Emerging Human Resource Management (EHRM) Financial Analysis

Questions: Errand 1: You have been named as the monetary guide of Best City Hotel plc and you are required to educate the executives with respect to the inn on wellsprings of money to subsidize the extra rooms require. A. Distinguish the proper wellsprings of fund accessible for the business for its activities and evaluate the ramifications of various sources. B. Assess the fitting wellsprings of fund for the extension plan of the above lodging. you will have applied a compelling way to deal with study and exploration the different wellspring of fund for the development venture. Undertaking 2: The executives of The City Hotel plc is uncertain about the capital structure of the organization and requests your recommendation about the expense of financing the development. A. Break down the expense of subsidizing the venture utilizing value versus obligation back and suggest your decision. B. Clarify the significance of money related arranging and survey the data requirements for budgetary dynamic and clarify the effect of money on the fiscal report. you will examine the expense of obligation and value as subsidizing sources and apply compelling judgment to suggest your decision Errand 3: Speculation choices are the most significant choices that an organization makes. They submit a significant measure of cash to choices which are probably going to have a huge effect as an organization's mechanical assembly over an extensive stretch of time. A. Talk about the significance planning and break down the spending plans for variety and settle on proper choices for the City Hotel. B. Clarify how you would compute unit cost and settle on estimating choices dependent on proper data at the City Hotel. C. Evaluate the practicality of the lodging extension venture utilizing speculation examination methods. Errand 4: While approaching the finish of a companys money related year, there are various techniques that should be performed to guarantee that the businesss accounts are all together. Over all businesses, the money related strength of an organization is estimated against three significant budget summaries: Income Statements, Statement of Cash Flows and the Statement of Financial Position. A. Talk about the previously mentioned fiscal reports of The City Hotel or some other important organization. B. Select two distinct kinds of organizations (one could be the City Hotel) and look at the arrangements of fiscal summaries. C. Decipher the budget reports utilizing suitable proportions of an open restricted organization and contrast and another. you will have given a suitable structure of the budget summaries. Answer: Presentation: Fund is, considered as the science and craft of overseeing cash. Precise idea of the business money is the key element for business advancement. In the realm of financial matters, money might be, characterized as the backbone of business. Large just as private company requests account for satisfying their necessities to improve fitting wellsprings of fund and their suggestion. Errand 1 A. Nature or the sort of business figures out which sort of systems ought to be applied for raising the money of business. Here a portion of the potential wellsprings of the account is being talked about (Drucker and Bruckenstein, 2013). Source: Classification of sources and assets The bigger associations have the more extensive capacity of utilizing assortment of monetary assets than the littler one. A much presumed organizations more often than not have uncountable investors. A littler business needs to take the monetary help from reserve funds, loved ones. A business may get the required money related help by taking credits give by the banks or from any another budgetary association. Before applying for the credit the bank of the account must know with all the dangers and openings related with the advance. Another method of raising the money might be given by the over draft office (Field, 2012). By meeting some the specific business conditions one can be qualified for getting private and government reserves. Next to all the information on the potential sources business the board requires accurate use of that information. Ideal ramifications of the assets drives a business to its most ideal improvement. For accomplishing an enormous benefit trough the capital which is accessible, it is significant and critical to design the fund precisely in the manner it is required. Development, advancement and interconnections is made more grounded by monetary foundations (Goodman, 2002). Relations between the foundation and the cash head additionally influences in the development of the business. In this way, acknowledgment and comprehension of backhanded and direct money related efficient linkages is significant. B Propelling of another business or the extension of a business faces a similar sort of challenge. It is hard for the business people to locate the outside assets of financing. A large portion of the banks reject to give advance s to the new companies. These days private financial specialists have additionally become especially careful about offering credits to the recently created organizations. So it has gotten hard for the new businesses to have the necessary capital for the underlying development. Picking the correct type of capital and possession and the correct wellspring of capital is similarly significant. Utilization of definite choice while assessing the money related assets will influence the organization for lifetime. (Sutton, 2007) That is the reason before focusing on a particular subsidizing source the