Friday, August 28, 2020

How To Write The University Of Virginia Essays 2020

How To Write The University Of Virginia Essays 2020 We have the most effective PHD experts who would be offering help on the initiatives who are being engaged on various areas in the middle of doing PHD associated assignments. After choosing tutor making a partial or a full fee for task. Once again, be happy to take a look at my information to Detection and Deterrence of educational ghostwriting. Parent and trainer engagement is crucial to a toddler’s academic success. A good faculty will search to make mother and father a big a part of the training process. School tradition revolves around the fixed change of knowledge. From the addContent of a photograph from the varsity basketball sport to a weblog publish about for father or mother-teacher night time info is crucial to the school surroundings. And these items all the time get you caught and cease you dong work. But should you actually need to grow then some easy tips may help you to be a better person or be an excellent student. But earlier than you dive into that resource, carry the premise of this evaluation with you. That is, the Sustainability, Googleability, and Embeddedness of the ghostwriting enterprise are collectively the consequence of natural market behaviors. That demand is created by the forces bulleted here above. Student dishonest is symptomatic of dysfunction inside the instructional system. Today, the industry is embedded within the broader educational financial system. If you're inclined to think about tutorial ghostwriting as a virus, contemplate that it has totally permeated the body of its host. In reality, nearly all of companies most searchable on Google greet you instantly with pleasant reside-chatting customer support reps. But these circumstances additionally fostered a way of uncertainty for a buyer base that already had trigger for paranoia. Particularly in the Wild West of the early web, there were few systems in place to guard a would-be cheater from getting ripped off. Plan for one work at one time and put all efforts to finish it or get the outcomes then begin one other. Go into deep this article to let your self know the effective time administration ideas. Every particular person has got 24 hours in a day to do something. That’s why faculty administration software is essential. A comprehensive faculty administration software program nurtures the relationship between teachers, students, and parents. Here, the cost of items offered is $12000 and the average inventory is $4000 due to this fact, stock turnover ratio of the organization is 3 occasions. One of the examples of percentage ratio is gross profit margin ratio. The particulars of the same are being provided under within the example. This can be via social occasions that are designed to encourage dad and mom to get entangled in school culture and instructors having open lines of communication with mother and father. In fact, an excellent college needs mother and father to pay attention to what their youngsters are learning and take measures to make sure that this attainable by making the educational agenda simply accessible. Need assist with translating your paper into another language? Let's just start with the fact that they've been in operation since 1998. Service offerings are additionally plentiful on peer-to-peer forums like Craigslist. Searching for “time period paper” under the Craigslist “companies” class for New York City yields 53 relevant results for just one week in June of 2016. Helen Keller, Abraham Lincoln also had got 24 hours in a day as you get. But profitable people by some means managed every little thing to achieve as much as their targets. Everyone can learn great time management abilities from such greatest people. Whenever you think of research, laziness, lengthy hours, and sitting on a chair for lengthy or perhaps a bunch of books or countless syllabus come into your mind. It means you will get larger marks than your classmates or awards and plenty of parsing from lecturers and much more. You can get all such issues when you having the ability to manage your time correctly. The money paid by the students is secure and we guarantee that, their money is being in safe arms. In case of any issue, the money might be refunded back to the students.

