problem is that we tend to repeat those behaviors that make us feel good even if they have a cost or consequence. This creates the addictive paradox: doing something over and over that negatively impacts us.

Influence of Organizational Culture on Organizational Citizenship Behavior Free Essay Example, 2000 words

The article by Mohanty (2012) covers a relatively less wide topic compared to the article by Shah et al (2011). In Influence of Organizational Culture on Organizational Citizenship Behavior: A Three-Sector Study. the author covers two topics of organizational culture and organizational citizenship. However, he broadens his discussion by including three sectors including banking, manufacturing and information and technology. In the case of the article by Agb nyiga (2011), the topic of discussion is a bit shallow. The article discusses the topics of organizational culture and human service delivery. The article has a narrow scope compared to the previous articles. There are two main differences between the three articles but there are a number of ways that the multiple differences can be reconciled. As noted earlier, the major differences among the articles include research topics and the scope of the research topics. The first approach to reconciling the three articles is by analyz ing their results and conclusions regarding the topic of organizational behavior. The fact that the authors are addressing a similar topic makes it easier to reconcile the differences. We will write a custom essay sample on Influence of Organizational Culture on Organizational Citizenship Behavior or any topic specifically for you Only $17.96 $11.86/pageorder now The differences in the research topics and their scope do not have a huge difference in the conclusions of the articles. There may be a very close similarity in the conclusions of the articles. The other approach to reconciling the differences among the articles is by looking at a wider topic covered by the articles. The three articles have different research topics and scopes of the topics but they all cover one wide topic of organizational culture. It would be very easy to reconcile the difference when we take a wider perspective of the main topics of the three articles. In their articles, the authors have concentrated on conducting research studies on a similar main topic and how the topic relates to different subtopics.

An Analysis Of Math Data On District And School Levels

An analysis of math data from state, district, school, and five fifth grade classrooms yielded the following results. The Asian-Pacific Islander subgroup across all grade levels significantly outperformed all subgroups at the state level. However, at the district level this data will not be considered because there are no Asian-Pacific Islander students. At the district and school levels white students outperformed all subgroups. In the case of Blacks, the state percentage of student mastery for Whites was doubled than that for Blacks across all grade bands. ELL and Special Education students across all grade levels had stable and low performance. In addition, the state data revealed a downward then upward trend in the†¦show more content†¦In mathematics procedures, the area of improvement is computation with fractions. An analysis of reading data from state, district, school, and five grade level 5 classrooms yielded the following results. The Asian-Pacific Islander subgroup across all grade levels significantly outperformed all subgroups at the state level. Because there were no Asian-Pacific Islander students at the district level, this data will not be considered. Thus, at the district and local levels white students outperformed all subgroups. In reading, the percentage of mastery among Whites (45%) was triple than that for the mastery of Blacks (15%) and Hispanics (15%). ELL and Special Education students across all grade levels had stable and low performance. An analysis of the grade level 5 district and school reading data showed that White students outperformed all subgroups. At the school, the focus groups are LEA, Special Education, Blacks, and Hispanics. Data from the grade level five classrooms showed 50% mastery of students in Section A which was significantly lower than the students in Section B (83%), Section C (80%), Section D (90%), and Section E (63%). 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Physical And Physical Activities Of Military Personnel

Introduction Modern military operations are physically demanding for both the soldiers and their commanders, despite the technological development. (Goran et al., 2012). Physical activity is important for soldiers to maintain physical fitness and endurance. Survivability of military personnel is the basis for future military career and the fulfillment of military duties, and daily activities of soldiers are associated with fitness abilities that require a high level of fitness education (Plavina, 2008). Military occupational tasks together with demanding working environments are often exposed to multi-stressors. During the sustained operation, especially, these stress factors are very challenging for the soldiers physical and mental performance due to caloric deficit, sleeping deprivation, continuous physical activity, and a different kind of disturbances in mood states (Nindl, et al., 2008). Military activities also consist of several tasks like carrying or lifting heavy loads and materials, dig ging foxholes, or demanding marches with extra loads of combat gear of 25-65kg (Santilla, 2009). Therefore, in the military operations or crisis management, high levels of both aerobic capacity and muscle strength performance are required for the soldiers. The specificity of adaptation to resistance training is well reported. Resistance training with high loads leads, especially during initial weeks, to neural adaptations and later on muscle hypertrophy. These adaptations areShow MoreRelatedThe Meaning Of The Word Profession874 Words   |  4 Pagestasks requiring physical strength and endurance. At first glance, the composition and mission of the military undermines the definition of a profession. Obviously, the military relies on a certain amount of physical labor to complete its mission. 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Earnings Management And Asset of Impairment - MyAssignmenthelp.com

