Tuesday, May 26, 2020

The Foolproof Cheap Term Paper Writing Service Strategy

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Friday, May 15, 2020

A Brief Lok at Belgian Chocolate - 2766 Words

Belgian Chocolates Despite the fact that chocolate is not rated among the major products that are exported by the nation of Belgium, it must be noted that Belgium is second on the log among the world’s largest exporters of chocolate. The top exporter of chocolate is Germany (Abraham et al, 2012). Furthermore, Belgium is not only ranked among the most significant exporters of chocolate, rather is rated seventh among the nations consuming the highest quantities of chocolate after the UK, Norway, Finland, Switzerland, Denmark and Germany. It has also been submitted that chocolate is among the primary products traditionally linked to Belgium. The nation of Belgium is renowned for its chocolate and takes every chance to promote this asset. The nation has a lot to give to the cocoa chain across the world (Elshof, 2012). In addition, Belgians consume large quantities of chocolate. Yet this nation prides itself in the finest chocolate quality given the fact that it is the home to a large number of small chocolate firms, acknowledged across the globe. Most important is the fact that since the last twenty years, different chocolatiers initiated business to manufacture chocolates. A nation could not desire for a better input to its economy than an industry, which proudly employs the term Belgian on its wrappings and outlets for its major products (Elshof, 2012). However, it must be noted that Belgium is not just a marketing tool for packets of chocolates. Barry Callebaut, a Belgian

