Sunday, July 5, 2020
A Guide to Writing a Great Case Study A case study usually involves an analysis of an organisation, campaign, or project, which identifies a situation, generates recommendations and implementation actions, and outlines critical success factors. Thus, the process of writing a case study is quite different from essays or reports. In this tutorial, we have summarised all the phases that you should be completed to write a professional looking case study. Prepare the case Preparation is one of the most important phases of the case study writing process. Before you begin to write, you should carefully read the case two or three times. While reading, it is always a good idea to take notes, underline main issues and highlight relevant facts, as they will significantly help you during the subsequent phases of the case study writing process. Analyse the case At this stage, you should critically appraise the current situation and identify the problems, which are affecting the organisation. It is also important to link your analysis back to concepts, approaches, and models to make sure it is based upon relevant theory. Backing up your analysis with theory will also help you implement practical solutions to the identified problem. Describe the solution Use your analysis findings to develop a set of logical, justified, and realistic solutions to the identified problem. Your opinions and speculations could also be included as a demonstration of the thought process, which led you up to the identified solutions. Evaluate the response to the proposed solutions and recommend a strategy as how to address the analysed problem. Draft the case Once you have analysed the case and came up with practical solutions, you should draft your case study. While the structure of case studies may differ, it is common practice to include such sections as introduction, background, proposed solutions, recommendations, and conclusion. After you have prepared your first draft, you should proofread it to avoid spelling mistakes and inconsistencies in content. Case studies are about storytelling Writing a case study is about telling the reader the story of a problem that has been resolved. Your story may not necessarily be in keeping with what the readers think. And thatÃ¢â¬â¢s fine since there may be more than one solution to the identified problem. Guiding the readers through the analysis of the research problem as if they were part of the project is more important as it makes your case study both educational and entertaining.
Wednesday, July 1, 2020
Contents Introduction BACKGROUND Research question and objectives Justification Method Evaluation of methodology CONCLUTION Introduction Research basically is all about search for knowledge. Research is any methodical procedure by which new information is produced from available information. This information can come in many different types, such as new information that were formerly unidentified, concepts about how information are connected, or discovering new concerns that have yet to be answered. According to Clifford Woody (Kothari, 1988), research comprises Ã ¢Ã¢â ¬Ã âdefining and redefining problems, formulating hypotheses or suggested solutions; collecting, organizing and evaluating data; making deductions and reaching conclusions; and finally, carefully testing the conclusions to determine whether they fit the formulated hypothesesÃ ¢Ã¢â ¬Ã . What creates individuals to perform research? This is a query of essential significance. The Possible purposes for doing analysis may be either one or more of the following: 1. Wish to get a analysis level along with its resulting benefits; 2. W ish to deal with the task in fixing the unresolved issues, i.e., issue over practical Problems triggers research; 3. Wish to get perceptive joy of doing some innovative work; 4. Wish to be of assistance to society; However, this is not a comprehensive list of aspects encouraging individuals to execute experiments. Many more aspects such as directives of government, career circumstances, fascination about new things, wish to understand causal connections, social thinking and awareness, and the like may as well encourage (or at times compel) individuals to execute analysis functions. BACKGROUND The report designed to find out whether the Salary level of a common employee in Dubai is adequate for survival and do a little preserving for contingency period. My research will also focus on the suicide rate in Dubai due to incompetent incomes and the incapability of people to fulfill their debt. A research starts by developing research study summarize requirements leading to acknowledge the factors that give rise to process of choosing a research requirements. A critical research is dome of the gathered information whether it is a primary or secondary source of information. A research study requirements will be produced and the strategy and research style will be decided including the type of research, review date, question or concepts, stability methodology etc. The second learning outcome must ensure that the resources efficiently match the specified research style and methodology. While analyzing a deep research is done of the mathematical information, variables and ot her factors. The third studying result specializes in using appropriate assessment techniques and to what extent it suits the research requirements considering its success, failing, benefits and restrictions. Finally it must be presented to an audience through a proper format. In this Assignment I will try to investigate that is the average salary of an employerÃ ¢Ã¢â ¬Ã¢â ¢s working is adequate to survive in Dubai the most costly city in the world? or is it the mounting debts which people take from the bank and then couldnÃ ¢Ã¢â ¬Ã¢â ¢t not repay it is the main reason of the increase suicide cases in Dubai or weather there are other factors which encourage people to end their life. Dubai is a city situated within the emirate. Dubai is one of the seven emirates that make up the country. It has the biggest inhabitants in the UAE (2,106,177) and Expatriates was standing at nearly 7.316 million, bookkeeping for around 88.5 per cent of the nations people in this count ry, revealed the numbers by the National Institution of Research, which considerably improved up the UAEÃ ¢Ã¢â ¬Ã¢â ¢s inhabitants. Today, Dubai has appeared as a sophisticated city