Question: Discuss about the Earnings ManagementAndAsset of Impairment. Answer: The main objective of this report is to focus on the impairment criteria and assumptions used by Bradken Limited for conducting the impairment tests on the assets. The report will also focus on the impairment testing procedures used by the company and the subjectivity involved in the procedure. To comment on these the annual report of the company for the year ended 30th June 2016. Bradken Limited is the leading manufacturer in the world for various capital and consumables products for the global market and delivers wide range of fabricated and cast products through four divisions focussed in the market divisions and independent branded business that includes transport and mining, processing of mineral, fixed plant, services related to cast metal and engineered products (Bradken.com 2018). The company uses their wide experience for developing the innovative products for freight rail, mining, steel making, power generation, transport, gas and oil, cement and various other industries. An impaired asset is the asset of the company having the market value that is less than the carrying value of the asset. Assets that are likely to get impaired are the tangible fixed assets like plant, property, equipment and the intangible assets like accounts receivable and goodwill (Amiraslani, Iatridis and Pope 2013). After adjusting the carrying value of the impaired asset the loss is recorded in the income statement of the company. After writing off impairment, asset will have a reduced carrying cost as the adjustments will be recognized as loss and will reduce the value of the asset. Assets tested for impairment As per the annual report of the company for the year ended 30th June 2016, the company tested the following assets for impairment Goodwill and intangible assets of are not amortised, however, it is tested for impairment annually of frequently that is more than once in a year if changes in the circumstances or any events indicates that it may be impaired and it is carried in financial statement at cost reduced by accumulated losses on account of impairment (Rennekamp, Rupar and Seybert 2014). Other assets like plant, equipment and property, inventories are tested for impairment when there is an indication that the carrying amount of the asset may not be recoverable. Impairment test procedure Apart from the intangible assets and goodwill, other assets are tested for impairment when the indication is there that the carrying amount of the asset may not be recoverable. However for intangible assets and goodwill that are not amortised are tested for impairment annually of frequently that is more than once in a year if changes in the circumstances or any events indicates that it may be impaired. Further, the goodwill is allocated to cash generating unit for carrying out the impairment testing (Cotter 2012). The non-financial assets except the goodwill that suffered the impairment are analysed for the possible reversal of the impairment at the each date of reporting. For impairment assessment the assets are grouped at lowest levels of separately recognisable cash inflows and are widely independent of cash inflows from the other assets or the group of the assets that is the cash generating units. Impairment expenditures The company recorded impairment expenses for the year ended 30th June 2016 as follows Intangible assets and goodwill during the period the company recorded total impairment amounting to $ 64.1 million on intangible assets and goodwill, out of which $ 49 million was recorded against goodwill, $ 12.8 million were recorded against the customers list and $ 2.3 million were recorded against the licenses. Plant, property and equipment - during the period the company recorded total impairment amounting to $ 163.2 million for fixed assets, out of which $ 108 million was recorded against transport and mining, $ 4.4 million were recorded against mineral processing division and $ 50.8 million were recorded against the segments of engineered products. Assumptions and estimates used by the company for conducting impairment test Bradken Limited makes various assumptions and estimates as they are concerned regarding the future. The outcomes of the accounting estimates by definition will be equal to the associated actual outcomes (Andrews 2012). The assumptions and estimates that have considerable risks that it can lead to material adjustments to the assets carrying value within next accounting year are discussed and disclosed through the notes to accounts where these kinds of judgements are required. Owing to the continuous adverse condition of the market and continuous downturn of the market for the assessment of recoverable amount for goodwill and the other intangible assets of the companys cash generating units was conducted (Ramanna and Watts 2012). The recoverable amount of CGU is computed on the basis of the calculation of value-in-use. Further, these calculations use the projections of cash flows on the basis of the financial forecast that is prepared by the management for last 5 years. For calculation of value-in-use the key assumptions are as follows Discount rates Growth rates using the extrapolate flows of cash beyond the period of forecast EBITDA/Sales margin Subjectivity involved in the process of impairment testing As per IAS 36 on Impairment of assets it is perceived that it is the atypical standard in IFRS and it demands the subjective interpretation and its can be adaptable with regard to the managerial requirements and it does not limit the creative accounting. It was found from the annual report of Bradken Limited that there involved considerable subjectivity while the management carrying out the process for impairment test as the management had the opportunity of exploiting their discretion and may carried out the goodwill impairment test opportunistically (Amiraslani, Iatridis and Pope 2013). This can be proved with help of the fact that goodwill allocation to the CGU and computation of recoverable amount when no availability of active prices are there for goodwill is subject to the fact of discretion. Confusing and difficult part of impairment Based on the analysis, it is recognized that the difficult and confusing part of impairment is that the indication of impairment. Through, the indications depend on the internal as well as external signal that the asset may be impaired; the frequency of conducting the test for intangible assets and goodwill is entirely depends on the managements discretion. Therefore, chances are there that the management will carry out the test opportunistically while there is a downturn in the value. New insights regarding conducting the impairment Impairment loss is the difference