Tuesday, November 26, 2019
Berninis David in Comparison to Michelangelos David essays
Berninis David in Comparison to Michelangelos David essays Bernini and Michelangelo were two artists that sculpted versions of David. Several differences spring to mind when comparing Berninis sculpture of David with Michelangelos. Those would be the period in which they were sculpted, the size of the statues and especially the moment in time that was chosen. In the next few paragraphs I am prepared to elaborate on these differences. The most obvious difference I believe would be the moment in time that both artists chose to represent in carving their Davids. Berninis David seems to be right in the middle of the battle. He is in the process of using his sling in order to defeat the horrible Goliath. The muscles in his legs are very tight as he is stepping forward. His arms and chest seem to be tensed as if he is in the process of gathering momentum in order to issue a powerful blow with the rock that is about to be hurled from his sling. Also the activity of slinging the stone seems to be pulling Davids robe from his body but Bernini chose to capture this action before he is actually exposing any nudity. This statue was carved during the Baroque Era and is typical of this era because it depicts the subject in motion. This busy work of art certainly represents action in every way. At the time this statue was carved it also gave a new way of looking at space. It seems as if David has actually left his own des ignated area and has sort of spilled over into a space not his own. And lets not forget about how this particular David gives you a concept of specific time which is something else introduced by artists in the Baroque Era. There is no question in your mind that he is in the middle of a rigorous battle. Another interesting thing about Berninis sculpture is that he actually carved it to be life-sized. I think that this helps idealize the realism that was so important to this era in art. In contrast to Berninis David is Michelan ...
Friday, November 22, 2019
Pope Benedict II
Pope Benedict II Pope Benedict II was known for: His extensive knowledge ofà Scripture. Benedict was also known to have a fine singing voice. Occupations: PopeSaint Places of Residence and Influence: Italy Important Dates: Confirmed as Pope:à June 26, 684Died:à , 685 About Pope Benedict II: Benedict was Roman, and at an early age he was sent to the schola cantorum, where he became extremely knowledgeable in Scripture.à As a priest he was humble, generous, and good to the poor. He also became known for his singing. Benedict was elected pope shortly after the death of Leo II in June of 683, but it took more than eleven months for his election to be confirmed by Emperor Constantine Pogonatus. The delay inspired him to get the emperor to sign a decree putting an end to the requirement of an emperors confirmation. In spite of this decree,à future popes wouldà still undergoà an imperialà confirmation process. As pope, Benedict worked to suppress Monothelitism. He restored many churches of Rome, helped the clergy and supported the care of the poor. Benedict died in May of 685. He was succeeded by John V. More Pope Benedict II Resources: Popes BenedictAll about the popes and antipopesà who have gone by the name of Benedict through the Middle Ages and beyond. Pope Benedict II in Print The links below will take you to a site where you can compare prices at booksellers across the web. More in-depth info about the book may be found by clicking on to the books page at one of the online merchants. by Richard P. McBrien by P. G. Maxwell-Stuart Pope Benedict II on the Web Pope St. Benedict IIConcise biography by Horace K. Mann at the Catholic Encyclopedia.St. Benedict IIAdmiring bio at Christs Faithful People. The PapacyChronological List of PopesWhos Who Directories: Chronological Index Geographical Index Index by Profession, Achievement, or Role in Society The text of this document is copyright à ©2014 Melissa Snell. You may download or print this document for personal or school use, as long as the URL below is included. Permission is not granted to reproduce this document on another website. For publication permission, please visit Abouts Reprint Permissions page. The URL for this document is:http://historymedren.about.com/od/bwho/fl/Pope-Benedict-II.htm
Thursday, November 21, 2019
Morality Essay Example | Topics and Well Written Essays - 500 words