Wednesday, May 6, 2020

Management Pl Attention Signal - 996 Words

Management Plan Attention Signal: (What attention signal(s) will you use? A variety is recommended). I will use a â€Å"1-2-3† finger rule; as students get of task and begin raising their voices, I will call out a number and lift the equivalent number of fingers based on the noise level. A three, three fingers, will indicate that the students are disruptive and mostly off-task. I will use proximity to indicate students that I am aware of the fact that they are off-task, and to get them to return to the original task. My thumb will go up as a praise to good behavior. Also, will use a hand waving signal to indicate students that they need to stop their disruptive behavior. I will avoid addressing disruptive behavior verbally to prevent singling out a student; however, if the behavior gets out of hand, a discussion about improving the behavior will follow. I will also apply the â€Å"clap once if you can hear me, clap twice if you can hear me† signal to return attention towards me, and to stop disruptive behavior. On-Task Cues: How will you know when students are on-task? Depending on what the task is, I will identify whether or not students are on-task. If students are working collaboratively, I can expect some chatter; however, if their papers where they should be collecting data are blank, then they are off-task. Hands on, group activities, require students to follow certain steps that can be identifies easily through observation; if I do not see them performing the steps, thenShow MoreRelatedStr 581 Ethics Reflection Paper1378 Words   |  6 Pages | |and maintain the flow throughout the paper |The paper was within the required page numbers + or – 10%. | | |Pls see other comments within the document. | | | | |Mechanics Read MoreU.s. Sarbanes Oxley Act1611 Words   |  7 Pagesaddressed as an important indicator and component for all firms, the uniqueness of Islamic banking brings significant interest in the governance structure of Islamic financial institutions (IFI) since equity participation, risk and profit-and-loss sharing (PLS) principle, the necessity of compliance with Shariah, prohibition of interest â€Å"Riba†, and other features form the fundamentals of its financial regime. Furthermore, additional risks are embedded in Islamic financial instruments, partially related toRead MoreImpooving Employee Performance72019 Words   |  289 PagesEdition Donald L. Kirkpatrick Foreword by Dick Grote American Management Association New York †¢ Atlanta †¢ Brussels †¢ Chicago †¢ Mexico City †¢ San Francisco Shanghai †¢ Tokyo †¢ Toronto †¢ Washington, D.C. Special discounts on bulk quantities of AMACOM books are available to corporations, professional associations, and other organizations. For details, contact Special Sales Department, AMACOM, a division of American Management Association, 1601 Broadway, New York, NY 10019. Tel.: 212-903-8316Read MoreBackground Information : Borton Lawson Engineering1906 Words   |  8 PagesChristopher Borton and Thomas Lawson, overtime; it had grown to be recognized among the ENR Top 500 firms. It has opened offices in all part of Pennsylvania. Throughout its history, Borton-Lawson has experienced tremendous growth, with the firm’s management remaining focused and proud for having being an organically built and sustainably growing business. The firm specializes in the provision of both architectural and engineering design services to all types of customers (Corporate, governments andRead MoreA Critical Analysis Of Efficacy Of Commercial Biofeedback Devices On Motor Recovery1796 Words   |  8 Pagespatients with motor impairments to improve and relearn their motor function for a long time and, also validated of its efficacy in stroke rehabilitation. Recently, commercial gaming devices such as the Nintendo Wii and virtual reality have gained attention as a form of biofeedback in stroke rehabilitation. Biofeedback devices recognize intrinsic physiological feedback from the patient and transforms into extrinsic feedback through visual, auditory and tactile system. Biofeedback may have advantagesRead MoreEssay on Audit Module16640 Words   |  27 Pagesmarketing vice president agrees and predicts revenue and profit growth for at least the next two to three years. In addition to the 2,000 production workers, the company employs 200 salaried administrative employees, including the corporate management staff, warehouse superintendents, and regional sales managers. In addition, the regional units employ 100 warehouse personnel and 120 salespersons. Hourly employees, consisting of the production workers and warehouse personnel, are paid weekly;Read MoreIslamic Banking And Conventional Banking8251 Words   |  34 Pagestolerated if there is an overriding maslahah or public benefit. _ Preventable uncertainty is present in any contract subject to risks in the ordinary course of business – Istisna’ or salam contracts. _ Prohibition of gharar is indirectly a risk management in Islam hence encouraging the exercise of due diligence and avoidance of contracts with high degree of information asymmetry with extreme pay-offs. _ Nonetheless, treating gharar as risk has its consequences i.e. trading of risks therefore is prohibitedRead MoreMerger and Acquisition: Current Issues115629 Words   |  463 Pages Mergers and Acquisitions Current Issues Edited by Greg N. Gregoriou and Karyn L. Neuhauser MERGERS AND ACQUISITIONS Also edited by Greg N. Gregoriou ADVANCES IN RISK MANAGEMENT ASSET ALLOCATION AND INTERNATIONAL INVESTMENTS DIVERSIFICATION AND PORTFOLIO MANAGEMENT OF MUTUAL FUNDS PERFORMANCE OF MUTUAL FUNDS Mergers and Acquisitions Current Issues Edited by GREG N. GREGORIOU and KARYN L. NEUHAUSER Selection and editorial matter  © Greg N. Gregoriou and Karyn L. NeuhauserRead MoreMarket Excellence Of Dhl And The Competitive Advantage It Has Gained Over Its Competitors Essay2655 Words   |  11 Pageswell as construct logistics services. PURPOSE The aim of the thesis is to showcase the market excellence of DHL and the competitive advantage it has gained over its competitors through external and internal factors. THEORITICAL FRAMEWORK 1. The 3 PLs INDUSTRY: The 3PL service is defined as the firm which provide multiple logistic services to customers, preferably theses services are integrated and bundled together by the provider. The third party logistic services are widely popular in all continentsRead MoreDeveloping an Effective and Efficient Tax System in a Developing Economy - a Case Study of Ghana29843 Words   |  120 Pages |45-46 | | 2.4.2 | |Government development agenda |46-55 | |2.5 | |The concept of change management |55 | | 2.5.1 | |The nature of organisational change |55 | | 2.5.2 |