between the carrying amount of the asset and the recoverable amount of the asset. The recoverable amount considered as higher among the value-in use and the fair value of the asset reduced by disposal cost. Fair value is determined through the sales agreement or the value of the asset in active market under which the asset is traded or the availability of best information to reveal the amount at which the company can sell the asset. Further, the value in use in accordance with IAS 36 is the present value of future cash flows that is expected to be received from the CGU or the asset. Fair value measurement As per IFRS 13 fair value is determined through value of the asset in active market under which the asset is traded sales agreement availability of best information to reveal the amount at which the company can sell the asset Reason why the former accounting standards does not reflect the economic reality Nearly 1 out of 2 companies that use US GAAP or IFRS are affected by the changes in accounting. As per the current status, companies under US GAAP or IFRS have commitments and leased assets amounting to almost 3.3 trillion, out of which 85% are not reported in the balance sheet as they are treated as operating leases (Ifrs.org 2018). For compensating this, the investors generally include the estimates that are inconsistent, inaccurate and incomparable computations. Therefore, it is stated that the former accounting standards does not reflect the true economic reality. Mismatch in lease liability and reported debts As per the previous accounting standards, most of the companies reported 85% of their leases recognised the amount under operating leases and did not presented those under the balance sheet. Though the operating leases were not recorded under balance sheet, actually they created real liabilities (Lee and Hooy 2012). Therefore, during the period of financial crisis few major retail companies went bankrupt as they could not adjust the updated economic reality quickly. Further, they had considerable amount of commitments with regard to the long-term operating leases while their balance sheets were deceptively lean. Therefore, lease liabilities were 66 times more than the debt of balance sheet. Reasons why the Chairperson of IASB is in the view that under the previous accounting standard no level playing field was there among some airline entities The former systems of accounting for lease results into lack of comparability. The airline industries accounts most of their leases as operating leases and do not record it under the balance sheet. Therefore, an airline company that leases almost all their aircraft fleet seems very dissimilar from their competitor who purchase almost all their aircraft fleets even though in reality the financial obligations of both type of airline companies are very similar. Therefore, level playing field does not exist among these airline companies. With the introduction of new standard all the leases will accounted as assets and the lessees will account is as liability (Fit, Moya and Orgaz 2013). Therefore, it is expected that the problem will be resolved. Reasons why the Chairperson is in the view that the new standard will not be popular with everyone The changes in the standard will are expected to have impact on almost half of the listed companies and are not expected to be popular with all the companies. The reason behind this is that the changes are always controversial and can lead to warning effects with regard to adverse economic circumstances and costs associated with the system changes. Further, the companies must be ready to accept the considerable changes in income statement as well as the balance sheet due the changes in the new standard (Marshall 2016). Moreover, the changes may have bigger commercial impacts. For instance, various contractual arrangements and banking covenants tied with the financial statements of the company like profit targets for arranging the bonus payment to the employees or debt to equity ratio may required to get revised prior to implementation of the new standard. Further, all the departments of the business have to understand the impact of changes that includes the finance, IT, treasury, hum an resource, asset procurement and investor relation department. All these reasons will lead to unpopularity of the new accounting standard. Possibilities that the new visibility with regard to all the leases will result into better informed decision for investment As per the former accounting standard as most of the companies were treating the operating leases as off balance sheet items the users of financial statement or investors do not have entire picture of companys financial position and therefore they were not able to compare the companies that leases assets with the companies that buy assets (Jennings and Marques 2012). However, the new standard is expected to update the IFRS 16 and it is expected that it will widely outweigh the costs which in turn will result into better informed decisions for investment and will reflect the lease versus buy decisions in better way by the management. Reference Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013. Accounting for asset impairment.London: Cass Business School. Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013.Accounting for asset impairment: a test for IFRS compliance across Europe. Centre for Financial Analysis and Reporting Research (CeFARR). Andrews, R., 2012. Fair Value, earnings management and asset impairment: The impact of a change in the regulatory environment.Procedia Economics and Finance,2, pp.16-25. Bradken.com., 2018. Bradken. [online] Available at: https://bradken.com/ [Accessed 4 Jan. 2018]. Cotter, D., 2012.Advanced financial reporting: A complete guide to IFRS. Financial Times/Prentice Hall. Fit, M.., Moya, S. and Orgaz, N., 2013. Considering the effects of operating lease capitalization on key financial ratios.Spanish Journal of Finance and Accounting/Revista Espaola de Financiacin y Contabilidad,42(159), pp.341-369. Ifrs.org., 2018. IFRS. [online] Available at: https://www.ifrs.org/ [Accessed 4 Jan. 2018]. Jennings, R. and Marques, A., 2012. Amortized cost for operating lease assets.Accounting Horizons,27(1), pp.51-74. Lee, C.H. and Hooy, C.W., 2012. Determinants of systematic financial risk exposures of airlines in North America, Europe and Asia.Journal of Air Transport Management,24, pp.31-35. Marshall, D., 2016.Accounting: What the numbers mean. McGraw-Hill Higher Education. Ramanna, K. and Watts, R.L., 2012. Evidence on the use of unverifiable estimates in required goodwill impairment.Review of Accounting Studies,17(4), pp.749-780. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment.The Accounting Review,90(2), pp.739-759.