Wednesday, August 26, 2020

Paper & Forest Products Consulting

Paper & Forest Products Consulting With that in thoughts, let’s have a look at the way to construction your general freelance writing charges for running a blog. How a lot ought to freelance writers cost per word? In fact, some freelance writers don’t know they need to be charging per word within the first place. People who're busy and take an active part in social actions or hobbies. Any of these choices is time-consuming and ordering an academic paper is the one way to preserve their grades at a high degree and avoid expulsion. Take time to glance by way of your outline a few times. The more you try to improve your outline - the better your term paper becomes. A term paper is a voluminous piece of work which consists of many parts, paragraphs, and points. Once you analysis your subject, generate the concepts by way of brainstorming, it is clever to make an outline which will allow you to maintain every thing together. You may need plenty of ingenious concepts for your paper, but if you have no framework, you might squander some of them. This part is created to make it simpler to find a specific part the reader wants to see. As it was talked about above, a term paper is a big manuscript. It will take time to search for something particular with no desk of contents. Term paper structuring is time- and energy-consuming task. The customer ordering the companies is not in any means licensed to breed or copy each a completed paper or specific parts of it with out proper referencing. The Company isn't responsible and will not report back to any third parties as a result of unauthorized utilization of its works. Here you should explain the significance of the issue you selected to debate. If you don't know tips on how to begin a time period paper introduction, we advise you to start by merely giving general information about your subject, subject and why you think about your downside related. This part summarizes the principal parts and points of your time period paper. A term paper itself is a prolonged paper which consists of many chapters, paragraphs and other units. Every structure subunit has a selected type and requirements. If you marvel the way to construction a term paper, then the data under will come in handy. It's a short description of what you'll focus on. You should also point out which strategies you used while researching your term paper and the relevance of your matter. Here you must embody the record of all chapters with corresponding page numbers. While that is possible to work with if a client specifically requests it, you should always estimate your total fees by calculating charges per word first. Firstly, keep in mind that the advice on this article is focused for freelance bloggers. Industry commonplace charges vary for several types of writing and enhancing services, corresponding to technical writing or business campaigns. Essays assist on-line reveal a student’s academic stage and potential. This work aims to show professors what you've discovered during the semester and in addition reveals your capacity to analysis, analyze, make statements, and form logical conclusions. Essays additionally point out that a pupil can follow given instructions at the level of literacy he or she currently possesses. Writing a great essay requires both creativity and technical writing skills. It assumes that you've private curiosity concerning the given subject in addition to the flexibility to specific it in a transparent and informative manner. However, If you think that essays usually are not fully ready, simply request for revisions. If not, you could must set it as something to work in the direction of. Choose the closest degree potential and start from there to build your expertise, consumer base, and create a requirement for your work. If you might be already an professional in a tough field, corresponding to drugs or science, you could have a neater time charing extra early on whilst a novice author. One major mistake many starting freelance writers make is to think they should cost per hour or set up to deal with payments per project. After you could have accepted the essays, the payment for the writer shall be launched. After deciding on the author, you possibly can talk about with all of them the small print of your task. You should tell them about all of your demands and requirements as early as attainable. We provide limitless support so you can talk everytime you wish to. It’s secure and being saved secret from others, so you shouldn’t be worried about that. If you're curious about what formats and types our certified writers use â€" know that they always comply with the newest format tips. Any referencing fashion you need, together with APA, MLA, Harvard, Chicago, CSE, Turabian, IEEE, and so forth. is on the market for your choosing. We make sure that all texts are double-checked and screened through plagiarism scanners to ensure that you at all times receive completely original educational papers. Pay the writer only for a completed, plagiarism-free paper that meets all your necessities. Stay in contact along with your writer as he/she works on your order.

