Persuasive Speech On Drowning - 879 Words

Speech 5- Domestic issue in America Erin Day- Tuesday 11:30 Amrut Subject Sentence: Drowning is a serious problem taking the life of ten people per day. Introduction: I. The following is a true story. Colin was a fun, adventurous young boy who was always nervous around water. When he completed the swimming lessons curriculum at four years old in June of 2008, his confidence went through the roof. His father took a photo of his proud son wearing his swim goggles and smiling brightly. Colin said it was the best day of his life. The next day his mom took him and his older sister to join another family at a local public pool. Colin and his friends splashed around in the fountains and sprinklers near the shallow area of the pool under the†¦show more content†¦III. Over half of child drownings take place in residential swimming pools. A. These include neighborhood and apartment complex pools, and even backyard pools. 1. A lot of kids drown with a certified lifeguard on duty or even with their parents nearby. 2. This is because drowning can sometimes be extremely discreet. B. Mario Vittone put it perfectly in his article, â€Å"drowning doesn’t look like drowning†. 1. There is actually minimal splashing, flailing or waving during help. a. Drowning people can’t voluntarily control their arms. b. Drowning victims instinctively use their arms to press on the surface of the water so they can breathe. 2. Drowning can be silent. a. Drowning people physiologically cannot call out for help because they are too focused on breathing. b. When a victim’s mouth is above the surface, their body is only focused on inhaling oxygen. C. The inability to identify a drowning victim is a primary cause for these deaths. IV. Education is the solution. A. We can educate Americans on what a drowning victim looks like, what to do when you spot them, and how to prevent drowning before anyone even gets in the pool. 1. The Association of Aquatic Professionals is a group of people who are passionate about water safety. 2. They offer free courses to those interested in educating themselves on drowning prevention. a. The idea behind this is if one person decides to educate themselves, they can go out andShow MoreRelatedPersuasive Speech Outline : Animal Seaworld1070 Words   |  5 PagesMoe Daigneault Persuasive Speech PERSUASIVE SPEECH OUTLINE Comm 101 Topic: SeaWorld General Purpose: To persuade Specific Purpose: To persuade my audience why they shouldn’t go to SeaWorld because captivity for orca whales is very bad. Thesis: Because of what SeaWorld is doing, people should stop founding this billion dollar company by not going to SeaWorld, to prove what they’re doing with orca whales is wrong. I. Introduction A. Attention Getter: EveryoneRead MoreThe Character of Iago in William Shakespeare Essay665 Words   |  3 PagesRoderigo, and instantly put him in a frame of mind tightly connected to Iagos intentions. Iago leaves Roderigo completely vulnerable, ore stricken of his master plan, as Roderigo Utters It cannot be. Another tact Iago uses in a persuasive manner is the use of instruction, after all he now owns Roderigos ear and he can increase his impression to the scale of unified decision making, where by he says Drown Thyself? telling him to be a man and that the idea of killingRead MoreHow Does Rhetoric Affect Our Life?1400 Words   |  6 PagesI am hoping to gain their trust and eventually persuade them into taking the therapy. Most of the time I am successful at getting them to go, at times I am not. Shakespeare tells us that rhetoric is unavoidable, a part of human communication: a persuasive form of communication that appeals to people’s imagination, emotions and reasoning. 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This causesRead More The Charge of the Light Brigade and Dulce et Decorum Est Essay example2303 Words   |  10 Pages‘Cannon to right of them, Cannon to left of them, Cannon in front of them, Volley’d and thunder’d.’ The poet uses direct speech in his poem to bring it to life and to make the reader feel more involved. He tells the reader to ‘Honour the Charge they made.’ This makes his audience feel important because the line is addressed directly to them. Tennyson is very persuasive by trying to convince his readers to have the same opinion as him by telling them to honour the charge. This implies thatRead MorePostmodernism In Rushdie And Roys The God Of Small Things1651 Words   |  7 Pagespronounces pocket money as ‘porket munny’ and runs words together in the question: Coca-Cola Fanta? Ice-cream Rose milk? An imitation of the Malayalam speaker’s English accent is produced in the recitation that comrade Pillai’s son, Lennon makes of speech in Julius Ceasor. In the epigraph to the novel, Arundhati Roy quotes a line from Johan Berger; â€Å"Never again will a single story be told as though tells are of Pappachi and Mammachi, Chacko and Margaret Kochamma, Kochamma and Joe, Ammu and BabaRead MoreEssay on Hamlet – the Irony1973 Words   |  8 Pagessuperb figure – almost as great a dramatic creation as Hamlet himself. His intellectual powers are of the highest order. He is eloquent – formal when formality is appropriate (as in the speech from the throne), graciously familiar when familiarity is in place (as is his treatment of the family of Polonius), persuasive to an almost superhuman degree (as in his manipulation of the insurgent Laertes) – always and everywhere a model of royal dignity. (xviii)    The irony found in the characterizationRead MoreEssay about The Profound Irony of Shakespeares Hamlet 2407 Words   |  10 Pagessuperb figure – almost as great a dramatic creation as Hamlet himself. His intellectual powers are of the highest order. 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Creative Writing As A Tool For Enhancing Algerian Efl