Tuesday, May 5, 2020

Influence Tactics on Padding a Budget Slack - myassignmenthelp.com

Question: Discuss about theInfluence Tactics on Padding a Budget Slack. Answer: Howzit Pty Ltd is the proprietary limited entity that is registered with Australian Securities and Investment Commission. Located in the area of Brisbane, it is involved in the business of running 15 stores retail chain. The main services provided by the company are home ware furnishing products to the entire Greater Brisbane area. The company has extended their business from 1 store to 15 stores over last 5 years. Financial statements Budget for sales and profit Cash flow analysis and GST Analysis for debtors ageing Sales per item Statutory requirement for complying with tax The company is liable for paying 4.75% as payroll tax on total wages, if the amount is more than $ 850,000. Further, it is liable for paying the luxury car tax and FBT (fringe benefit tax). These taxes are applied by Australian Government for reducing the fraudulent activities carried out by the company. Te prescribed rate of tax on luxury car is 33% by Australian government (Ato.gov.au 2016). Identification of compliance requirements and the liabilities under Corporation Act 2001 Companies registered in Australia must comply with the below mentioned regulations as per Corporation Act 2001 The companys capital shall be used in effective manner for paying the liabilities The company is liable to publish the actual records associated with the financial performances to debtors for enabling them to analyse the financial viability of the company. The company shall prepare its financial statements complying with the accounting standards. Financial management software As the current software of the company is not able to provide revenues and expenses analyses and the profit estimation process difficult, the company is required to install better software like MYOB or XERO to manage the finance in better way. MYOB it is the simple software for accounting and generally used by the SMEs. This software is simple and powerful that focuses on the business processes and work flows. It is GST ready and compliant with GST (Curtis 2015). XERO it is the cloud based software and is able to reconcile, send quotes, send invoices, record receipts and create the expenses claims. It is easy to use and enables the user to extend the usefulness of the software from all the possible aspects. It can further be used regardless of the software history (King 2015). Among the above mentioned 2 software, the company shall go for MYOB software as it is cheaper and easy to install as compared to XERO. Principles of accounting Matching principle it is associated with adjusting entries and accrual accounting method. It is the basic guideline in accounting and it directs the company for reporting the expenses in the income statement of the same period in which the revenue is related. It is important for budget preparation as if the cost is not determined the expenses cannot be charged. Account groups it is the grouping or segregating of similar types of accounts into the single group. It helps to differentiate the accounting groups without which the budget cannot be prepared. The reason is that if the income items are included under expenses, it will change the entire budget (Andre, Lam and O'Donnell 2016). Time periods time period is the segregation of accounting into month, quarter or year. Without proper time periods, the budgets cannot be prepared as one periods data will be included in another period. Implication of probity The concept of the term probity is relative and it cannot be defined in managerial and economic framework. The requirement of probity protects community and puts their rights and interests of all the individuals and moreover the group over the individual person. Therefore, while preparing the budgets or revising the budget, it probity must be implied so that the users can analyse the actual financial status of the company. It will protect the users right as they are entitled to know the actual status of the company. Critical initiatives and dates Most suitable time to prepare the next years budget is after previous years budget publication. The reason is that it will give the idea regarding expenses and incomes that can be taken place in next year. The proposal will be as follows The accountants shall make the assumptions on more appropriate basis which in turn will minimize gap among budget and actual amount. It will further alter the unfavourable variance into favourable variance. Budget shall be prepared with new software installed by the company. Recommended items to be included in budget While preparing the budget, the figures of previous year shall be taken into account to prepare the budget realistically. Proper authorization and safety shall be maintained to enhance internal control and reduce exploitation Modified internal control list Through audit trail the accounting records to which the items are associated can be traced. The recommendations for maintaining internal control are as follows Proper authorization shall be there to access the financial records and for