Paper & Forest Products Consulting

Paper & Forest Products Consulting With that in thoughts, let’s have a look at the way to construction your general freelance writing charges for running a blog. How a lot ought to freelance writers cost per word? In fact, some freelance writers don’t know they need to be charging per word within the first place. People who're busy and take an active part in social actions or hobbies. Any of these choices is time-consuming and ordering an academic paper is the one way to preserve their grades at a high degree and avoid expulsion. Take time to glance by way of your outline a few times. The more you try to improve your outline - the better your term paper becomes. A term paper is a voluminous piece of work which consists of many parts, paragraphs, and points. Once you analysis your subject, generate the concepts by way of brainstorming, it is clever to make an outline which will allow you to maintain every thing together. You may need plenty of ingenious concepts for your paper, but if you have no framework, you might squander some of them. This part is created to make it simpler to find a specific part the reader wants to see. As it was talked about above, a term paper is a big manuscript. It will take time to search for something particular with no desk of contents. Term paper structuring is time- and energy-consuming task. The customer ordering the companies is not in any means licensed to breed or copy each a completed paper or specific parts of it with out proper referencing. The Company isn't responsible and will not report back to any third parties as a result of unauthorized utilization of its works. Here you should explain the significance of the issue you selected to debate. If you don't know tips on how to begin a time period paper introduction, we advise you to start by merely giving general information about your subject, subject and why you think about your downside related. This part summarizes the principal parts and points of your time period paper. A term paper itself is a prolonged paper which consists of many chapters, paragraphs and other units. Every structure subunit has a selected type and requirements. If you marvel the way to construction a term paper, then the data under will come in handy. It's a short description of what you'll focus on. You should also point out which strategies you used while researching your term paper and the relevance of your matter. Here you must embody the record of all chapters with corresponding page numbers. While that is possible to work with if a client specifically requests it, you should always estimate your total fees by calculating charges per word first. Firstly, keep in mind that the advice on this article is focused for freelance bloggers. Industry commonplace charges vary for several types of writing and enhancing services, corresponding to technical writing or business campaigns. Essays assist on-line reveal a student’s academic stage and potential. This work aims to show professors what you've discovered during the semester and in addition reveals your capacity to analysis, analyze, make statements, and form logical conclusions. Essays additionally point out that a pupil can follow given instructions at the level of literacy he or she currently possesses. Writing a great essay requires both creativity and technical writing skills. It assumes that you've private curiosity concerning the given subject in addition to the flexibility to specific it in a transparent and informative manner. However, If you think that essays usually are not fully ready, simply request for revisions. If not, you could must set it as something to work in the direction of. Choose the closest degree potential and start from there to build your expertise, consumer base, and create a requirement for your work. If you might be already an professional in a tough field, corresponding to drugs or science, you could have a neater time charing extra early on whilst a novice author. One major mistake many starting freelance writers make is to think they should cost per hour or set up to deal with payments per project. After you could have accepted the essays, the payment for the writer shall be launched. After deciding on the author, you possibly can talk about with all of them the small print of your task. You should tell them about all of your demands and requirements as early as attainable. We provide limitless support so you can talk everytime you wish to. It’s secure and being saved secret from others, so you shouldn’t be worried about that. If you're curious about what formats and types our certified writers use â€" know that they always comply with the newest format tips. Any referencing fashion you need, together with APA, MLA, Harvard, Chicago, CSE, Turabian, IEEE, and so forth. is on the market for your choosing. We make sure that all texts are double-checked and screened through plagiarism scanners to ensure that you at all times receive completely original educational papers. Pay the writer only for a completed, plagiarism-free paper that meets all your necessities. Stay in contact along with your writer as he/she works on your order.