Creative writing in EFL: Creative writing has begun to gain its popularity in the field of EFL/ ESL. This issue is recently mostly intrigued the interest of many countries including, United Kingdom, Pakistan, Trinidad and Tobago, Singapore, Australia and New Zealand, Ireland, United States and south Africa (Google Trends, 2015). Alan Maley is considered as one of the pioneers in the field of teaching creative writing in EFL settings. He, in fact, has numerous scholarly articles on creative writing in teaching English on famous teaching- related journals and websites. As an illustration, it is worth mentioning one of his websites entitled Teachingenglish.org.uk operated by British Council and BBC. Those who are beginners in using creative†¦show more content†¦He added that creative writing motivates learners to consider literature in the second language. (p. 103). A survey conducted among 50 leading ELT professionals by Maley (2009) to explain the purpose behind the incorporation of creative writing with aesthetic reading in language teaching environments. The questionnaire survey’s results that took place in 2006, suggested four areas which are positively influenced through the use of creative writing in EFL teaching and they are listed as follow: A- Creative writing assisted the learners in language development at the level of grammar, vocabulary, phonology and discourse. B- The students have got the opportunity to play with language. In other words, students are free to express their feelings, ideas, thoughts, interest, and needs in English as they do in their mother tongue. At this point, we can say that learners can be more engaged in the process of writing by allowing them to deliver an authentic voice. C- The development of second language personality. D- Emphasize on the right size of the brain. E- The development of creative reading. F- The development of expository writing. G- The increase of self- esteem and self- confidence. Concerning this latter, motivation, indeed, plays an important role in EFL teaching and learning. As such, creative writing can be a beneficial strategy in increasing student’ self-esteem and

Security Issues And Solutions Management †Myassignmenthelp.Com

Questions: What Is Regarded As The Internet Of Things? How Are These Issues Being Addressed? What Are Some Of The Solutions That Internet Of Things Solved? Which Are Some Of Technology Which Are Used In Internet Of Things? Answers: Introduction The world of technology has advanced tremendously over the past few years. Every day there is launching of a given technology (Bonomi, Milito, Zhu Addepalli, 2012). Among such technology which has taken the world by storm is the internet off things (IOT). In this research it aims to explore more on this topic of internet of things. Some of the research questions which will be addressed are as follows; Overview of internet of things The internet of things is the sprawling set of technologies which uses the cases which have no clear, definition. One of the workable frames of the internet of things is the use of the network-connected devices that are embedded in the physical environment, in order to improve some of the existing process or perhaps enable a new scenario which was not possible previously (Da Xu, He Li, 2014). Every individual uses a smart device which could be anything from that contain an electronics, sensors, software that are connected to a network. The term internet of things in this regards refers to the interconnection of all these things (Gubbi, Buyya, Marusic Palaniswami, 2013). Once they are launched online they are capable of collecting and exchanging data without any human intervention. Recently, it has been observed that technologies such as the internet of things have emerged due to internet of things technology. Applications of the internet of things This technology has been used in all the industries ranging from use at home as well as other field such as medicine, engineering and for operations in the business. Some of ways it has been incorporated is as follows; Health sector: when it comes to the health sector the world has encountered a high number of individuals seeking the medical attention. The real issue arises when there is lack of enough expertise in this sector (Gubbi, Buyya, Marusic Palaniswami, 2013). However, to deal with this issue the internet of things has incorporated system which are used in remote monitoring of the patients especially in the diagnosis and the delivery of the correct medicine to the patients. Another application of the internet of things is in home automation. Individuals are able to connect all objects they have ranging from the appliances as well as the automobiles. When it comes to the retail shop the internet of things has been used (Ntuli Abu-Mahfouz, 2016). Individuals today no longer use the bar codes when it comes to monitoring of the movement of their goods (Jones, 2015). With the application such as radio frequency identification, the retail shop owners have the capability of monitoring all their stock and get real time data which will be essential when it comes to making of decisions (Jones, 2015). Additionally, the IOT has been used in the industry automation, where the industries are automating most of their processes to be able to improve on their efficiency. The manufacturing and the logistics sectors have also not been left behind when it comes to acquiring this technology, especially in the use of the machine to machine interaction as well as being able to track their goods while they are in transit. The use of these technology has been possible through the use of the internet of things. Security issues and solution in IOT According to Gartner (2013) he oversees a world where there are more than twenty six billion devices which have been connected to the internet by the year 2020. Moreover, some researcher have taken this number to a high level of fifty billion devices in the same period (Rivera van der Meulen, 2013). This is a scary trend considering the rise of the hacking problems which have been exhibited across the globe (Jones, 2015). Nevertheless, there would be a large volume of data which will be generated every second, still the world has yet to bring technology to process such volume of data in an efficient manner (Jones, 2015). Below are some of the security issues which have been encountered as a result in use of internet of things. Security issues of IOT The current technology entails one to secure the servers, personal computers as well as other devices employing latest security protocols and practices (Jones, 2015). Nonetheless, the security of internet of things can be hard to maintain considering it uses bi-directional communication whose security is still developing. Some of the security issues which faces internet of things are as follows; One of the issue is the insecure web interfaces. This is one of the top ten vulnerability which has been outlined by the open web Application security project (Jones, 2015). This