Develope a project schedule Essay Example | Topics and Well Written Essays - 500 words

Develope a task plan - Essay Example These will likewise not include any physical development of task parts. Or maybe, there will be a ton of meeting room work to guarantee that the result of the attainability considers is broadly processed. For example the all out expense of the undertaking that rises up out of the attainability study will be talked about on methods of meeting up those expenses. The arranging exercises will likewise incorporate the setting up of an administrator submitting and the drawing of a general arrangement s. following the arranging stage will be the real execution of the undertaking. This stage is subsequently named the execution stage and will include a few basis instead of meeting room work. There will for example be a framework configuration venture where the all-inclusive strategy framework to be utilized in the development of the task target will be planned. More to this, all specialists will be nearby to put parts and bits of the venture together to guarantee that genuine assembling goes on. The last however one phase is the control stage. This stage will have two stages. The two stages include on-the-ground assessment and off-the-ground assessment. On-the-ground assessment includes a fast and persistent assessment and checking exercise that will be completed on the task execution stage. This implies every now and then, there will be officials who will screen and giving reports on the advancement of the work. The off-the-grounds stage will likewise be a summed up assessment action for the venture subsequent to everything has finished. After this stage, the task will effectively be shut. Taking a gander at the different stages and the exercises in question, the accompanying term for execution has been structured. The rationale in assignment of time is from the point of view that the general point of the task is to spare a great deal of time in the development of a unit machine. The entire venture ought to in this manner be executed in an aggregate of eight two months. From the timetable table, it

Why Immigration Is a Controversial Issue in Uk

â€Å"It was once accepted that when you were conceived, you were a clear state and could be educated to learn various things in an assortment of way† (Gardner, H. Individual Learning Solution 2012) In this exposition I will discuss the significance of study abilities for advanced education. I will distinguish the various aptitudes that are utilized both individual and proficient and furthermore giving some proof towards my discoveries. The principle abilities I will be addressing will be relationship building abilities, intelligent and imaginative aptitudes, composing aptitudes and furthermore time management.I will investigate how these aptitudes have a significance in the advanced education and survey their likeness and contrasts between them. Study abilities are the methodologies and the various methodologies utilized in figuring out how to grow better understanding and information for an actual existence time. It is a fundamental bit of material that is required for bette r evaluations in a test, task and so forth and handles issues, for example, terrible association, time the executives or composing abilities which are helpful for a real existence time.There are a wide range of study aptitudes that can be utilized in advanced education so as to increase an effective capability for a fruitful employment form. It is significant indentify your very own learning style and create on all the significant examination abilities that assists with your learning. The purpose behind this is on the grounds that it causes you recall and find out more and new data. It likewise permits you to do well in your papers/assignments and tests you are undertaking.Once your learning style has been recognized and utilized, it will give you the chance to climb a level. There are various styles, for example, The Diver: like to continue ahead with it and get it off the beaten path The Dreamer: like to think a great deal and research completely The Logician: like things to bode well and reasons The Searchlight: like to see the master plan and discover everything fascinating (Cottrell, S. 2008. Third Edition. Pg59-60) The Dearing Report (1997) states that â€Å"the key to future achievement of graduates†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ommunication aptitudes, numeracy, utilization of ICT, figuring out how to learn† (heacademy. air conditioning. uk) This report gives an away from of the primary aptitudes requirement for a fruitful future. On different turns in the hypothesis of Gardner’s, H (1983), he accepts that everybody ought to have the option to discover 8 distinct territories to help with their realizing, which may recognize what they like (Gardner, H. Individual Learning Solution 2012). The main aptitude I will discuss is People Skills.This expertise has a mix of between close to home ability, which implies the capacity to cooperate with other people in a group/gathering, and furthermore intra-individual aptitudes, which implies the capacity to dea l with your own perspectives and feelings inside nature (Cottrell, S. 2003. Pg 115). A people aptitude includes having the option to discuss well with others and adjusting to others inside the group and interfacing admirably among others. This expertise can be transformed into scholarly aptitudes by making associations with bunches in class, listening great to other people permitting everybody to talk, being emphatic without exhibiting any type of outrage etc.This is one significant ability that is required for advanced education which can be grown further for an effective employment later on. My second expertise I will discuss is intelligent and imaginative aptitudes. This is a reasoning procedure that can place you in profound musings planning to increase a superior comprehension. It permits you to comprehend what your assembling, go over what you have, make any decisions and changes required and furthermore weighing up what you need to show signs of improvement balance which inco rporates bringing various things into account.In the book of The Science Good Study Guide, it expresses that â€Å"it is significant that you take an efficient, scientific, key, and intelligent way to deal with overseeing yourself and your studies† (Northedge, An et al, 1997, pg 16). Innovativeness assumes a major job in study aptitude since; you have to distinguish what techniques are appropriate for you in learning. With this you can be as imaginative as possible to help you all the while. The third aptitude is composing abilities. This aptitude can likewise be joined with association as you should figure out how to sort out your articles and assignments e. . presentation, fundamental body and end/assessment. Composing is another type of correspondence. In advanced education, when composing an exposition/task, you are conveying what you know and comprehend of what you have realized in class. This is the reason composing aptitudes is significant so you realize what youâ€⠄¢re composing is clear for the peruser. Anyway as Cottrell (2008) expressed that composing a decent task is a hard and testing process yet is an extremely compensating part of your studying.Your composing ability is something that can generally be created as you develop (The Study Skills Handbook. 2008. Pg167) The last ability I will discuss is time the board. This is one of the most fundamental expertise required, for advanced education as well as for each other thing in life e. g. work, arrangements, addresses, gatherings and so on you have to realize to what extent it requires for you to accomplish something. Time is exceptional in light of the fact that you can't change time. I accept everybody has the equivalent specific time on their hands; it relies upon how it’s being utilized by the individual.Most understudies such as myself will gripe and state there isn't sufficient time for their work, anyway what I have come to learn is that if time is overseen generally it ena bles a great deal with what you to need to do or what you want to do. In advanced education, when time is overseen well, it helps put your needs on the right track, become increasingly cognizant with your choices and furthermore figure out how to turn out to be progressively beneficial every day. All in all, I have come to peruse and see how significant examination aptitudes are in advanced education. The principal thing is to recognize what sort of student you are and center around the most significant examination skills.I have gone over some getting that in the event that you need your investigation aptitudes, there is a low possibility of increasing passing marks meaning less possibility of an effective request for employment. As expressed in the Dearing report (1997) the four principle abilities required for accomplishment later on and furthermore Howard Gardner’s hypothesis clarifying how imaginative you ought to be in various methods of learning, for example, discoverin g 8 unique zones to discover that may help with your learning. I accept that we discover some new information consistently allowing us the chance to climb a degree of insight.