Paper & Forest Products Consulting

Paper & Forest Products Consulting With that in thoughts, let’s have a look at the way to construction your general freelance writing charges for running a blog. How a lot ought to freelance writers cost per word? In fact, some freelance writers don’t know they need to be charging per word within the first place. People who're busy and take an active part in social actions or hobbies. Any of these choices is time-consuming and ordering an academic paper is the one way to preserve their grades at a high degree and avoid expulsion. Take time to glance by way of your outline a few times. The more you try to improve your outline - the better your term paper becomes. A term paper is a voluminous piece of work which consists of many parts, paragraphs, and points. Once you analysis your subject, generate the concepts by way of brainstorming, it is clever to make an outline which will allow you to maintain every thing together. You may need plenty of ingenious concepts for your paper, but if you have no framework, you might squander some of them. This part is created to make it simpler to find a specific part the reader wants to see. As it was talked about above, a term paper is a big manuscript. It will take time to search for something particular with no desk of contents. Term paper structuring is time- and energy-consuming task. The customer ordering the companies is not in any means licensed to breed or copy each a completed paper or specific parts of it with out proper referencing. The Company isn't responsible and will not report back to any third parties as a result of unauthorized utilization of its works. Here you should explain the significance of the issue you selected to debate. If you don't know tips on how to begin a time period paper introduction, we advise you to start by merely giving general information about your subject, subject and why you think about your downside related. This part summarizes the principal parts and points of your time period paper. A term paper itself is a prolonged paper which consists of many chapters, paragraphs and other units. Every structure subunit has a selected type and requirements. If you marvel the way to construction a term paper, then the data under will come in handy. It's a short description of what you'll focus on. You should also point out which strategies you used while researching your term paper and the relevance of your matter. Here you must embody the record of all chapters with corresponding page numbers. While that is possible to work with if a client specifically requests it, you should always estimate your total fees by calculating charges per word first. Firstly, keep in mind that the advice on this article is focused for freelance bloggers. Industry commonplace charges vary for several types of writing and enhancing services, corresponding to technical writing or business campaigns. Essays assist on-line reveal a student’s academic stage and potential. This work aims to show professors what you've discovered during the semester and in addition reveals your capacity to analysis, analyze, make statements, and form logical conclusions. Essays additionally point out that a pupil can follow given instructions at the level of literacy he or she currently possesses. Writing a great essay requires both creativity and technical writing skills. It assumes that you've private curiosity concerning the given subject in addition to the flexibility to specific it in a transparent and informative manner. However, If you think that essays usually are not fully ready, simply request for revisions. If not, you could must set it as something to work in the direction of. Choose the closest degree potential and start from there to build your expertise, consumer base, and create a requirement for your work. If you might be already an professional in a tough field, corresponding to drugs or science, you could have a neater time charing extra early on whilst a novice author. One major mistake many starting freelance writers make is to think they should cost per hour or set up to deal with payments per project. After you could have accepted the essays, the payment for the writer shall be launched. After deciding on the author, you possibly can talk about with all of them the small print of your task. You should tell them about all of your demands and requirements as early as attainable. We provide limitless support so you can talk everytime you wish to. It’s secure and being saved secret from others, so you shouldn’t be worried about that. If you're curious about what formats and types our certified writers use â€" know that they always comply with the newest format tips. Any referencing fashion you need, together with APA, MLA, Harvard, Chicago, CSE, Turabian, IEEE, and so forth. is on the market for your choosing. We make sure that all texts are double-checked and screened through plagiarism scanners to ensure that you at all times receive completely original educational papers. Pay the writer only for a completed, plagiarism-free paper that meets all your necessities. Stay in contact along with your writer as he/she works on your order.