business people must consider their choice mindfully. Schoolwork is must for the business visionaries before picking the correct wellspring of account for the organization .Entrepreneurs must comprehend which source is the best for the distinctive period of the organization. They need to discover the method of pulling in the consideration of the financial specialists, so they can get the choice of picking the sources .Before delivering the strategy before the speculators, business visionaries must get arranged consummately. Creating the possibility of the business convincingly is likewise significant. Ascending of assets needs a ton of expertise (Sutton, 2007). With the absence of reserve no organization can succeed. Money is the most significant fixing in the development of the organization, so different wellsprings of assets must be accessible for the organization. Undertaking the development of extension, buying perpetual resources, running of the day by day activities is unimaginable without the help of money. Subsequently, the suitable budgetary hotspots for the extension of the inn are an excessive amount of significant. Undertaking 2 A Investigation of the expense of subsidizing for the development of the inn is exceptionally vital. The Cost of capital which the city inn need to pay of the raising of the store is immense For the extension of the inn the entrepreneurs need to look for the money related assets which will be productive for the business improvement. The choice identifies with the accompanying focuses: Capital planning: cost of capital is urgent for the estimation of the speculation of the organization. Therefore, the choice of the supervisory group ought to be as per the contributing of the capital of city lodging. Monetary structure of the corporate: money related structure is noteworthy for the setting up of the matter of city lodging, in this way the proportions engaged with the budgetary structure ought to be examined by the supervisory crew of city inn. Procedures of financing: money related assets are exceptionally basic and the monetary assets ought to be, gathered from the partners of the organization. The proprietors may use a scope of financing assets. Recourses can be separated into two segments, for example .dept and equity.Dept manages the acquiring of money which must be reimbursed with premium. Then again Equity manages the obtaining of cash from the proprietor of the organization itself. Cost of financing about the itemized structure of the association is critical and the productivity proportions just as the obligation proportions assess the ideal reality. B Capital uses of an association are, arranged by supervisors. Monetary arranging is significant in the field of business the executives. Both the short and long haul field-tested strategy needs an ideal business arranging in any case the association will crumple. Budgetary arranging includes planning of the capital in a huge scope. In the piece of the business arranging chiefs makes their methodologies as indicated by the companys business line (Tracy and Tracy, n.d.). To have a significant field-tested strategy aggregate musings are basic. In the underlying phase of the arranging system every division of a corporate body must be requested their elective field-tested strategies. Crafted by the organizers isn't just anticipating. Work of an organizer is essential in light of the fact that the organizer not just need to focus on the presumable occasions yet in addition on the far-fetched occasions. There are three noteworthy employments of budgetary arranging Guaging of the aggregate of measure of money obtained remotely Setting of suitable focuses on the remuneration plans Assessing the effect of the progressions that may happen due to the money related arranging. Money related plans manages three variables The model of arranging InputIt is worried about associations current budgetary state and it focuses on determining the eventual fate of the association. The arranging model It manages the ramifications of the chiefs estimating of new ventures, financing and benefits. Outputthis part comprises of the announcements identifying with money, as, asset reports and salary explanations. In the budgetary arranging with respect to the development of the city lodging the organizers must focus on the forthcoming changes that may occur in future. It must be remembered that the extension should pick up benefit. Else it will be considered as a colossal misfortune. As monetary arranging is a crucial part in the development of the inn it must be done effectively. Undertaking 3 A. Examine the significance planning and investigate the financial plans for variety and make appropriatedecisions for the City Hotel. Venture choices are the most significant choices for the generous development of the City Hotel. These choices are the significant choices which have extraordinary effect o

Competitive Strategies for Australian Securities Exchange