that has expanded continuously to become an international city and a business and social hub of the Middle East. The town has become representational for its tall structures and high-rise structures, such as the highest Burj Khalifa, in addition to committed development tasks such as man-made isles, resorts, and some of the biggest shopping centers in the area and the globe. This improved attention has also outlined work and human privileges issues concerning the towns mostly South Asia employees. As of 2012, Dubai is the 22 most costly cities on the globe, and the most costly city in the Center Eastern. Dubai has also been ranked as one of the best places to reside in the Center Eastern. Salaries differ broadly in Dubai, based on your experience and discussion abilities. Dubai has no lo west salary rates or constant salaries. Wage offers are mostly reliant on your negotiation skills. The UAE Government Labor Law and the Emirate of Dubai does not have the supply for lowest income, and your basic salary are what is a discussed rate predetermined in your labour agreement. Salary range for a variety of sectors. Job category Average Monthly Salary Administration/Secretarial Dh.7,992 Courier / Delivery / Transport / Drivers Dh.2550 Food/Tourism/Hospitality/Catering Dh.8750 Purchasing and Inventory Dh.10,800 Accounting and Finance Dh.14,251 Sales Retail and Wholesale Dh.14,438 Teaching / Education Dh.14,671 Airlines / Aviation / Defense Dh.23,700 Apart from salary, the high quality of lifestyle that you would have in Dubai relies on several aspects like: Nature of life style Cost of accommodation Food and Transportation cost Purchasing power and etc Research question and objectives The first objective is to find out if the average salary of an individual in Dubai is enough to survive, as well as to maintain, reasonable amount of savings while they fight the rising costs of the emirate. Another issue that will be tackled in the research is to find out why there is a rise in suicide cases in the city, as well as what measures can be taken to help bring down this rate of suicide. The objective will be to find out why the high level of suicide exists and what the main issues causing it might be. The research objectives that I have set for myself are: to find out if people are satisfied with their salaries, to find the best sample of people and get the most relevant data, as well as to find a way to solve the issue. One of the most important aspects of research, and finding out information, is about asking the right questions. Some of the questions that will be asked to the individuals that are being targeted in the research will be: Ã ¢Ã¢â ¬ÃÅ"Is the sa lary you are gaining enough to survive in Dubai with a normal lifestyle?Ã ¢Ã¢â ¬Ã¢â ¢, Ã ¢Ã¢â ¬ÃÅ"In your opinion, what are the main factors that have contributed to the high suicidal rate in the emirate?Ã ¢Ã¢â ¬Ã¢â ¢ and Ã ¢Ã¢â ¬ÃÅ"Is taking loans from banks necessary to maintain a certain lifestyle in Dubai?Ã ¢Ã¢â ¬Ã¢â ¢ Justification The past years in Dubai have seen a steady growth in the amount of suicide cases in the emirate. The research that will be conducted will aim to find the main reason for why this factor is increasing in the area. According to articles found on Gulf News, the highest suicidal rate is found in the expatriate population of the country, which makes up 92% of UAEÃ ¢Ã¢â ¬Ã¢â ¢s population. To be specific, the highest suicide rate is found in the Indian community of the country. An astonishing statistic is that in every week, at least two Indians claim their own lives in Dubai. Through expert opinion, maintenance of high lifestyles in UAE, is the main contribution to the high suicide rate of the people residing there. The research conducted by these experts show that these people fall into debt as they take loans and they find themselves having a hard time paying them back. Method This element of the research project is one the crucial aspect, as it identifies how is the specialist going to get the research goals and will also inform people about how the information (data) has been gathered. These two is designed can be further separated into two parts in this area, research design and data collection. In research design part I will describe which industry I will be focusing on, my analysis population, how gathering information (primary or secondary) and etc. in information selection aspect I will be describing about how IÃ ¢Ã¢â ¬Ã¢â ¢m going to gather my information, how will I evaluate it and etc. Research design: the industry which I will be focusing on the most in my analysis study will be the tertiary sector; the purpose for this is that most of the individuals operating in Dubai are in the tertiary industry as opposed to other areas. The purpose for most individuals being engaged in the tertiary industry is because Dubai as in comparison to oth er places in the UAE is more designed and comes in the western region of the country. Apart from that I will be using both the main and the additional resource for details selection, which will also include both qualitative and quantitative details, in other terms I will be using mixture details selection methods. Using a mixture for details selection is a bit difficult but will give more precise and up up to now outcomes, by using just one technique of details selection may be shorter period intensive but the outcomes wonÃ ¢Ã¢â ¬Ã¢â ¢t be as precise as using the mixture strategy for details selection. Using the mixture of different details selection strategy allows the specialist to comprehend the unique circumstances more accurately more precise and more up up to now details, this in a way also encourages the specialist he/she will feel assured about their work as they have not only used additional details but have also used the primary data My combination of data collecti on technique will involve elements like: Information collected from internet, books, journals and etc Will design a questionnaire (close handed questions) Will try to conduct interviews and etc. Data collection: as mentioned above about my different techniques which I will be using to collect data, let us go into more detail about how will I use these techniques and how will I implement them to get my final results. My target population, will be people from the tertiary and the secondary sectors, and my sample size will be around 10-15 