Morality - Essay Example Considering that fundamentalist followers of any religion will have a different moral code from those of a liberal bent, it becomes nearly impossible to take dogma as a guideline for morals. Similarly, there have been times in history where certain laws themselves were unethical and even immoral therefore to follow those laws would be unethical and immoral. Therefore, I feel that my own morals come from ethical guidelines that have been given to us by experts in the field who continually update their suggestions based on changing times. That strikes very close to my idea of life since life itself is full of change and this dynamic nature of life is tremendously exciting. While the basic realties of life itself may not alter everyday, the expanding knowledge and greater understanding we have of the world around us brings changes to our lives which make it worth living. Considering the difference between what we knew a few hundred years ago and what we know today, it is not easy to project how our lives will change in a few years let alone a few decades. Yet the coming changes do not scare me in the least for I know that I will keep trying to improve my own condition as well as those who are around me. If I can devote my life to that purpose alone I would think that I have lived a good life and do not need to go far beyond that. I know that I can not change the world and I know that I probably will never be able to create anything which has a lasting affect beyond one or two generations that follow me. However, it is the idea which excites me that if I try hard enough I will be able to make a difference. Even if it is a small difference it should be something which adds to the quality of life rather than something that subtracts. Therefore, as I keep improving my own abilities and seek out ways in which I can make the lives of people
Tuesday, November 19, 2019
Operational Management Issues for Services - Mapping a Service Essay
Operational Management Issues for Services - Mapping a Service Operation - Essay Example This critical investigation requires immediate attention in order to increase aircraft security and also to facilitate passengers up to the maximum extent. During the aircraft landing/chock on and take off the pilot is supposed to ensure all the equipments while making necessary confirmations. On the other hand he should inform the tower management regarding the take-off and landing condition, for instance, atmospheric pressure etc. However, if this job is done by the cabin crew then still the pilot must ensure whether or not the tower heads know about their required activities to be performed. The time allocation for pilotââ¬â¢s aircraft investigation activities is missing. Since he is the one who makes the final decision of taking off the airplane therefore he must be given enough time to check the aircraft while also communicating the required information to the crew members. The job descriptions of office people, tower heads and cabin crew are missing. For instance, they are needed to record the entire turnaround procedure while calculating time and delays. The tower heads are supposed to check flight timings, scheduling of other aircrafts, traffic signals, air plane queuing etc. Research indicates that most flights are delayed due to lack of traffic control (WU, 2003, p.314). Therefore, the role of back-office people becomes even more substantial as they need to ensure the presences of all boarding passengers, cabin crew and related staff members. Furthermore, they have to check their identities and baggage. The cabin service activities are missing which constitute of engineering checks, technical checks, airfreight cargo, information verifications etc. The time for overall turnaround process must be reduced in order to increase efficiency, aircraft performance (Thorne, 2007, p.11) and also to remove time delays. The activity graph is also missing from the turnaround operational process which should
Sunday, November 17, 2019
Slaughter and the Speckled Band Essay Example for Free
Slaughter and the Speckled Band Essay The Two works that I am comparing for this essay are Lamb to the slaughter by Roald Dahl and the Speckled Band by Sir Arthur Conan Doyle. The Speckled band is a stereotypical Sherlock Holmes murder mystery written in 1892 and Lamb to the Slaughter was written some 60 years later by Rhoald Dahl in 1954. We can therefore safely expect their to be many differences in plot and language and some themes, but both share the common themes of murder. Both texts are murder mysteries but there is a single important difference. In TSB we are encouraged to find the solution to the murder by assembling our evidence from the text and drawing conclusions as we see fit. There is, though, a red herring clue included to throw the reader, the most obvious example being the presence and the close association of the Gypsies with Dr Roylott. In LTTS we know who has committed the murder and the details, but the fun is in seeing if she will get caught. Both pieces of text have unusual murder weapons but this is a norm with murder mysteries which continues to this day; the Jonathon Creek series being a popular notable example. The characters in both texts are well worth a mention. In TSB the characters are predictable. The strong, brutal male, Dr Roylott is the murderer and the emphasis is less on who and more on how. I dont think that Sir Arthur Doyle would be allowed to get away with this in either the present day climate or the climate of 1954. Just