Question: Talk about the Competitive Strategies for Australian Securities Exchange. Answer: The accompanying table shows the names of the various organizations looked over the gave rundown of enterprises, the businesses from which the organizations have been picked and the procedure which is to be applied to every one of the organizations. Industry Name of Company/Institution Technique Childcare Think Childcare Limited Doormen Generic Strategy The travel industry and travel Marriot Hotel Australia Ansoff Matrix Instruction College of Melbourne Blue Ocean Strategy About Think Childcare Limited: Think Childcare Limited is one of the main Australian firms in the purchaser administrations fragment of the market. Think Childcare Limited is answerable for reclassifying the techniques for directing business in the Consumer Services Industry. The Company is recorded on the Australian Securities Exchange (ASX) and have a significant nearness in the financial exchange also. Instrument Used: Porters Generic Competitive Strategy: The overall situation of any organization inside its particular industry helps discover whether the companys profitability has been above or beneath the normal of the business. The fundamental premise of the better than expected gainfulness over the long haul is practical upper hand. There are two vital sorts of upper hand of a firm, in particular minimal effort and separation. The two fundamental sorts of upper hand alongside the limit of execution which a foundation looks to accomplish prompts three principle nonexclusive techniques for the accomplishment of better than expected execution in a specific industry. The three fundamental procedures for the accomplishment of better than expected execution in an industry is that of cost authority, separation and core interest. In this association it tends to be said that the center technique has two variations specifically cost concentration and separation center (Sumer and Bayraktar 2012). Examination: The cost authority methodology centers around being the ease maker in a specific industry worried for a given level. If there should arise an occurrence of Think Childcare Limited, the organization needs to enhance its items and administrations for carrying significant clients to the overlay and gives clients appropriate motivation to purchase their items. The evaluating of the items additionally should be brought down with the end goal that the fixed expense per unit can be brought down. There ought to likewise be limits and burning through cash on the various types of innovative work. In this way so as to pick up piece of the pie, the association needs to take part in the formation of items which are practical just as best in the market (Taylor 2012). Separation methodology centers around the advancement of one of a kind attributes which clients worth and which they consider to be better or not the same as the rest from a positive perspective. The worth which is included by the uniqueness of the item may permit the organization to request an authentic cost for the equivalent. It is attractive that the association should be more help situated instead of basically being item arranged. There should be an appropriate comprehension of the significant necessities of the clients in contrast with what the client is really purchasing. The organization needs to assemble a feasible separation methodology to endure and construct scale so as to contend better. The organization can likewise team up with the contenders to build the general market size. The spotlight technique is fundamentally fixation on a thin section inside which there is an expect to accomplish cost preferred position or separation. On the off chance that organizations utilize such procedures they better appreciate client steadfastness. It tends to be said that this association needs to construct an enormous client base and this will be useful in diminishing the intensity of purchasers and will likewise advance an opportunity for the organization to smooth out deals. The organization likewise needs to advance its items quick (Baroto, Abdullah and Wan 2012). Ansoff Matrix: Marriot Hotel Australia: Marriott International Inc is world renowned as one of the top housing organizations. It has more than 4,000 properties in excess of eighty nations and domains. The organization has recorded tremendous incomes in the money related years 2014 and 2015. It additionally has a branch in Australia. The technique used to dissect this specific association is the Ansoff Matrix. The lattice involves showcase entrance, item advancement, advertise improvement and enhancement (Tanwar 2013). The Ansoff grid for this specific organization is being appeared as follows: Market Penetration The organization supports a few universal football clubs. This will undoubtedly improve the showcasing and unwaveringness towards the inn. The association likewise focuses on the particular working class clients who are impressive in number. This will undoubtedly add to the client base of the association on the grounds that the white collar class client base is enormous. Extravagance doesn't generally discover numerous takers as middles class necessity (Hussain et al. 2013). There are a few new offers and limits which are offered by the lodging bunch so as to pull in and draw clients of different kinds and classifications to at last assistance encourage the business There have been world renowned shows facilitated which have helped in the lodging development. Item Development There have been situations where helicopters have been utilized to ship visitors from the air terminal to specific inns There have been a few shows for 1 fourteen days with a scope of uncommon proposals in the Marriott Hotels everywhere throughout the world There have been activities to encourage the plates and dishes creation. This has helped a great deal in limiting expenses. Market Development There have been new branches which have been created in a few nations which didn't have Marriott Hotels prior There have been legitimate upkeep of guidelines in the entirety of the various nations and landmasses. Enhancement There has been the advancement of another chain of shops known as Marriott Coffee chain There have been a few joint efforts with the travel industry and travel