Financial accounting College Assignment Example | Topics and Well Written Essays - 750 words

Financial accounting College - Assignment Example Such grants can be shown either individually or under a sub-heading which is a heading and is general in nature like "Other income"; or else, they are subtracted in accounting the connected expense. In the afterthought to paragraph 9 of IAS 18, sales of Real estate is stated as: "Revenue is normally recognized when legal title passes to the buyer. However, in some jurisdictions the equitable interest in a property may vest in the buyer before legal title passes and therefore the risks and rewards of ownership have been transferred at that stage. In such cases, provided that the seller has no further substantial acts to complete under the contract, it may be appropriate to recognize revenue". At the present time, real estate creators understand IFRSs otherwise and record revenue for the sale of the estates at different times. Some real estate creators document revenue only after they have passed on the finished unit to the buyer, while others record revenue in advance, as construction progresses, by indication to the stage of completion of the real estate for sale. This explanation p This explanation proposes to standardize accounting pattern amongst real estate creators for sales of units, like apartments or houses, 'off plan', that is prior to construction being completed. As of now, real estate creators adopt the option of either to record the revenue only after they have actually handed over the finished unit to the buyer or before, as construction progresses, by referring to the stage of finishing construction of the development. The understanding suggests that revenue should be entered as construction builds up only if the creator is rendering construction services, and not only selling goods (for example completed real estate units). It also suggests features that suggest that the vendor is giving construction services. The accounting treatment would not have been different even if there was rent guarantee on only some of the flats. Issue 3: It is essential that particulars of all monies received either as advance or otherwise are identified and properly recorded so that collections on or before the due date becomes easier. Also if refund takes place then the company has to record it as and when it takes place. Such refund

Thesis Project Manual Essay Example for Free

Thesis Project Manual Essay Research Description 1.1. Overview of the Current State of Technology This section gives the reader an overview of the specific technology or field in the international or local setting. The information regarding the technology or field should be contemporary and not based on outdated sources. Discussion must not be too technical or too detailed. This section ends with a discussion on the problems faced by or that still exist in the specific technology or field (e.g., limitations of existing software or algorithms). 1.2. Statement of the Problem This section contains the statement of the problem which summarizes the closing discussions in Section 1.1 of the Thesis Proposal. The problem statement would lead to the research objectives. If possible, limit this to one (1) sentence only. 1.3. Research Objectives 1.3.1. General Objective This subsection states the overall goal that must be achieved to answer the problem. 1.3.2. Specific Objectives This subsection is an elaboration of the general objective. It states the specific steps that must be undertaken to accomplish the general objective. These objectives must be specific, measurable, attainable, realistic, timebounded. Each specific objective may start with ―to design/survey/review/analyze†¦Ã¢â‚¬â€" Studying a particular programming language or development tool (e.g., to study Windows/Object-Oriented/Graphics/C++ programming) to accomplish the general objective is inherent in all thesis and, therefore, must not be included here. 1.4. Scope and Limitations of the Research This section discusses the boundaries (with respect to the objectives) of the research and the constraints within which the research will be developed. Thesis Proposal Outline and Contents 3 1.5. Significance of the Research This section explains why research must be done in this area. It rationalizes the objective of the research with that of the stated problem. Avoid including here sentences such as ―This research will be beneficial to the proponents/department/collegeâ€â€" as this is already an inherent requirement of all CS thesis projects. Focus on the research’s contribution to the Computer Science field. 2.0. Review of Related Literature This chapter discusses the features, capabilities, and limitations of existing research, algorithms, or software that are relevant and related/similar to the thesis. The reviewed works and software must be arranged either in chronological order, or by area (from general to specific). Observe a consistent format when presenting each of the reviewed works. In this chapter, the maximum number of pages is 10. 3.0. Research Methodology This chapter lists and discusses the specific steps and activities that will be performed by the proponents to accompl ish the project. The discussion covers the activities from the proposal stage to the final stage. Examples of activities include inquiry, survey, research, brainstorming, canvassing, consultation, review, interview, observe, experiment, design, test, document, etc. The methodology also includes the following information: †¢ †¢ †¢ †¢ †¢ †¢ 4.1. Who is responsible for the task The resource person to be contacted What will be done When and how long will the activity be done Where will it be done Why should be activity be done Calendar of Activities This chapter contains the Gantt chart showing the schedule of activities outlined in Chapter 3 of the Thesis Proposal. The following table is an example of a Gantt chart: ACTIVITY JAN Data Gathering **** Software Requirements Analysis Initial Architectural Design FEB ** **** MAR **** APR **** ** †¦ Thesis Proposal Outline and Contents 4 Appendix A. Bibliography Appendix B. Resource Persons For each resource person, specify the following items: Appendix C. Personal Vitae For each proponent, specify the following items:

The Great Debaters And Henry David Thoreau Philosophy Essay

The Great Debaters And Henry David Thoreau Philosophy Essay To begin with, lets get clear that modern society is the product of deep humans thought. We all act and live within defined and established liberal-democratic rules, norms and beliefs with the core value of individual, which we are accustomed to perceive as something natural. However, who or what have improved values proclaimed by French Revolution at first? It is reasonably supposed that great thinkers worth to be called the primary source. Today, there is the attempt to draw analogues between James Farmer, Jr. and David Thoreau, whose impacts to philosophical thought development hardly can be overvalued. It is stated that these two personalities are similar with views of success in America. This similarity is grounded on equal value of Civil Disobedience. Obviously, plenty of interconnections can be mentioned. However, there is the view on the most strong parts. What is American success for David Thoreau and James Farmer, Jr.? After some analysis providing, it is argued that both these great thinkers followed one general belief. Here is the brief circuit. The greatest value of humankind is the mind, which is only useful to define what is wrong and right. However, it is always oppressed and restricted by law, traditions and states in common. According to James Farmer, Jr. and David Thoreau, minds release is the only proper solution to get American success, and Civil Disobedience is the revolutionary tool to achieve desired aim. In fact, both James Farmer, Jr. and David Thoreau determine Civil Disobedience as the kind law and right opposing. Eventually, minds awaking is already can be called Civil Disobedience according to them. At second, the core value of individual is placed in the center of their philosophy. Lets point out some supporting particularities from The great Debaters directed by Danzel Washington and Civil Disobedience written b y Henry David Thoreau. Oppressed mind. This was the main unfortunate reality people had to accept at times of great thinkers the times of racial discrimination and socio-economic oppression. To support this claim, lets remind some part from The great Debators, when Mr. Tolson spoke to Mr. Law about slaves owner Lynch., who liked to say: Keep the slave physically strong, but psychologically week. Leave him body, but take his mind(The Great Debators). This quote in film doesnt seem to be random. Considerably, it was put to line out oppressed mind of Color people, as the main background for racial discrimination. Considerably, this fact recognition is the first step to get entire American success, according to James Farmer Jr.. Similar view can be found out in Civil Disobedience by Henry David Thoreau: The mass of men serve the state thus, not as men mainly, but as machines, with their bodies. In most cases there is no free exercise whatever of the judgment or of the moral sense; but they put themselves on a level with wood and earth and stones. Such command no more respect than men of straw or a lump of dirt. Yet such as these even are commonly esteemed good citizens. They are as likely to serve the devil, without intending it, as God (Thoreau). According to this quote, the start point of Thoreaus is absolutely similar to Farmer. However, one reasonable question appears why people perceive wrong as right? The answer is in harmful foundations of society and peoples silent obedience. Unreasonable value of law. Total faith in Law and its corresponding, is determined by Farmer and Thoreau as key premise to depressed mind and common oppression consequently. The law has not right to be perceived as the only source of truth, justice and proper-being. Both thinkers were tolerant to this idea and appropriate manifestations are easy to be found out. Lets remind the scene of final debates with Harvard from The Great Debators. Participant from Harvard team claimed that: We have no right to decide what laws are good or bad. Nothing that can defile the rule of law is moral(The Great Debators). This quote is strong with the entire picture of the valid belief in law that caused oppressed minds and racial discrimination consequently, according to James Farmer Jr.. Do you remember how he opposed this statement? If no, here is it: Unjust law is not the law(The Great Debators). Our mind defines what is good or bad and this is the greatest value to resist injustice laws influence. Quite similar approach is showed out in Thoreaus Civil Disobedience: Unjust laws existà ¢Ã¢â€š ¬Ã‚ ¦ If the injustice is part of the necessary friction of the machine of government, let it go, let it go; perchance it will wear smooth certainly the machine will wear out. If the injustice has a spring, or a pulley, or a rope, or a crank, exclusively for itself, then perhaps you may consider whether the remedy will not be worse than the evil; but if it is of such a nature that it requires you to be the agent of injustice to another, then, I say, break the law. Let your life be a counter friction to stop the machine(Thoreau). Being influenced by different aims, James Farmer Jr. and David Thoreau are similar with the common persuasion. They did not resist the nature of law as needful regulation. They were against the foolish laws, which had no right to be proclaimed and perceived as life guideline. Civil Disobedience is the synonym to Revolution. In fact, it is rather curious situation around the direct meaning of Civil Disobedience. The point is that this idea stated as the key one in book and movie, but no one source gives us clear quote about its meaning. Considerably, audience is welcome to generate own one. In this regard, Civil Disobedience can be defined as the brave challenge of mind to dreadful injustice. James Farmer Jr. and David Thoreau are straight with call to oppressed of this challenge giving and this is their Revolution. Remind the main scene from The Great Debators, when James Framer Jr. took the last victorious word: I have the right, the duty to resistà ¢Ã¢â€š ¬Ã‚ ¦with violence or civil disobedience. You should pray, I choose the last(The Great Debators). David Thoreau is not so strong with claim, but not less convincing: All machines have their friction; and possibly this does enough good to counterbalance the evil. At any rate, it is a great evil to make a stir about it. But when the friction comes to have its machine, and oppression and robbery are organized, I say, let us not have such a machine any longer. In other words, when a sixth of the population of a nation which has undertaken to be the refuge of liberty are slaves, and a whole country is unjustly overrun and conquered by a foreign army, and subjected to military law, I think that it is not too soon for honest men to rebel and revolutionize(Thoreau). In this order, both thinkers are interconnected with the same belief in public awakening. Whatever dreadful factor is (racial discrimination or socio-economic injustice) oppressed are right and even have to struggle what will lead to common well-being. Are Farmers and Thoreaus views on American success similar? Definitely, yes. However, there is more relevant question. Were these views recognized and adopted? At the first glance, we are still ruled by the law and obey same norms of behavior, but one significant change was implemented. The nature of laws was transformed and this fact is supported by protected liberal values with individual in the center. The mind, instead of majoritys will, became the primary source of every law and this is the greatest victory of common humans thought, and outstanding thinkers particularly. Sources Thoreau, David. Civil Disobedience. The free library, n.d.. Web. 05 April 2011. http://thoreau.thefreelibrary.com/Civil-Disobedience The Great Debators. Let me watch this, n.d.. Web 05 April 2011. http://www.letmewatchthis.ch/movie-5549-The-Great-Debaters

