Innovation in Evolution of Management - Free Samples to Students

Question: Discuss about the Innovation in Evolution of Management. Answer: Introduction: Computer World needs to consider certain factors at the time of making credit sales decision and these are evaluated briefly as follows: The first factor is the effect on sales revenue. The main reason behind granting credit is that the customers might delay in making payments (Coad, Jack and Kholeif 2015). This would help in winning the customers for Computer World. However, the sales revenue might be delayed due to credit period or discount period. The second factor is the effect on the cost of sales. At the time of extending credit, it denotes incurring amount for the product or service for having it in stock; however, the payment is not received immediately at the time of purchase (Cooper, Ezzamel and Qu 2017). Although the payment from the customers is confirmed, Computer World needs to have sufficient cash balance in order to compensate for the delayed payment. Moreover, the organisation might lose interest income that could have been earned on that amount. The third factor is the probability of bad debts. In case, Computer World provides any percentage of sales in the form of credit, there is a possibility of bad debt. Thus, at the time of determining the credit policy, the organisation needs to allow for some percentage of the credit accounts, which would not be paid. If Computer World decides to follow up the credit by the business through appointment of a new clerk for following up the collection, it might increase the probability of committing fraudulent actions. In addition, the new clerk could seek access of the various parts of the accounting system of the organisation through passwords, electronic access logs and lockouts and hence, the person could manipulate the results, which might have negative impact on the business operations (Fullerton, Kennedy and Widener 2013). In addition, another internal control threat includes standardisation of documents utilised for financial transactions like requests of internal materials, invoices and inventory receipts. When an organisation allows credit to its customers, few of them might not be able to pay within time. The direct write-off method is a way of accounting for such uncollectible expenditures (Granlund and Lukka 2017). However, it would not be effective to use this method for recording bad debts, since it violates the matching principle. At the time the business writes off an uncollectible amount, it charges the amount in the form of bad debt expense on the profit and loss account. In this method, this expense might happen in a period after the recording of initial sale, which violates the matching principle. In addition, if Computer World uses the direct write-off method, it would state accounts receivable amount at the time of sale, which might lead to overstatement of time. Hence, direct write-off method need not be used for recording bad debts The allowance method is a procedure that projects uncollectible receivables and bad debts through reporting of accounts receivable at its recognisable value (Messner 2016). This method is superior over the direct write-off method due to two distinct advantages. Firstly, this method agrees fully with the matching principle by recording projected bad debt expense in the period where the associated sale takes place. Secondly, this method reports accounts receivable at its recognisable value, which would help the creditors and investors to obtain an insight of the effectiveness of cash management policy of Computer World. It has been observed that there are certain material errors in measurement, recognition, disclosure or presentation of the elements of financial statements in a subsequent period of reporting. AASB 108 needs retrospective statement of the financial reports in such situations (Otley and Emmanuel 2013). In addition, this standard specifies that an organisation is to rectify any material prior-end error retrospectively in the first financial report after the error of discovery. This is mainly conducted by restating the comparative amounts for the previous period and if the error happened before the presentation of the earliest period, the restatement of the beginning balances of assets, equities and liabilities for the earliest previous period presented is made in accordance with Paragraph 42 of AASB 108. Hence, it is necessary for Computer World to develop a retrospective statement in accordance with the above-stated standard. As commented by Otley (2016), using both direct write-off method and allowance method of recording bad debt might lead to contradictory and inaccurate results in the financial statements of the organisation. This is because it would not be effective to use direct write-off method for recording bad debts, since it violates the matching principle. At the time the business writes off an uncollectible amount, it charges the amount in the form of bad debt expense on the profit and loss account. In this method, this expense might happen in a period after the recording of initial sale, which violates the matching principle. In addition, if Computer World uses the direct write-off method, it would state accounts receivable amount at the time of sale, which might lead to overstatement of time. On the other hand, the allowance method is superior over the direct write-off method due to two distinct advantages. Firstly, this method agrees fully with the matching principle by recording projected bad debt expense in the period where the associated sale takes place. Secondly, this method reports accounts receivable at its recognisable value, which would help the creditors and investors to obtain an insight of the effectiveness of cash management policy of Computer World (Taylor and Scapens 2016). According to the provided case, Harry is a customer and the person has placed a custom order for a notebook through credit card. As the order is ready for shipment, the credit card of Harry has been charged. However, the person has cancelled the order and he has lodged a dispute with the bank that has issued the credit card. Based on the provided scenario, it could be stated that the bank has made the right move, since the product of Harry is already up for shipment (Suomala, Lyly-Yrjninen and Lukka 2014). Since the product of Harry is already on shipment, the person is liable for clearing the amount and if the person cancels the order, the bank could impose charges for the order cancellation. Hence, it is unethical on the part of Harry to engage in a dispute with the bank. As the customer service officer of the bank, it is necessary to arrange a meeting with Harry, in which the detailed bank policies would be described and it would be ensured that the bank would work according to it s norms; however, the interest of the customer would be kept in mind as well. References: Chenhall, R.H. and Moers, F., 2015. The role of innovation in the evolution of management accounting and its integration into management control.Accounting, Organizations and Society,47, pp.1-13. Coad, A., Jack, L. and Kholeif, A.O.R., 2015. Structuration theory: reflections on its further potential for management accounting research.Qualitative Research in Accounting Management,12(2), pp.153-171. Cooper, D.J., Ezzamel, M. and Qu, S.Q., 2017. Popularizing a management accounting idea: The case of the balanced scorecard.Contemporary Accounting Research. Fullerton, R.R., Kennedy, F.A. and Widener, S.K., 2013. Management accounting and control practices in a lean manufacturing environment.Accounting, Organizations and Society,38(1), pp.50-71. Granlund, M. and Lukka, K., 2017. Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research.Critical Perspectives on Accounting,45, pp.63-80. Messner, M., 2016. Does industry matter? How industry context shapes management accounting practice.Management Accounting Research,31, pp.103-111. Otley, D. and Emmanuel, K.M.C., 2013.Readings in accounting for management control. Springer. Otley, D., 2016. The contingency theory of management accounting and control: 19802014.Management accounting research,31, pp.45-62. Suomala, P., Lyly-Yrjninen, J. and Lukka, K., 2014. Battlefield around interventions: A reflective analysis of conducting interventionist research in management accounting.Management Accounting Research,25(4), pp.304-314. Taylor, L.C. and Scapens, R.W., 2016. The role of identity and image in shaping management accounting change.Accounting, Auditing Accountability Journal,29(6), pp.1075-1099.