organizations to encourage business. Blue Ocean Strategy: University of Melbourne: Blue Ocean Strategy is the idea which centers around development. The idea of Blue Ocean technique is the synchronous quest for both minimal effort and separation procedure. It is viewed as a systemized, completely sequenced and replicable procedure. This idea permits associations and organizations to quit considering their rivals truly and rather center around rethinking their own market limits just as key suspicions (Mi 2015). The idea essentially expresses that when the organizations break liberated from the shackles old enough old musings and constraints they discover domains which are unexplored. These unexplored regions are alluded to as Blue Oceans. It is accepted that when a specific association or organization esteems development, they can make jumps in an incentive for both their organizations and clients the same (Borgianni, Cascini and Rotini 2012). The University of Melbourne is a state funded college that centers around research and it is situated in the city of Melbourne in the nation of Australia. It is alluring that college center around the grants which offer significance to understudies from varying backgrounds and from various foundations. There likewise should be practical projects which help in the extension of the understudy base of the college. In the event that understudies from various foundations come to concentrate in the college, it will undoubtedly have different trees in the instructive kind. The strategy of the college ought not concentrate on any kind of separation between the clients and the individuals. Hence the blue sea methodology of the University ought to be an appropriate spotlight on global and culturally diverse educators and understudies just as financially savvy strategies for instructing. References promotion Bibliography: Baroto, M.B., Abdullah, M.M.B. furthermore, Wan, H.L., 2012. Half and half procedure: another technique for serious advantage.International Journal of Business and Management,7(20), p.120. Borgianni, Y., Cascini, G. furthermore, Rotini, F., 2012. Examining the examples of significant worth arranged advancements in blue sea strategy.International Journal of Innovation Science,4(3), pp.123-142. Hussain, S., Khattak, J., Rizwan, A. also, Latif, M.A., 2013. ANSOFF lattice, condition, and development an intuitive triangle.Management and Administrative Sciences Review,2(2), pp.196-206. Kim, W.C. also, Mauborgne, R.A., 2014.Blue sea methodology, extended release: How to make uncontested market space and make the opposition superfluous. Harvard business audit Press. Mi, J., 2015. Blue sea strategy.Wiley Encyclopedia of Management. Salavou, H.E., 2015. Serious methodologies and their day of work to the future.European Business Review,27(1), pp.80-99. Sumer, K. furthermore, Bayraktar, C.A., 2012. Business procedures and holes in Porter's typology: a writing review.Journal of Management Research,4(3), pp.100-119. Tanwar, R., 2013. Watchmen conventional serious strategies.Journal of business and management,15(1), pp.11-17. Taylor, E.C., 2012, January. Serious improvement arranging: utilizing ansoff's lattice with abell's model to educate the vital administration process. InAllied Academies International Conference. Institute of Strategic Management. Proceedings(Vol. 11, No. 1, p. 21). Jordan Whitney Enterprises, Inc. Group, F.M.E., 2013. Ansoff Matrix, Strategy Skills.free-the executives digital book. com.

7 Books About Comics, Their Form, And Why We Love Em So Much

7 Books About Comics, Their Form, And Why We Love Em So Much Whether you’re new to comics or a long-standing fan you might be interested in the enormous number of books about comics out there, whether about the comics form, how it functions, why it works and why it is the perfect way in which to tackle genres such as autobiography. The list below is not exhaustive, but I have chosen six books about comics and one collection that you might find interesting as you start to explore the world of comics studies. I urge you to begin, as I do, with Scott McCloud’s Understanding Comics and then follow from there according to your own particular interests! Happy reading! Scott McCloud â€" Understanding Comics I’m going to start off with Scott McCloud’s Understanding Comics because it is a classic for good reason. McCloud uses the comic form to brilliant effect to pull apart the structure of comics, how they work and why they can be such an effective way to communicate complex ideas and emotions. McCloud takes time to define exactly what could and should be described as a comic and the way in which the form of his text reflects its content helps bring his arguments to life. Read this: if you’d like a fun, visually engaging read that helps you start to pull apart the way in which comics function. Jeet Heer and Kent Worcester â€" A Comics Studies Reader This edited collection of essays, articles and extracts from longer books is a brilliant place to start if you want to read a range of approaches to the construction of comics. Heer and Worcester bring together writings about some of the earliest comics (Rodolphe Topffer) with offerings about more contemporary texts by creators such as Chris Ware. It isn’t confined to texts about comics from the United States either, including sections on Manga, Mexican Comics and European texts. Read this: if you want to read about a range of different approaches to how comics are created and explore a little more about their cultural significance over the past 150 years. Ann Miller â€" Reading Bande Dessinée I have to admit that Francophone comics are my