Factor Influencing Mortar Selection Free Essays

1 Independent Study Proposal 50731710 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. We will compose a custom article test on Factor Influencing Mortar Selection or on the other hand any comparable theme just for you Request Now †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 15 2552 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. 2 2552 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ( ) ( ) ? ( ) Significant elements impacting development business for moment concrete (Dry Mortar Cement) choice. .. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. ?. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2 ( ) ( 1 †3) Significant Factors Influencing Construction Business for Instant Cement (Dry Mortar Cement) Selection (Chapter 1 - 3) 50731710 .. ? 3 1 â€Å" † ? ? ? 8 ? 1. 2. 3. 4. 5. 6. 7. 8. ( ) ( ) ( ) ( ) ( ) ( ) 55. 36 ? 30 1-2 ?.?. 2551 1. 8% 2. ( ) 27% 4 3. 4. 5. 6. ( ) 18% ( ) 9% ( ) 4% ? ( ) 3 8 3 1. SMC ( ) 2. ( ) SCCC 3. ( ) TPI-PL ? 5 ( ) 3 13 ? ? 1 2549 2550 2551 2552 2553 ? ( ) ( ) ( ) 115,000 113,013 - 1,988 - 1. 73% 200,000 178,763 - 21,237 - 10. 62% 260,000 166,207 - 93,793 - 36. 07% 330,000 400,000 1 2 3 6 2549 2550 2551 2552 2553 SMC ( ) TPI-PL ( ) SCCC ( ) ( ) 1,530,000 603,738 371,943 113,013 441,307 1,630,000 682,807 436,025 178,763 332,405 1,730,000 739,575 513,810 166,207 310,408 1,850,000 1,970,000 2 SMC 39. 46% 41. 89% 42. 75% TPI-PL 24. 31% 26. 75% 29. 70% SCCC 7. 39% 10. 97% 9. 61% 28. 84% 20. 39% 17. 94% 2549 2550 2551 2552 2553 3 ? 7 ? 1. 2. 3. ? ? ? ? ? ? ? ? ? 1. 2. ? 3. 1. ?.?. 2549 2. ? ? 3. 8 1. (1450 ? C) 2. ? 9 2 ? 1. 2. 3. 4. 5. 6. (Association Buying) Marketing Mix) 4 1. (Sole ownership) (Allyn and Bacon, 1987) ? 10 ( , 2549) ? 2. (Restricted Partnership) (Allyn and Bacon, 1987) (Limited organization) ? 1 ? ? ( , 2549) (Limited organization) 2 ? ? 11 3. (Organization) (Straub/Attner, 1985) ? ( , 2549) 7 ? ? ? ? ? 12 4. ( ) (Public Company) ( , 2552) ?.?.?. ?.?. ? ? 535 ? ? ? ( ) Public Limited Company ? PLC (Public Limited Company) private PCL (Public Company Limited) ?. 15 5 ? ?. 100 0. 6 50 ? ? ? 10 ?. 5 20 100 ? (Trewatha Newport, 1982) ? ? 4 (.. , 2552) ? ? 13 1 2 ? 3 1. â€Å" † ? 2. 14 3. ? ? ? ? 1. 2. 3. 3 4. 5. 2 ? 6. ? 4 1. (Top Management) ? 2. (Chief) 2 15 3. (Forefront oversee or Supervisor or Group pioneer) (Foreman) 1 ? 4. (Staff) 4 ? 1. 2. 3. 4. ? ? ( . , 2552) ? ( ) 8 1. 1 9 2. 2 9 3. 1 10 4. 2 9 5. 8 16 6. 9 7. 15 ? 8. 6 1. 2. 3. 4. 5. 6. 4 10 50 100 1,000 (Organization Buying) (Philip Kotler and Kevin Lane Keller, 2006) 1. 17 2. 3. ? 3 ? 1. (Straight re-purchase) ? 2. (Adjusted re-purchase) ? ? 3. (New errand) (Awareness) (Interest) (Evaluation) (Trial) (Adoption) ? 8 ? (Purchasing Center) 7 1. (Initiators) 2. (Clients) 3. (Influencers) 4. (Deciders) 5. (Approvers) 6. (Purchasers) 19 7. (Watchmen) ? ? ? ? 4 ? 2 1. (Ecological components) ? ? 20 2. (Association factors) ? ? (Buying office overhauling) (Centralized buying) (Decentr alized buying) Long agreement) (Purchasing execution assessment and buyer’s proficient turn of events) 3. (Relational components) ? ? ? 4. (Singular components) ? ? ? 21 ? ? ? ( , 2541) ? 8 1. (Issue acknowledgment) ? 2. (General need portrayal) ? 1 3. (Item determination) 4. (Provider search) ? 5. (Proposition requesting) 6. (Provider determination) ? ?. ?. ?. ?. ?. ?. ?. 22 ?. ?. ?. ?. ?. ?. ?. ?. ?. ?. ?. ?. . (Request routine particular) ? 8. (Execution survey) (Marketing Mix) (Philip Kotler and Kevin Lane Keller. 2006) ? 4 23 Four Ps ( ) (Product), (Price), (Place) (Promotion) 3 (Product) (Attention) Acquisition) (Using) (Consumption) ? 5 24 1. (Center Product) ? 2. Nonexclusive Product) 3. (Anticipated Product) 4. (Expanded Product) ? ? ? 5. (Potential Product) ? ? ? 5 ? 1. Unmistakable Product) ? ? ? (Buyer products) (Industrial merchandise) (Consumer merchandise) 25 (End User) (Industrial merchandise) ? 2. (Impalpable Product) ? (Administration) ? ? (Value) 2 26 1. (O rganization Objective) 2. (Character of Product) 1. (Request) 2. 3. 4. 5. 6. 7. ? 6 1. (All out Revenue) 2. (Benefit) ? 3. (Amount) ? 4. (Rivalry) 27 5. (Social) 6. (Picture) ? (Spot) ? (End User) (Industrial User) (Transfer Point) ? 1. 2. 3. 4. ( ) 5. 6. ?. 28 ?. ?. 7. ( ) ?. ?. ? ? ?. ? ?. ? (Advancement) ? 4Cs ? 29 1. (Publicizing) ? 5Ms ?. (Crucial) (Cash) ?. (Message) ?. (Media) ?. (Estimation) 2. (Deals Promotion) ? ? 3 ?. (Correspondence) ?. (Motivation) ? ?. Greeting) 3. (Open Relation) ? (Advertising Public Relation, MPR) ?. (Dispatch new items) ?. (Repositioning) 30 ?. ?. ?. ?. ? 4. (Individual Selling) 3 ?. ? (Individual Confrontation) ?. ? (Development) ?. (Reaction) 5. (Direct Marketing) (Direct Mail) (Telemarketing) 4 ? ?. (Nonpublic) ?. (Modified) ?. (State-of-the-art) ?. (Intuitive) 31 (2544) 20-29 30-39 6-10 ? (2545) , ? 32 (2545) 30-39 ? 20,000-29,999 ? ? ? (2548) ? ? ? 30-39 10,000 3 10 ? ? 33 ( ) ? ? ? ? ? 34 4 5 35 1. 2. 3. 4. 36 3 ? 1. (Essential Data) 2. Auxil iary Data) ? 1. ? ? 37 2. ? (Unending populace) n = N/(1+N. e2) N e 10 % 0. 1 ? 90% 100 ? 1 2 3 38 (Pretest) ( ) 30 (Validity) (Difficulty) (Usability) ? (Unwavering quality) 1. (Legitimacy) ? (Content Validity) (Construct Validity) 2. Trouble) ? 3. (Ease of use) 4. (Dependability) ? 39 (Reliability) (Pre-test) 30 ? Alpha _________ 1. (Non-Probability Sampling) (Convenient Sampling) ? 2. †2552 08. 00 †17. 00 ?. 2 100 1. (Altering) 2. (Coding) 40 3. 5 = 5 4 3 2 1 4. Step by step instructions to refer to Factor Influencing Mortar Selection, Papers