people as IÃ ¢Ã¢â ¬Ã¢â ¢m not doing this research on a very large scale. I will be conducting small interviews from people working in these two sectors, and will try to ask them some small questions like: Which sector in the industry u belongs to? Are you satisfied with your job? Are you happy or satisfied with your current lifestyle? Are you able to fulfill all your needs and wants? If not then what are some of the pos sible reasons behind that? I will also design some close handed questionnaire with some open handed questions which I will distribute in some people and even try to send my questionnaire through emails to different people working in the tertiary sector. The reason for asking questions from different people is to get an idea what they think about this issue, and what are their opinions regarding this issue. I will then try to analyze all the answers, will also try to compare with my secondary data that I have collected via internet, journals, article and etc and then try to find out what are the reasons behind people committing suicides and are they satisfied from their salaries which they receive, according to the interviewees point of view and is the loan paying issue the main cause of suicides. Evaluation of methodology After two weeks of conducting my primary and secondary research, it has given me good knowledge of the living conditions of people in Dubai, in regards to how their salary affects the way they live in a society that is big on spending. For my primary research, I interviewed 15 people in the tertiary sector and the response I got from them was that 10 out of 15 were happy with the current salary they were earning. According to the lifestyle factors, their response was that they had to tailor their lifestyle according to their salary, which meant that most of them never spent beyond their means which is why they were stable, even during the recession period. Their opinion on what is contributing to the high suicide rate in Dubai, is that people have access to loans and they are taken on regular basis for unwanted reasons. These people then find themselves in a pool of debt that they cannot get out of. For my secondary research, I focused mainly on getting my information through local newspapers which have good broadsheets and a library of good information on their websites online. The rising costs of living in Dubai, and it relating to the suicide rate in the area, caused a lot of concern in the society which meant that it was a highly discussed issue in the newspapers. This meant that I had a large access to good in-depth research conducted by news agencies, such as Gulf News, who had articles which took an in-depth look on this issue. They have linked the high suicidal rate to the pressure taken on by people themselves, who have taken large loans for unnecessary expenses, in order to maintain a high standard lifestyle in Dubai. They also go on to say that with the rising costs of living in the area, the salaries given to people are not adequate enough to cope with the rising expenses. According to the local news organization (emirates247) did a research in the year 2011 and found out that there is an huge increase in the suicidal cases and the nation ality which was the most among these cases were the Ã ¢Ã¢â ¬Ã âIndiansÃ ¢Ã¢â ¬Ã , they were the nationality which commits suicide more often than any other nationality living in Dubai, and not very surprisingly the reason for most of the Indians that were committing suicides were because of the debt factor, many of them have taken loans from different banks and their different friends, college and etc. the Indian government is still working on to overcome this situation by giving some financial benefits and etc. CONCLUTION After I had conducted my research, I am able to come to the conclusion that the salaries earned by people is enough to live in Dubai, as long as they are sensible when it comes to their spending. The people who are falling victim to suicide, are the ones who are not being smart when it comes to handling their personal accounts and they put undue pressure on themselves, by taking loans for unnecessary expenses, as in one case: just to buy an HD tv. The people that are smart enough to control their money are not having the hardest time to live in Dubai but they do admit it is a challenge and you have to be smart in making decisions. The country of UAE, as a whole, is affected by varying inflation rates which play a major part in the raising of the cost of living in Dubai, which in certain cases, have made it impossible for people to live in the country. This is an area where the government needs to step in and set a minimum wage rate, as there is not one present in the current set up of the country. Another factor that the government should look at, is to make sure that salaries are in line with the inflation rate, to make sure that no un due pressure is put upon the population. Strict regulations have to be implemented when it comes to taking loans from banks. https://www.guide2dubai.com/living/salary-in-dubai.asp https://www.emirates247.com/news/emirates/dubai-internet-city-suicide-desperate-in-debt-62-yr-old-dad-jumps-from-hotel-s-4th-floor-2012-11-28-1.485017 debt https://www.khaleejtimes.com/darticlen.asp?xfile=data/theuae/2009/September/theuae_September181.xmlsection=theuae debt https://www.arabianbusiness.com/financial-problems-main-cause-of-dubai-suicides-364382.html debt https://pravasibandhu.blogspot.ae/2009/08/indians-in-gulf-debt-trap-commit.html debt https://www.emirates247.com/news/emirates/over-1-200-indians-in-uae-jails-2012-07-08-1.466188 debt https://www.crlsresearchguide.org/10_Brainstorming_Questions.asp https://pu blic.wsu.edu/~taflinge/research.html https://www.psychologytoday.com/blog/happiness-in-world/201004/the-six-reasons-people-attempt-suicide
Tuesday, May 19, 2020
