Solar Energy Essays (1424 words) - Energy Conversion, Solar Energy

Sunlight based Energy Around 47 percent of the vitality that the sun discharges to the earth really arrives at the ground. About a third is reflected straightforwardly once more into space by the environment. The time wherein sunlight based vitality is accessible, is additionally the time we least need it least - daytime. Since the sun's vitality can't be put away for use some other time, we have to change over the suns vitality into a vitality that can be put away. One potential strategy for putting away sun oriented vitality is by warming water that can be protected. The water is warmed by going it through empty boards. Dark covered take plates are utilized in light of the fact that dull hues ingest heat more proficiently. Be that as it may, this strategy just supplies enough vitality for exercises for example, washing and washing. The sun powered boards create poor quality heat, that is, they produce low temperatures for the measure of warmth required in a day. So as to create high evaluation heat, sufficiently exceptional to change over water into high-pressure steam which would then be able to be utilized to turn electric generators there must be another strategy. The concentrated light emissions are gathered in a gadget called a sun oriented heater, which follows up on similar standards as an enormous amplifying glass. The sun based heater takes the daylight from a huge territory and by the utilization of focal points and mirrors can center the light into a little territory. Elaborate sun based heaters have machines that point the mirrors and focal points to the sun throughout the day. This framework can give sizable measures of power and make incredibly high temperatures of more than 6000 degrees Fahrenheit. Sun based vitality generators are spotless, minimal waste is transmitted from the generators into the earth. The utilization of coal, oil and gas is a consistent channel, financially and earth. Will sun powered vitality be the wave of things to come? Could the universes Tran 2 necessity of vitality be satisfied by the force to be reckoned with of our cosmic system - the sun? Autos later on will presumably run on sun oriented vitality, and houses will have sun based radiators. Sun oriented cells today are for the most part made of silicon, one of the most well-known components on Earth. The crystalline silicon sun oriented cell was one of the principal types to be created and it is as yet the most widely recognized sort being used today. They don't dirty the climate what's more, they desert no destructive waste items. Photovoltaic cells work successfully even in overcast climate and not at all like sun powered radiators, are progressively productive at low temperatures. They carry out their responsibility quietly and there are no moving parts to wear out. It is no big surprise that one wonders on how such a gadget would work. To see how a sun oriented cell functions, it is important to return to some fundamental nuclear ideas. In the most straightforward model of the particle, electrons circle a focal core, made out of protons and neutrons. Every electron conveys one negative charge and every proton one positive charge. Neutrons convey no charge. Each molecule has indistinguishable number of electrons from there are protons, along these lines, in general, it is electrically impartial. The electrons have discrete active vitality levels, which increment with the orbital span. At the point when iotas bond together to frame a strong, the electron vitality levels converge into groups. In electrical directors, these groups are nonstop yet in covers and semiconductors there is a vitality hole, in which no electron circles can exist, between the inward valence band what's more, external conduction band [Book 1]. Valence electrons help to tie together the iotas in a strong by circling 2 neighboring cores, while conduction electrons, being less firmly bound to the cores, are allowed to move because of an applied voltage or electric field. The less conduction electrons there are, the higher the electrical resistively of the material. Tran 3 In semiconductors, the materials from which sun based sells are made, the vitality hole E.g. is genuinely little. Along these lines, electrons in the valence band can without much of a stretch be made to bounce to the conduction band by the infusion of vitality, either as warmth or light [Book 4]. This clarifies why the high resistively of semiconductors diminishes as the temperature is raised or the material lit up. The excitation of valence electrons to the conduction band is best practiced when the semiconductor is in the crystalline state, for example at the point when the molecules are organized in an exact geometrical development or cross section. At room temperature and low brightening, unadulterated or alleged natural semiconductors have a high resistively. Be that as it may, the resistively can be incredibly diminished by doping, for example presenting a limited quantity of

The New Femaleness free essay sample

This paper centers around lewd behavior in the working environment. This paper tends to lewd behavior of ladies in the work environment. The creator examines the contention that ladies who utilize the court framework as an outlet for their badgering decrease the advancement of ladies in the work environment and excites irate emotions from male associates. The paper likewise looks at the disappointment and outrage that bugged ladies feel, yet additionally how claims documented by these ladies are gaining out of power. From the Paper: An earnest commendation, a consoling embrace, a congratulatory gesture, talking about the most recent sex embarrassment, a grimy joke, a sexual greeting, can a lady adhere to a meaningful boundary between a happy with workplace and an unfriendly one? Since the 1991 preliminary when law educator Anita Hill documented inappropriate behavior charges against her previous chief, Supreme Court Nominee, Judge Clarence Thomas, lewd behavior claims recorded in the United States have found the middle value of 18,000 every year. We will compose a custom paper test on The New Femaleness or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page