Parrot Heads Unite Essay - 825 Words

Parrot Heads Unite (Essay Sample) Content: Parrot Heads Unite Name:Institution affiliation Introduction Parrot Head is a nickname commonly used to describe Jimmy Buffet fans. Owing to their uttermost dedication to buffet concerts, these fans have emerged as one of the most thrilling individuals (Alexis, 2009). Most interestingly, they come from all walks of life, implying that they are really a unique brand. However, there is controversy as to whether this fan base actually represents a reference group. Moreover, it is still unclear whether the said Parrot Heads symbolize a given brand community. Based upon the aforementioned contentious issues, this paper seeks to answer the following questions.How can we consider Jimmy Buffett fans as members of a reference group? A brand community? Reference Group A reference group refers to a group in which a person or another group of individuals is compared with. This group consists of individuals whose behavior, attitudes, opinions, beliefs, values, and prefere nces influence an individuals judgment basis (Pride, Pride, Ferrell, 2007). It is important to note that, one does not necessarily need to be a member of the reference group to be influenced by the groups characteristics. Based upon the abovementioned realities, there are several ways in which Jimmy Buffett fans can be regarded as a reference group. Here, are some of the critical ways in which we can consider these fans a reference group.Jimmy Buffet fans all over the world form a conceptual group and not an actual group. Despite their large number, they belong to a non-membership group implying that their attachment is conceptual and not actual. Jimmy Buffet fans have an anticipatory socialization. In this case, for an individual to be regarded as a Parrot Head, he or she needs to experience the process of socialization in order to assume the values and lifestyle of being a Jimmy Buffet fan. Besides, Jimmy Buffet fans are flexible; they are not permanent. In fact, they are at li berty to change from being a Parrot Head to something else. This depicts that one doesnt need to be a permanent member of the group. Since this is one of the characteristics of a reference group, it is fair to regard these fans as a reference group. Above all, these fans have a unique lifestyle that influences the behaviour of other individuals. Many a times, other groups have tried to emulate the charitable behaviour of Parrot Heads in order to associate themselves with this hilarious group. Owing to the above alluded facts, it is lucid to consider Jimmy Buffet Fans as a reference group. This is because they posses all the characteristics of the said group. Brand Community A brand community is basically a community developed on the basis of association to a given product or lifestyle. In essence, Jimmy Buffet fans represent the Florida Culture. They are often seen worn in Hawaiian shirts along with parrot hats. Therefore, they represent a unique brand community (Douglas, 2009). Refer to your responses to question 1. What kind of opportunities does the existence of the Buffett community present to marketers? Develop a list of specific marketing and promotional tactics. Opportunities The existence of the unique Buffet community provides marketers with noteworthy opportunities in the marketing front. This is because; the community influences its members intention to consume certain products in the market. Discussed here are some of the opportunities offered by Jimmy Buffet fans. Unique product characteristics Buffet community is a unique group, and therefore it provides marketers with the opportunity to develop products with unique characteristics in order to comply with the exceptional taste and preference of this community. Promotional opportunity Buffet community is known for its outstanding lifestyle and exceptional brand. Furthermore, a series of its charitable activities have made the group to be recognized globally as a lavish community. Therefore, this presents marketers wi...

Family Support and a Child’s Adjustment to Death - 707 Words

Fournier, D. G. Weber, J. A. (1985) Family Support and a Child’s Adjustment to Death Family Relations, 34, 1, 43-49. Family Support and a Child’s Adjustment to Death asks if a family’s influence in a child’s understanding of death will show the child’s participation through a death. Two major methods were used to collect the data of this article. One being a parent questionnaire that documented family demographic information and the other method was a complex child interview schedule. Families that had less understanding about death, and less likely to allow their children to participate in death related activities were highly cohesive families. Results show that children who partake in the family’s death-related experiences had a huge understanding of death. Future research directions should test all children of the same age or a specific mutual death between the children. 2. The role of family as educator and source of support for children during death related experiences is addressed. 3. 4. Families with high, medium, and low scores family cohesion will differ in the way decisions are made regarding a childs level of participation in death-related activities. Families with high, medium, and low scores on family adaptability will differ in the way decisions are made regarding a childs level of participation in death-related activities. Children who more actively participate in family and cultural rituals surrounding death will have a higher conceptualShow MoreRelatedEffects of Parental Death Essay3899 Words   |  16 PagesParental Death and its causes On Their Children’s Behaviors. By Tameka L. Flynt A paper presented in Partial Fulfillment Of the Requirements of CST 5006 - Survey of Research Methodology Capella University May 2010 Address: P.O. Box 1987 Griffin, GA 30223 Phone: 678-588-9932 Email: Tameka_8402@yahoo.com Instructor: Trent Nguyen Abstract The purpose of this study is to review literature related to the effects of parental death on children. Children who experience the death ofRead MorePredictable and Unpredictable Life Events1677 Words   |  7 Pagesstarting school, going through puberty and retiring from work, often mark a transition from one stage of life to another, acting as milestones in our personal development. Unpredictable life events, such as sudden illness or injury, redundancy or the death of a friend or relative, occur unexpectedly and are often associated with loss, but may also lead to positive change in our lives. Predictable life events tend to happen at particular points of our lives and these events are expected. 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Throughout this paper I will discuss divorces effects on children at different age levels, how they react, and what can be done to help them. When a couple with a child chooses to get a divorce this can have major impact