Sunday, June 14, 2020

Food Insecurity in Milwaukee - Free Essay Example

Wisconsin is an industrial city centered in the midwest. The winters are long and the unemployment rate is dangerously high. Seattle, Washington is a large urban landscape located in the Pacific Northwest with a growing economy. The nearby landscape is densely biodiverse and the weather is moderate. How do the differences in economy and geographic location affect the availability to nutritious food in these areas? Food insecurity can be defined as â€Å"the state of being without reliable access to a sufficient quantity of affordable, nutritious food† (Gundersen). In the United States, geographic location is a main contributor to food desserts and other forms of food insecurity. In my paper, my goal is to highlight the differences in obesity rates, income, and access to nutritious food in these two drastically different regions . Most importantly I will highlight possible solutions to these problems as well. Seattle Government The midwestern region of the United States is classified by its intensely cold winters and mildly hot summers. Additionally, many cities within this region struggle with low employment and high poverty rates. According to the article, Poverty and Food Security in Milwaukee County (Curtis), the authors’ state that â€Å"In Milwaukee County, the estimated poverty rate during the 5-year span of 2008-2012 was 20.9%, an increase from 2000 when the county poverty rate was 15.3%.† (Curtis). As a result of this high poverty rate many in the region struggle to â€Å"have enough safe and nutritious food for an active healthy life†¦Ã¢â‚¬  (Curtis). The cold climate and short growing season make it even harder for Milwaukee residents to get fresh, locally grown foods. In Milwaukee county the food insecurity rate is 21.8%. Figure 1 depicts Milwaukee’s food insecurity rate compared to other districts in Wisconsin. The majority of people in these poverty stricken areas a re minorities. Since minorities in this area don’t have access to fresh nutritional foods, their health is at risk. According to a study done by The Wisconsin Division of Public Health, 37% of school children in The Milwaukee Public School System are considered overweight or obese (Cash). Food Insecurity Rate in Wisconsin by District (Curtis) Milwaukee resident stated in a 2018 interview Look at the area that we live inTheres fast food, a lot of fatty things. But you also have to understand that we cant afford [healthy food], (Cash). All in all, Milwaukee’s geographic and economic status are issues that impact its citizen’s health and food security. Another city thats citizen’s health is impacted by its location and economic status is Seattle,Washington. Seattle’s rainy climate and combination of mountainous landscapes and oceans provide for a lot of different year-round crop growth. According to the city of Seattle’s government website, the city’s climate is â€Å"cool and wet in the spring and fall, and usually above freezing in the winter.†(Seattle Government). With encouragement from local governments, there are many urban gardens and food farms occupying the city. Easy access to planting has allowed Seattle residents to be more secure with their food options. Additionally, between 2015 and 2016 the Seattle-Tacoma area reported to have a 9.6% poverty rate, which dropped from the previous post-recision high of 14.1% (Eckart). Only about 11% of Seattle locals have reported food insecurity (Pulkkinen). Figure 2 depicts the average food insecurity rates in the U.S., Oregon, California, and W ashington, and Washington has by far the lowest insecurity rate. As result of these two benefits, Seattle has the third lowest obesity rate for youth ages 10 to 17 in America (State Briefs). These statistics showcase Seattle’s location and economic status effects on food insecurity and health. Average Food Insecurity Rates of The West Coast (Pulkkinen) The problem of disproportionate food insecurity within the United States is a huge issue. Socially, this issue warrants concern. Environmental justice is described as â€Å"the fair treatment and meaningful involvement of all people regardless of race, color, national origin, or income with respect to the development, implementation, and enforcement of environmental laws, regulations, and policies.† (Houston) . Milwaukee’s inclining poverty rate shouldn’t be a contributor to wether or not its residents should have access to nutritional foods. The outcome of not paying attention to this problem is inclining obesity rates and health problems nationwide. According to an article by UW Milwaukee â€Å"The obesity rate in the city of Milwaukee has risen about eight percentage points in the last four years, which is much more than the national average, state average, and the increase at the county level as well† (Nowakowski). Figure 3 shows the increasing obesit y rates in Milwaukee from 1990-2016. Without policy the results could be detrimental to the overall human health and mainly minorities in not just Milwaukee, but similar urban areas. There are also numerous environmental consequences of food insecurity. Adult obesity in WI 1990-2016 (Nowakowski) of locally grown foods and reliance on non-organic farming is damaging our Earth. Non organic farming uses fertilizers loaded with nutrients. When these nutrients get washed into bodies of water they cause algal blooms. These blooms eventually die/decompose which restricts oxygen in the body of water, causing more death to organisms such as fish. Also, since the food in these areas aren’t locally grown they have to travel many miles to get there, increasing overall carbon pollution. If we don’t take food insecurity seriously, people in The United States will have increasing health risks. Also, minorities will be effected most by food insecurity, and continue being suppressed by environmental inequality. Lastly, our environment will continue to suffer due to waste runoff from agriculture and long travel distances to get food in these areas. There are numerous possible solutions regarding the unevenness of food security in America. Seattle is a huge template to what many other urban areas should strive for. Local governments in Milwaukee could start implementing urban gardens in the city. These gardens will allow access to healthy local foods within walking distance for people in city areas. These gardens have proven to work with improving food security in Seattle and can in other cities as well. The issue regarding geographic location can be solved as well. New technology is being tested with â€Å"deep winter† greenhouses (Figure 4). A deep winter greenhouse (Gunderson) from MPR news states that these greenhouses can be started up without a huge cost. These winter greenhouses are able to grow most fruits and vegetables that aren’t achievable in cold climates by â€Å"mixing technology and old school ingenuity to create an energy efficient winter farm†. (Gunderson) Help and start up from local governments with ideas like deep winter greenhouses and urban farms can aid in the reduction of food insecurity in Milwaukee and other urban areas throughout the United States. All in all, food insecurity is a huge issue in The United States. Many areas are more impacted by the dangerous effects of food insecurity than others. There are multiple reasons for this disproportion of food security between states, including geographic location and economic status. This is of huge concern due to the health risks, environmental injustice, and increased damages to our planet revolving around food insecurity and those who don’t have access to nutritional foods. Solutions vary and are possible with action from local governments, urban gardening, and new technology.