Recognition Of Accounting Disclosure Market -Myassignmnthelp.Com

Question: Examine About The Recognition Of Accounting Disclosure Market? Answer: Introducation Cardino Limited Company has been given with the end goal of the investigation. The organization is recorded in the Australian Stock Exchange and arrangements in the data framework, remote detecting and other related territories. With the end goal of the point by point conversation and the investigation the yearly report of the organization for the money related year finishing 30th of June of the year 2017 has been chosen. The organization has tried the accompanying resources for the disability as per the Australian bookkeeping standard 136 on the weakness of advantages: Altruism and different intangibles. It does exclude the altruism which has been procured on the obtaining of business or in some other business mix. Property plant and gear which frames the significant piece of the noncurrent resources of the organization. This significant head involves the three significant resources land and Building, Office Furniture and Equipment and ultimately engine vehicles. The significant current resources through which the working capital and the liquidation of the organization are kept up and is typically known as Trade account holders. In spite of the fact that the firm leads the disability test as per the terms and the arrangements of the Australian bookkeeping standard 136 yet following are the techniques that the organization has received with the end goal of the testing of the hindrance of the benefits including a few methodology for interior reason and as needs be the weakness has been made: For Goodwill and different intangibles - Note to the fiscal summaries bearing the number fourteen comprises of the five intangibles. These are generosity, works agreements, licenses and trademarks, programming intangibles and client connections. From the outset the generosity is tried for weakness and the conveying measure of the altruism as the date is distributed to the money creating units as characterized for impedance testing. Four money creating units have been definite and these are Americas, Asia Pacific (APAC), Construction Sciences and International Development. Generosity has never been amortized yet is constantly tried with the end goal of the weakness. As per the yearly report of the organization, the organization plays out the debilitation tests on yearly premise and furthermore on visit premise contingent on the requirements of the business and the conditions which follows in the business. The generosity is designated based on relative reasonable worth. The organizatio n has then utilized the incentive in utilized method of deciding the recoverable sum. The incentive being used has been determined based on the projections that the organization has made for the future years and that too explicitly for a long time with the figure of the terminal or lingering toward the year's end five. The projections that have been utilized in the incentive being used strategy have been acquired from the spending plan of the organization for the future long stretches of 2018 and 2019. The further three years figures have been assessed utilizing the development rates relying on the anticipated economic situations and the monetary development of the organization. These incomes are limited at the rate equal to the weighted normal expense of funding to the organization and this incentive being used is recognized and along these lines the recoverable sum is estimated. In the event that the conveying sum misses the mark regarding the recoverable sum then there will be no weakness in any case the impedance is required to be reserved. From that point the aftereffects of the hindrance testing are nitty gritty and as needs be the disability is reserved (AASB, 2016). For Property Plant and Equipment For the motivation behind the count of the debilitation, at that point an incentive being used strategy is utilized and the figures expressed in the financial plan is used and likewise present estimation of incomes are resolved and recoverable sum is determined and afterward the recoverable sum is contrasted and the conveying sum and in like manner the disability misfortune is represented in the books of records. For Trade Debtors In the impedance testing of the exchange account holders, the danger of accepting installment is checked and the indebted individuals maturing plan has been made. Where the installment is expected for over ninety days then the weakness will be charged. Therefore, the disability testing has been led by the organization in this mode as it were. As per the monetary report to the organization, the disability charges have been represented by the organization and have charged to the announcement of the benefit and misfortune account. Nil measure of weakness has been charged if there should be an occurrence of the generosity and different intangibles and the property plant and hardware however in the event of the exchange account holders, the organization has charged the hindrance of $38626 thousand. The equivalent has been charged simply because of the way