threat is found I the web interfaces which are found in all the internet of things devices. The second issue is insufficient authentication. This usually occurs when an application permits an attacker to access sensitive information or perhaps functionality without proper authenticate, such as accessing the controls of the admin by going to the admin directory without having to log in (Wortmann Flchter, 2015). Therefore, when the devices allows user to login with a lame password or password which are not secure enough it could be possible for the attacker to have an access. Hacking: this refers to the issue related to the ransomware, the distributed Denial attack or perhaps an identity theft. The issue in regards to this security concern is that some devices are important and in the event they are tampered with there could be catastrophic effects such as the health monitoring system (Wortmann Flchter, 2015). Moreover, the information which is contained there could be used for malicious activities by the cyber criminals. Security solutions utilized in internet of things There are various solutions which could be put in place to ensure there is security in the internet of things technology, these are as follows; Device status monitoring: each device which has been connected to the internet need to be monitored more frequently (Wortmann Flchter, 2015). In the event the device goes offline, the user should be in a position to know immediately and have measures in place to stop the flow of data and be able to identify the sudden changes on its status (Wortmann Flchter, 2015). A practical example of this is on the smart TV, in the event it goes offline this could mean that there is someone who has tampered with it or perhaps there is issues of internet outage (Jones, 2015). The internet of things metadata tracking programs could be utilized in such as a situation. End to end encryption: to be in a position to enable there is an end to end security, there is need to employ technology such as the Advanced Encryption standard which is integrated with the existing standards (Tan Wang, 2010). The use of such technology could ensure that only the devices which have an encryption keys are capable of transmitting as well as decrypting data from the source of the devices. Another way could be through education of the users: According to research it has been known that one of the main causes of security attack of these devices has been because most individuals do not know how to set up the devices well (Weber Weber, 2010). It is important to educate the users on the possible threats and ways of keeping them secure and how they could reduce attacks. End to end penetration testing: this test is usually undertaken to identify any kind of vulnerabilities which could exists in the internet of things devices interface and the appropriate solutions which can be applied to minimize these risks (Weber Weber, 2010). The ban on the Open Inbound ports in devices: previously, there were ports which were initially used for communication between the devices (Xia, Yang, Wang Vinel, 2012). The major concern with them is that they demand to be left open, this could create a vulnerability for the attackers who are able to gain access. When one does not use these ports, and alternatively uses the outbound connections, the devices remain secure. Technologies associated with internet of things and application to real world One of the technology is the Internet of things analytics; these technology tend to generate a lot of volume of data every second, therefore there is need for the systems to analyse on this data and provide useful data for making decisions (Xia, Yang, Wang Vinel, 2012). An example of this is the health monitoring system which monitors the activities of a person and communicate any changes which is exhibited. Another technology is the distributed computing stream platforms (DCSP) (Xia, Yang, Wang Vinel, 2012). These technology have capability of processing high rate of data stream which is provided by the internet of things devices in performing tasks for example identification of the pattern and the real time analytics. Many business could utilize such technology when they want to predict the market. Conclusion Currently, the world is opening to the possibilities of the internet of things. Each day devices are being developed and are being connected to the internet. There are many benefits which have been gained as a result of this interconnection. Nevertheless, as highlighted in the research, this has been brought about by many challenges on the devices. The problem ranges from data theft, which are getting worse every day. The world therefore needs to focus more on how to improve the security of the internet of things devices. References Bonomi, F., Milito, R., Zhu, J., Addepalli, S. (2012, August). Fog computing and its role in the internet of things. In Proceedings of the first edition of the MCC workshop on Mobile cloud computing (pp. 13-16). ACM. Da Xu, L., He, W., Li, S. (2014). Internet of things in industries: A survey. IEEE Transactions on industrial informatics, 10(4), 2233-2243. Gubbi, J., Buyya, R., Marusic, S., Palaniswami, M. (2013). Internet of Things (IoT): A vision,architectural elements, and future directions. Future generation computer systems, 29(7), 1645-1660. Jones, L. K. (2015). The insecurity of things: How to manage the internet of things (Doctoral dissertation, Utica College). Ntuli N., Abu-Mahfouz, A. (2016). A simple security architecture for smart water management system. Procedia Computer Science, 83, 1164-1169. Rivera, J., van der Meulen, R. (2013). Gartner says the internet of things installed base will grow to 26 billion units by 2020. Stamford, conn., December, 12. Tan, L., Wang, N. (2010, August). Future internet: The internet of things. In Advance Computer Theory and Engineering (ICACTE), 2010 3rd International Conference on (Vol. 5, pp. V5-376). IEEE. Weber, R. H., Weber, R. (2010). Internet of things (Vol. 12). New York, NY, USA:: Springer. Wortmann, F., Flchter, K. (2015). Internet of things. Business Information Systems Engineering, 57(3), 221-224. Xia, F., Yang, L. T., Wang, L., Vinel, A. (2012). Internet of things. International Journal ofCommunication Systems, 25(9), 1101. Zanella, A., Bui, N., Castellani, A., Vangelista, L., Zorzi, M. (2014). Internet of things for smart cities. IEEE Internet of Things journal, 1(1), 22-32.