as Dr Roylott is an obvious murder suspect Helen Stoner is the obvious damsel in distress. The dragged out description of her and her features describe a woman with a figure of thirty but starting to sprout premature grey hair. In TSB the characters are subject to a much longer introduction and time of description. Rhoald Dahl does not do this and hardly describes Mary Maloneys physical appearance at all leaving each individual reader to draw his or her image. The reader though cannot disagree on the mindset of Mary Maloney; she is obsessed with her husband and routines. Even though TSB is written in the first person I think we can still tell more about Mary Maloneys character. Sir Arthur Doyle has not delved too deeply into Dr Watsons thoughts and this is deliberate. The only think that Sir Arthur Doyle concentrates on in Dr Watsons subconscious mind is his admiration of Sherlock Holmes, after all they are the Sherlock Holmes series of books and Dr Watson is only a clever literary narrative tool. In LTTS the characters are less predictable. We know that Sir Arthur Doyle did once try to make his characters actions unpredictable to the extreme by killing off Sherlock Holmes but the pressure of public opinion forced him to resurrect his most famous character. The murderer this time is not the brutal male but the supposedly timid housewife. Notice also that the sex of the murderer has changed. It would be fair to say that this would mirror a change in the opinion of the role of women, there gaining of the vote and there rise to equals of the male sex. The feelings and sympathies we have with the murderers is also worthy of attention. We feel sorry for Mary Maloney up to a point in LTTS because she is six months pregnant and we sympathise with her shock and we recognise that her murder was more of a spur of a moment murder rather than a carefully constructed and well executed murder plot as is the case with DR Roylott. The point where I no longer feel sympathetic was when she laughed at the very end of the text. This displayed a deeper evil that had gone unnoticed before in the text. The feelings we feel for the victims are very different. In TSB we feel sorry for the victim in the text, Helen Stoners sister, who is in the prime of her life and is about to get married. This increases our hatred of Dr Roylott. The victim in LTTS is a man who is leaving his wife who is six months pregnant. His conduct up to the point of his death is rude and arrogant. He uses monosyllabic answers to firmly control his wife. Also when he leaves his wife he is more worried about the effect it may have on his job. We are not too sorry to see him go. The two pieces do have a number of similarities. They both have unusual murder weapons and they both remind us that even respectable, or in the case of Dr Roylott once respectable members of the community can kill, whether that is because of financial or personal reasons. They share common themes such as murder, murder mystery and deceit.
Thursday, November 14, 2019
Change vs. Development Essay -- essays research papers
Change Vs. Development The concepts of change and development come up frequently in the fields of business, technology, education, sociology, psychology, and many other fields. These concepts may appear to be the same, or similar, but they are very different concepts. According to Websterââ¬â¢s Universal College Dictionary, the definition of change is as follows: ââ¬Å"To make different in form; to transform; to exchange for another or others; to give and take reciprocally; to transfer from one to another; to give or get smaller money; to give or get foreign money in exchange for; to remove and replace the coverings or garments of; to become different; to become altered or modified; to become transformed; to transfer between conveyances; to make an exchange; to pass from one phase to another; a replacement or substitution; a transformation or modification; variety or novelty.â⬠The synonyms for the word change, as listed in Rogetââ¬â¢s Desk Thesaurus, are: ââ¬Å"alter, modify, make different, adjust, shift, vary, recast, restyle, remodel, reorganize, reform, revolutionize, transfer, transmute, mutate, transform, turn, convert, metamorphose; exchange, replace, substitute, swap, trade, switch, shift, interchange, shuffle, remove and rep lace; difference, modification, switch, shift, variation, deviation, variety, fluctuation, veering, alteration, conversion, substitution, swapping, reform, reformation, revolution, reorganization, and remodeling.â⬠Rogetââ¬â¢s Desk thesaurus even gives a good d...
Tuesday, November 12, 2019
Great Expectations Thesis Essay