Free College Admissions Essays: Sudden Death Canasta :: College Admissions Essays

Sudden Death Canasta All eyes were focused on me. This was it. The tension had been building up to this point, and I knew there was no way out. I had gotten myself into this predicament, and I was the only one that could get myself out of it. There was nobody to turn to, for they were all waiting for my final move. I had never felt so alone, so isolated. I thumbed through my cards for the fourth consecutive time, and I could still not decide which one to throw. I glanced up from my cards and caught a glimpse of each player. I immediately felt the intensity of my brother's eyes glaring at me from across the table. He did not provide me with the support and reassurance I was looking for from my partner. I shifted my eyes to the right. My mother, having just discarded a five of clubs and seeing that it was of no use to me, was sipping coffee with a carefree grin of relief. Then I peered directly at the most intimidating canasta player I have ever encountered. Great Grandma Rose was calmly humming a tuneless tune which added to her enigma. As this crafty eighty-eight year old lady squinted at her cards through her bifocals, I knew that time was running out; I had to make my decision. The most obvious choice was to discard the king of spades for which I had no use, but I was afraid that she was waiting for this card. My alternative was to break up my meld and throw the six of clubs, a card which I felt somewhat safe in throwing. In the midst of my despair, great grandma delivered the final blow. She stopped humming and uttered these dreaded words: "It only hurts for a minute." She could not have dug a knife any deeper. My brother's eyes were flaring with tension, I had complete control over his fate, and I knew our team unity was riding on the outcome of my decision. I therefore decided to play defensively and throw the six of clubs. No sooner had my discard settled on top of the pile than my great grandmother's hand darted out to snatch up the stack of cards and my brother simultaneously belted out a scream. "The six of clubs?

Health Sanitation Practices Essay

* a protected well or a developed spring with an outlet but without a distribution system * indicated for rural areas * serves 15-25 households; its outreach is not more than 250 m from the farthest user * yields 40-140 L/ min Level II (Communal Faucet or Stand Posts) * With a source, reservoir, piped distribution network and communal faucets * Located at not more than 25 m from the farthest house * Delivers 40-80 L of water per capital per day to an average of 100 households * Fit for rural areas where houses are densely clustered Level III (Individual House Connections or Waterworks System) * With a source, reservoir, piped distributor network and household taps * Fit for densely populated urban communities * Requires minimum treatment or disinfection Proper Excreta and Sewage Disposal Program EHS sets policies on approved types of toilet facilities: Level I * Non-water carriage toilet facility – no water necessary to wash the waste into receiving space e.g. pit latrines, reed odorless earth closet. * Toilet facilities requiring small amount of water to wash the waste into the receiving space e.g. pour flush toilet & aqua privies Level II * On site toilet facilities of the water carriage type with water-sealed and flush type with septic vault/tank disposal. Level III * Water carriage types of toilet facilities connected to septic tanks and/or to sewerage system to treatment plant. Objective: The objective of this study is to determine sanitation practices and preferences in sitio ganha-an.By examining differences between current practices and preferences, the study assesses if the communities are satisfied with their current sanitation options and if there is a demand for increased sanitation coverage and better facilities. Water Supply. The major problem for poor people in most countries is access to safe water in adequate quantity, with reasonable convenience, and at an affordable cost. Solutions include local grants to install household gutters and rainwater capture tanks; local wells designed to resist pollution; and small networks of water points served by a local well, borehole, or spring. The supply problems of major cities require integrated approaches that combine demand management, leak repair, backflow prevention, wastewater reuse, and the efficient, sustainable exploitation of sources. Solid Waste Disposal. The interdependence of sanitation aspects is illustrated by the need for adequate solid waste removal to prevent the blockage of rainwater drains. Collection of refuse in hot climates must be frequent since piles attract flies and rats, and it should rely more on local labor-intensive methods rather than on expensive trucks. For the operation to be successful requires close cooperation between the users and providers of the service, and financing must come either from municipal recurrent funds and/or user fees. Excreta Disposal. Large sewerage infrastructure projects tend to be too expensive for the vast majority of urban and rural people in developing countries, and it may be impossible to build a sewage network infrastructure in congested, narrow streets. On-site options include latrines, pourflush toilets, and septic tanks. There should be evaluated at each location according to needs and priorities. As water use grows in villages and towns, wastewater from washing and bathing (sullage) can be cost-effectively handled by a separate drainage system coupled to on-site excreta disposal. Garbage is a never ending cycle. Every day each household produces a significant amount of trash. The more we consume the more garbage we incur. Garbage disposal has been a monumental problem ever since. ( Yapchiongco, 2012) For a lack of historic time series of reliable nationally representative drinking water quality data, the JMP cannot report on the actual water safety aspect of the MDG drinking water target. The proxy indicator used in the global survey methodology – â€Å"use of improved drinking water sources† – does not guarantee that the quality of drinking water consumed by people meets the standards for safe drinking water as proposed in the WHO Guidelines for Drinking water Quality (WHO, 2011). Pollution from domestic and industrial sources, geogenic contamination, and poor sanitation and hygiene all threaten the safety of drinking water sources. In recognition of these threats, many drinking water supply operators and regulators are adopting an integrated risk assessment and management approach that takes risk spots and events into account along the chain of events from source to tap. Strategies include quantitative microbial risk assessment (QMRA), sanitary inspections, the application of health-based targets and water safety plans (WSPs). The practice of household water treatment and safe storage (HWTS) can help improve water quality at the point of consumption, especially when drinking water sources are distant, unreliable or unsafe. However, HWTS is a stopgap measure only and does not replace the obligation of a service provider to provide access to safe drinking water. It is intended for people who have no access to improved drinking water sources at all, for people with access to improved sources outside of their home or premises (i.e. when contamination can occur during transport and storage), for people with unreliable piped supplies who have to store water to bridge the gaps between deliveries, and for people in emergency situations. People relying on unimproved drinking water sources who apply an appropriate household water treatment method are still not considered to have sustainable access to safe drinking water. Doing so would absolve the providers of their responsibility to provide safe drinking water and in effect transfer this responsibility to consumers. http://www.wssinfo.org/fileadmin/user_upload/resources/report_wash_low.pdf