1.0 Introduction Computers are our lives. With new, evolving gadgets released almost every day across the globe, us, humans, get seriously blind sighted by how it started, basically taking machinery for granted. This report will aid in understanding the history of computers, from start to finish, teaching casual users new facts regarding history. The term Ã¢â¬ËcomputerÃ¢â¬â¢ may also mean to define a tablet or smartphone but in this report, computers such as desktops and laptops will be discussed. 1.1 The Idea The first ideology of a computer first started off by a calculator made by Charles Babbage, a device which was successfully completed between 1781 to 1871. His first thought of creating an automatic machine was not so it could evolve soÃ¢â¬ ¦show more contentÃ¢â¬ ¦The calculator was also the first electronic, automatic machine. After BabbageÃ¢â¬â¢s machineÃ¢â¬â¢s release, it opened windows for innovation. Because Babbage was the first inventor of a self-mechanical machine, it lacked in features, portability, was large in size and lacked in speed when compared to hand-used alternatives, such as the old abacus. After the release of BabbageÃ¢â¬â¢s calculator, German-resident Konrad Zuse, made the Z3, however, it was developed during World War I, resulting in the news not sent to the Americas of a new calculator. Consequently, when IBM created their own version and was considered second. IBMÃ¢â¬â¢s was greater in power, and it, too, inspired other Americans to improve on it. Thus, many people were counted in the building of calculators during the Calculator Era. 2.0 The Timetable of Evolutionary Inventions 2.1 History Timeline Many new machines were created during the past eternity and its story, preserved, survived to this day Ã¢â¬â a time when six point eight billion inhabitants out of seven billion people use computers. The following is a list of dates when and big, notable computers/calculators hardware or major companies which exists today, were started. 1837: BabbageÃ¢â¬â¢s Calculator Charles Babbage created the automated calculator, the first of its kind, named the Analytical Engine. From the time he was an adolescent to his death, he was
Josef Albers (March 19, 1888 - March 25, 1976) was one of the most influential art educators of the 20th century in Europe and the United States. He used his own work as an artist to explore theories of color and design. His Homage to the Square series is one of the most extensive and influential ongoing projects undertaken by a prominent artist. Fast Facts: Josef Albers Occupation: Artist and EducatorBorn: March 19, 1888 in Bottrop, Westphalia, GermanyDied: March 25, 1976 in New Haven, ConnecticutSpouse: Anni (Fleischmann) AlbersSelected Works: Homage to the Square (1949-1976), Two Portals (1961), Wrestling (1977)Notable Quote: Abstraction is real, probably more real than nature. Early Life and Career Born into a German family of craftsmen, Josef Albers studied to become a schoolteacher. He taught in the Westphalian primary schools from 1908 to 1913 and then attended the Konigliche Kuntschule in Berlin from 1913 to 1915 to earn certification to teach art. From 1916 to 1919, Albers worked as a printmaker at the Kunstgewerbeschule, a vocational arts school in Essen, Germany. There, he received his first public commission to design stained-glass windows for a church in Essen. Grassimuseum Windows in Leipzig, Germany. Frank Vincentz / Wikimedia Commons / GNU Free Documentation License Bauhaus In 1920, Albers enrolled as a student at the famed Bauhaus art school, founded by Walter Gropius. He joined the teaching faculty in 1922 as a maker of stained glass. By 1925, Albers was promoted to full professor. In that year, the school moved to its most famous location in Dessau. With the move to a new location, Josef Albers began work on furniture design as well as stained glass. He taught at the school along with other prominent 20th-century artists such as Wassily Kandinsky and Paul Klee. He cooperated with Klee for many years on glass projects. Armchair designed by Josef Albers (1927). Tim Evanson / Wikimedia Commons / Creative Commons 2.0 While teaching at the Bauhaus, Albers met a student named Anni Fleischmann. They married in 1925 and remained together until Josef Albers death in 1976. Anni Albers became a prominent textile artist and printmaker in her own right. Black Mountain College In 1933, the Bauhaus closed due to pressure from the Nazi government in Germany. The artists and teachers who worked at the Bauhaus dispersed, many of them leaving the country. Josef and Anni Albers emigrated to the United States. Architect Philip Johnson, then curator at the Museum of Modern Art in New York City, found a position for Josef Albers as head of the painting program at Black Mountain College, a new experimental art school opening in North Carolina. Josef Albers work at the PaceWildenstein Gallery, New York. Brad Barket / Getty Images Black Mountain College soon took on a very influential role in the development of 20th-century art in the United States. Among the students who studied with Josef Albers were Robert Rauschenberg and Cy Twombly. Albers also invited prominent working artists like Willem de Kooning to teach summer seminars. Josef Albers brought his theories and teaching methods from the Bauhaus to Black Mountain College, but he was also open to influence from the ideas of American progressive education philosopher John Dewey. In 1935 and 1936, Dewey spent extensive amounts of time at Black Mountain College as a resident and frequently appeared in Albers classes as a guest lecturer. While working at Black Mountain College, Albers continued to develop his own theories about art and education. He began what was called the Variant/Adobe series in 1947 that explored the visual effects created by subtle variations in color, shape, and position. Homage to the Square Blue Secret II (1963). Wikimedia Commons / Creative Commons 4.0 In 1949, Josef Albers left Black Mountain College to chair the Design Department at Yale University. There he began his best-known work as a painter. He started the series Homage to the Square in 1949. For more than 20 years, he explored the visual impact of nesting solid-colored squares in hundreds of paintings and prints. Albers based the entire series on a mathematical format that created the effect of overlapping squares nested within each other. It was Albers template for exploring the perception of adjacent colors and how flat shapes might appear to be advancing or receding in space. The project earned significant respect in the art world. In 1965, the Museum of Modern Art in New York City organized a traveling exhibition of Homage to the Square that visited multiple locations in South America, Mexico, and the United States. Josef Albers (American, b. Germany, 1888-1976). Scherbe ins Gitterbild (Glass Fragments in Grid Picture), ca. 1921. Glass, wire, and metal, in metal frame. Photo