that the exchange indebted individuals have been pending or extraordinary for as long as ninety days and more and thusly, the misfortune for the irretrievable has been made independent of the measure of terrible obligations discounted by the organization. Along these lines, the organization has recorded the impedance in the yearly report of the organization. The organization has given the different note number of twenty which sets out the basic bookkeeping evaluations and decisions. In spite of the fact that the organization has made many key presumptions and the evaluations, however corresponding to the hindrance following key suppositions and assessments have been made. These are: The future incomes have been assessed based on the spending plan for the monetary year finishing 2018 and 2019. For additional three years the organization has considered the development rate. This development rate is changed in accordance with the economic situations and the remaining of the organization in the market and the nation. The limiting rate that has been use for limiting of the incomes for showing up at the net present worth is pre charge and that also equivalents to the expense of capital of the organization. Inflationary conditions have been taken for esteeming the limiting rate for the incomes. There will be just three money creating unit as the individual resource won't have the option to produce the income all alone. Kind of subjectivity is engaged with the procedure of the impedance testing as taken up by the organization. The significant purpose for the said explanation is that the organization has recorded any debilitation by virtue of the property plant and gear. It appears that the companys property plant and gear has recorded the advantages at a worth lower than recoverable sum and when the benefit whenever discarded the organization will have benefit marked down. Be that as it may, the equivalent doesn't occur in reality. There may be some obligation agreement forced by the budgetary organizations from which the organization has acquired the advance from the bank or because of the support of the total assets of the organization as specified by the top administration of the organization. Subsequently, in this sense subjectivity is available. The weakness testing as recorded by the organization and as referenced in the yearly report of the organization is comprehensive. Through this nature, the testing procedure has truly gotten intriguing as at each phase of the testing new ideas and ways have been created and have helped in understanding the subject of the amusement in excellent way. The fascinating part is the maturing of the account holders in order to discover the sum which isn't receivable at the yearend other than the terrible obligations. This maturing under various pieces has made ready of making appropriate judgment for the hindrance assuming any. Consequently, the procedure has been the fascinating one. The bits of knowledge that have been given by the weakness procedure as recorded in the yearly report of the organization is that the weighted normal expense of capital can be utilized as limiting rate for the computation of the net present worth and accordingly esteem being used. It will help the organization in accurately estimating the deviation if any made in the computation of the incentive being used. Second knowledge is the distribution of altruism can be utilized by the organization for the inner motivation behind the observing of the figures. In this manner, these are the two new experiences that have been picked up. Reasonable worth estimation has been made as per the bookkeeping standard. The organization has characterized the three levels through which the reasonable worth has been estimated. First level estimates the recorded costs, second level estimates other than the recorded cost and third level estimates the typical cost in advertise. Monetary realty here alluded as analogy by the discourse introduction which implies assurance of the specific business exchange and its bookkeeping treatment in the money related records by having the assessment of the business conditions in totality (Ely, 2015). On account of the bookkeeping standard on Leases, it very well may be considered as far as the assurance of real risk of the organization in rent contracts circumstance. Monetary the truth is inadequate in the past bookkeeping treatment as it under appraisals the real risk which is appeared in accounting report of the organization and over evaluated the net resources and total assets of the organization. New changes help in right estimation of the liabilities of the organization by the understanding the idea of the exchange or agreements which is rent. Therefore, it has been genuinely said by the director that the financial aspects reality will show to various partners who utilizes the money related records for their choices making process (Day and Stuart, 2013). The leases according to bookkeeping standard have been isolated into two sections. First is monetary rent and other one is working lease. The budgetary rent and their commitments are treated as real obligation in a critical position sheet and appeared under the head liabilities as the hazard and prize has been moved to rent (Ma, 2011). In any case, in working lease, the bookkeeping treatment is diverse as the rent installments and commitments are treated as unforeseen obligation and indicated separated from monetary record in budgetary records. The organization principally aircrafts area organizations are exploiting this reality and ente

Told By Erich Maria Remarque - Free Essay Example