2011 Hurricane Names

2011 Hurricane Names 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 Below you will find the listing of hurricane names for the Atlantic Ocean for the year 2011. For every year, there is a pre-approved list of tropical storm and hurricane names. These lists have been generated by the National Hurricane Center since 1953. At first, the lists consisted of only female names; however, since 1979, the lists alternate between male and female. Hurricanes are named alphabetically from the list in chronological order. Thus the first tropical storm or hurricane of the year has a name that begins with A and the second is given the name that begins with B. The lists contain hurricane names that begin from A to W, but exclude names that begin with a Q or U. There are six lists that continue to rotate. The lists only change when there is a hurricane that is so devastating, the name is retired and another hurricane name replaces it. Thus, the 2011 hurricane name list is the same as the 2005 hurricane name list although four hurricane names were retired after the devastating 2005 hurricane season so on the 2011 list Dennis was replaced by Don, Katrina was replaced by Katia, Rita was replaced by Rina, Stan was replaced Sean, and Wilma was replaced by Whitney. 2011 Hurricane Names ArleneBretCindyDonEmilyFranklinGertHarveyIreneJoseKatiaLeeMariaNateOpheliaPhilippeRinaSeanTammyVinceWhitney

Anthropocentrism essays

Anthropocentrism essays Anthropocentrism and its Impact on Society Richard Tobin, an avid environmentalist so elequantly put, "The largest problem facing human society is not economic collapse, depletion of energy supplies, or even a nuclear war. What we should be worried about is habitat destruction and loss of biodiversity." Why aren't we focusing on something that can have such a drastic impact on our society? The answer may be a tough one for most Americans, and humans in general to swallow. Our neglect, and destruction of mother earth, is and will continue to lead to our demise. Our mindset is that of "use," instead of protection and preservation, our industrial culture proves this, as all society is out for is its our own progress and development. However, the application of this mindset and its financial and technological systems to all areas of the planet results in destruction of habitat, extinction of species, and destruction of indigenous cultures. The biodiversity crisis is about loss of critical species, populations and processes that perform necessary biological functions, and it is also about loss of many other values which are good in themselves and depend on preservation of natural diversity and wild evolutionary processes. Industrial society, including logging/forestry, the technological revolution, and agriculture and their development construe the Earth as only raw material to be used to satisfy consumption and production to meet not only vital needs, but inflated desires whose satisfaction requires more and more consumption. It perpetuates a dangerous cycle of greed, which will only end in death of all species. This is proved in a statement from Chris Brown, professor at Purdue University, "There have been many episodes where human impact on bioystems has caused their collapse, dating back to Paleolithic times. But the present era of mass extinction is without precedent; even the mass extinction at the beginning of the present Cen ...