Accounting Theory and Critical Issues

Question: Discuss about the Accounting Theory and Critical Issues. Answer: Introduction The following assignment examines the annual report of Common wealth Bank Australia in the context of adhering to the General purpose Financial Accounting. Commonwealth Bank Australia has been chosen as an ASX top hundred-listed corporation. The assignment evaluates the effectiveness of business entities in strictly adhering to the framework as well as the guidelines of the conceptual framework of accounting. In this regard, it can be said that there has been issues as per the assessment as well as the registering of financial transactions in the year ended annual report of the company. As such, this has an adverse effect on the procedure of the financial reports towards the stakeholders of the organization. Zimmerman (2013) stated that the general-purpose financial recording should develop the necessary guideline, to help the business entities to maintain authenticity and transparency in the financial accounts of the business entity. The business entity has been operating in many co untries and constitutes of a substantial market share in the international market. According to Groot and Selto (2013), the general purpose financial accounting offers a unified guideline that can be applicable to all the globally reputed companies in the Australian market. The Commonwealth Bank Australia has been making efforts to adhere to the General Purpose financial accounting in the market. According to Hassard and Pym (2012), the brand has faced issues recently in recording as well as measuring the transactions in the domestic and the international market. The Commonwealth Bank Australia is a multinational business organization that operates in many countries. The brand has taken many transfer pricing measures as per the taxation laws and guideline of the particular country. The conceptual framework in the business organization shall consist of the qualitative characteristics as well as recognition and the de-recognition criteria of the general-purpose financial accounting of the organization. The study also evaluates the accounting measures like IAS 11 and and its role in assisting the business entity in adhering to the conceptual framework in the context of the General Purpose financial Accounting. Despite of the best efforts of the management of the business enterprise in adhering to the General Purpose financial Accounting of the organization, there has been existing consistencies and issues related to the recording and the assessment of the financial transactions. Fiolleau et al. (2013) stated that these financial irregularities can be overcome by implementing rigid auditing measures in the business organization that shall facilitate organizational growth in the business entity. Discussion Qualitative Characteristics of General Purpose Financial Accounting The following attributes of the financial data provided by Commonwealth Bank Australia in the context of the General Purpose Financial Accounting can be noted. Relevance- The annual report of Commonwealth Bank Australia offers the relevant importance to the business enterprise. The report contains all the necessary details so as to assist the management of the business entity in developing the appropriate financial as well as the operating policies for a business entity. Jones (2015) stated that the accounting principles of the business enterprise shall have to offer the in-depth financial details about the necessary financial details about the business enterprise. As such , the annual report and the year ended financial statements of the business enterprise shall be considered as relevant in the existing global market. Material - The information can be considered as material if omitting it can lead to adverse financial decisions for the business enterprise. The company follows the principle of materiality to influence financial decisions for the business entity. As such, it can be said that the management of the business enterprise has considered every financial data that can have an impact on the financial decision making as well as sustainability of the business entity. in this regard , it can be stated that the management of the business enterprise has to take appropriate financial decisions regarding the preparation of the financial statements of the business entity . In this regard , it can be stated that the uniform quantitative guidelines for the establishment of the financial policies for the enhancement of the financial policies as well as the goals and the objectives of the business entity . Comparability - The financial statements established by the business enterprise can facilitate comparison between the two different years. As such, the brand has the ability to determine the operational as well as the financial policies of the business enterprise shall facilitate comparison between the two different years. As such, the management of the business entity can be able to take the necessary financial measures to overcome the organizational threats of the business entity. Bonin (2013) mentioned that comparability is one qualitative attributes that shall assist the users to assess the general financial state of a business enterprise. Thus. it can be stated that there are users shall be able to compare the general financial position of the business entity with the previous years and respond appropriately for organizational growth and sustainability in the domestic and the international market. Verifiability- The concept of verifiability would assist users in representing the economic condition of the existing business entity. Lee and Parker (2013) mentioned that the attribute of verifiability shall enable the users to verify the financial information of the business entity. In this regard , it can be stated that the financial data provided on the annual report has been verified in the context of the current year. Timeliness- The concept of Timeliness relates to having prior information to the decisions-makers of the business entity that shall help the business entity in making appropriate business as well as financial decisions. An in-depth analysis of the financial statements is presented in the business entity. Therefore, this shall assist the business enterprise in making authentic financial statements of Commonwealth Bank, Australia. As such, the timeliness of the financial statements is an essential attribute of towards establishing of the financial strategies as well as the policies of the business entity. Understandability- The concept of understandability refer to presenting the information in a simplistic manner to help users in making informed financial decisions for the business entity. According to Fiolleau et al. (2013), the management of the Commonwealth Bank , Australia has presented the accounting statements in a simplified manner so that it can be easily understood by the users. The concept of understandability is evaluated in the annual report of Commonwealth Bank, Australia . As such, the data presented in the annual financial statements of the business entity is simple to understand yet in-depth in details . As such, the understandability is a definite characteristic of the management of the business entity. These attributes