Charles Dickens used Miss Havisham as a symbol of hypothetical imprisonment. Miss Havisham; although not being physically imprisoned as Abel Magwitch, was a strong representation of a mental imprisonment. She was never told to stay locked up in her house rotting away and tormenting herself for years without any human interaction besides that of her step-daughter Estella and eventually Pip. She not only physically imprisons herself but mentally she imprisons her mind into the state of being that all men must suffer, not only trapping herself into an unstable mind set but trapping her daughter as well. First and foremost the obvious physical imprisonment, she stays in her house locked in with her wedding memories: being the ââ¬Å"guilt of the crimeâ⬠. Miss Havisham sits alone in her house staring at these wedding items that any sane women would have ripped up and destroyed in moments. Sheââ¬â¢s just simmering in her despair. Miss Havishamââ¬â¢s heartache is what keeps her in her mansion: the ââ¬Å"guards of the prisonâ⬠. She lays alone because of the pain sheââ¬â¢s feeling. Sheââ¬â¢s unable to escape from the pain and hypothetically ââ¬Å"the guards.â⬠Finally Estella: ââ¬Å"The sentencing of the crime.â⬠Miss Havisham raised Estella to hate men and crush their hearts, in the end Estella crushed Pipââ¬â¢s heart and Miss Havisham couldnââ¬â¢t believe what a monster she had created. Miss Havisham had to deal with the fact that now she was the monstrous heartless man that once broke her heart. Additionally, all of Miss Havishamââ¬â¢s clocks have been stopped at precisely 9:20, she has imprisoned herself in the past in a hypothetical manner. Being that 9:20 was when her fiancà © left her at the altar. Sheââ¬â¢s painfully reminding herself of the moment of her heartbreak. Being stuck in this moment has trapped her emotionally so she can only feel that terrible depression from her heartbreak. In a way sheââ¬â¢s frozen in the past and unwilling to leave: imprisonment. The Satis House: Miss Havishamââ¬â¢s ââ¬Å"prisonâ⬠in a way reflects her feelings. ââ¬Å"Miss Havishamââ¬â¢s house, which was of old brick and dismal, and had a great many iron bars to it. Some of the windows had been walled up; of those that remained, all the lower were rustily barredâ⬠(55). When first presented this description oneââ¬â¢s mind should think of a prison. This description of the house shows being neglected and not cared for, in a way this shows how Miss Havisham must have felt when Compeyson left her at the aisle. Miss Havishamââ¬â¢s feelings then reflect upon the house as a prison. In summation, Miss Havisham is a strong symbol of imprisonment in ââ¬Å"Great Expectationsâ⬠because of the many different physical and emotional imprisonments sheââ¬â¢s gone through in her life. Miss Havishamââ¬â¢s whole life was a very depressing gloomy mess and she spent much of her life trapped with nowhere to turn. Her dress being burned and set in flames gave her freedom and eventual peace. This being the obvious freedom after imprisonment.
Saturday, November 9, 2019
Harvey Norman
Harvey Norman Holdings Limited Group case study [pic] Tutor: Dr. Mahesh Joshi Group members: JIN CHEN 3350416 MINGFENG CHI 3316768 JINGHAN REN 3365087 TABLE OF CONTENTS Executive summary3 Introduction4 Source of Finance and financial segments4 Industry and competitor analysis5 Key highlights of financial and operational performance5 Highlights and change of financial performance5 Highlight of operational performance5 Change in accounting policies6 Assets ââ¬â PPE and Intangibles6 eased assets and liabilities9 Auditor and auditor report11 Reference13 Executive summary Harvey Norman Holdings Ltd, a public company, is one of the most successful retail companies in Australia. They use a unique franchise model with granting franchises to independent business operators, and there are approximately 700 franchisees in Australia. As a retailer, their products include electrical, bedding, computers & communications, bathrooms & home improvements, furniture, small appliances, carpet & floor ing and lighting.In recent years, the company has begun expanding the international market, and there are an increasing number of Harvey Norman stores in New Zealand, Ireland, Slovenia, Malaysia and Singapore. The aim of this report is to show an overview of Harvey Normanââ¬â¢s business based on the 2011 Annual Report of Harvey Norman. This report will mainly focus on their core business, industry, operating activities, financial performance, PPE & intangible and leased assets & liabilities. Finally, independent auditorââ¬â¢s report will discuss their compliance with the AASB standard.COMAPNY Introduction Being a leader in retail stores of electrical, computer, furniture, entertainment and bedding goods, Harvey Norman was founded in 1982, Australia. At first, it is only a single store which sells electrical goods and appliances; however, the opening has proved to be a great success. With more and more stores open, Harvey Norman changed its operation into superstore format at t he beginning of the 1990s. After that Harvey Norman has been expanding its business globally and keepsincreasing the diversity of its products.In the financial year of 2011, Harvey Norman has gained an after tax net profit of 252. 