Abortion Pro

Abortion: Pro-choice Essay Abortion is the termination of a pregnancy. Since 1973 abortion has been an important controversial issue within the United States. 1973 marks the year that the famous Rowe versus Wade case was decided before the Supreme Court. The Supreme Court ruled that abortion be legal and available to all women. Legal abortions can be performed up until the sixteenth week of pregnancy, after sixteen weeks most doctors or clinics will not perform the procedure unless keeping the baby presents a medical risk to the mother. Even in these situations abortions are very risky after sixteen weeks. The moral question has always been whether or not it should be a womans decision to get an abortion. The other side of that question is whether the government should have control over a womans body and forbid her to get an abortion. Both the pro-life and the pro-choice supporters on this issue are adamant about their ideas and their beliefs. I can remember in 1998 a bomb exploded in a Birmingham, Alabama abortion clinic killing several people. The bomb was planted by pro-life supporters. This kind of action leads me to believe that some pro-life supporters value the life of unborn children higher than the life of human beings. Should one life really be worth more than the other? I disagree completely with the idea of abortion being illegal. I also disagree with the government having the right to decide for any woman what she can or cannot do with her body. I am pro-choice. By pro-choice this means that I believe that a woman can and should be able to safely obtain an abortion without being harrassed by pro-life picketers or potentially injured by unregulated procedures or unqualified doctors. Licensed clinics should be set up throughout all 50 states and should be treated by state medical inspectors the way any other surgical establishment is monitored.The reason I believe so strongly about the abortion issue is because sometimes circumstances beyond a womans control present themselves. Women who are raped, who carry a disease, who are too young to be mothers, who are drug addicts and women who are too old to have children should all be able to obtain an abortion. Not only is the choice a good one for the potential mother but it is also a good choice for the unborn child. Before sixteen weeks the unborn child is not even considered a fetus. That is why I believe that abortions before sixteen weeks are justifiable. I do not believe anyone just gets pregnant to have an abortion. The whole situation is both physically and psychologically painful for the woman. There is also a slight chance that the female will never again be able to carry a child to full term due to the abortion procedure. There are many factors to consider in choosing whether or not to carry a child to term or abort, but these factors are very personal and can only be answered by the woman who has been confronted with the fact that she is pregnant.

