A Swot Analysis Of Pyramid Event Sdn Bhd Tourism Essay Example

A Swot Analysis Of Pyramid Event Sdn Bhd Tourism Essay Example A Swot Analysis Of Pyramid Event Sdn Bhd Tourism Essay A Swot Analysis Of Pyramid Event Sdn Bhd Tourism Essay I will make two inquiries from this assignment. First inquiry is event direction and 2nd inquiry was SWOT Analysis. The first inquiry based on how, to set up an event direction and organisation construction. Making a calling in event direction is a good pick. Event organisation involves analyzing the workings of trade name, placing the purpose audience, and organizing the technological facets before truly the mark modes of the planned event. Following, from 2nd inquiry is more understanding about SWOT Analysis and how to utilize it. Based on SWOT Analysis I will questionnaires a local concern owner. These are four elements in SWOT Analysis that I will utilize when interview a local concern owner. Following are the elements of S ( Strengths ) , W ( Weakness ) , O ( Opportunities ) , and T ( Threats ) . This all sort of information s will assist shortly to interview a local concern owner. Assuming that you want to set up an event direction company. Identify the signifier of organisation construction that you would use for your new company and warrant your replies. Event direction is the petition of undertaking direction to the construct and development of festival, an event and meeting. Pyramid Event ( M ) SDN BHD is best event for start an event organisation company. Additional, enters this grazing land has to foremost fall in as a scholar. Event direction is pattern configured based on client s demands. Our squad has at all times been lead with a passion for remaining at the head of the accomplishment that we create that merely prosecute the audience but endure long after the drape have come down. Pyramid Event ( M ) SDN BHD provides shuting stages-to terminal services for meetings, convention every bit good as conferences besides. Events and festivals such as valentines even, have a clang in some communities. It s a line of concern which requires investing with creativeness. Today tonss of shows are present on Television is prepared by event managing. The clients come to the event direction with an ill-defined thought in head it is wholly u p to the event director to work on the thought and turn it into a truth ( Mycen, 2009 ) 1.0 PYRAMID EVENT ( M ) SDN BHD Pyramid Event ( M ) SDN BHD self-control establishes shortly in Penang, April 2011. We try a non halt events direction company that supply the best perform of undertaking direction to the construct and development of originative and out of the box events. Event is a assemblage or a large assemblage of something where possibly people get together. Furthermore, as an event direction concern we scope embrace all originative and proficient of the event depending on the client s demands cognition and budget. Pyramid Event ( M ) SDN BHD will be taking company in Penang by, supplying quality, alone and cost-efficient events to public. Than we steady debut of new tendencies, to incorporate events solutions. As a Pyramid Event ( M ) SDN BHD company that supplies the most first-class pattern of undertaking direction to the formation plus development of originative and out of the box events. As traveling to set up an event Pyramid Event ( M ) SDN BHD range encompasses all original and proficient of the event depending on the client s wants expertness and budget. Furthermore, our mission is to be a Centre of event direction quality where creativeness and category is the prototype and pulse of the organisation and vision is non merely demoing in what we have done but besides in what will administer to fulfill our client. Pyramid Event ( M ) SDN BHD is committed to accomplish success for clients by using the full power of communicating as an extension of concern curiously and executing. As an event direction we have clip and links to do certain the events run appreciatively in future ( REFER FIGURE: 1 ) 2.1 PYRAMID EVENT ( M ) SDN BHD ORGANIZATION CHART ( a ) Director An person or compulsion with the intent of directs one of grouping of people who direct the traffics of a trade or else a individual who is in accuse of the industry event. As a manager of Pyramid Event ( M ) SDN BHD has most of import occupation for the harmonisation, enlargement, planning, finishing every bit good as besides grasp up class of events. Event capturing place at an exact location otherwise may obtain topographic point online or might be a mixture of in cooperation. For illustration, as a manager of Pyramid Event ( M ) SDN BHD, has tactical for identify along with lifting events to back up and spread out in present country represent by member and in original market excessively. Such as, winning release on the aims of this place has a manager clang on the act plus aptitude to convey on auxiliary planned and prepared ends. Furthermore, be supposed to be anticipating to increase accomplishment in direction and docket organisation every bit good as exact managerial facet an d completion of an event. ( B ) Selling Trading as often old in advertisement plus means the indorsement of merchandises sale, as through co-ordinate devising and lifting advertisement, show, along with gross revenues scheme to add to retail gross revenues. The readying caught up in publicizing the right goods or services on the right put, at the point in clip, in the right measure. Promotional sale actions of an advertizer s gross revenues strength, retail merchant otherwise trader every bit good as marketing toward demonstrate a manufactured goods or services in a positive freshness as a consequence so as to it