Wednesday, May 6, 2020

Aristotle s Theory Of Friendship - 1415 Words

â€Å"No one would choose a friendless existence on condition of having all the other things in the world (Aristotle).† Humans are social beings, social beyond any other creature in the world. Human interaction is a must for survival. It is in our nature. Aristotle understood this, he even had his own analysis of friendship. In the Nicomachean Ethics written by Aristotle, books VIII and IX are based off of friendship. Today, the definition of a friend is, â€Å"A person with whom one has a bond of mutual affection, typically one exclusive of sexual or family relations (Oxford Dictionary).† To Aristotle, friendship is much more than this. In this research paper, I will evaluate whether or not Aristotle’s analysis of friendship is applicable to the†¦show more content†¦Aristotle is known for categorizing many of his philosophies, and friendship is one of them. Friendship is categorized into three categories: friendships of utility, friendships of pleasure, and friendships of the good. These categories all describe the types of friends you will or have experienced in your life. Some friends necessary, and others not so much. The first category is friendships of utility. In this type of friendship, both or one of people in the relationship benefit each other. Aristotle describes these friends as shallow, easily dissolved, or for the old. People of older age are a perfect example of this because at an old age, people are at a time where they need to depend on benefits over pleasure. These types of friendships are established with no regard to the other person. They are established only to benefit each other. This type of friend can also be described as an acquaintance. The friends of utility greet each other and conduct in small talk. But, when it comes down to being an actual friend, there is no relationship. This type of relationship is easily broken. When one person does not benefit the other or something in somebody’s life changes, there will be no need for you two to stay in each other’s lives. For example, say you visit the same tutor every week. However, you meet a new tutor who has cheaper prices and betterShow MoreRelatedHistorical Events That Took Place During The Classical Period1458 Words   |  6 PagesWorld Literature I Historically Significant Influences of Aristotle During the Classical Period, 500-232 BCE, Greece was at the peak of its political and cultural achievement. This was also a time of war, most noteworthy being the vast empire created by Alexander the Great. In a period containing such an immense amount of historical significance there is no doubting that it had influenced the people born. Notorious philosopher Aristotle is no exception, contributing a great deal to the fields ofRead MoreAristotle : Aristotle And The Moral Values Of Aristotle1725 Words   |  7 PagesAristotle; born in 384 BCE, in Stagira, Chalcidice, Greece, was a philosopher and a great scientist during the ancient Greek era. His range of vast knowledge included the majority of both art and science which are biology, botany, chemistry, ethics, metaphysics, history, logic, philosophy of science, rhetoric, philosophy of the mind, poetics, psychology, physics, zoology and political theory. Aristotle’s understanding of moral virtues is that it stands between th e great divide of a set of characteristicsRead MoreFootball And Aristotle s Philosophy Of Friendship880 Words   |  4 Pages Friendships are a main aspect of what we seek for in life, for Aristotle says that â€Å"without friends, no one would choose to live,† (Football and Aristotle s Philosophy of Friendship, Pg 32). Through excerpts from Gallagher’s â€Å"Football and Aristotle s Philosophy of Friendship†, McMahon’s â€Å"Seinfeld Subjectivity, and Sartre,† Condella’s â€Å"Why can’t we be virtual friends,† and finally Thalos’ â€Å"Why I am not a friend,† we can determine the reasons why we hold friendships so dearly to us. In Gallagher’sRead MoreThe Good Life Defined By Aristotle1471 Words   |  6 PagesThe good life defined by Aristotle in Nicomachean Ethics is a feasible goal that all humans should be able to aim for but restrictions make it impossible for all citizens of ancient Greece to achieve it which foreshadows the gender and racial stereotypes that can be seen in our culture today. Aristotle questions this claim by having an inner debate with himself in the process, he creates many theories, but he clarifies what he determines to be the good life by saying, †Our present discussion doesRead MoreAristotles Contributions to the World: An Analysis1368 Words   |  5 Pagesï » ¿Aristotle Aristotle Introduction If liberty and equality, as is thought by some are chiefly to be found in democracy, they will be best attained when all persons alike share in the government to the utmost. Law is order, and good law is good order. Man is by nature a political animal. ~Aristotle Philosophers, historians, scientists, politicians and other professionals across many disciplines consider Aristotle to be one of the greatest and prolific figures of the civilization of AncientRead MoreAristotle s Theory Of Virtue Ethics2060 Words   |  9 PagesWhy does Aristotle think friendship is a good? Is he right? Aristotle outlined a guide to ethics that sought, first and foremost, a degree of applicability that does not falter in its representations of humankind. Perhaps this is the reason that Aristotle plays close attention to one of humankinds most treasured and hard-wearing concepts - friendship. It would be fair to say that friendship has cemented a position as one of the most fundamental constituents that contribute to the phenomenon of dailyRead MoreAristotle s Symposium : The Nicomachean Ethics1934 Words   |  8 Pagespart because Aristotle closes The Ethics by saying that his ethical inquiry has arranged the foundation for an inquiry into political questions. (Reeve. Page 194.) As such, Aristotle regarded ethics and politics as two separate but related fields, giving way to the idea that ethics surveys the good of the individual, while politics examines the good of the city-state (polis), but also that the good of the individual is secondary to the good of the city-state. Friendship Aristotle devotes two ofRead MoreAristotle s Influence On Modern Society1435 Words   |  6 Pagesinfluential person in the pre-modern age in World History is Aristotle. Aristotle was a Greek philosopher, a student of Plato and teacher of Alexander the Great. He wrote on many different subjects, including physics, poetry, theater, music, logic, rhetoric, politics, government, ethics, biology and even zoology. Aristotle was one of the most important philosophers in Western thought, and was one of the first to systematize philosophy and science. Aristotle questioned the nature of the world and of human beliefRead MoreThe Is A Philosophical Theme Taught By Epicurus1306 Words   |  6 Pagestaught them, after that he became known as the â€Å"philosophy of the Garden.† The wisdom theory, epicureanism, is a form of the hedonism theory that describes different types of pleasure, different types of desires, the virtues, the importance of friendship, and death. Epicureanism is a philosophical theory that is a form of hedonism. Epicurus once said, â€Å"That the only thing that is intrinsically valuable is one s own pleasure; anything else that has value is valuable merely as a means to securingRead MoreAristotle s Realism Philosophy And Philosophy1590 Words   |  7 PagesRealism is an educational philosophy; furthermore it is a teaching that stresses knowledge that develops from one s own senses.in my opinion this is great idea for educational philosphy, because it shows that sense deveolpement is the realest possible learning to have. Under this philosophy the idea exists that there is a real world not constructed by human minds, that can be known by one s own mind. It is through experiencing the world around everyone in which one learns the guiding principles and