has been essential for the business enterprise in the implementation of effective financial policies. Accounting Measurement For the purpose of measurement in accounting, the fair value of accounting is used to assess the assets and the liabilities of the organization as per the organizational goals and the objectives. In this regard, it can be stated that the fair value of measurement in accounting can be used in determining the actual worth of the assets and the liabilities in the business organization. Commonwealth Bank, Australia has been able to assess the existing liabilities as well as the assets of the organization as per the existing market condition in the domestic as well as the International market. According to Deegan (2013), the fair value accounting in the business entity has been an influencing factors in determining the exact financial position of a business entity. The fair value accounting of the business entity asists the business organization to make effective financial strategies of the business entity. Therefore, the value of the assets would be ascertained as per their current marke t value. Table 1: Asset Measurement (Source: Commbank 2016) Recognition Criteria The recognition criteria refer to the factors on which the identification of assets and the liabilities depends, in the context of Commonwealth Bank, Australia. The Commonwealth Bank , Australia has been recognized the asset as well as the liability of the business entity in, changes in equity as well as the expenses of the business enterprise facilitating authenticity and transparency in the annual financial statements of the business enterprise. Therefore, it shall assist the business enterprise in enhancing the cost of the organization as well as enhancing the changes in the business organization. In the recognition criteria, the probability in the inflow or the outflow of cash in the business organization for a particular period of time shall have to be analyzed in the attainment of the organizational goals and the objectives of the business enterprise. Presentation of Financial Statements Miller and Power (2013) stated that the following two existing standards - IAS 1 Presentation of the Financial Statements and IAS 8 Accounting Policies, Changes in Accounting estimates and errors have assisted Common Wealth Bank Australia in adhering to the conceptual framework of the general-purpose financial accounting. These policies in the business entity shall help the business entity to strictly adhere to the general-purpose financial accounting and prepare detailed financial reports for the business enterprise. According to Freeman et al. (2014) the IAS 1 develops the basis of the financial statements in the year ended annual reports of the entity . These accounting statements provide the faithful representation of the transactions as well as events and conditions of the business entity. Existing Inconsistencies The existing inconsistencies in the existing conceptual framework shall have to be eliminated by the IAS 18 accounting standards. According to Deegan (2012), the framework states that the asset and the liabilities of the organization shall have to be recognized through the expected future benefits of the organization. In the recent years, the brand has faced discrepancies in the recording as well as the assessment of the financial transactions of the business entity. In addition, the brand has developed the necessary measures to overcome the existing discrepancies and facilitate the development of the financial policies of the business entity. The Common Wealth Bank, Australia has implemented effective internal accounting policies of the business organization. Auditing has been a pertinent accounting tool for the business entity in frequent monitoring of the financial statements in the business entity. This has ensured that the financial statements in the annual reports of the busine ss organization shall reflect the existing financial position of the business organization. Bonin (2013) stated that internal auditing is an effective part of the general-purpose financial accounting of the business organization. Therefore, the existing inconsistencies in the annual reports of the organization would have to be assessed through the internal control measures in the organization. As per the conceptual framework in the General Purpose Financial Accounting the assets and the liabilities of the organization would be recognized if the future economic benefits comes or flow out of the organization. In this regard, it can be stated that the IASB emphasis uniforms academic guidelines and the policies of the business entity. As such, the management of the business entity has been responding appropriately in overcoming any discrepancies or threats for the business entity. As such, this has assisted the business entity to strictly adhere to the conceptual framework of the business entity. Financial Reporting Horngren et al. (2013) mentioned that financial reporting refers to development of the external financial statements consisting of balance sheet, statement of cash flows and the stockholders equity and the notes to the financial statements present in the annual report of the organization. Thus, it can be said that the stakeholders of the business organization has to receive updated financial information about the business entity. As such, this shall assist the investors to acquire the necessary financial data and make informed investment and financial decisions for the business entity. The financial reporting is an essential aspect of the operational as well as the financial decisions of the business. As such, the business entity has been making pertinent efforts in adhering to the conceptual framework of the General Purpose Financial Accounting. According to Bebbington et al. (2014), the business entity has to make the necessary measures in the development of the goals and the objec tives of the business entity. Henderson et al. (2015) stated that the business entity has taken measures in the recognition of the intangible assets of the organization. In this regard, it can be stated that the management of the business organization has also recognized bad debt as well as the provision of bad debt in the organization. In addition, the recognition of revenue expenses in the business entity is another pertinent part of the General Purpose Financial Accounting in the business organization. The financial reporting deals in the disclosure of the financial data to the management as well as the public. According to Christensen et al. (2016), the financial reporting can have to be issued in the quarterly as well as the monthly basis. As such, the Commonwealth Bank Australia has been reporting to the existing shareholders of the business organization through the strict financial reporting guidelines. Horngren et al. (2013) stated that the security and the exchange commission (SEC) in the business enterprise is an essential part of the financial reporting policies of the business entity. As per the guidelines of the general Purpose financial accounting, the shareholders, potential investors and the consumers and the government of the business organization are the parties that shall benefit from financial re porting .Thus, Commonwealth Bank, Australia adheres