Tim Nighswander/Art Resource, NY. Ã © 2009 The Josef and Anni Albers Foundation / Artists Rights Society (ARS), New York In 1963, Josef Albers published his landmark book Interaction of Color. It was the most complete examination of color perception yet, and it had a massive impact on both art education and the work of practicing artists. It particularly influenced the development of Minimalism and Color Field Painting. Later Career Albers retired from Yale University in 1958 at age 70, but he continued to teach giving guest lectures at colleges and universities around the country. In the last 15 years of his life, Josef Albers designed and executed major architectural installations around the world. He created Two Portals in 1961 for the entry to the Time and Life building lobby in New York. Walter Gropius, Albers former colleague at the Bauhaus, commissioned him to design a mural named Manhattan that decorated the lobby of the Pan Am Building. Wrestling, a design of interlocking boxes, appeared on the facade of the Seidlers Mutual Life Center in Sydney, Australia in 1977. Wrestling (1977). Whitegost.ink / Wikimedia Commons / Creative Commons 4.0 Josef Albers continued working at his home in New Haven, Connecticut, until his death at age 88 in 1976. Legacy and Influence Josef Albers powerfully impacted the development of art in three different ways. First, he was an artist himself, and his explorations of color and shape laid the groundwork for generations of artists to come. He also presented disciplined shapes and designs to viewers with countless variations on a theme that had varying emotional and aesthetic impact. Second, Albers was one of the most gifted art educators of the 20th century. He was a key professor at the Bauhaus in Germany, one of the most influential architecture schools of all time. At Black Mountain College in the U.S., he trained a generation of modern artists and developed new techniques of teaching art putting the theories of John Dewey into practice. Third, his theories about color and the ways that it interacted in the perception of viewers influenced countless artists around the world. The art worlds appreciation for the work and theories of Josef Albers became evident when he was the subject of the first solo retrospective of a living artist at the Metropolitan Museum of Art in New York City in 1971. Sources Darwent, Charles. Josef Albers: Life and Work. Thames and Hudson, 2018.Horowitz, Frederick A. and Brenda Danilowitz. Josef Albers: To Open Eyes: The Bauhaus, Black Mountain College, and Yale. Phaidon Press, 2006.
Wednesday, May 6, 2020
A Paper AN ANALYSIS OF ELEMENTS OF Ã¢â¬Å"THE MAN IN A CASEÃ¢â¬ BY WENDY WASSERTEIN ARYA FRIZANDIKA 1005121046 ENGLISH STUDY PROGRAM LANGUAGE AND ART DEPARTMENT EDUCATION AND TEACHING TRAINING FACULTY RIAU UNIVERSITY 2013 I. Introduction Ã¢â¬Å"The Man in a CaseÃ¢â¬ is a drama authorized by a well-known American playwright, Wendy Wasertein. Simply, this drama told about an optimism aproach of Byelinkov and Varinka. This is a love story which can tell the audience how human beings can find their love in any different forms and ways. We also can find so many social struggles of this drama that is published in 1986. Wendy Wassertein was born on October 18th, 1950 in Brooklyn, New York. She received the Tony Award for Best Play in 1989,Ã¢â¬ ¦show more contentÃ¢â¬ ¦VARINKA. Youre smiling. I knew I could make you smile to day. BYELINKOV. I am a responsible man. Every day I have for breakfast black bread, fruit, hot tea, and every day I smile three times. I am halfway into my translation of the Aeneid (note: Latin epic poem by the Roman poet Virgil (70-19B.C.) from classical Greek hexameter into Russian alexandrines. In twenty yeas I have never been late to school: l am a responsible man, but no dancing bear. VARINKA. Dance with me. BYELINKOV. Now? It is nearly four weeks before the wedding! VARINKA. Its a beautiful afternoon. We are in your garden. The roses are in full bloom. BYELINKOV. The roses have beetles. VARINKA. Dance with me! BYELINKOV. You are a demanding woman. VARINKA. You chose me. And right. And left. And turn. And right. And left. BYELINKOV. And turn. Give me your hand. You dance like a school mouse. Its a beautiful afternoon! We are in my garden. The roses are in full bloom! And turn. And turn. (Twirls Varinka around.) VARINKA. I am the luckiest woman! (Byelinkov stops dancing.) Why are you stopping? BYELINKOV. To place a lilac in your hair. Every year on this day I will place a lilac in your hair. VARINKA. Will you remember? BYELINKOV. I will write it down. (Takes a notebook from his pocket.) Dear Byelinkov, dont forget the day a young lady, your bride, entered your garden, your peace, and danced on the roses. On that day every year you are to place a lilac in her hair. VARINKA. I love you.Show MoreRelatedMountain Man Brewery Case1441 Words Ã |Ã 6 PagesWhat is Mountain Man Brewing CompanyÃ¢â¬â¢s positioning relative to its competitors? Mountain Man Brewing Company brewed a beer called Ã¢â¬Å"Mountain Man LagerÃ¢â¬ beer. Ã¢â¬Å"Mountain Man LagerÃ¢â¬ held the top market position among lagers in West Virginia for almost 50 years. It was also known as Ã¢â¬Å"West VirginiaÃ¢â¬â¢s BeerÃ¢â¬ . It was a legacy brew in the mature beer brewing business and had managed to maintain a respectable market position in most of the states where the beer was distributed. Ã¢â¬Å"Mountain Man LagerÃ¢â¬ was a darkRead MoreMan Ray Case Study973 Words Ã |Ã 4 Pages Chapter 4. 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One of them tosses a marshmallow to the other, who catches it with his or her mouthRead More The Non-Sympathetic Character of Byelinkov in The Man in a Case612 Words Ã |Ã 3 PagesThe Non-Sympathetic Character of Byelinkov in The Man in a CaseÃ Ã Ã It is hard to sympathize with a person who has a complete lack of happiness in their life.Ã In Wendy Wassersteins The Man in a Case, Byelinkov lives a dull, uneventful life, which only he is content with.Ã He performs the exact same routine every day and has rendered this routine almost his entire life.Ã Byelinkovs tedious life is expressed throughout the play by way of comments made to Varinka, as well as through his dailyRead MoreMountain Man Brewing Company Case Analysis1003 Words Ã |Ã 5 PagesÃ¯ » ¿Katia Herrera Dr. Barksdale MK4900 June 23, 2014 Mountain Man Brewing Company Case Analysis Situation Analysis 1. 