modifying or altering the records The financial records shall be reconciled on regular basis to minimize the errors, frauds or misstatements (De Simone, Ege and Stomberg 2014) All transactions shall be properly numbered and dated to have easy access The stocks and inventories shall be physically checked to minimise the fraud or theft Issues in the budget significant issues from budget The margin of sales though increased over the years, the main issue is that the discounts offered by the company are encompassing the additional profit. The time allowed for the debtor payment has an adverse impact on the companys cash flow (Hope and Fraser 2013). Moreover, the increasing interest rate of the bank is adversely impacting the companys financial viability. Variances Actual to budget variance report Reasons for variance It can be seen from the above table that though the actual sales are more as compared to the budget, the actual gross profit of the company is lower as compared to the budget. The main reason behind this is the discount offered by the company to comply with market scenario. Further, the increase in the material cost due to recession made the COGS costlier. The increase in the bank interest rate also enhanced the interest expenses which in turn reduced the net profit. Further, the increases of operating expenses were mainly owing to the unstable and unfavourable economic condition in Australia (Henttu-Aho and Jrvinen 2013). Moreover, the global pressure forced the company to increase the operational activities which in turn increased the overall operating cost. Performances Comparison of financial performance Though the actual sales are more as compared to the budget, the actual gross profit of the company is lower as compared to the budget. The main reason behind this is the discount offered by the company to comply with market scenario. Further, the wages and salaries paid by the company to its employees are considerably high as compared to the industry benchmark of 11% of sales. However, owing to the increase in sales and profit the company was able to make the payment towards debt (Droms and Wright 2015). Further, the reduction of demand has been compensated through advertising for creating awareness among the customers. Therefore, it can be stated that despite of the inflation, company was able to maintain and enhance the profit profit margin through the service quality and brand image. Performance questions raised by CEO The company was able to maintain the profit margin even in the global pressure and economic fluctuations. Further, the offered discounts for enhancing the sales can be crucial fact to cope up with the inflation. However, as per the present scenario the company is financially viable owing to their long term strategic plans that can be the answer regarding the question of CEO on performance. Further, the gross margin of the company for the quarter of 2015 at 42% is comparatively better as compared to the industry average which ranges from 25% to 35%. Therefore, it can be stated that the company is able to adjust with the estimated fall through maintain the gross margin. Average debtor days and effect on cash flow Recommendation For analysing and computing the operational expenses the company shall take into consideration both the present as well as past budgets. Further, the company shall review the budgets and make necessary amendments to meet its short-term objectives. Further, in case of introduction of any new product the company shall review its sales and production budget. Summary review of the process for financial management The management shall analyse the operating cost of business on daily basis to manage it more efficiently. In terms of credit, the company shall reduce the credit period and provide the invoices through automated systems to reduce the error. Further, it shall install the MYOB software and maintain the records in that to improve the process of financial management. Reference Andre, S.M., Lam, M. and O'Donnell, M., 2016. Budgetary Slack: Exploring the Effect of Different Types, Directions, and Repeated Attempts of Influence Tactics on Padding a Budget.Academy of Accounting and Financial Studies Journal,20(3), p.147. Ato.gov.au., 2016.Working out the LCT on an import. [online] Available at: https://www.ato.gov.au/Business/Luxury-car-tax/Working-out-the-LCT-amount/Working-out-the-LCT-on-an-import/ [Accessed 09 Mar. 2018]. Curtis, V., 2015.MYOB Software for Dummies-Australia. John Wiley Sons. De Simone, L., Ege, M.S. and Stomberg, B., 2014. Internal control quality: The role of auditor-provided tax services.The Accounting Review,90(4), pp.1469-1496. Droms, W.G. and Wright, J.O., 2015. Finance and accounting for nonfinancial managers: All the basics you need to know. Basic Books. Henttu-Aho, T. and Jrvinen, J., 2013. A field study of the emerging practice of beyond budgeting in industrial companies: an institutional perspective.European Accounting Review,22(4), pp.765-785. Hope, J. and Fraser, R., 2013.Beyond budgeting: how managers can break free from the annual performance trap. Harvard Business Press. King, A., 2015. Xero soothes auditors on automation.