to the General Purpose financial accounting in developing the organizational policies and strategies. Conclusion It can be said that Commonwealth Bank Australia has taken pertinent efforts in adhering to the conceptual Framework in the General Purpose Financial Accounting. The brand has taken measures in the establishment of operational and financial strategies for Commonwealth Bank Australia. However, the internal auditing is an effective tool for the business entity in assessing the financial situation of the business enterprise and recognizing the existing discrepancies in the financial system of business enterprise. The Commonwealth Bank, Australia has been adhering to the general-purpose financial accounting and measure the equity, asset, liability and income as well as the revenues of the organization. The brand strictly adheres to the conceptual framework in the context of the reporting of the financial statements to the business entity. The Commonwealth Bank, Australia conducts financial reporting in quarterly or on a annual basis The recognition criteria refer to the recognition of the assets and liability of the organization that result in the inflow and outflow of the revenue in the organization. The fair value of accounting in the business entity relates to the assessment of the assets as per their existing market value. The Commonwealth Bank, Australia has been in a strong financial position in the recent years. The data extracted from the financial annual reports relates to the measurement of the assets, liabilities as well as the income and the recognition of the incomes and the revenue of the organization and indicates the financial strength of the entity when compared to the substitute brands in the market. In the coming years it can be expected that the business entity shall acquire a greater market share in the domestic and global market. References Bebbington, J., Unerman, J. and O'Dwyer, B., 2014. Sustainability accounting and accountability. Routledge. Bonin, H., 2013. Generational accounting: theory and application. Springer Science Business Media. Bonin, H., 2013. Generational accounting: theory and application. Springer Science Business Media. Christensen, H.B., Nikolaev, V.V. and Wittenbergà ¢Ã¢â€š ¬Ã‚ Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research, 54(2), pp.397-435. Commbank 2016 Available at: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/pdfs/annual-reports/cba-annual-report-30%20June-2015.pdf [Accessed 3 Sep. 2016]. Cortesi, A., Tettamanzi, P., Scaccabarozzi, U., Spertini, I. and Castoldi, S., 2015. Advanced Financial Accounting: Financial Statement AnalysisAccounting IssuesGroup Accounts. EGEA spa. Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia. Deegan, C., 2012. Australian financial accounting. McGraw-Hill Education Australia. DRURY, C.M., 2013. Management and cost accounting. Springer. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Fiolleau, K.J., Hoang, K.J. and Pomeroy, B., 2013. Communications with Audit Committees: How Do Auditors Decide How Much Information to Provide about Managements Accounting Practices?. Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: theory and practice.JJpaejournal Of Public Affairs Education Volume 20 Number 3, p.441. Groot, T. and Selto, F., 2013. Advanced management accounting. Pearson Higher Ed. Harrison, J.S. and Van der Laan Smith, J., 2015. Responsible accounting for stakeholders. Journal of Management Studies, 52(7), pp.935-960. Hassard, J. and Pym, D. eds., 2012. The theory and philosophy of organizations: critical issues and new perspectives. Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Jones, S. ed., 2015. The routledge companion to financial accounting theory. Routledge. Lee, T.A. and Parker, R.H., 2013. Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) (Vol. 50). Routledge. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), pp.557-605. Zimmerman, J.L., 2013. Myth: External financial reporting quality has a first-order effect on firm value. Accounting Horizons, 27(4), pp.887-894.

Australia and World War 2 essays

Australia and World War 2 essays Before World War Two, Australia had a strong relationship with Britain and a satisfactory relationship with America but during World War 2 both relationships changed considerably. Britain being a mother country to Australia, Australia had always looked toward Britain for knowledge and advice, so when Britain declared war upon Germany Australia was sure to follow. In Robert Menziess war speech, he proudly acknowledged that he believed that Britain was righteous and that they are supported by the unconquerable spirit of man himself and that the rights of independent people to live their own lives, honest dealing, peaceful settlement of differences and honouring of international obligations were all at stake. Australian troops were sent to Africa to train almost immediately, for 8 months Australian troops had not encountered any battles but Australia had done little to improve their situations for they believed in Britain and what she told them to do. Eventually Britain called upon Australia to defend and to drive back the opposing forces. Australias relationship with Britain was still strong. The first major change between Britain and Australias relationship took place in 1942. Japan with its intentions to expand and the majority of the worlds power occupied in the European war began its campaign, expanding south into the pacific Japan encountered the naval base of Singapore because the base of Singapore was under Britains control, Australia did not fear the Japanese and felt that it was sufficient enough not to recall its troops to defend Singapore, instead Singapore was supported by the remainder of the Australian troops. With the Australian supporting the British who were defending Singapore, Australians believed Singapore was invincible, so when Singapore fell to the Japanese; Australians awakened to a rude shock; Britain was not a strong as Australian believed to be. The realiza ...

Combat-Support Air Operations Essays

Combat-Support Air Operations Essays Combat-Support Air Operations Essay Combat-Support Air Operations Essay Q. What are Combat Support Air Operations? ANS: Combat-Support Air Operations 1. Combat Support air operations provide support in air operations to deploy and operate operations of an airbase and the linked services. Air Combat support is essential to the delivery of other warfare functions and may also support and enhance the capability of inter related elements from the deep or ground forces or other agencies. Combat Support capabilities include the provision of aircraft and civil engineering, logistics, airport facilities, workforce and health facilities. A successful combat support air operation relies greatly on personnel interoperability achieved through appropriate training. Under mention are some of the combat support air operations substantiating the significance of these operations. Search and Rescue Operations 2. Search and Rescue operations really have evolved to great extent in the modern days. With its speed and coverage, the aircraft can search large areas previously unreachable or difficult to reach over by any mean. 3. Also referred to as combat search and rescue (CSAR) operation uses aircraft usually helicopters