particular favourites and this introduction to the history and study of French comics or bandes dessinées, is excellent. Miller touches on the history of the form, the emergence of comics studies as a field and addresses a number of different theoretical ways in which to address comics as objects of study. Read this: if you’re into French language comics or would like to see the enormous number of ways in which comics can be read, analysed and used to gain insight into specific moments in time. Will Eisner â€" Comics and Sequential Art This book came about as a result of Eisner’s frustration at not being able to find books for his teaching that focused on the theoretical aspects of comics. Many of the essays within began life as articles for The Spirit and he brought them together as a single volume in 1985. It can feel a bit dated in places but its still worth reading. Read this: if you’d like to see what the man who coined the term  Graphic Novel thought about how a comic is put together. Casey Brienza â€" Manga in America: Transnational Publishing and the Domestication of Japanese Comics Brienza’s book is essential reading for anyone at all interested in manga and the way in which the manga industry functions within the United States. Containing insights into the translation, adaptation and marketing of the form Brienza explores how the popularity of manga within America has had an impact on manga globally. Read this: if you enjoy reading manga  in translation or would like to know more about how this specific part of the comics industry in America functions. Thierry Groensteen â€" The System of Comics Warning, this book is not for the faint hearted. Groensteen’s argument is dense and this can be a slow read. However, it is a fascinating look at one explanation for how comics function as a language in their own right. Groensteen’s text is undeniably influential on the field of comics studies and if you’d like to pick apart the form in even greater detail than proposed by Eisner and McCloud, this might be the book for you. Read this: if you fancy delving in greater detail into the world of comics as a language Elisabeth El Refaie â€"  Autobiographical Comics: Life Writing in Pictures The popularity of autobiographical comics is only increasing and as a particular fan of this genre I really enjoyed El Refaie’s exploration of the narrative patterns, conventions and formal aspects of it. El Refaie explores in some detail the ways in which the form of comics is an ideal way in which to tackle complex questions and issues that arise in the creation of an autobiographical text. Read this: if autobio comics are your thing and you want to think a bit more about why they’re just so perfect. If you read and enjoy any of the books about comics I have recommended please let me know in the comments below. Or if you have any favourite books about comics youd like to recommend  then I would love to hear about them! Check out all of our comics coverage here. Sign up to The Stack to receive  Book Riot Comic's best posts, picked for you. Thank you for signing up! Keep an eye on your inbox.

Relationship Between The Us And Indian Communities Of...

The US in the 1830s debated the relationship between the US and Indian communities of North America. The principles calling for equal rights and political democracy of the people in America were in contradiction with the principles the US was initially against. American colonists began to view the vast expanse of lands controlled by Indians as desirable and could now use Indians in a new way: to acquire land for development . As the rapidly growing United States began to move towards the South in the early nineteenth century, white settlers were confronted by the Cherokee, Creek, Choctaw, Chickasaw and Seminole nations, which became an obstacle in the way of their plight to acquire land to grow cotton and crops. In order to effectively†¦show more content†¦This declared Indian Removal as unconstitutional since sovereign nations could not be constrained. Accordingly, the question, â€Å"What is the best explanation for why President Andrew Jackson and the United States conti nued with Indian removal even after the court deemed the forced removal of and interference in the affairs of sovereign nations unconstitutional?† is viable because it analyzes and examines the arguments and describes the principles the US relied on and practiced as one description and assessment of Jacksonian Democracy and thus explains why they were able to continue with Indian Removal. Indian removal was maintained because of the varying points of view between the three parties: President Jackson (Pro-Removal), the Supreme Court and the Indians. This transformed into a quarrel between the President Jackson and the Supreme Court while the Indians and their views were completely and utterly disregarded. The varying points of view brought up contradictions and created tensions that ultimately created a window for Indian Removal. Greed for Land and Power Many Americans advocated Indian removal because of their greedy intentions for power and land. The US took control of Indian land through treaties. At first, these treaties were to maintain peace. However, as time went on, the US started taking advantage of the Indians’ generosity and their greed got worse. Before, it was just a

Essay on Helter Skelter Book Report - 3965 Words