26 million. And this makes it to be ranked at the 126th position out of 2000 large companies in Australia. (IBIS World, 2011) Source of Finance and financial segments Harvey Norman Holding LTD generally generates its revenue from those four segments below: â⬠¢ Franchisee: with holding 195 franchise stores in Australia, it contributes the largest part to its companyââ¬â¢s sales revenue. This revenue is consisting of the franchise fee and interest of franchise loans.However, due to the downturn of the whole economic environment, the franchisees themselves are struggling to keep their business alive. In my opinion, it is dangerous for Harvey Norman to be too rely on the franchising revenue. â⬠¢ Retail store: excluding the 195 franchise outlets with in Australia, the company is running 96 complexes department by the time of 30 of June 2011, which are 26 more than 2010. â⬠¢ Property: the property income Harvey Norman LTD is mainly coming from the rental of the franchisees and some other outlets who are renting their complex. Other businesses: as a public listed company, Harvey Norman also earns a good amount of revenue from trading its listed securities. Industry and competitor analysis As the main services the company is retailing. The industry it involves would be retailing industry of computer and software, household appliances and furniture. However, as the integrating of online services and strength of Australiandollar, the retailing industry has been very much affected. Even the chairman of Harvey Norman had commented the macro-environment to be challenging and difficult.Fortunately, as introduced above, although retailing has always been the core business activity of the company, it does not constitute the major part of its financial performance. The diversity of business activities leads a multiple option of financial growth. The main competitors of Harvey Norman Holding LTD is the group of J B HI-FI, who has declared a sales revenue from 2. 73Bn to 2. 96Bn as an increase of 8. 3% (P. 2, JB HI-FI annual report 2011), compares to the increase of 9% of Harvey Norman.According to the figure,it seems Harvey Norman is doing better than J B HI-FI, but the business segment for J B HI-FI is much less diversified than Harvey Norman, therefore, J B HI-FI is actually doing better in just viewing the computer and software segment. Key highlights of financial and operational performance â⬠¢ Highlights and change of financial performance There is no significant increase or deduction in terms of financial performance. There is a slightly downturn showing in the franchising sales revenue from 5. 9bn to 5. 08bn contributed by almost the same amount of outlets. Basic earnings per share have increased from 21 . 78c to 23. 75c whilst a decrease of 2c in dividend per share compared with 2010. After closing date of report, the company announced 7 Clive Peters and Rick Hart may close and the rest of 18 stores will be changed into Harvey Norman format. The shutdown of 7 stores is to estimate to incur a charge around $10 million in the financial report of 2012. â⬠¢ Highlight of operational performanceA very significant key operational activity occurs after the reporting date of 2011, which is Harvey Norman, launched its online retail store in the October of 2011. The company has fully confidence in this action and believes it will make a good difference in the financial report of 2012 Change in accounting policies According to Australian Accounting Standards, a few accounting policies have been put out recently but have not yet shown its effect on the report of 2011 will result an impact on 2012. Assets ââ¬â PPE and Intangibles PPE 1. The carrying amount of each class of PPE, at report ing date, of Harvey Norman a. PPEIn accounting system, property, plant and equipment are belong to tangible asset and recorded as non-current asset if they are kept for more than one year or beyond the normal cycle of the entity. According to AASB116, if the cost of an item can be measured reliably and the future benefit will flow to the entity, then the items of property, plant and equipment can be recognized as PPE. b. Each class of PPE It can be seen from the HNââ¬â¢s note 12 that the PPE of HN was classified into: (1) Land and Buildings; (2) Plant and Equipment; (3) Lease make good asset. And the carrying amount of each class of PPE is showed in the below table: Category |Land and buildings | Plant and Equipment ($ââ¬â¢000) |Lease make good asset |Total | | |($ââ¬â¢000) | |($ââ¬â¢000) |($ââ¬â¢000) | |Year | | | | | |2010 |230,595 |206,563 |1,875 |439,033 | |2011 |257,765 |254,714 |500 |512,479 |According to the table, the total amount of PPE was about $512 million in 2011, which was much higher than the amount of 2010 about 73 million. 2. The accounting policies relating to PPE adopted by Harvey Norman. HN used cost model, under the AASB116. 