to locate and rescue personnel in distress and, in particular, to recover aircrew who have abandoned their aircraft. CSAR operations contribute to the prosecution of the air campaigns by: (a) Denying the enemy a potential source of intelligence (b) Promoting high morale amongst aircrew . Today special versions of aircrafts and helicopters are used for the search and rescue purpose like H-60 in the search and rescue mode and occasionally used special operations versions of the Sikorsky CH-53 Stallion heavy-lift helicopter in the rescue role. Heavily modified versions of the CH-53 are also used for this mission. Equipped with the latest in navigation and sensor gear, they can fly deep behind enemy lines to rescue downed airmen. They were used to rescue a downed F -117 stealth fighter pilot in Yugoslavia in 1999, rescue pilots in the Persian Gulf War and to rescue F-16 pilot Scott OGrady when he was shot down over Bosnia in 1995. Surveillance and Reconnaissance 5. In conflict and war strategic and tactical reconnaissance missions are vital for timely information exploitation. Surveillance and reconnaissance is an observation of air, space, surface, or subsurface areas, places, persons, or things, by visual, aural, electronic, photographic, or other means. Surveillance is a continuing process, not oriented to a specific target, while reconnaissance looks for specific information and generally has a time constraint. It is the acquisition, processing, analysis, fusion, exploitation and dissemination of accurate, timely, relevant and assured information to provide the battle space awareness essential to successful planning and conduct of operations. It integrates capabilities from all components and sources to increase the flexibility, effectiveness, and responsiveness of coalition forces by reducing uncertainties in the decision-making process. Air and space forces will be involved in the collection of information, and play a key role in its analysis and dissemination. Equally, accurate post-attack reconnaissance and battle damage assessment are essential, not only to determine whether to mount further attacks, but also for assessing the likely impact of the results achieved and the process also known as combat assessment. 6. 1996, Canberra PR9 detachment was sent to Zaire in support of Operation Purposeful. The aim was to provide high quality imagery to determine the location of refugees in central Africa, as part of a multi-national force which was being assembled for a perceived humanitarian aid mission to eastern Zaire. A reconnaissance intelligence cell formed part of the detachment, allowing rapid interpretation of the data and fast transmission. When non-governmental organizations reported large concentrations of refugees in the area the Canberra’s mounted searches, but their reconnaissance revealed far fewer refugees than reported. Thus the mooted multi-national force was deemed unnecessary and consequently was not deployed. Air transport 7. Air transport provides a facility to deploy forces, equipment and provide coverage quickly and over large distances. Transport is absolutely essential for armed forces with global commitments. The swift operation, supply or migration means the ability can compensate for a smaller force or lack of numbers. . Air transport operations can be conducted to provide strategic, operational and tactical level support for all types of sea, land and air forces. Following are the examples of air transport operations 8. Argentina started the war in Falkland and had a plan on how to defend the islands. The military dictatorship that governed the country at the time regarded the seizure of the Falklands as a political act to obtain a diplomatic bargaining position, and not as an act of war. Consequently they were taken by surprise when the United Kingdom responded and took back the islands. 9. In 1990 more than thousands of personnel were deployed During Operation Desert Storm by US Air force. They in turn were supported by thousands of their paisano throughout the Air Force who kept supplies, food, equipment, communications, information, plans, and medical support coming to them throughout the clash. In addition, thousands of medical personnel were deployed to Europe for support. 10. It was due to the Air Transport that Berlin sustained the winter of 1949. Therefore, air power was engaged in a mission with striking tactical blow. On other occasions such as Eritrea in 1984 and Sarajevo in 1993, air transport has been the dominant role for air power. 11. Airlift. Airlift is the ability to transport personnel and equipment through the air. Airlift offers a high degree of speed, range, and flexibility. Airlift allows commanders to respond and operate in a wide variety of situations and time frames that would be unfeasible through other modes of transportation. Airlift is defined by the nature of the mission i. . (a)Special operations support (b)Combat employment and re supply (c) Passenger and cargo movement, (d) Aero medical evacuation 12. Air refueling. Air refueling allows air assets to rapidly reach any trouble spot around the world with less dependence on forward staging bases. Air refueling extends the range, consignment, time-on-task and suppleness of aircraft. The refueling of an aircraft in-flight by another aircraft supports the military strategy across the spectrum of conflict, from peacetime operations to nuclear war. It can be used to support all categories of air operation. Still, air refueling significantly expands the force options available to a commander by increasing the range, payload, loiter time, and flexibility of other Aircraft. US strike on Iraq and NATO operations in Afghanistan both had support of air refueling for rapid reach and timely deployment. 13. Airdrop. Airdrop allows commanders to contrive forces and material directly into otherwise unreachable areas including those behind enemy lines. However, airdrop requires extensive training, management, dedicated equipment, ropes, and suitable drop zones. This delivery method can be successful in accommodating and vague environments. 14. Air land. Many times air lifters offload their payloads after they have landed. This method is usually preferred because it minimizes the risk of injury to personnel, eliminates payload dispersal and reduces damage to equipment, and offers an increased availability of resources. This method requires convenient locations. Electronic Warfare Support 15. Electronic Warfare (EW) can be used to disrupt the enemy’s command and control links and facilities, his electromagnetic surveillance capabilities, his electromagnetic acquisition and targeting capabilities and his electronic combat capabilities. Airborne operations often take place well beyond the range of some intelligence assets, which otherwise could support the airborne force. EW operations involve the military use of electronics to determine, exploit, reduce or prevent the hostile use of the electromagnetic spectrum, and the actions taken by friendly forces to ensure they are still able to use it effectively. Military intelligence units provide the airborne force with teams for interrogation, EW, and signals intelligence collection as well as CI support. They also provide a key part of the system designed to quickly collect, analyze, and