Based on the story told by Erich Maria Remarque, the stories about the war then eventually being in the war ruined these soldiers life before they even died. The major them that can be found in the book is brutality. Those events are praised out throughout the book. The novel centers on a young German soldier, Paul Bume and his experiences throughout a period of World War I. One of the major themes found in the novel was the difficulty for the soldiers to revert to their civilian life after having experienced extreme combat during the war. One of the quote told by the author refers to how these mans lives were drastically change, and even those who survived the war were still affected by it (2). This internal comment made by Paul B? ¤ume the main character of the novel, entirely explained how each of his fellow classmates, friends, and soldier left about them being in the war.Nationalism can be defined in many ways, however, in this book the author refers to nationalism as belonging or even loyalty. At the Beginning of the novel, we read that Paul Baumer and his classmates had volunteered to enlist in the war. However, what really happened was Their schoolmaster Kantorek, their parents filled their head with lies which glorified the war. During those time, not enlisting in the war would be cowardly, sort of like you were Turing your back on those who need you the most, your country.We believe in such things no longer, we believe in the war. (42) all their life goal changed their aspiration and desire to become somebody, or even find somebody. This novel sets out to enfaces war as it was experienced, replacing the romantic picture of glory placed by their parents and teacher with a decidedly unromantic vision of fear, meaninglessness, and butchery which was, in fact, the reality. Paul B? ¤ume is the main character of the novel. Throughout the novel, he is forced to mature for his safety, which eventually deeply affected him as a person.The author refers to Paul and his friends as the lost generation. Young men who went straight out of school into the war. There were many incidents, killing, sickness and many lives were lost. As a result, Paul like many others learned to detached themselves completely in order to stay san and survive. One quote that stood out to me while referring to the struggles they faced during the war was Paul statement regarding his friend Albert Kropp. He says, witnessing his friend death was devastating, but after seen death all around you get used to it (128). Because All Quiet on the Western Front is set among soldiers fighting on the front, one of its main focuses is the ruinous effect that war has on the soldiers who fought it.At some point, Paul said that because of all they seen, done they arent young kids anymore (42). To me this kind of fell like out of the blue the world had stop and suddenly all they knew about the world and themselves had to change, they were no longer just eighteen years old but they were soldiers. The irony is that they consider themselves adults because of their experiences rather than youths.As time go on and Paul returned home, he was incapable to image his life without the war. Even his mom who he was close with didnt feel as connected to him anymore he became incapable to speak with her. He also found that he didnt belong anymore even though the town hadnt change. He even states that he feels he doesnt belong anywhere anymore (79). Paul continue saying that at his age twenty years old, yet he doesnt know anything about life (125) This quote stood out to me because it summed up what the impact the war left on the soldier, although some lived they were dying inside. All they knew after the war was, violence, fear, and despair. At time Paul also felt frustrated with his father, he often asked questioned about his time during war. Hes answer would always be that you cant talk about such things. This quote told by Pauls comrade to felt applied to everyone. now as time had went on he realized that Paul was just like him (106) I think at time we as individual or even the society we need in today pressures individual to participant in all sorts of activities they otherwise wouldnt. this could be gangs, bullying, theft, or perhaps even murder or assault. But in the end, I think we realize that those people we pressure are just people like us and we could also be them.

Window Dressing - Free Essay Example

Sample details Pages: 3 Words: 1035 Downloads: 1 Date added: 2017/09/20 Category Business Essay Type Argumentative essay Did you like this example? WINDOW DRESSING Window dressing  is presenting company accounts in a manner which enhances the financial position of the company. It is a form of  creative accounting  involving the manipulation of figures to flatter the financial position of the business. It is also defined as:  Ã¢â‚¬ËœA form of accounting, which while complying with all the regulations, nevertheless, gives a biased impression of the company’s  performance. ’ Though it is  not illegal, it is considered by many financial pundits asunethical. Reasons for Window Dressing: Enhance Liquidity position of the Co. – hiding a deteriorating liquidity position, and †¢Showcase stable Profitability of a company – massaging profit figures with methods such as income smoothing or profit smoothing †¢Reduce Liability for Taxation †¢Ward-off takeover bids †¢Encourage Investors †¢Re-assure Lenders of Finance †¢To influence share price †¢Hide poor manage ment decisions †¢Satisfy the demand of major investors concerning the desired level of return †¢Achieve the sales or profit target, thereby ensuring that management bonuses are paid Methods used for Window Dressing: Income Smoothing: It redistributes income statement credits and charges among different time periods. The prime objective