Segmental reporting Essay Example For Students

Segmental reporting Essay Index1Introduction to segmental reporting22Origin of segmental reporting22.1The fineness-theorem22.2Market efficiency theory22.3Agency theory22.4Accounting theory33The most important segmental reporting standards33.1International Accounting Standard 14 (IAS 14)33.1.1The International Accounting Standards Committee33.1.2The International Accounting Standards Board43.1.3IAS 14: Segment reporting43.1.3.1Objective of IAS 14 (revised)43.1.3.2Applicability of IAS 14 (revised)43.1.3.3Identification of segments53.1.3.4Information that has to be disclosed53.2SSAP 2564Comparison with local GAAPs65Evaluation of segmental reporting65.1Advantages65.2Disadvantages75.2.1Costs of segmental reporting75.2.1.1Monetary costs75.2.1.2Lost time of management75.2.1.3Decrease in venture sense75.2.2Difficulties one can experience with the introduction of the reporting requirements75.2.2.1Difficulties concerning the identification of segments85.2.2.2Difficulties related to the information to be disclosed8Segme ntal reporting1Introduction to segmental reportingSegmental reporting can be seen as the analysis of the financial information of an enterprise or group between the different business activities and/or the different geographic areas in which it operates . The reason for this reporting division into different business activities and geographic areas is that these have different profit potentials, growth opportunities, degrees and type of risk, rates of return and capital needs. Because of these differences, it is possible that consolidated financial statements are not sufficient (these financial statements summarize the results and financial position for the reporting entity as a whole). The disclosure of information about an enterprises operation in different industries, its foreign operations and export sales, and its major customers, as an integral part of financial statements, may provide a solution to this problem (Thoen and Lefebvre, 2001). 2Origin of segmental reportingFour theorems that are characterized by an accounting or a financial background can be considered as factors that created a need for the segmentation of information. In the following paragraphs, a brief description of these theorems will be given. 2.1The fineness-theoremThis theorem states that given two sets containing the same information, if one is broken down more finely, it will be at least as valuable as the other set. Applied to segmental reporting, this means that the segmented information will always contain information that is as usual and valuable as the information provided by aggregated financial statements. 2.2Market efficiency theoryAccording to Fama (1970), three kinds of efficiency can be distinguished, depending on the available information: (1) weak form efficiency, (2) semi-strong form efficiency, and (3) strong form efficiency. A market is efficient in the weak form when all past prices are reflected in todays price. A market is efficient in the semi-strong form when prices reflect all public information. At last, a market is efficient in the strong form when all information in a market, whether public or private, is reflected in the price. The reporting of segmented information by companies may be useful to create more efficient markets. This is because this kind of information increases the transparency of the company which may help to make more accurate predictions about future gains. 2.3Agency theoryThe agency theory concerns the relationship between a principal (e.g. users and shareholders of financial information) and an agent of the principal (e.g. companys managers)1. Because both the principal and the agent want to maximize their own utility and because these utilities are not equal, agency costs and suspicion of the shareholders towards management arise (Emmanuel ; Garrod, 1992). As both parties have different utilities that they want to maximize, they also have a different opinion on the quantity, the level of detail and by what means the information regarding the company should be made public. Agents, for example, have the tendency to withhold information because they are afraid that competitors will take ad vantage of this information or because they do not want trade unions or employees to use the information to compare earning figures from different segments (Thoen ; Lefebvre, 2001). Nowadays, financial analysts look very negative toward companies that do not supply segmental information. Their bad evaluation of such companies entails a negative influence on the share values of those companies which on their turn forces the company to provide more information. Deze tekst zeker nog veranderen2.4Accounting theoryThis theory states that the provision of segmented information is necessary in order to be able to judge uncertainty and to better value the companys activities. The reason here fore, is that such information makes it possible to make profound judgments of risks and to predict future earnings in a more accurate way. 3The most important segmental reporting standards3.1International Accounting Standard 14 (IAS 14)3.1.1The International Accounting Standards CommitteeThe IASC was f ormed in 1973 at the initiative of Henry Benson, a British chartered accountant, who was at that time head of the company that would later become PricewaterhouseCoopers. The objectives of this committee were (Flower and Ebbers, 2004):To formulate and publish in the public interest accounting