Swot of Starbucks and Coffee Bean free essay sample

Coffee Bean as compared, do not have that much franchise stores like Starbucks because they are not that profitable. 2) The Starbucks organization has strong ethical values and an ethical mission statement as follows,  Starbucks is committed to a role of environmental leadership in all facets of our business. They wish to change the lifestyle of the peoples and they have succeeded in doing so, once people wish to drink coffee the first brand that comes into the mind is â€Å"Starbucks† 3) Compared to Starbucks, Coffee Bean is involved in more community responsibilities and through this activity they have attracted more customers. ) Starbucks and Coffee Bean both face the same weaknesses because no matter how they innovate the new flavor, people’s taste might change in time, they can’t make much different changes on coffee, which is the weakness of this business. 5) Coffee Bean faces the problem of â€Å"franchise policy†, they do not construct it perfec tly and we can’t get the Coffee Bean shop anywhere just like Starbucks. We will write a custom essay sample on Swot of Starbucks and Coffee Bean or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 6) Starbucks is very good at taking advantage of opportunities. In 2004 the company created a CD-burning service in their Santa Monica (California USA) cafe with Hewlett Packard, where customers create their own music CD. Moreover, new products and services that can be retailed in their cafes, such as Fair Trade products. 7) Starbucks has the opportunity to expand its global operations. New markets for coffee such as India and the Pacific Rim nations are beginning to emerge. 8) Starbucks gained the opportunity because they have co-branding with other manufacturers of food and drinks, and brand franchising to manufacturers of other goods and services. Both have potential while Coffee Bean does not have it. 9) However, Coffee Bean still has a market potential because their taste is slightly different from Starbucks. Their prices are also cheaper than Starbucks, which makes their product more affordable to middle or lower class people. 10) Actually both companies face similar threats. Who knows if the market for coffee will grow and stay in favour with customers, or whether another type of beverage or leisure activity will replace coffee in the future? People will start to consider their health problems, some people are sensitive with caffeine so will these people change to drinking other beverages instead of coffee?