Financial Statements of Cherry Ltd Samples †MyAssignmenthelp.com

Question: Discuss about the Financial Statements of Cherry Ltd. Answer: Reporting of the cherry picker acquired from Sweets Ltd. The given company Cherry Ltd. has a number of subsidiaries and is a large organization. The asset in the form of cherry picker has been reported at the cost of $ 80000 however the same was given to the company by another company named Sweets Limited when the operations of the company were closed last year. The management now wants to know as to why the same has been reported at $ 80000. As per the qualitative characteristics of financial statements, Para 53, an asset can only be recognised in the balance sheet only when it is having future economic benefit to the entity, the entity has control over it and directly or indirectly and it will lead to the flow of cash and cash equivalents(Alexander, 2016). It should also be a productive asset in the normal course of operations of the business. In the given case, the company has not acquired the given cherry picker in the normal course of operation, it was acquired from the other company when it was closing down the operations. Generally, such an asset which is acquired from a different company when the same is closing down its operations, then the same should be recorded at cost or the fair value of the asset at which the same was transferred to the transferee company by the transferor company(Boccia Leonardi, 2016). It can also be reported as the single asset in the form of the brand or goodwill in case of the busines s combination as is stated in the AASB 3, Para 13, which deals on accounting for business combinations. On the acquisition date, the acquirer will access the business conditions and recognise the identifiable assets and liabilities as per the contractual terms with the transferee of the assets and liabilities and then make the classification based on accounting policies and other pertinent conditions. It should either be reported at the fair value or the proportionate amount at which the acquisition of the total business was being made. This is being mentioned in Para 19 of AASB 3(Belton, 2017). With respect to the disclosure requirements in the financial statements, the acquisition of the assets from a different company should be reported in the current accounting period including the terms of the acquisition. Furthermore, it should also disclose all the relevant facts of the acquisition which enables the users of the financial statements to take decisions and understands the effect of the acquisition at multiple places in the financial statements(Choy, 2018). IN the given scenario, it needs to be assessed by the management and a proper report needs to be submitted to the senior management which will have the detailed calculation on the acquisition values of the asset. How the same is being reported at $ 80000, whether the same is the cost or the fair value of the asset as on the date of the acquisition or it is just the consideration for the asset which is being paid to Sweets limited(Chron, 2017). Furthermore, it also needs to be assessed whether the asset is to be revalued based on the business conditions or it will be reported at $ 80000. It has not been mentioned in the question that Sweets limited was one of its subsidiaries or any other company not having associated with the parent company Cherry Limited. In case Sweet Limited is a subsidiary of Cherry Limited, the cherry picker can be reported as income from discontinued operations rather than reporting of the same as an asset in the books. This is also been covered in AASB 101, Pa ra 15 and 16 which deals with Presentation of the Financial Statements(Dichev, 2017). Reporting of the ICSA award for which investment was made in staff development In the given case, the company made a huge investment in the development of its staff in order to win an award named International Customer Service Award which would have bought great and bid deals to the company. The decision was taken 2 years back by the company and now the question raised by the management is why the ICSA Award is not appearing in Balance sheet and is not being reported in the financial statements(Erik Jan, 2017). As per the accounting standards, asset can only be recorded in the books of accounts and the balance sheet when certain economic benefit is expected to be arising out of it and consideration has been paid and it is within the control of the entity. The other significant condition is that the same should be reliably measured and the asset must possess a cost. This is as per SAC 3, Qualitative characteristics of Financial Information(Dumay Baard, 2017). In the given case, the company has not incurred any cost directly for earning the award, the cost has been expended on training of the individuals rather than earning the award. Furthermore, the award in itself does not qualify to be recognised as an asset in the balance sheet on the virtue of its own as it does not entail any economic benefit for the business on its own. It is rather the impact of the award that helps the business in earning the big contracts and great deals(Jefferson, 2017). As per the accounting standards, internally developed intangible assets with a fixed life or duration, can be reported in the financial statements, provided it has economic benefits in the future and the company has done research and development on the same and any new asset has been developed in the process. But in the given case, such a thing cannot be established directly as the investment has been made in the training and development of the employees of the company and the same is generally charged to profit and loss account of the company as the training and development expenses or the employee welfare expenses. AASB 101 also talks about offsetting of the assets and liabilities and the incomes and the expenses which is not allowed in the normal course of the business and the company should report the assets and liabilities separately and uniquely(Flix, 2017). Thus, in the given case, it can be concluded that the company would not be able to reliably measure the award which is being given to the company in lieu of the efforts and training and development of its workforce. It is thus, free of cost to the company. Moreover, the probable economic benefits in the future do not directly accrue from the award and hence it does not qualify the definition of the asset. The expense which has been incurred by the company to invest heavily in the development of the staff satisfies the definition of the revenue expenditure rather than the capital expenditure and therefore, it should be charged off in profit and loss account rather than finding a place in the balance sheet(Goldmann, 2016). This also justifies the fact that the contention of the senior management of Cherry Limited that the ISCA Award is one of the biggest assets of the company and thereby should be reported in the financial statements is also wrong and the reporting is correctly done(Go oley, 2016). Reporting of the Assets at fair value rather than cost In the given case, the company has given a note in the financial statements that assets are being reported at cost currently in the financial statements. The auditors of the company have mentioned that the assets should be reported at fair value in the financials rather than the cost in order to have better presentation and reporting and in order to meet the framework of Accounting Standards Board but the company has a view that reporting of assets at cost better meets the qualitative characteristics of the good financial information for the end users(Visinescu, et al., 2017). As per the SAC 3 on Qualitative characteristics of Financial information, para 16-26 talks on the reliability of the financial information, which is ensured by reporting the