standards to be observed in the presentation of financial statements and to promote their worldwide acceptance and observance. To work generally for the improvement and harmonization of regulations, accounting standards and procedures relating to the presentation of financial statements. Between 1974 and 2000, the IASC issued some forty standards, but these were so vague and permitted so many alternative accounting treatments that they did little to reduce the diversity of financial reporting practice throughout the world. However by the end of the 90s, two developments made it more probable that the IASCs standards would become applied and accepted worldwide. The first concerned the decision of the EU to ally itself with the IASC with the ultimate aim of permitting European MNEs to use the IAS standards for their accounts. Secondly, an important agreement was made in order to improve the acceptability of the IASs by the worlds stock exchanges. More exactly, the IASC agreed with the International Organisation of Securities Commissions (IOSCO), which represents the national stock exchange regulatory bodies at the international level, that the latter would recommend the national regulatory bodies to permit foreign multinational corporations to use the IASs on the condi tion that the IASC would deliver more qualitative IASs. These two developments were very important to enhance the status and the acceptability of the standards. Personality Disorders Essay Paper5.2.1Costs of segmental reportingAccording to Mautz (1968), the increasing costs of segmental reporting can be divided into three groups, (1) monetary costs, (2) costs resulting from the lost time of management, and (3) the cost resulting from the decrease in venture sense. 5.2.1.1Monetary costsThese costs are costs for additional personnel, for the extension of the system that gathers information and for the additional audit of the segmented information. However, Radebaugh and Gray (1993) mean that, in general, these additional costs are not material when you realize that management has a lot of freedom to choose the different segments. Thus, management has the possibility to let these segments correspond as good as possible to the structure of the company. Moreover, companies already collect information for internal purposes, so the extra costs for external reporting are minimized. 5.2.1.2Lost time of managementThis type of cost has to do with the time management loses when it has to answer questions related to the additional information. 5.2.1.3Decrease in venture senseThis type of costs rises from the short-term thinking of investors and other users of financial information. Management has to think about the cost-effectiveness of their company both on the long and the short run. Just because it also has to look at the long run cost-effectiveness, it is possible that it will make losses in the short run. If the users of the additional information will only evaluate management on their short run results, big chances exists that these managers will not look at the long run anymore and just focus on short term gains. Of course, this is disadvantageous for the company. 5.2.2Difficulties one can experience with the introduction of the reporting requirementsHere, at least two kinds of problems can be distinguished. First of all, difficulties concerning the identification of segments can arise. Questions here can be on which basis the segments have to be distinguished, what size the different segments need to have and how many segments have to be disclosed. A second difficulty is related to the identification of information to be disclosed. 5.2.2.1Difficulties concerning the identification of segmentsA first difficulty is to determine the right basis on which the different segments have to be distinguished. An important point that has to be kept in mind is that the activities who belong to one segment have to be similar (homogeneous) to each other and that the activities who belong to different segments have to be heterogeneous to each other. A second difficulty concerns the decision of a segmentation dimension. Companies have the choice between four methods that are available for the identification of segments: (1) segmentation based on line-of-business, (2) segmentation based on geographical areas of activities, (3) segmentation based on the internal corporate structure, and (4) segments for each individual market in which the company is operating. Corporations may obviously also make a combination of these dimensions. The choice of the segmentation base depends on the type of company and on should be made with the in tention to optimise the entitys financial reporting. 5.2.2.2Difficulties related to the information to be disclosed6ReferencesEmmanuel, C. ; N. Garrod (1992). Segment reporting: International issues and evidence. Prentice Hall, ICAEWFama, E. (1970). Efficient capital markets: A review of theory and empirical work. Journal of finance, Vol. 25, pp. 383-417. Flower J. ; G. Ebbers (2004). Global Financial Reporting. Palgrave Basingstoke. Mautz R.K. (1968). Financial Reporting by Diversified Companies. Financial ExecutivesResearch Foundation, New York. Radebaugh L.H. ; S.J. Gray (1993). International Accounting and Multinational Enterprises. John Wiley ; Sons (USA), 3rd edition. Thoen V. ; C. Lefebvre (2001). A critical analysis of segmental reporting based on an international perspective: a ground for better regulation. DTEW Research Report 0152, K.U.Leuven, 34 pp.