is to moderate income variability over theyears by shifting income from good years to bad years. An example is reducinga Discretionary Cost (e. g. , advertising expense, research and development expense) in thecurrent year to improve current period earnings. In the next year, the discretionary costwill be increased. Ambiguity in Capitalizing and Revenue expenditure –  E. . Computer software with useful life of 3 years. As revenue expenditure it is treated as negative item on PLaccount. As capitalizing expenditure, it is treated as an asset in balance sheet, with yearlydepreciation in the PL. Changing depreciation policy   Incre asing expected life of asset reduces depreciation provision in PL account, hence, increasing net profits. Also, net book value in balance sheet will be higher for a longer period, thereby, increasing firm’s asset values Changing stock valuation policy   Change in method of stock valuation policy (LIFO, FIFO or AVCO) can lead to increase in value of closing stock, boosting up the profits. For example, in a rising price scenario, usage of FIFO method helps in increasing closingstock inventory valuation, thereby reducing the COGS, and hence inflating the earnings. Similarly, in a falling price scenario, LIFO valuation method for inventory is morefavourable. Sale and Lease Back–  This involves selling fixed assets to a third party and then paying a sum of money per year to lease it back. Thus, the business retains the use of the asset but no longer owns it. Off-Balance Sheet Financing –  Conversion of capital lease to operating lease so that the asset no longer features in the assets or liabilities of the balance sheet whichautomatically improves ratios such as Total Asset Turnover Ratio (TATO), Return onAssets, Equity Multiplier, etc. The costs saved are the interest expense on debt availed tofinance the capital lease and depreciation. Also, the debt-raising capacity of the companyincreases as the liabilities component tones down. Naturally, earnings are inflated underthis method. In the later years of use of asset, the company may revert back to capital lease financingsince the with net block having reduced considerably, the deprecation by WDV methodwill also be very less, thereby providing an opportunity to inflate earnings. Also, itprovides the addition benefit of saving on tax. Including intangible assets If intangible assets like goodwill are not depreciated the firm can maintain value of its assets giving a misleading view. Bringing sales forward  Ã¢â‚¬â€œ Sales show up in the PL account when the order is received and not at the point of transfer of ownership rights as mentioned in the notes to accountsof the Co. nder the heading of ‘Revenue Realisation’. Encouraging customers to placeorders earlier than planned increases the sales revenue figure in PL account. This bringssales forward from next year to this year. Extraordinary Items-  Extraordinary items  are revenues or costs that occur, but not as a result of normal business activity. These events are unusual and unlikely to be repeatedThey should be highlighted in accounts, and inserted after the calculation of Profit beforeInterest and Taxation. To include these in normal revenues will again exaggerate businessprofits. Examples of window dressing in Indian Companies : 1. Tata Motors  transferred 24% stake in Tata Automotive Components (TACO), a company with revenue of $675 in FY07, to Tata Capital, a group company,  and booked a profit ofRs 110 crore in Q1 FY09. Management declined to disclose the valuation methodolog y. Tata Motors also changed its methodology for calculating provisions for doubtfulreceivables,  which resulted in higher reported Ebitda to the extent of Rs 50. 7 crore (10%of Ebitda). 2. TCS, the software major,  increased its depreciation policy on computers from two years to four years. As a result, Q1 FY09 PBT was higher by an estimated Rs 50 crore (4% of net profit in 1QFY09). TCS followed cash-flow hedge accounting and till FY08, it usedto recognise hedging gains on effective hedges in its revenue line, thus boosting thereported revenue growth and Ebit margin. In FY08, TCS had Rs 421crore from hedginggains, of which, Rs 137 crore was included in the revenue line. However, from Q1 FY09,TCS is expected to report all forex losses/gains below the Ebit line in other income. Thus,the losses it had on its hedge position will no longer be booked in the operating line. 3. Jet Airways,  changed its depreciation policy from WDV to SLM, and thereby wrote back Rs 920 crore int o its PL, which helped the company to report profits during the quarter. It also helped Jet to report a higher net worth, which will help in keeping reported gearing low. 4. Dr Reddy’s  adjusted mark to market losses (Q1 FY08) on outstanding $250 million of hedges in the balance sheet, while PL reflects forex gains realised. 5. Reliance Communications  adjusted short-term quarterly fluctuations in foreign exchange rates related to liabilities and borrowings to the carrying cost of fixed assets. The company adjusted Rs 109 crore of realised and Rs 955 crore of unrealised forexlosses in the above manner. In addition, the company has not recognised Rs 399 crore oftranslation losses on FCCBs, since the FCCBs can potentially get converted, although theFCCBs are out of money. Adjusted for all the above, the company would have virtually no profits in Q1 FY09 Don’t waste time! Our writers will create an original "Window Dressing" essay for you Create order

To Present Men And Women Alike Have Complications That