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The Harlem Renaissance created a new racial identity for African-Americans living in the United States, after the First World War. This new racial identity caused the African-Americans to become a nation within the United States. A nation is defined as a group of people that share common language, ethnicity, history, and culture. A nation of people may or may not have sovereignty. Harlem, a neighbourhood in Manhattan, New York City, emerged as the Ã¢â¬Å"race capitalÃ¢â¬ 1 for African-Americans living in the Northern states. Many African-Americans migrated from the Southern states to the North because of an influx of available jobs after World War I. Influential writer James Weldon Johnson described Harlem as Ã¢â¬Å"being taken without violence.Ã¢â¬ 2 TheÃ¢â¬ ¦show more contentÃ¢â¬ ¦The race-spirit became renewed and rejuvenated4. The significance of the Harlem Renaissance was that a new African-American identity was established. They were no longer slaves or a lower class, but a nation that had artists, intellects, and itÃ¢â¬â¢s own culture. The history and ethnicity of most of the African-Americans living in the United States is similar. Centuries before the Harlem Renaissance, English merchants had gone to the African continent and took prisoner many Africans to be used as slaves in English colonies. The Natives living near the English colonies had not been useful as slaves because they knew the area to well and could easily escape. The African prisoners were taken either to Virginia to work on cotton or tobacco plantations, or to the Caribbean to work on sugar plantations. Many of the Carribean slaves were moved to the United States after the collapse of the sugar industry. After the Emancipation Proclamation, which set the slaves free, many African-Americans had a difficult time assimilating into white American society. There was still a lot of prejudice and discrimination by the white Americans. The history and ethnicity of African-Americans is s imilar, which is one part of becoming a nation. Language is an important part of any nation. A language is a distinct characteristic of a separated group of people. The African-Americans living in United States of America spoke English, just like everyone else.Show MoreRelatedThe Harlem Renaissance, A Social, Cultural, And Artistic Movement1298 Words Ã |Ã 6 Pages The Harlem Renaissance was a social, cultural, and artistic movement that started in Harlem, New York during the 1920Ã¢â¬â¢s. Although it is generally considered to span from 1918 to the mid-1930, many of its ideas continue today. Ã¢â¬Å"The Harlem Renaissance was a phase of a larger New Negro movement that had emerged in the early 20th century and in some ways ushered in the civil rights movement of the late 1940Ã¢â¬â¢s and early 1950Ã¢â¬â¢sÃ¢â¬ (Thomas, 2017). Ã¢â¬Å"The social foundations of this movement included the GreatRead MoreThe Art Of The Folk1699 Words Ã |Ã 7 Pages The Art of the Folk: Jazz, Blues, Folktales, Dance: The Harlem Renaissance During the nineteenth- mid-twentieth century, folk became very popular and widely known within the nation. Folk is considered the ordinary citizens of a public or district considered as the agents of a conventional lifestyle and particularly as the originators or bearers of the traditions, convictions, and expressions that make up an unmistakable culture. When people started to realize, their potential and become open toRead MoreAnalysis Of Langston Hughes And His Harlem Dream1639 Words Ã |Ã 7 Pagesand His Harlem Dream The 1900s found many African Americans migrating from the south to north of the United States in an event called the Great Migration. Many Southern African-Americans migrated to a place called Harlem and this is where the Harlem renaissance originated from. The Harlem renaissance began just after the first world war and lasted into the early years of the great depression. Harlem became the cynosure for blues and jazz and birthed forth a Negro Artist era called the Harlem RenaissanceRead MoreWhite Supremacy And The Jim Crow Laws1369 Words Ã |Ã 6 Pagespercent of African Americans lived until the Great Migration north that gave way to the Harlem Renaissance. Which was a movement in the 1920 s and 1930 s that opened the discussion on a minority in America. This movement gave a voice to civilians who were slaves sixty years earlier. Even though the Harlem Renaissance was not a true renaissance, the period did serve to stimulate African American writing as well as a new view into polit ics. They expressed themselves in a way that was once considered tooRead MoreNew Negro Essay984 Words Ã |Ã 4 Pagesabolition of slavery in the United States presented southern African Americans with many new opportunities, including the option of relocation in search of better living conditions. The mass movement of black people from the rural areas of the South to the cities of the North, known as the Black Migration, came in the 1890s when black men and women left the south to settle in cities such as Philadelphia and New York, fleeing from the rise of Jim Crowe Laws and searching for work. This migration ofRead MoreDuke Ellington Essay1129 Words Ã |Ã 5 PagesThe Harlem Renaissance was an era full of life, excitement, and activity. The world in all aspects was in gradual recovery from the depression. The world of music was expanding, sharing itÃ¢â¬â¢s enthusiasm throughout the world. The evolution of jazz aroused the curiosity of the nation. As Blacks received their freedom, they were able to express themselves as talented individuals. Certain blacks contributed immensely to the era of jazz, for example, Duke Ellington. Ellington entered a brand-new, exciting Read More1900-1929: Social Turmoil -- Dbq1538 Words Ã |Ã 7 Pages1900s were filled with many new social ideas and changes. New faces arose during this time, and many new ideas changed the shape of society. Among these were race relations, the role of women in society, and the ever-heated modernism versus fundamentalism debate. Relationships between races were very sketchy during the early 1900s. Racism was still very strong in the country, and ethnic groups settled in an area and created their own little communities. Harlem, New York was a black communityRead MoreHistory5499 Words Ã |Ã 22 PagesHARLEM RENAISSANCE by William R. Nash ^ The term Ã¢â¬ËÃ¢â¬ËHarlem