Looking For Advantages and Disadvantages Essay Samples

Looking For Advantages and Disadvantages Essay SamplesWriting an essay on a subject that you have knowledge about is never easy. The fact is that there are lots of subjects that you will not know much about. If you happen to be writing an essay on something that you know little about, then you can be sure that it will be rather difficult for you to write your essay. This is why, when you go to get advantages and disadvantages essay samples, it is important that you understand the different types of subject that you are going to cover in your essay.Of course, knowing the subject matter is only half of the battle. You will also need to know how to write your essay. If you do not have a lot of experience in this area, then you will have to look for advantages and disadvantages essay samples that will give you pointers on how to write an essay. This is why you will want to make sure that you are looking for an essay sample that offers you a bit of help along the way.If you are still unsu re of how to begin, then you can use some writing exercises that you find on the internet. These exercises will help you improve your writing skills and make your writing more interesting. They will also help you understand the different types of writing that you should be using when you are writing. An advantage and disadvantages essay samples will be invaluable when you use these tools.You will also find advantages and disadvantages essay samples that have sample essays that you can use. If you are a writer and want to learn how to properly write an essay, then you will be able to get some tips from these samples. An advantage and disadvantages essay samples will make learning how to write an essay much easier for you.When you are looking for advantages and disadvantages essay samples, you will want to make sure that you read through all of the sample essays that are available. These samples will help you to see what topics and style that you should be using when you are writing. An advantage and disadvantages essay samples will help you see how certain writing styles and conventions work.It will be much easier for you to write your essay if you understand how certain writing styles and conventions work. If you are a writer, you will want to look for a set of essays that include a few different styles of writing. This will allow you to choose from many different styles.An advantage and disadvantages essay samples will allow you to write an essay in several different styles. You will also be able to make the most of the resources that you have available to you. This is why you will want to look for advantages and disadvantages essay samples that have samples of essays that are used by writers who have been successful in the field.You will also find advantages and disadvantages essay samples that are from famous writers in the field. If you have a particular style that you like, then you will want to find an essay sample that has the style that you like. You w ill be able to use this style throughout your essay.