To present men and women alike have complications that they must face when it comes to the workforce. To many work is very imperative in the way in which they feed their families as well as provide the necessary thing to live. While women have been in the workforce for many years as well as males, there is a growing stigma that has not been addressed. The stigma being the unequal treatment of men and women in the workforce. I will examine the varied factors men and women deal with while in the workforce. Gender roles influence self-perception coming from research showing that implied theories about the secureness or flexibility of a given concept strongly shape the types of goals that individuals accept.(Dweck Leggett, 1988). I will†¦show more content†¦The history of nursing suggests that if the men and women begin to change into the nursing field, it will help with the gendered role.( Diekman Eagly 2000; Diekman Goodfriend 2006) The key causes of sex discrimination are fixed in social opinions, secondary causes relay to executive structures, strategies, and practices (Ridgeway and England 2007, 199) What this means is that , the culture for countless years have always made it fundamentally okay to treat women in the manner that they are not as significant or worthy as a man. Women are now standing up and voicing their feelings of being respected. In other words, the discrimination that takes place in the workforce is not only applied to women but men as well. As mentioned earlier the male nurse is an example where males can flourish as well as be discriminated. Male nurses face being discriminated against, by patients as well as some co-workers. Male nurses face patients in which they imagine a woman and not a male which makes the male nurse face some difficulties. The difficulties being that some men have the idea of being taking care of by a pretty nurse and not a muscular male, which does not fit the typical standard. Male nurses also have to deal with being treated different or separated from female nurses. Male nurses also have to deal with education barrier when entering the nursingShow MoreRelatedEating Disorders : Anorexia And Bulimia1229 Words   |  5 Pagesdisorders tend to be overly concerned with perfection and the attainment of it. They may feel as if they have absolutely no control when it comes to some parts of their lives, so they achieve control through one of these eating disorders. Anorexics and bulimics often use the eating disorder as a way to muddle through problems from the past, as well as those of present times. Any person can have anxieties when it comes to his or her weight however, for anorexics and bulimics, it’s a life altering obsessionRead MoreAnalysis Of Salinger s The Catcher Rye 972 Words   |  4 Pagesby money and wealth. Humans are wired to be jealous and want what others have. Holden Caulfield has the opposite problem, he has money and wealth which he inherited from hi s hard working parents. However, he himself is not motivated to work hard, graduate prep school and earn his own wealth. Instead he despises hard working students at the many prep schools he drops out of. Holden also has a big number of family complications. An area to explore is how wealth can contribute to feelings of alienationRead MoreCameron Moore. Erica Peterson . English 1320 . 3 February1411 Words   |  6 PagesCameron Moore Erica Peterson English 1320 3 February 2017 Annotated bibliography In choosing for this research project I have decided to challenge the ethical problem of the shortcomings of feminism. 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Algernon’s understanding of marriage shifts from mistrust to adherence, and this evolution epitomises wider themes of struggle between compliance and rebellion, an aspect fundamental to ‘Earnest.’ This subtle introduction of the serious complications of love and marriage is a stark contrast to Jack’s far more romantic – â€Å"[she and Jack blow kisses]† – and somewhat naà ¯ve views, and this establishes the comedy in Act 1, perhaps because it is comical that a highly respected life event such as marriageRead MoreComparing and Contrasting Social Issues and Formalities of Henry James’s â€Å"Daisy Miller† and Edith Wharton’s â€Å"The Other Two†1094 Words   |  5 Pagesï » ¿ Comparing and Contrasting Social Issues and Formalities of Henry James’s â€Å"Daisy Miller† and Edith Wharton’s â€Å"The Other Two† In Henry James’s â€Å"Daisy Miller† and Edith Wharton’s â€Å"The Other Two,† the narrators each disclose the complications of their party’s social formalities during circumstances within their own society. 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Amancio Ortego, Zara’s founder, has made the store grow with rapid success in both its home country, Spain, and internationally. One of the distinct reasons why Zara is such a unique company compared to its competitors is its foundation of the quick response system. Today, Zara’s cycle time is six weeks, in which it responds to its customers’ demand very quickly, unlike most stores that takeRead MoreA Narrative Of An Effective Narrative Is The Point Of View1091 Words   |  5 PagesA compelling historical narrative must not only be an honest representation of events but also presents diverse details about them. One of the techniques used by authors in creating an effective narrative is the point of view. The most transparent point of view would be the third p erson narration. In this kind of narration, the narrator is knowledgeable about every character’s opinions. He can describe their actions and relay what is going through their minds. 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Accounting in Context for Australian Review -myassignmenthelp.com