RenaissanceÃ¢â¬â¢Ã¢â¬â¢ refers to the efÃ¯ ¬âorescence of African-American cultural production that occurred in New York City in the 1920s and early 1930s. One sometimes sees Harlem Renaissance used interchangeably with Ã¢â¬ËÃ¢â¬ËNew Negro Renaissance,Ã¢â¬â¢Ã¢â¬â¢ a term that includes all African Americans, regardless of their location, who participated in this cultural revolution. Followers of the New Negro dicta, which emphasized blacksÃ¢â¬â¢ inclusion in and empowermentRead MoreHarlem Renaissance3262 Words Ã |Ã 14 PagesHarlem Renaissance, a blossoming (c. 1918Ã¢â¬â37) of African American culture, particularly in the creative arts, and the most influential movement in African American literary history. Embracing literary, musical, theatrical, and visual arts, participants sought to reconceptualize Ã¢â¬Å"the NegroÃ¢â¬ apart from the white stereotypes that had influenced black peoplesÃ¢â¬â¢ relationship to their heritage and to each other. They also sought to break free of Victorian moral values and bourgeois shame about aspects ofRead MoreThe Great Depression And Dust Bowl2250 Words Ã |Ã 9 Pagesthe decade there was economic boom, the Harlem Renaissance, improved women s rights, and the ending of the captains of industry era. On the other hand, there was the Great Depression, Dust Bowl, and Prohibition which were viewed very negatively due to the intense effect they had on the entire country. The decades leading up to the 1920s set the ground work for a lot of the best parts of the 20s, specifically the economic boom. Starting with the creation of monopolies by the likes of Rockefeller
Question: Discuss about the General Purpose Financial Reports for Public Sector. Answer: General Purpose Financial Reporting (GPFRs) GPFRs are required to be prepared by the reporting entities according to the Australian Accounting Standards which is the governing body. The GPFRs are prepared in order to meet the needs of those users who are not in a position to demand financial reports from the company as per their tailored needs. These users are dependent upon the GPRS for their information needs in order for them to decide on the allocation of the scare resources. Who is required to prepare GPFRs All the reporting entities are required to prepare GPFRs whereas all the non reporting entities should prepare special purpose financial reports (SPFRs). A reporting entity is that which is expected to have users who rely on the general purpose financial statements for information which will be used by them to decide where to allocate the scare resources. The reporting entities of GPFRs may be divided in to two tiers namely Tier 1 and Tier 2. Tier 1 entities include entities which work for profit and are private companies and entities belonging to the local, state and federal governments. Tier 1 entities are required to prepare GPFRs in total compliance with the accounting standards. A private company is said to have public accountability if its equity or debt are traded in the open market or is in the process of issuing equity or debt for trading in the open market and if the primary business of the company is to hold assets of a group of outsiders as a fiduciary. Such companies include insurance companies, banks, investment banks and brokers and dealers. All other entities which do not fall in the category of tier 1 are tier 2 entities and tier 2 entities have reduced disclosures but have to comply with the classification, recognition and measurement of the accounting standards. (KPMG, 2014) Objective of GPFRs The main objective of GPFRs is to provide useful information to the existing or potential investors, creditors in making a decision as to whether to allocate the scare resources to the entity or not. The decision relate to investing, holding, selling in the companys shares, giving loan and credit to the company. There are many users of financial information provided by GPFRs. These users are interested in the GPFRs as they are in a position to decide it they want to allocate the scare resources to a particular entity or not. Investors decide whether to invest in a company or not, creditors decide whether to provide credit to a company or not, government decides whether to lend funds for a programme of the entity or not, employees decide whether to sell their services to the entity or not, donators decide whether they want to make donations to the entity or not, the owners of the company decide whether they should allocate resources for the companys operations and who would ,manage the business activities on their behalf. The interest of the community is served in the best manner of the scare resources which are allocated to the entities utilize them in the most efficient manner by generating maximum output. Efficient utilization of resources leads to higher living standards, rising economic development and overall development of the economy. The above efficient allocation of resources will take place only if the providers have sufficient information about the entity in which they want to invest and will base their decisions on the information provided in the GPFRs. GPFRs also provide mechanism to the management of the company through which they can fulfil their accountability. The management is accountable to the public because it is using their resources and hence with the help of GPFRs the management is able to discharge their accountability. (SAC2, NA) Qualitative Characteristics of GPFRs The usefulness of the GPFRs depends on the type of information provided. The information under the GPFRs include the economic resources possessed by the entity and the claims against the entity at a particular data and it also consists of events and conditions which led to a change in the resources and claims of the entity. Apart from the financial information, the reports also provide data on the strategies of the entity and the future outlook of the company with respect to growth. However, to make the above information useful, it is necessary that it should be relevant, comparable, understandable, verifiable, and timely and should be in faithful representation. (IFRS, NA) Relevance the information contained in the GPFRs is said to be relevant if it has both predictive and confirmative values and has the capability of making a difference in the decision made by users of allocating the resources to the entity or not. It is said to have predictive