will be purchase by the commercialism community and the intense community. As shortly, we will set up Pyramid Event ( M ) SDN BHD we contain adept in this portion. As event direction company we determination use a plentifulness of equipment such as, computing machine, postings, jerseies, goodie bags, wireless, electricity to make our event direction ( Answers, 2008 ) ( degree Celsius ) Plan Pyramid Event ( M ) SDN BHD will be a good manner for client to interact plus good known their wants. A listing of the order of events and other pertinent information for a public presentation. Programmer normally a set of programs to develop or better something. Pyramid Event ( M ) SDN BHD welcoming public to our event. As an event direction company we do many types of plans. For illustration, we do marrying dinner, canopy services, birthday map, school and public map and excess. To make this programmed event direction will utilize different types of accomplishments. vitamin D ) Cordial reception Pyramid Event ( M ) SDN BHD contains skilled in our employees to demo and do certain every one the client s, VIP s, and representative travel abode by manner of a gay face. This is highly of import for our Pyramid Event ( M ) SDN BHD position. This it self will make up ones mind on how the client self-control hold up us. So far we have likely about 500customer s to the event direction, so we are prepare drinks and daintiness on behalf of our client. Pyramid Event ( M ) SDN BHD has known the stamp to Ananda Bhavan catering services to obtain attention of that. They are to provide us with 2types of drinks along with 4types of nutrient and 1type of fruit s. Pyramid Event ( M ) SDN BHD be charitable gone free balloon s along with ice picks to little kids s. vitamin D ) Venue Venue is the location where a instance is heard. Pyramid Event ( M ) SDN BHD holding this event in topographic point at Centre of City. Generally locales have a specific intent ; though some, such as big bowls, may be used for a figure of different activities. We prefer this site because of its planned location in the metropolis. Furthermore, we polished our clip at 9am until 10pm. It s to do certain that our client has the juncture to make it following they come to an terminal their work. Equally good as we are making it on Saturday and Sunday grounds the bulk of the household would similar to travel out on this twenty-four hours for does their buying. So those, Pyramid Event ( M ) SDN BHD supply them an option of topographic point to see. And we be capable of be certain that they determination include a good twenty-four hours at what clip they visit our event in shortly. vitamin E ) Equipment As an event direction company we use many types of equipment for our events. Such as, picture organisation, chair, tabular array, DVD participant to make our event. These equipments we will utilize for make our Pyramid Event ( M ) SDN BHD. With out these equipments we can non make any events in future. This equipment helps us more for do an event direction. degree Fahrenheit ) Promotion Promotion is the best portion of concern. Pyramid Event ( M ) SDN BHD used 3D signage for attract clients. We will make publicity twice a twelvemonth to inform the clients about our merchandises. Furthermore, we supply and create of unrecorded amusement demonstrate and synergistic action intended for invite clients. We have advertised our Pyramid Event ( M ) SDN BHD Company in Star Sun Metro, Nanban, and Berita Harian newspapers. Other than, our staff distributes circulars to public who base on balls by the route. g ) Official We will ask for VIP Datuk Subramanian for launch the Pyramid Event ( M ) SDN BHD Company. And most of the functionary comes for this event, so we must do certain that everything is done swimmingly by set uping perfect sitting topographic point for them and steer them with our staff. This has to carefully manage due to client s and the VIP s is utilizing the same entryway. As a Pyramid Event ( M ) SDN BHD we like to better our event direction company to international trade. Pyramid Event ( M ) SDN BHD does our greatest to administer an impressive juncture that finding leaves our visitants with unforgettable minute and our consumers with winning steps in future. Furthermore, we make available, in add-on to the ability to trip in Malaysia plus in many other states. Furthermore, an event companies we consider that a long-run feeling is what public support in head the most in add-on to the best of all time. We consider in provided that high quality and resourceful services every bit shortly as it comes to our clients. In arrange to keep up by manner of a more and more competitory market, we supply an extended assortment of services to convert. Question 2 Interview a little local concern owner in your country. Briefly identify the nature of the concern and come up with a SWOT Analysis for the concern. Attach the interview questionnaires with the study. Sea Food Restaurant was formed on 14 April 2010. Owner of Sea Food Restaurant is Mr.Lim. For now, Sea Food Restaurant Operate in Parit Buntar, Perak country merely. Since one twelvemonth Sea Food Restaurant supply good nutrients to clients. In this eating house got seven employees include server, cleaner, and besides cook. Their all so help full to Mr.Lim for run his concern successfully. Mr.Lim runs his Sea Food Restaurant in local country merely. In future he plans to run his concern to international trade. For his concern Mr.Lim used some equipment to run his concern successfully. For illustration, tabular array, chair, fan, and air coned, freezing and some more. The intents of Mr.Lim choose Sea Food Restaurant is foods really of import to all human being. So that, Mr.Lim proud be to set up nutrients to clients. Mr.Lim runs this Sea Food Restaurant concern with his married woman. Mr.Lim gives salary to the employees based on their working accomplishment. For illustration, for cooks his salary and serves salary are wholly different. Since one twelvemonth Sea Food Restaurant successfully run in local. Mr.Lim faced allots of problems to accomplish a successful eating house. Furthermore, working hr to employees is 10am-10pm in weekends. 