What Everybody Dislikes About Essay Topics and Why

What Everybody Dislikes About Essay Topics and Why Choosing Essay Topics Essay writing is about depicting arguments in a persuasive method. Brainstorming is a technique that could be used throughout the writing procedure to explore and refine ideas. Hence, it's very imperative that you look closely at the very simple college essay formatting guidelines, which are given below. Let's go through the important measures which will help you turn an outstanding topic into an outstanding essay. Obviously, the very best practice in preparing for the GAMSAT essay topics is to really write. Academic papers cannot contain any signals of plagiarism. Our research paper writing service was made to fulfill also tricky target dates. For instance, a why us essay might speak about how very interesting XYZ interdisciplinary project is and the way it fits nicely with your senior project. The process for writing the research paper is going to be time consuming. A student should make certain which he or she has put as much effort as possible into writing a nice paper. Top Choices of Essay Topics You might want to try outlining your essay in several formats or the exact same format multiple times. If you discover that the writer did not provide precisely what you expected, request a revision, and we'll make the corrections. Writing many drafts will be able to help you to decrease extra details. Mention by name certain classes, professors, clubs and activities that you're excited to be a component of. Keep in mind your deadlines and don't forget that a few schools may require more than 1 essay or request small paragraphs as well as the major personal statement. Education is one of the areas where technological advancements have produced significant positive impacts. Nonetheless, students from all over the world, have already taken advantage of hiring professional and dependable online writing companies, like, for example, writing-an-essay. Understanding Essay Topi cs The college admission essay plays a critical part in the enrollment procedure. Colleges care about the quantities of acceptances deeply, so it could help to understand you're a sure thing. Now you know how to write a college essay, we've got a whole lot more specific resources for you to excel. Have a look at our article on the most frequently made mistakes in college essays for more tips to make sure your essay reads well. Occasionally it is hard because you own a lot of stories tripping over one another to get onto the webpage. Sometimes students have a specific story in mind that they wish to share in the essay, so they'll want to discover which topic will allow them to do that. Reading essay examples can be useful in guiding you to writing your very own fantastic essay. By now you know just what you will write about and how you would like to tell the story. Choose the ideal anecdote or the funniest story you've got, but don't choose too lengthy a story, as you might not have sufficient space for the remainder of your essay. Essay Topics - Is it a Scam? Do not assume that if another person writes the essay for you it will create a high excellent essay. You can receive your essay done in under 4 hours, and it'll be of premium quality. Writing a superb essay sometimes takes a lengthy time and require several drafts. The essay that's full of bad puns or off-color jokes will often wind up in the rejection pile. The Hidden Truth on Essay Topics You will discover a topic in lots of ways. Sit down and compose every thought concerning the topic you have selected. Instead, concentrate on attempting to incorporate every one of the details you can imagine abo ut your topic, which will make it less difficult to choose what you must include when you edit. Next you want to consider making your topic. The Truth About Essay Topics By way of example, identifying life experiences that are associated with the topic gives you a personal connection to the subject matter, and typically that sort of connection makes writing easier. Anyway, writing about something due to of private experience will be a lot simpler than writing about something you've had to make-up. In case it directs you to choose a topic about time interval or a specific subject or is a subject, you're in luck. It's much better to pick out a subject that's related to your life as you're very very likely to devote quite a while exploring and writing about it.

Most Noticeable Ap Synthesis Essay Samples

Most Noticeable Ap Synthesis Essay Samples If you've gone through explanatory synthesis essay samples, you will observe that they're attempting to pass across some crucial data in details. When you are in possession of a thorough outline, all you've got to do is fill in the information and ensure it is sound pretty. Once more, the body of the essay should start out with information concerning the paragraph's topic. The examples may also be downloaded via the download hyperlink button under the sample so as to find a close look. The cost of an essay rides on the quantity of effort the writer has to exert. What's a persuasive essay. Prompt consists of an article that you've got to synthesize. It's best utilized whenever you have the view of the reader available. Your own essay should be constructed around that text and your primary argument. The last part has a critical effect on the reader's mind and it is not hard to spoil the entire impression simply writing an inadequate conclusion. If you don't want your readers to depart from your essay in the center, make sure the opening is strong. Whatever They Told You About Ap Synthesis Essay Samples Is Dead Wrong...And Here's Why If you opt to go your own way a write your paper, here's an easy guide about how to compose a synthesis essay fast. Such paper tends to get different sections. To pen a superior paper demands a suitable synthesis essay outline to steer you through the practice of writing. You cannot merely begin writing your synthesis paper. Ordinarily, synthesis essay introduction sample was written to aid a student understand that each and every paper has to be structured for the readers in order to follow it without any issue. Before you start to compose a synthesis essay, identify all the points that you prefer to discuss. Synthesis essays are employed in various papers. A synthesis essay is among the most engaging varieties of essays a student should write. Ap Synthesis Essay Samples - the Story The main requirement of a synthesis essay is to produce a robust position whilst also going in-depth to check at the several relationship which exists between sources. Therefore, a synthesis paper outline will assist you in avoiding errors like having weak thesis statement which doesn't explicitly state your claim. To compose a synthesis paper demands the capacity to ultimately present claims and support the claim consistent with the topic. It usually requires a thesis, an idea that the essay bases on to get the poi nt across. A synthesis essay is a sort of writing that offers a distinctive viewpoint on a chosen topic backed up with information from several sources. Once you've drafted your thesis, you will start the process of selecting sources. The synthesis must be as strong as possible, so make certain to use evidence made from facts, statistics, direct quotes from some other authors, etc.. When the paper was completed, the conclusion provides the final touches by giving suggestions or further comments. Creating a good topic for an argument synthesis essay is a difficult undertaking. Your thesis ought to be somewhat controversial to encourage a debate. An excellent topic for a synthesis essay is one which encourages you to decide on a position on a debatable topic. For a normal student a synthesis paper may sound quite troubling, as it isn't a frequent undertaking to finish. Picking a superb topic is important to compose a reasoned paper. Know the sort of essay that you're writi ng. When you're writing an English essay, you have zero opportunity to verify your paper by another individual. The History of Ap Synthesis Essay Samples Refuted Now you have an overall idea about what a synthesis essay is, let's take a close look at the topics. Keep in mind it's important to choose the synthesis essay type. Let's take a good look at every component of a synthesis essay. A superb synthesis essay is dependent upon a superior good structure. You are able to write an excellent argumentative synthesis essay sample in the next 3 steps. When you've written your synthesis essay, certain steps must be undertaken as a way to finalize it. Before you write, it's important to define the term synthesis. The term synthesis is understood to be a blend of elements to form a connected whole.