value if the information can be used by the users in making certain predictions about the entity through processes employed by him to predict the future of the company. Like a company may give future outlook of the company in terms of the increased revenue, costs and profits and on basis of this outlook, the user may base his predictive value. It is said to have confirmative value if the information can confirm or change the evaluations made by the users in the past. Confirmative and predictive value is interrelated. Like the revenue data of the company is confirmative value, however, the user may use the revenue data of the past to predict the future revenue based on the pattern it follows. Also if revenue ha s been predicted in the past, the actual revenue can be compared with what was predicted and on the basis of the correctness of the data, the processes employed to forecast future revenue may be altered. Faithful Representation all the information contained in the GPFRs whether financial or no financial should be represented faithfully, in other terms it should be complete, neutral and free of any material error. A complete description is the complete information and explanation about the phenomena being described. Like if assets are being reported, complete description would include nature of assets, their numerical value (original cost, fair value, depreciation). Information is said to be neutral when it is presented without any bias, emphasis or over emphasis on any particular information so as to influence the understanding of the user of the report. All the information should be presented in the most neutral way so that it is read by the user the way the events took place in the company. The information presented in the financial report cannot be 100% accurate, however free from errors means there are no omissions in information presentation. Also the process adopted for representing the information is free of error. Like if a company makes an estimate of doubtful debts, it may not be necessary that the estimate is perfectly accurate; however the procedure of estimating the doubtful debts should be accurate. (IFRS, NA) The above two features are called the fundamental qualitative characteristics. The features which are to follow are called enhancing qualitative characteristics because they enhance the quality of the information which relevant and faithfully represented. Comparability usually the users of GPFRs are interested in making comparisons between the financial performances between similar entities to decide where to allocate their resources. They may also like to compare the performance of the same entity with the past. Hence the GPFRs should be comparable. Comparability is achieved with some degree of consistency. Consistency refers to the use of same accounting policies and methods in reporting a particular item over different periods or across the entities. Uniformity is not necessary for a report to be comparable. Comparability requires similar things to look alike and different things to look different. Comparability is possible only for the financial information contained in the second half of the report, for the first half which constitutes narrative reporting, comparability is not significant. Verifiability the users of the report should be able to verify the information contained in the report. Verification can be either direct or direct. Direct verification is verification through direct observation like verifying the cash balance by counting cash. Indirect verification is verifying the value given in the report by applying the same procedure as adopted by the company to calculate that value. Like verifying the value of plant and machinery by taking the input given in the report like costs and quantity and recalculating the value using the same assumptions as made by the company. However, it may not be possible to verify the forward looking information, so the company should the underlying assumptions and how the information was compiled in order to support the information. Timeliness it is important for the information to be provided timely in order to be useful. The information should be capable of helping the users make decisions with respect to investment and that is possible only when the information is provided timely. However, some past information may also be useful to the users for studying the trends, compliance of the company performance with the budgeted one. Understand ability - the report should be clear, precise and understandable. There should be proper categorisations and classifications to make it understandable. Moreover, it is assumed that the users of the report are aware of the economic and business activities and can analyse the information in a diligent manner. (IFAC, 2012) Need for Rules and Regulations in preparing GPFRs GPFRs are required to be prepared by the reporting entities which constitutes of all the public companies as well as the private companies who have raised capital in the form of shares of debt and these instruments are traded in the public. From the nature of the companies, it is clear that they are using the public money to carry out their business and hence are liable to provide information on their business activities so that the users of financial report are aware where and how their money is being put in use to. These companies have a high economic and political influence and their business activities may affect the growth of the economy as a whole, hence it becomes mandatory for them to carry out the business with utmost care and also report their activities in the best manner so that different users may be able to scrutinize the performance to be in best interest of the society. (AASB, 2010) References IFAC, (2012), Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports, Consultation Paper, International Public Sector Accounting Standards Board AASB, (2010), Exposure Draft ED/2010/2 Conceptual Framework for Financial Reporting: The Reporting Entity, AASB submission KPMG, (2014), Australian Financial Reporting Manual, Department of Professional Practise Horwath, (2015), Reporting Entity: General Purpose Vs. Special Purpose Financial Reports, Crowe Horwath Sydney SAC2, (NA), Objective of General Purpose Financial Reporting, Statement of Accounting Concepts IFRS, (NA), The Objective of General Purpose Financial Reporting, Conceptual Framework