Use a Sample Essay or Sample Rubrics to Help You Write Your College Essay

Use a Sample Essay or Sample Rubrics to Help You Write Your College EssayTo use a sample essay or sample rubrics to help you write your college essay is a useful way to get started. It provides you with guidelines and tools you can use as you begin to hone your writing skills and create more balanced and accurate essays that will help you excel in college.Even if you don't have a syllabus that you are required to follow, just writing and submitting essays can be effective for you. These 'off the cuff' samples can work as a replacement for the student's teaching in class. The information you are provided in these samples will give you ideas and help you to develop your own lesson plans.It is also important to evaluate how well you write an essay. You may feel that you aren't as polished as you'd like to be. Using a sample essay or rubrics for help in writing a proper essay is a good idea. You'll find it easier to write an essay if you have a common ground between what you are trying t o say and how you are going to express that to your reader.If you are looking for more information about how to write an essay, you may want to consider some of the other resources that you can get online. For example, the official College Board can provide you with some advice on essays. They have 'Teacher's Guide to Writing an Essay'Writing for High School.'Essays can be done in different ways. Students that may not have much exposure to writing essays can use some of the sample essays or rubrics to get some ideas. An example would be a semester assessment that gives a 'sample assignment' to students. There are other guidelines, you can look at to help you with your own assignments.Writing a college essay is very different from writing a high school essay. In college, there are more characters, speeches, and incidents to look at. If you have an agenda that is working through the other information, you can help yourself by looking at sample essays or sample rubrics. By doing this, you will see how your paper can be improved.Making an effort to include elements of your essay in your sample essays or rubrics will help you make it even better. A sample essay or sample rubrics is a tool that helps you improve your writing skills. You can use a 'sample' to help you focus on your strengths and use your weaknesses to make improvements for your project.

Walking Forward Into The Light Essays - Christianity, Africa

Walking Forward Into The Light ?My father, of course, was bringing the Word of God- which fortunately weighs nothing at all.? (Kingsolver 19) Missionaries from all faiths have traveled all over the world in attempts to show other peoples their ways. Christian missionaries in particular have struggled in their efforts to convert indigenous people. Simply bringing the Word of God, as Nathan Price does in The Poisonwood Bible, was and is not possible. With a conversion of faith comes an adoption of customs, morals, lifestyles, and even political views. Even though young Leah Price says that the Word of God weighed nothing, it was actually the heaviest burden the Price family carried with them on their journey. Every missionary who has brought the Word of God to the Congo region has been faced with many more challenges than they could have ever imagined. The Poisonwood Bible provides a glimpse into each of the complex situations that are created due to missionary work in the Congo. It is the turning point for religious work in the nation and depicts the ongoing struggle between the Congo and the rest of the world. However, to fully understand the impact of missionary work in the Congo, the beginning as well as the future of this movement most also be examined. The Congolese are a people who are rich in culture, very bright, and extremely diverse. For a long time, they were also regarded as being among the richest in natural resources until other countries exploited them. Africans in general had no need for prejudice, even when engaged in trade with other tribes or countries. Their practice of enslavement was merely a way to win a war or conflict. They treated slaves humanely. However, there was a great deal of misunderstanding from the very beginning between natives and the Europeans that arrived on the continent. Even missionaries struggled to understand their completely different way of life. The most challenging cultural idea was religion. Africa, including the people of the Congo, is a monotheistic people. Most explorers and missionaries failed to understand their belief in one creator. Generally, Europeans thought that the Congolese were an ignorant and backwards people and certainly would not have any ideas about just ?one God.? (Nkuzi) This superiority complex put a great deal of distance between the two peoples. The lack of true communication and understanding between the natives and the missionaries was the cause of the most devastation. Without a firm understanding of the culture, the missionaries could make little headway in conversions or even simply helping the communities. Giving aide to the villages of the Congo was one of the more successful efforts on behalf of the missionaries. Hospitals, clinics, improvements in transportation, and agriculture were all helpful additions to the Congolese way of life. However, these new establishments only made advances in places where the missionaries took an unassuming role. As seen in the novel The Poisonwood Bible, the hospital in Leopoldville lacked the prejudice and fervor of men like Nathan Price. It is obvious that the hospital helped more people than Nathan ever does. Also seen in the novel is the French Catholic missions led by religious women. In this scenario, the women wonder if what they are doing is enough; however, they again make more advances to help the people because they did not try to preach to anyone. Their ministry was one of healing, and Leah Price recognizes this when she hides for protection in their mission. Missionaries have been exploring the Congo region for over 100 years. European missions led almost all of the earliest expeditions into this new, uncharted territory. These men came not only with a sense of conversion, but domination. This mindset still causes problems today between the two groups. The missionaries came with the words of the Gospel of Mark: ?go therefore, and make disciples of every nation. Whoever believes and is baptized will be saved, whoever does not believe will be condemned? (Mark16:15-16). To save every person from sin seemed like the only Christian thing to do; however, this immense task could not ever take a firm hold in a land where tradition and faith had been practiced quite differently for thousands of years. As