values of the assets in the best possible manner. AASB 13 dealing with Fair value measurement and AASB 116 dealing in property, plant and equipment talks on the recognition of the assets in the financial statements(Tysiac, 2017). It states that the Property, Plant and Equipment should be recognised as an asset when it is having probable economic benefit in the future and it will flow to the entity and that its cost can be measured reliably. All the initial costs which help the asset to bring to bring to the workable condition such that the economic benefits can be derived out of it like the transportation expenses, installation expenses should all be capitalised with the value of the assets initially(Sithole, et al., 2017). All the assets then need to be assessed for impairment periodically as and when the situat ion arises as per AASB 136 which deals with impairment on assets. IN terms of the subsequent costs that are being incurred on the asset the same needs to be charged to profit and loss account unless a major repair work has been done on the asset, which will help in improving the life of the assets or will increase the economic benefits derived out of it. With respect to final recognition in the financial statements at the year end, the assets particularly the property plant and equipment needs to be recognised at cost in the Balance sheet less the accumulated depreciation and the impairment costs. This has been explained in Para 30 of AASB 116. For a non-profit making entity, all such assets are required to be valued at the fair value, as on the date of acquisition, irrespective of whether it has been acquired at no cost or at a nominal cost(Saeidi, 2012). These costs will include the initial cost of purchase, the cost directly attributable to it and the cost of dismantling and reor ganising the assets to its workable condition. The examples of costs directly attributable include the cost of the site preparation, handling and delivery costs, installation and assembling costs, professional fees, etc. The above concept of measurement of the value of the asset at cost needs to be applied to the assets like land, building, plant and machinery, inventories, etc. However, in case of the financial assets and all the other non-financial assets, the valuation should be done as per the fair valuation approach(Knechel Salterio, 2016). The use of fair value comes when an asset is being acquired or being sold to a different entity. In such a circumstance, the asset should always be valued at the fair value. Fair value is the rational estimate of the value of the asset or liability which it would fetch or has to be incurred respectively when being sold in the market. It should be measured without any biasness at the arms length price in case of related parties. It takes into account factors like distribution costs, production cost, replacement cost, risks in the market and others factors like cost of capital and return on capital(Meroo-Cerdn, et al., 2017). IT is one of the standard concepts being used in accounting particularly in the case of mergers and acquisitions and reporting of the derivative assets. This concept takes into account the abilit y of one market participant to generate the maximum economic benefit out of the assets best and highest use by selling it to another market participant who will be deriving the best benefit out of it by using the asset at its highest use. The highest and best possible use can only be applied in case the asset satisfies 3 conditions namely physical possibility, financially feasibility and legal permissibility. As per Para 34 of AASB 13, Fair value measurement assumes that financial as well as the non-financial assets or the entitys own equity instrument , whatever it may be, is being transferred to the market participant, on the measurement date(Piesse, 2017). One other type of asset and liabilities which needs to be valued at fair value in the financial statements is when the assets and liabilities are being exchanged in an exchange transaction. In such a scenario, the fair value of the asset or liability is being measured and then paid (for liability) or received (to sell the asset). Normally, such transactions do not happen at the original cost value at which the asset was procured. While using the fair valuation techniques, it should be kept in mind that the correct rate of discounting is being used and the assets and liabilities are not unnecessarily inflated while valuation. All the assumptions and estimates being made while such a valuation must be clearly stated in the financial statements. Thus, it can be concluded from the above discussion that it is not necessary that all the assets needs to be valued as cost or all the assets needs to be valued at the fair values, it should first be seen as to what is the nature of the asset (financial, non-financial, tangible, intangible, etc.) and also the nature of the transaction (exchange transaction or transaction in the normal course of business or acquisition of the asset) and then the decision needs to be taken as to whether it should be valued at fair value or the cost. Appropriate disclosures must be given in this regard. References Alexander, F., 2016. The Changing Face of Accountability. The Journal of Higher Education, 71(4), pp. 411-431. Belton, P., 2017. Competitive Strategy: Creating and Sustaining Superior Performance. London: Macat International ltd. Boccia, F. Leonardi, R., 2016. The Challenge of the Digital Economy. Markets, Taxation and Appropriate Economic Models, pp. 1-16. Choy, Y. K., 2018. Cost-benefit Analysis, Values, Wellbeing and Ethics: An Indigenous Worldview Analysis. Ecological Economics, p. 145. Chron, 2017. five-common-features-internal-control-system-business. [Online] Available at: https://smallbusiness.chron.com/five-common-features-internal-control-system-business-430.html[Accessed 07 december 2017]. Dichev, I., 2017. On the conceptual foundations of financial reporting. Accounting and Business Research, 47(6), pp. 617-632. Dumay, J. Baard, V., 2017. An introduction to interventionist research in accounting.. The Routledge Companion to Qualitative Accounting Research Methods, p. 265. Erik, H. Jan, B., 2017. Supply chain management and activity-based costing: Current status and directions for the future. International Journal of Physical Distribution Logistics Management, 47(8), pp. 712-735. Flix, M., 2017. A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies. MASTER THESIS, pp. 1-69. Goldmann, K., 2016. Financial Liquidity and Profitability Management in Practice of Polish Business. Financial Environment and Business Development, Volume 4, pp. 103-112. Gooley, J., 2016. Principles of Australian Contract Law. Australia: Lexis Nexis. Jefferson, M., 2017. Energy, Complexity and Wealth Maximization, R. Ayres. Springer, Switzerland. Technological Forecasting and Social Change, pp. 353-354. Knechel, W. Salterio, S., 2016. Auditing:Assurance and Risk. fourth ed. New York: Routledge. Meroo-Cerdn, A., Lopez-Nicolas, C. Molina-Castillo, F., 2017. Risk aversion, innovation and performance in family firms. Economics of Innovation and new technology, pp. 1-15. Piesse, E., 2017. Mobile phones and Siri-style assistants a growing threat to online security, s.l.: s.n. Saeidi, F., 2012. Audit expectations gap and corporate fraud: Empirical evidence from Iran. African Journal of Business Management, 6(23), pp. 7031-41. Sithole, S., Chandler, P., Abeysekera, I. Paas, F., 2017. Benefits of guided self-management of attention on learning accounting. Journal of Educational Psychology, 109(2), p. 220. Tysiac, K., 2017. Rulemaking gives auditors a chance to provide more insight. Journal of Accountancy. Visinescu, L., Jones, M. Sidorova, A., 2017. Improving Decision Quality: The Role of Business Intelligence. Journal of Computer Information Systems, 57(1), pp. 58-66.