Human Development Essay Topics That You Should Consider

Human Development Essay Topics That You Should ConsiderFor those that are just beginning to write an essay, human development is a topic that many consider. It is important for students to realize the importance of writing an essay on this topic as well as how it relates to their individual lives.Of course, the first step is to take a look at some of the potential topics that you can consider writing an essay on. There are dozens of subjects that you can choose from, but we are going to focus on just three of the more popular ones. Before we get into the specifics of each one, we need to take a minute to discuss what exactly an essay is in general.The purpose of an essay is to gather information about a certain subject from people and write a coherent summary of what is written. The written material is then graded based on the test that the teacher gives you.There are basically two things that make a subject interesting. One is that people are interested in what they are reading and one is that the information in the essay is supported by the story that is being told. In order to be successful in an essay, the information that you are presenting must be powerful enough to hold people's attention and be valuable to them.Of course, the topic that most people choose to write an essay on are normally considered human development. What makes human development such a good subject for an essay is that it is not only a good subject for the essay, but also a good one to teach. There are many students who would enjoy learning more about the concept of human development, and there are many students who would greatly benefit from the same information. Of course, the more information that a student learns the better off they will be in life.As with any subject, there are also plenty of potential topics that you can choose from. However, if you decide to write an essay on human development, you should take a moment to look at a few potential topics that might interest you. T hese include the histories of mankind, the different types of government that there are, the legal system, and the different cultures and religions that exist in the world today. Of course, each topic can be applied to many other topics as well, so the important thing is to choose one that interests you and that you have an understanding of.Writing an essay is not an easy or even an important task. If you are not willing to put the time and effort into learning what you need to know to complete an essay, then you probably will not be able to write one. If you are motivated to learn more about the topic, you can always choose to do so at your own pace.

Buying Good Topics Regarding Food and Agriculture to Talk about for an Essay

Buying Good Topics Regarding Food and Agriculture to Talk about for an Essay In India about 70% of the entire population is based on the agriculture and is among the sources of livelihood for those individuals particularly in the rural locations. America should not provide foreign aid to other nations. Nowadays the ideal usage of drones is presented in the regions where there are not any roads. High-stakes state testing ought to be abolished. Even if you think in a specific argument very strongly, if you lack the evidence to demonstrate your point, then your argument might just be as great as lost. Determine which side of the problem you believe in. Good Topics Regarding Food and Agriculture to Talk about for an Essay and Good Topics Regarding Food and Agriculture to Talk about for an Essay - The Perfect Combination On the 1 hand, many accidents occur as a result of a driver's inattentiveness. At the exact same time, many folks argue that the probability of pesticides in o ur food is tricky to overlook, as it may not just harm the pests but the men and women who consume the goods too. Perhaps the most significant area to consider when it has to do with organic food is simply eating it. The period food habits refers to the ways humans utilize food, including how food is obtained and stored, the way that it is prepared, the way that it is served and to whom, and the way it's consumed. Therefore the nutrition of people throughout the world is among the best international Problems of the present moment. Due to the spread of harmful chemicals and various food processing techniques, they are facing health problems. Inspiration to make your own advertising or media argumentative essay topics isn't really hard to discover. You would want to use facts rather than opinions having this type of essay. Organic food can be considered a better alternative, as it is more natural. Selecting a topic for this kind of essay can be hard. If you wish to learn how to compose excellent essays on sociology, just take the subsequent steps. You are a genuine expert in regards to persuasive essay topics. Researching the topic permits you to find out more about what fascinates you, and should you pick something you really like, writing the essay will be more enjoyable. Probably you do, because you're hunting for aid with your essay writing. It's the brilliant instance of persuasive writing! Many students have a tendency to encounter the writing issues due to the shortage of suitable understanding. P.S. Keep in mind you are able to contact online academic writers to help in topic selection in addition to writing the entire paper from A to Z. You may have to devote a day or two on the undertaking. Social networking comments should be guarded by free speech. Facts, in the long run, will always win out against how folks are feeling at a specific moment. Advertising and the media are now nearly inseparable from society for a whole. Our population is increasing at a speedy speed. As consumers and citizens in the world today, your students receive a variety of distinct messages about what types of foods are acceptable to purchase and eat, and why. In fact, there's an insanely small number of people who work in agriculture. Choose the target audience. Things You Won't Like About Good Topics Regarding Food and Agriculture to Talk about for an Essay and Things You Will There are invariably a broad range of opinions on the topic of technology, and here are our favourite things to consider on this issue. Learn which of the topics, you currently have a fairly good background on which will make it possible for you to have a relative edge. The list is intended to inspire ideas. The best method to use that is as a guide to receive your very own creative juices working. The effect of agriculture on the nation's growth is definitely quite high and that's the reason efforts will need to be made to improve it. The agriculture government supports financially has a huge influence on the food supply and human wellness. If you should write agriculture essays, choose which country you are likely to describe as an example. You will need to locate facts about the state of agriculture in the nation of your pick. Agriculture term paper deals with different facets of agriculture. In the old times of farming, farmers only needed to buy seeds occasionally since they could the seeds from the present crop. The rotation of crops is a fantastic approach to secure much better yield from the land.