disseminate information to the airborne force. Electronic warfare is increasingly important to the success of all types of military operations. Specialist manned aircraft and unmanned air vehicles for EW support may be critical factors in support of air operations within the joint campaign. EW operations can be divided into three main roles: (a)Electronic Protection Measures. Electronic protection measures (EPM) involve active and passive measures taken to ensure the friendly use of the electromagnetic spectrum despite an opponent’s use of electronic warfare techniques. (b)Electronic countermeasures. Electronic countermeasures (ECM) involve the use of electromagnetic or directed energy to attack personnel, facilities and equipment with the intent of preventing or reducing an opponent’s effective use of the electromagnetic Spectrum three sub-categories of ECM are, Electronic jamming, Electronic neutralization and Electronic deception. (c)Electronic support measures. Electronic support measures (ESM) involve action taken to search for, intercept, identify and locate radiated electromagnetic energy to provide electronic warning and surveillance data for the commander. ESM are passive and therefore available for use in peace, crisis and war. 16. A fleet of Boeing E-3A Sentry Airborne Warning Control System (AWACS) aircraft operated by NATO, provides the Alliance with an immediately available airborne Command Control (C2), air and maritime surveillance and battle space management capability. NATO Air Base (NAB) Gelsenkirchen, Germany is home to 17 E-3A aircraft. The NE-3A is a modified Boeing 707 equipped with long-range radar and passive sensors capable of detecting air and surface contacts over large distances. The plot-extracted track data can be transmitted directly from the aircraft to other users on land, sea or in the air. NATO AWACS performs a unique and valuable role for the Alliance by conducting a wide range of diverse missions such as air policing, counter-terrorism, consequence management, Non-combatant Evacuation Operations (NEO), embargo, initial entry, crisis response and demonstrative force operations. In recent years, the force has been increasingly deployed on complex and demanding tactical missions, including support to maritime operations, Close Air Support (CAS), airspace management, Combat Search and Rescue (CSAR), disaster relief, counter piracy and numerous others. Since it commenced flying operations in 1982, the NAEW Force has proven to be a key asset in crisis-management and peace-support operations. Following the Iraqi invasion of Kuwait in 1990, aircraft from NATOs AWACS Component deployed to eastern Turkey to help reinforce NATOs southern flank during the war. Operation ANCHOR GUARD included monitoring air and sea traffic in the eastern Mediterranean and providing airborne surveillance along the Iraqi-Turkish border. The mission was conducted from August 1990 to March 1991. Aero Medical Evacuation (AME) 17. Aero medical evacuation is the rapid transportation of sick or injured personnel under medical supervision to appropriate medical care. Movement of patients normally requires specially qualified aero medical crewmembers to accompany the patient, special air traffic control considerations to comply with patient driven altitude and pressurization restrictions, and special aircraft systems medical equipment. 18. More than one million patients were successfully moved by air during World War II. During World War II the U. S. armed forces had their first extensive experience with aero medical mass departure, in which 712,000 Americans were wounded i. e. almost four times of the number in World War I. Because unbearable wounds or illnesses frequently occurred in remote areas very far from modern medical facilities and soldiers and airmen often required aero medical evacuation. Even in Western Europe, aero medical evacuation offered both medical and logistical advantages. Unusual Operations Support 19. Provision of airdrop support to special operations for mutual training, contingencies, operations other than war, and other missions. Since there are a limited number of airlift assets dedicated, therefore while performing special operations missions, highly trained airlift crews normally act as an integral member of a larger joint package. Extensive planning, coordination, and training are required to minimize risk. Suppression of Enemy Air Defenses 20. Suppression of Enemy Air Defenses (SEAD) is any activity that destroys, neutralizes or temporarily degrades an opponent’s surface-based air defenses by destructive or disruptive means. SEAD missions are also flown to maintain the degree of control of the air which is required and SEAD is depending on the level of SAM and AAA threat, however, SEAD operations may also be important as a combat support mission type. SEAD may be an essential pre-cursor to strategic and ant surface air action and may be achieved electronically, by air action or by land and maritime artillery. Composite Air Operations 21. Composite Air Operations (COMAO) is the combination of aircraft into force packages to concentrate combat power and achieve force protection. Force packaging considerations particularly in coalition operations require knowledge of the strengths and weaknesses of the forces available.

2 Essay Example | Topics and Well Written Essays - 1000 words

2 - Essay Example The court primarily deals with cases of serious criminal offences like murder, rape and robbery. Some cases are transferred from the magistrates’ court and others are appeal against the sentences of the magistrate courts. The case is put in front of the judge and the jury by the prosecution lawyer and thereafter the trial begins. In the presence of the victim and the defendant, the respective lawyers present their version supported by witnesses to the criminal act. After hearing both the sides, the jury discusses the main points amongst themselves and comes to certain result which is then communicated to the judge, with all relevant information that helped reach to that conclusion. This verdict is then announced by the judge to both the parties giving relevant legal clauses under which the judgement is reached. The punishment is either announced on the same day or some later day as fixed by the presiding judge. The Prosecution barrister is the one who starts the criminal proceedings on behalf of the victim, against the person who is supposed to have committed or perpetrated the crime and explains to the court what the defendant is accused of. He is responsible to the court to prove his case with supportive evidences. The Defendant barrister on the other hand, acts on behalf of the person who is accused of the said offence or crime. His main responsibility is to show to the court that prosecution’s arguments are not good enough to prove his client guilty and that there may be other explanations also. He does so by pointing out at the probable flaws of the evidences produced. The Jury is very important part of the court proceedings. The jury consists of twelve members who hear the case of the two parties without any biases. The two main parties, the victim and the defendant are both unknown to the jury members and that is the main reason that they can collectively come to some concrete judgement