The year was 1969, and in early August seven people were brutally murdered; words like â€Å"Pig,† â€Å"Healter Skelter† and â€Å"Rise† were found printed in blood at the crime scenes. Eventually it is discovered that the perpetrators of these horrific crimes are cult members living on the outskirts of society, led by a man named Charles Manson. But who is Charles Manson? Charles Manson is a monster, certainly, but as a monster he offers us a unique look into the human mind. This semester we have learned about the many different types of people who may engage in individual forms of interpersonal violence. Charles Manson however, provides us the case study of a man whose life revolved around interpersonal violence in all its manifestations. There was†¦show more content†¦Another interesting aspect of the story is the fact that while this book is in a way a history book looking at the past, Bugliosi actually experienced this history and provides his own emotional reactions to what happened. For example, when Bugliosi read Manson’s file to understand who he was about to prosecute he commented, â€Å"I was surprised, in studying Manson’s record, to find no sustained history of violence,† (p. 203). While the reader might disagree with Bugliosi (it seems that instances of armed robbery, homosexual rape and wife beating could be considered a â€Å"sustained history†), these personal reactions to what is going on show the reader that Bugliosi is not merely an author or a historian, but a character in this story who experienced all the madness revolving around Charles Manson first hand. Therefore, while Helter Skelter might be considered very fact-driven it certainly has a heart, and Mr. Bugliosi does an excellent job describing not only exactly how the investigation went, but also how it felt for some of the people involved. Anyone interested in interpersonal violence, the 60s or Charles Manson will certainly have learnt a great deal after finishing this book. As I’ve said previously, the life of Charles Manson revolved around interpersonal violence. From an early age Manson was the victim of child neglect – his mother (Kathleen Maddox) would leave him with neighbors, â€Å"for an hour, then disappear for days or weeks,†Show MoreRelatedThe Rise of Cult Activity Essay1656 Words   |  7 Pageswere to blame. Manson and family lived on a ranch in California. Manson was an avid fan of The Beatles and believed that this rock band spoke to him though their lyrics. 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His hair, todayRead MoreThe Critical Leadership Problem2313 Words   |  10 Pagesfunction and we do that by influence. Leadership is the process of influencing people. This is a fundamental concept found in ADP 6-22 and ADRP 6-22. While influence might be the essence of leadership, it is not the starting point. The unit Call Report indicated that there was a potential problem within the culture of the organization. The ability to communicate appropriately is an essential component for effective leadership. Inappropriate use of communication was one of the 56th HBCT’s majorRead MoreBenjie6743 Words   |  27 Pagesunder revenue-sharing arrangements. Game titles under revenue sharing reached 51.5 percent in 2006. The arrangements mean that Blockbuster pays a smaller purchase fee, but a negotiated percent of the rental fee is paid to the studios [2006 Annual Report]. In 2002, customers spent considerably more on DVD purchases than on rentals—a first for the industry. Retail sales reached $12.26 billion and rentals slipped to $9.92 billion [Peers February 2003]. Feeling the squeeze on rentals, in early 2003Read MoreMultiple Intelligences Seminar and Workshop14464 Words   |  58 PagesMultiple intelligence theory has evolved and been embraced widely. After the publication of FRAMES OF MIND in 1983 (See our Resources), Howard Gardner became a celebrity among many teachers and school administrators. In addition to writing many more books and articles on multiple intelligences theory, Gardner has served as a consultant to a variety of school districts. The multiple intelligences movement now includes publishers, symposiums, Web sites, how-to manuals, educational consultants who considerRead MoreCorporate Social Responsibility10163 Words   |  41 Pagesphysician autonomy and encouraging informed decision making by patients. 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Causes of Global Warming Free Essays

Natural causes of global warming include the release of methane gas from arctic tundra and wetlands, climate change, volcanoes etc. Methane, a greenhouse gas which traps the heat within the earth’s atmosphere, is let out in large quantities in the arctic tundra and wetlands. In case of volcanoes, when a volcano erupts, tons of ash is let out into the atmosphere. We will write a custom essay sample on Causes of Global Warming or any similar topic only for you Order Now Even though nature contributes to global warming, this contribution is very insignificant when compared to human contribution for this hazard. Anthropogenic Causes. Anthropogenic causes for global warming are those which are caused due to human activities. The most prominent cause being man-made pollution. A large part of this pollution can be attributed to the burning of fossil fuels. This includes burning coal to produce electricity as well as burning gasoline to power internal combustion engine vehicles. When these fossil fuels are burnt, they let out carbon dioxide, which is yet another greenhouse gas which traps heat within the atmosphere of the Earth and contributes to global warming. Secondly when the Earth is dug to extract these fossil fuels in the process known as mining, the methane inside the Earth’s crust escapes into the atmosphere and adds to other greenhouse gases such as carbon dioxide. If we start investigating the anthropogenic causes of global warming, we zero