Hitler and Roosevelt essays

Hitler and Roosevelt essays Franklin D. Roosevelt and Adolf Hitler were both very powerful men, yet at the same time they were from two different worlds and two completely different men. The one thing they did have in common was that they were the leaders of their country. Although Hilter was a sadistic dictator who almost took out a human race, while Roosevelt was a good man and an even better president. The two men are extremely different and have very different views. Adolf Hitler was born in Austria on April 20, 1889 into a poor family. He had an illegitimate father who was very poor. Roosevelt was born into a wealthy family on January 30, 1882 at Hyde Park, New York. Hitler grew up in Linz, Austria and received secondary schooling and although bad in school, left at the age of 16. He wanted to become an art student and attend the Academy of Fine Arts, but failed to get in. Roosevelt on the other hand was very good in school, he attended Harvard University and Columbia Law School. Hitler made a living by painting postcards and advertisements while moving from one boarding house to another. He also led a very lonely life, with no friends or lady friends. Roosevelt was very successful, he won the senate in 1910; was appointed Assistant Secretary of the Navy, and he was the Democratic nominee for vice president in 1920; not only was he successful in his career but his love life was doing well, he married Eleanor on St. Patricks Day in 1905. Hitler showed signs of his later behavior in his earlier years, he was very distant from people, hated non-Germans and of course the Jewish people, he was lonely and bitter, and ready to live in a world of fantasy to escape his failures and his poverty. Roosevelt on the other hand was a positive man with great determination, even when was struck with polio he worked hard to get stronger. The two men are very different in many aspects. Hitler left the army to join the Nazi party and went against many of the offici...

Material Handling in KIZAD, UAE Article Example | Topics and Well Written Essays - 3750 words

Material Handling in KIZAD, UAE - Article Example Receiving of raw materials to the factory is also part of material handling. It is to ensure the correct goods come to the organization and also leave the organization to the customer. The essay will expand on the role and benefits of KIZAD. The primary focus will be on material handling in KIZAD. The Middle East is a world-class logistics hub due to its geographical location. This region has had significant developments in terms of material handling and warehousing. There has been much development in the logistic infrastructure part of UAE. Countries like Abu Dhabi have significant economic development due to the number of businesses that go through the country. There are materials that go through Abu Dhabi before they move to other regions in the world. It is a central point of moving goods across the world. It is, therefore, important that Abu Dhabi develops world class warehouses where the materials being transported are in safe hands. The warehousing business is now a significant part of the economy that has always been dominated by oil and gas. The material handling business in KIZAD has helped the economy grow by 6% every year thus making it enable vision 2030. Abu Dhabi has a fast growth  pace and the manufacturing industries at KIZAD are growing. The need to have warehouses where the materials have a safe handle is increasing on a daily basis. There is not enough knowledge concerning the fast growth of the economy, hence the need for more warehouses in Abu Dhabi. There have however been many warehouses cropping up due to the increase in demand and opening of the port last year. Lessons on how to handle this business are in need so as the goods remain protected and not get damaged during storage. It is important to understand the kind of goods one is handling, as different products require different attention.

RHETORICAL ANALYSIS Essay Example | Topics and Well Written Essays - 250 words

RHETORICAL ANALYSIS - Essay Example xt of the bumper sticker, and it makes its point plainly and well – the person owning that car clearly does not believe they should â€Å"have to press 1 for English.† It also succeeds in that it draws the viewers attention to a great number of connected ideas that this person probably also believes – things about language rights, (presumably this person does not believe any schools should teach entirely in Spanish, or that the Spanish pledge of allegiance or Spanish version of the Star Spangled banner are acceptable). It uses a small amount of text to clearly annunciate opinions on a variety of views. This bumper sticker also has its failings, however. Firstly, it does not actually make an argument of any sort, but merely states an opinion. A bumper sticker could also say â€Å"I don’t think I should have to stop at a red light† – a clearly ridiculous notion – and carry the same weight because neither provides proof or evidence. Likewise, this bumper sticker is not entertaining. The best bumper stickers provide humour or irony to grab the viewers attention and make them remember the point – this does not. It simply states a point of view with no evidence or