73, to disclose items on PPE that each item was measured at historical costs or deemed costs less accumulated depreciation and accumulated impairment losses. (Statement of Significant Accounting Police 1(d)(v)) The land and buildings were measured at fair value, then less the accumulated depreciation.After that, the impairment loses were recorded when the revaluation was done. Besides, the straight- line method was used to calculate the assetââ¬â¢s depreciation during the estimated useful life. According to AASB116. 73 (e), each class of PPE should disclose a reconciliation of the carrying amount at the beginning and end of the period, and the changes include additions, disposals, impairment and amortization. In the HNââ¬â¢s report, the assetsââ¬â¢ residual values, useful lives and amortization methods were adjusted in the end of financial year.Intangible assets 1. The intangible assets reported by Harvey Norman and their composition and relevance to this companyââ¬â¢s business. Intangible assets are usually treated as non-monetary assets without physical substance. Therefore, they must be separately stated in companyââ¬â¢s financial statement. By following the accounting standard, HNââ¬â¢s intangible assets are classified into three categories: (a) Computer Software; (b) Goodwill; (c) Licence Property; Category |Computer Software ($ââ¬â¢000) |Goodwill |Licence Property |Total | | | | |($ââ¬â¢000) |($ââ¬â¢000) | |Year | |($ââ¬â¢000) | | | |2010 |23,745 |11 |473 |24,229 | |2011 |57,791 |9 |494 |58,294 |HNââ¬â¢s report demonstrated that there was about $58 million in intangible assets in 2011, which showed a huge increase when compared to $24 million in 2010. Besides, it is clearly showed in the table that the Computer Software took the most part of t he intangible asset 2. The accounting policies relating to Intangible Assets adopted by Harvey Norman. All the disclosed intangible assets should comply with the AASB 138. 3/4/9, and the intangible asset which has an infinite useful life cannot be amortized in the annual report, based on AASB138. 107. Furthermore, in accordance with AASB 136. 08, an entity is required to test an intangible asset with an indefinite useful life for impairment by comparing its recoverable amount with its carrying amount annually or there is an indication of impairment. In the annual report, the intangible assets of HN in its annual report consist of two parts: (a) Identifiable intangible assets:Computer Software and Licence Property (which have a finite life and are amortised using the straight-line method over the useful lifes, computer software is no greater than 7. 5 years). (b) Unidentifiable intangible assets: Goodwill which accounts for only a little proportion of its total intangible assets. Goo dwill is not amortised, but it should be tested about impairment on an annual basis). The gains or losses from both two kinds of intangible assets are measured as the difference between the net disposal amount and carrying amount. 3. The items of impaired PPE or Intangible Assets of Harvey Norman According to AASB116, under cost model, the carrying amounts of assets should be reviewed during every financial reporting period to determine whether there is impairment. An impairment gain or loss should be recognized immediately if the carrying amount is lower or higher than the recoverable amount. PPE (a) Impairment of Plant and EquipmentUnder this standard, a review of the recoverable amount of assets resulted in an impairment gain of $968,000. Intangible Assets The computer software has a finite life and is amortised over the useful life, but goodwill has an infinite life, then, it is only subject to impairment test if there is an indication of impairment. (a) Impairment of Computer S oftware Under this standard, a review of the recoverable amount of assets resulted in an impairment loss of $674,000. leased assets and liabilities The lease liabilities consist of finance leases, AASB 117 ââ¬â par 11, and operation leases, AASB 117 ââ¬â par 12.This paper will analyze finance leases first, and then followed by operation leases. Firstly, the detail of the finance leases, numeric disclosure required by AASB117. In 2011 are: [pic] (Annual Report 2011, p104, p105) Secondly, the detail of operating leases, numeric disclosure required by AASB 117. In 2011 are: [pic] (Annual Report 2011, p105) Finance lease receivables are reconciled to amounts receivable in respect of finance leases as follows: [pic] (Annual Report 2011, p77) According to the information illustrated in 2011 Annual report page 63, amounts due from lessees under finance leases are recorded as receivables.Finance lease receivables are primarily recognized at amounts equal to the present value of any unguaranteed residual value expected to accrue at the end of the lease term plus the minimum lease payments receivable. Finance lease payments are apportioned between reduction of the lease receivable over the term of the lease and interest revenue so that it can reflect a constant periodic rate of return on the net investment outstanding in respect of the lease (Annual Report 2011, p63). Leases where the lessor retains substantially all the rewards and risks of ownership