in on one of the most important cause of global warming – population. More population means more requirements, which includes food, electricity and transport. In order to fulfill these requirements, more fossil fuels are consumed, which eventually leads to global warming. Humans breathe out carbon dioxide, and with an increasing population, the amount of carbon dioxide humans breathe out also increases and leads to global warming. Even agriculture contributes to global warming, owing to the extensive use of fertilizers, and the dung produced by cattle which is another prominent source of methane. These were just a few of the numerous global warming causes. Many people argue that global warming is a slow process, But they forget that the factors which cause global warming are rapidly rising. The rate at which we are contributing to global warming has rose considerably, and is expected to rise at a faster rate in the future. We have already done enough of damage, and hence it’s high time we understand the global warming causes, we may not live to face the dreaded consequences of global warming, but if we don’t act fast, it will be our future generations who will have to bear the brunt. How to cite Causes of Global Warming, Papers

The Domination of Financial Accounting on Managerial Accounting Information

Article Summary The article by Halbouni and Hassan (2012) that is titled â€Å"The Domination of Financial Accounting on Managerial Accounting Information: An Empirical Investigation in the UAE† is devoted to the topic of the relationship between financial accounting (FA) and managerial accounting (MA).Advertising We will write a custom case study sample on The Domination of Financial Accounting on Managerial Accounting Information specifically for you for only $16.05 $11/page Learn More The authors describe the theoretical debate around this issue to determine the position of their paper. The primary goal of the authors is to explore the relationship between FA and MA as perceived by the UAE accountants. The specifics of the UAE business environment that the authors mentioned include the usage of IFRS and the rapid evolution in an outward-oriented system. The authors review prior literature (the debate over the topic that is described below). The y pay particular attention to the claim of MA dependence and FA dominance. They point out that the results are not positive for MA: its orientation grows short-term, which makes it less suitable for making decisions. The authors also point out that a number of empirical studies found no proof for this claim, but it is still rather persistent. The research of Halbouni and Hassan (2012) includes the results of a 29-question survey based on the study by Joseph et al. and distributed among 126 UAE companies in 2009. The survey was meant to determine the opinion of managerial and financial accountants on the issue of FA dominance; the usable number of questionnaires amounted to 89. Apart from that, the authors analyzed the context of the UAE business to define the influence that it exerts on the development and tendencies in the UAE accounting. They conclude that this context is more favorable towards FA, even though MA is also being developed. The results of the survey indicated that th e majority of the respondents appear to consider MA to be influenced by the requirements set for the FA. They also described earnings per share as the most important information for both internal and external accounting. Apart from that, they show that the influence of external auditors on the business is also significant. The respondents do not consider it to be a negative factor, though. At the same time, 56% of respondents tend to believe that MA is the primary source of managerial decisions. Besides, the majority of respondents (55%) tended to agree that MA fits the needs of management decision-making. The authors point out that the context of UAE (where FA importance is highlighted) could contribute to the perception of FA domination in the UAE. The authors conclude by the suggestion that future research should focus on the mutual influence of the two accounting types.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first pa per with 15% OFF Learn More Main Keywords The main keywords of the topic are, obviously, managerial (management) and financial accounting. The article is intended for a prepared reader, and the authors do not spell out these definitions. According to Heisinger (2008), FA is the type of accounting that focuses on â€Å"providing historical financial information to external users† (p. 7). This definition highlights the main differences between FA and MA: the latter is meant for internal users to facilitate the managerial decisions. The rest of the features of the phenomena result from this discrepancy of purpose. In fact, the two types of accounting can also be called internal and external, which describes their nature. Theoretical Debate Halbouni and Hassan (2012) refer to the theoretical debate that has been revolving around the topic. They point out that MA has been attracting more attention in scientific circles, which is explained by the changes in the modern busi ness environment. At the same time, they state that many researchers, who worked at the end of the previous century and the beginning of the new one, doubt the importance of MA. Halbouni and Hassan (2012) mention Bhimani, Anderson, Alam, Adler, and some others (p. 307). According to Halbouni and Hassan (2012), many of these doubts follow the claim of Johnson and Kaplan, according to which FA had a significant influence on MA. At the same time, this claim was also criticized (the authors mention Porter, Akers, Hopper, Scapens, and others). Halbouni and Hassan (2012) assume that the differences between the studies make it difficult to compare their results. Halbouni and Hassan (2012) enter this debate with the article, and they state its position very clearly, as it is demonstrated above. They point out that the paper was created in order to examine and review the claim of Johnson and Kaplan about the diminishing importance of MA. They hope to analyze it within the context of a develo ping country (the UAE). In the end, Halbouni and Hassan (2012) state that their paper proves this claim and contradicts the results of the studies by â€Å"Hopper et al., Joseph et al. and Scapens et al.