Question: Discuss about theAccounting in Context for Australian Financial Review. Answer: Introduction The present paper provides an analysis and examination of the key issues discussed on an Australian Financial Review (ARF) in relation to the impression management and the subsequent impact of these practices on non-professional investors. In this context, the paper has undertaken an analysis of the article entitled The impact of information presentation order on the judgments of non-professional investors written by author Hellman et al. Article Analysis The given article has provided an in-depth understanding of the various techniques of non-impression management such as textual presentation and graphical presentation on the judgment of non-professional investors. The impression management can be stated as the methods adopted by the management in developing annual reports to induce a purpose-drive behavior such as maximizing the value of the firm. The methods can result in implementing a reporting bias in the disclosures of a business entity through manipulating the information presented to the users for achieving a desired purpose. As per the article, the impression management is a multi-faced phenomenon that is largely driven by the social psychology and aims to influence the others perceptions (Hellmann, Yeow and Mello, 2017). The use of impression management practices by the managers for driving the decisions of non-professional investors can be best described through the use of agency theory. The theory examines the relationshi p between the investors and managers that is characterized by the some contractual obligations. The theory has regarded that managers are rational decision-makers and as such they tend to adopt the managerial practices that convey good performances in an environment where their remuneration is linked to the entity growth. As such, the theory provides an overview of impression management and its use in adopting reporting bias to depict the good financial performance of a firm (Schmitt, 2015). As per the article, the techniques that can be adopted by the management for impression management are textual and graphical presentation. The use of methods is based on the fact that implicit presentation of financial information is able to influence the decisions of en d-users through exploring the cognitive constraints of human mind. The users tend to perceive negative thoughts about investing in a firm if lower performance is disclosed in the annual reports. Therefore, the managers tend to adopt such practices that maximize the value of firm in its textual presentations. Also, the use of graphics increases the visibility of key financial facts and figures and thus helps in achieving investor confidence (Hellmann, Yeow and Mello, 2017). The use of impression management practices tends to induce biasness in financial reporting and therefore there is need for developing regulations for minimizing the use of such techniques that maximizes a firm value. The non-professional investors are an important group of stakeholders that uses financial information for making decisions in relation to their investment in stock markets. In this context, the Australian Prudential Regulatory Authority (APRA) holds the responsibility of monitoring and controlling the superannuation funds of non-professional investors (Hellmann, Yeow and Mello, 2017). There is need for adopting such regulations on the corporate in order to protect the interest of non-professional investors who possess little knowledge regarding the operations of stock market. However, there are some arguments cited by various authors against the use of regulations on impression management practices. This is because the concept of impression management helps in developing an interaction between the managers and audiences. It tends to develop a reciprocal influence between management and audiences and in providing an explanation to the actions and performances of an organization. The non-professional investors can develop an adequate understanding of the financial performance of a firm through the use of impression management techniques (Rahman, 2012). The use of impression management can result in perceiving a higher financial growth of an entity based on the use of attractive textual and graphical presentations. In this context, it is essential that accounting standard setting boards such as IASB and AASB develops and implements necessary regulatory practices on a firm so that the interest of non-professional investors can be protected. The objective of the regulations would be securing the interests of both professional and non-professional investors. The compliance with the regulations should be monitored by the board and the government on a regular basis (Tessarolo Pagliarussim and Luz, 2010). Conclusion It can be said from the overall analysis of the article and the various views regarding the impression management that it should be used by business entities only for developing a better interaction with the target audiences. The technique should not result in developing biasness in corporate reporting through manipulating the information for achieving personal benefits such as profit maximization for shareholders. References Hellmann, A., Yeow, C and Mello, L. 2017. The influence of textual presentation order and graphical presentation on the judgments of non-professional investors. Accounting and Business Research 47 (4), pp. 455470. Rahman, S. 2012. Impression Management Motivations, Strategies and Disclosure Credibility of Corporate Narratives. Journal of Management Research 4(3), pp. 1-14. Schmitt, D.B. 2015. Advances in Accounting Behavioral Research. Emerald Group Publishing. Tessarolo, I., Pagliarussi, M and Luz, A. 2010. The Justification of Organizational Performance in Annual Report Narratives. Brazilian Administration Review.