of the asset are recognized as operating leases.Initial direct costs incurred in negotiating an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as the lease income. Operating lease payments are classified as an expense in the income statement on a straight-line basis over the lease term (Annual Report 2011, p63). Auditor and auditor report Ernst & Young is the independent auditor which is appointed to Harvey Norman Ltd. They have high reputat ion to satisfy the credible auditor requirements. We can find the auditorââ¬â¢s opinion on page 140 of annual report.According to the content in the auditorââ¬â¢s report and opinion issued by the auditor. This annual report is definitely an unqualified report because the auditor claims in their report that the financial report of Harvey Norman Ltd complies the Corporations Act 2001 and Australian Accounting Standards by giving a true and fair view of the companyââ¬â¢s financial position. The financial report is also in accordance with International Financial Reporting Standards. An unqualified opinion also represents that any differences between management and auditor with accounting matters have been resolved to the auditorââ¬â¢s satisfaction.Conclusion This report states a lot of important information about the business performance of Harvey Norman, which can be compared with competitors and within the retail market. As one of the most successful retail companies in Au stralia, Harvey Normanââ¬â¢s core business include leasing properties, granting franchises to independent business operators who retail all kinds of products for home and office. In the financial year of 2011, Harvey Norman has gained an after tax net profit of 252. 26 million. Its financial statements complied with the accounting standards and the accounting methods were generally discussed.PPE and Intangible assets were also explained to associate with all the related requirements of AASB involving their disclosures. Moreover, the company followed the Corporations Act as well as International Financial Reporting Standards, and disclosed all the information required, which can be proved by unqualified auditor report issued by Ernst& Young. All the information given by 2011 Annual report can be relied by public to make decision on general purpose. Reference Harvey Norman Holdings Ltd, IBIS World (2011) Harvey Norman Holdings Ltd-Premium Company Report Australia, viewed 20 August 2012,J B HIFI, J B HIFI (2011) J B HIFI ANNUAL REPORT 2011 P. 2, viewed 20 August 2012, < http://www. jbhifi. com. au/documents/reports/110_2011-09-09_4-04-34. pdf> Harvey Norman Holdings Limited, Harvey Norman Holdings Limited Australian Packaging Covenant Action Plan 2010 ââ¬â 2015 Revised March 2012, viewed 23 August 2012, Harvey Norman Holdings Limited, Company Profile, viewed 23 August 2012, Australian Standard Aboard, AASB 116, 117, 136, 138 2011 Accounting standards, viewed 23 August 2012, Harvey Norman Holdings Limited, Annual report 2011, p63, p77, p104, p105, viewed 22 August 2012,
Thursday, November 7, 2019
Panic Disorder essays
Panic Disorder essays Imagine that you are sitting alone in your room. It is quiet, and you are calmly reading a book. Suddenly someone comes up behind you and yells Hey!! You become startled and frightened. A surge of adrenaline overcomes your body. Your heart begins to race, your legs to tremble, you have butterflies in your stomach. After a moment, those effects have passed, and your body feels normal once again. These are the same symptoms you may suffer from if you are afflicted with Panic Disorder. In the case of Panic Disorder however, these feelings of distress can be experienced frequently, even when there is no situation presented to warrant them. Panic Disorder is a form of Anxiety Disorder, and is suffered by up to 2.4 million Americans each year. It is classified by those who suffer from frequent and unprovoked panic attacks, along with feelings of anxiety about when and where the next attack will take place. (www.nimh.nih.gov) Signs of this disorder usually begin at the end of adolescence, ages 18-24. They can be due to hereditary factors, or stress. Although it is undetermined why, women are twice as likely to develop the disorder. (http://panicdisorder.about.com) Although panic attacks can be a normal thing, and most people will experience a panic attack at some point throughout their lives, when they become frequent it is often a sign for concern. When panic attacks turn into panic disorder, it becomes a life altering condition. Because of the debilitating nature of such attacks, sufferers are often times left unable to cope with the most routine situations. Panic attacks provoke very intense feelings of distress in those who suffer from them. People describe a variety of very disturbing symptoms when experiencing such an episode. Many experience the feeling of impending death, and feelings that there surroundings are surreal. Physical symptoms include a significantly increased heartbeat, s...