† (p. 306). Indeed, as Halbouni and Hassan (2012) or Richardson (2002) point out, the scientists of the previous century doubted in the significance of MA. In the new century, however, the suggestion of integrating the two types of accounting is being advocated, for example, in Jermakowicz and Gornik-Tomaszewski (2006) or Taipaleenmà ¤ki and Ikà ¤heimo (2013). Hemmer and Labro (2008) insist that the two phenomena are closely interrelated and demonstrate the utilization of an integrated system for better managerial decisions. The work of Montondon and Butler (2011) consists of an attempt at integrating the two phenomena by using them both for a strategic plan during a case study. The tendency is not all-encompassing. For example, Pilcher and Dean (2009) point out that the int roduction of international accounting standards influences the managerial practices in a negative way making them downplayed.Advertising We will write a custom case study sample on The Domination of Financial Accounting on Managerial Accounting Information specifically for you for only $16.05 $11/page Learn More The modern studies that are mentioned above tend to claim that academic literature draws too harsh a line between MA and FA; for example, see Hemmer and Labro (2008). Indeed, in modern accounting academic literature, FA and MA are often described in contrast, which could be explained by the needs of the students. For example, the works by Needles, Powers, and Crosson (2013), as well as Heisinger (2008), mostly focus on contrasting MA and FA. At the same time, Griffin (2009) describes accounting as a system that consists of the two elements. Similarly, Needles and Crosson (2010), point out that MA and FA are â€Å"closely interrelated† (p. 737). In other words, it may be suggested that nowadays the tendency towards integrating the two types of accounting can be seen. Impact and the Outcomes for the UAE The study of Halbouni and Hassan (2012) is devoted to the perception of FA donation in UAE, which is why the results of the article are of particular importance for the country. The article demonstrates that at least 50% of the respondents (who are supposed to be knowledgeable in this respect) consider MA to be of vast importance for the company’s decision-making. This fact contradicts to the lack of MA encouragement in the UAE that Halbouni and Hassan (2012) describe. From the analysis of the relevant theoretical debate, it follows that the two types of accounting are mutually interconnected and can be integrated for the benefit of a company. Halbouni and Hassan (2012) state that FA domination leads to MA neglect in the UAE. From the article, it follows that more attention should be paid to the development of M A and its practices in the UAE on the business and government levels. References Griffin, M. (2009). MBA Fundamentals. New York: Kaplan Publishing. Halbouni, S. S., Hassan, M. K. (2012). The domination of financial accounting on managerial accounting information. International Journal of Commerce And Management, 22(4), 306-327. doi:10.1108/10569211211284502 Heisinger, K. (2008). Introduction to managerial accounting. Boston, Mass.: Houghton Mifflin.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Hemmer, T., Labro, E. (2008). On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems. Journal of Accounting Research, 46(5), 1209-1240. doi:10.1111/j.1475-679x.2008.00303.x Jermakowicz, E., Gornik-Tomaszewski, S. (2006). Implementing IFRS from the perspective of EU publicly traded companies. Journal of International Accounting, Auditing and Taxation, 15(2), 170-196. doi:10.1016/j.intaccaudtax.2006.08.003 Montondon, L. M., Butler, J. B. (2011). Water world instructional case: integrating financial and managerial accounting with strategic planning. Journal of the International Academy for Case Studies, 17(3), 91-99. Web. Needles, B., Crosson, S. (2010). Managerial accounting. Boston, MA: Houghton Mifflin. Needles, B., Powers, M., Crosson, S. (2013). Financial and managerial accounting (10th ed.). Boston, MA: Cengage Learning. Pilcher, R., Dean, G. (2009). Implementing IFRS in local government: value adding or additional pain? Qualitative Res earch in Accounting Management, 6(3), 180-196. doi:10.1108/11766090910973920 Richardson, A. J. (2002). Professional dominance: The relationship between financial accounting and managerial accounting, 1926-1986. The Accounting Historians Journal, 29(2), 91-121. Web. Taipaleenmà ¤ki, J., Ikà ¤heimo, S. (2013). On the convergence of management accounting and financial accounting – the role of information technology in accounting change. International Journal of Accounting Information Systems, 14(4), 321-348. doi:10.1016/j.accinf.2013.09.003 This case study on The Domination of Financial Accounting on Managerial Accounting Information was written and submitted by user Aubrey Goff to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.