Tuesday, November 5, 2019
Star Wars Day! 4 Great Grammatical Mistakes from Hollywood
Star Wars Day! 4 Great Grammatical Mistakes from Hollywood Star Wars Day! 4 Great Grammatical Mistakes from Hollywood To celebrate Star Wars Day ââ¬â slogan, ââ¬Å"May the 4th Be With Youâ⬠ââ¬â weââ¬â¢re delving into the murky world of Hollywood movies. And while Tinsel Town might be a ââ¬Å"Dream Factoryâ⬠where fantasies are brought to life, it hasnââ¬â¢t always been a good grammatical role model. For exampleâ⬠¦ 1. Eight Legged Freaks Punctuation is often the first thing to go in a movie poster. Examples include the comma-less Burn Hollywood Burn and the missing question mark at the end of Who Framed Roger Rabbit. However, more worrying is the hyphen absent from Eight Legged Freaks. Maybe the spider dislodged the hyphen with its foot? (Warner Bros. Pictures) If this was a movie about giant spiders, as the poster suggests, the title should be ââ¬Å"Eight-Legged Freaks.â⬠But it isnââ¬â¢t, so we can only assume itââ¬â¢s about eight freaky people instead. The Pogues, maybe. 2. Honey, I Shrunk the Kids The more you think about it, the weirder ââ¬Å"shrunkâ⬠sounds. (Walt Disney Pictures) Weââ¬â¢ll give Honey, I Shrunk the Kids credit for knowing how a comma works. But this title still falls short. This is because ââ¬Å"shrunkâ⬠is the past participle of ââ¬Å"shrink,â⬠while the simple past tense is ââ¬Å"shrank.â⬠As such, it should be called either Honey, I Shrank the Kids or Honey, Iââ¬â¢ve Shrunk the Kids. In protest, we refuse to acknowledge Rick Moranis in any other role until this has been fixed. 3. Into the Wild While thereââ¬â¢s nothing ungrammatical about the title of Into the Wild, the poster does feature the cryptic statement ââ¬Å"Screenplay and Directed by Sean Penn.â⬠What could this mean? ââ¬Å"Hey guys, Iââ¬â¢m just busy screenplaying this screenplay.â⬠(River Road Entertainment) ââ¬Å"Screenplayâ⬠is a noun, so ââ¬Å"Screenplay by Sean Pennâ⬠would simply mean Sean Penn wrote the screenplay. And ââ¬Å"directedâ⬠is a verb, so ââ¬Å"Directed by Sean Pennâ⬠would be easy enough to understand. But put these together and weââ¬â¢re left with two unfortunate possibilities: Sean Penn thinks ââ¬Å"screenplayâ⬠is a past tense verb. The poster designer didnââ¬â¢t care about grammatical parallelism. Neither option give us a lot of confidence in Hollywoodââ¬â¢s proofreading. 4. Star Wars: The Force Awakens Itââ¬â¢s Star Wars Day, so this list wouldnââ¬â¢t be complete without an appearance from the famous sci-fi franchise. And weââ¬â¢re going to pick on Star Wars: The Force Awakens. This movie is interesting for the lack of commas around ââ¬Å"Lukeâ⬠when they identify Leiaââ¬â¢s brother in the opening text crawl. (Lucasfilm Ltd./Bad Robot Productions) As this article points out, we use parenthetical commas to add non-essential details, such as a name when we already know who a sentence is about. So, if Leia only had one brother, the opening crawl should say: She is desperate to find her brother, Luke, and gain his helpâ⬠¦ The commas here show us that the name is an extra detail: we know who ââ¬Å"her brotherâ⬠is without saying ââ¬Å"Lukeâ⬠because Leia only has one brother. But the crawl in The Force Awakens says: She is desperate to find her brother Luke and gain his helpâ⬠¦ And this opened up the possibilityà that Leia had additional male siblings somewhere! Was J. J. Abrams hinting at something in the future of the Star Wars series? Unfortunately, the answer is ââ¬Å"no.â⬠Despite some excitement on the internet, it was just a punctuation error. But thatââ¬â¢s still a more satisfying twist than the ending of Lost, so maybe we can give J. J. a pass on this one.
Sunday, November 3, 2019
Strategic Management Assignment Essay Example | Topics and Well Written Essays - 250 words
Strategic Management Assignment - Essay Example What this study found was that firms in the restaurant industry varied in their responses to such outside pressure depending on their levels of susceptibility or vulnerabilities based on multi-theoretic models. The findings provide important lesson for strategic management on how to respond to such external pressures for organizational change. Special interest groups (SIG) are not entirely new but they are becoming more activist in their demands to get what they want. Companies cannot avoid their influence as they are forced to respond in order to preserve legitimacy, goodwill and public image. The first theory is institutional perspective in which business firms are pressed to conform to certain norms depending on their degree of visibility. The next, resource-dependence theory, organizations can be particularly vulnerable to pressure if they are dependent on vital external inputs and are therefore more likely to make certain accommodations or concessions to outside demands as they are afraid of disruptions in resource or input inflows. The third resource-based theory looks at the firms internal capabilities in how it can predictably respond to such outside pressures. Those firms with dynamic capabilities are better able to resist such pressure as they can efficiently and quickly alter their ways of competing through innovative skills. The flexibility allows them more rapid responses. The last theory is organizational cognition in which firms are considered interpretive systems based on their top managers sense of urgency and
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