2.0 WHAT IS SWOT ANALYSIS SWOT Analysis is a considered planning method usage to measure the Strengths, Weaknesses, Opportunities, and Threats where this strategic planning utilizations for undertaking or in a concern venture. We be supposed to be well-known that when place furthermore sort related factors, the focal point is non in a minute on interior affair, but besides exterior mechanism. Green factor inside to the solid often can be confidential as strengths or failing. Although external to the house cognize how to be off the record while chances or menaces. This all factors are referred as SWOT Analysis. Based on ( S ) Strengths in SWOT Analysis is individualism or property surrounded by the group that is measured to be cardinal to the transporting out plus ultimate success of the undertaking. Next is, ( W ) Weakness. The nonappearance of positive strengths perchance will be position as a failing. An illustration is each is considered as failing is deficiency of patent protection. In some instances, a f ailing may be the impudent side of strength. The 3rd agreement of factor in the SWOT Analysis is ( O ) Opportunities. This classification has to execute with outside elements with the intent of will turn out supportive for income and growing. In SWOT Analysis classifies in last is ( T ) Threats. Here, exterior factors to could intimidate the accomplishment of the undertaking are listed and address alteration in the exterior ecological as good could at that place threats to the solid. This all method called as SWOT Analysis ( Wisegeek, 2003 ) 3.1 WHY USE SWOT ANALYSIS The complete terminal of duty a SWOT Analysis is to help you acknowledge the bulk valuable mark and scheme to follow right now establish on your present fortunes, plus to acknowledge schemes so as to will assist you acquire ready for the chance. In any concern, analysis forces a purpose probe of a company s location via its participant and the market place. SWOT Analysis is an highly capable manner of acknowledge your Strengths and Weaknesses plus of explorative the Opportunities and Threats you face. Transporting out an analysis by the SWOT construction finding aid you to concentrate your behaviour keen on countries where you are physically powerful, and where the greatest chances recline. Your activities into countries wherever you are burly, along with where the maximal asset of fact-finding the Opportunities and Threats you features. Based on these SWOT Analysis had questionnaires a little local concern owner Mr.Lim who is the proprietor of Sea Food Restaurant ( Timethoughts, 2010 ) 3.2 Elementss OF SWOT ANALYSIS I. Strengths Based on strengths I had five questionnaires. First is, Mr.Lim able to be introducing his Sea Food Restaurant by bring forthing different types of nutrients to clients. For illustration, from sea nutrient to nasi goreng, and kweteo basah. Stand out from rivals Mr.Lim good known as possible for how to run his eating house outshine from the rivals. Mr.Lim said some eating house do their concern without cognizing their basic cognition of concern but for Mr.Lim good known to how run his Sea Food Restaurant in local. Following, pool of skilled employees Sea Food Restaurant so far does nt hold any pool of skilled employees. For avoid this sort of things Mr.Lim maintaining good employees determines concern success. Fourth questionnaire I had is morale of the employees is quit high for Mr.Lim eating house. This because, every individual has different grounds for making their occupation. Sea Food Restaurant has different grounds for making their occupation. Sea Food Restaurant has strong trade names to their eating house and nowadays current construct of trade name grew non in of the purchaser packed goods with stronger ( Scribd, 2007 ) II. Failing Based on questionnaires I had asked Mr.Lim said serves skills the employees. Sometimes, the employees will erroneously compose order of nutrients and based on that clients will kick about it. Next is the advertisement range to pull clients but for Mr.Lim Sea Food Restaurant so far no range good advertisement. Not merely that, so far Mr.Lim able to pull clients based on employees faith in direction Mr.Lim said that it was employees during times will make a better working relationship with staff and better productiveness. For Sea Food Restaurant so far wants employees. Mr.Lim said so far his eating house wants more employees to develop his eating house. III. Opportunities Based on, advanced engineering Sea Food Restaurant advanced with it. Mr.Lim eating house got free WIFI connexion for clients. This for attract more clients to his eating house. Furthermore, Mr.Lim have nt yet come in any new markets and he said every bit shortly as possible will come in new market besides. For that client support he needs. Furthermore, Mr.Lim said for develop the concern he faced fiscal jobs. So that, sing to upgrade his Sea Food Restaurant concern Mr.Lim had gone to CIMB Bank. By grow the concern during recession, it takes long clip acquire up and it s a great manner to interact with all his clients in unfastened topographic point. Otherwise, Mr.Lim s favourable circumstance are that, position Sea Food Restaurant beside the seaboard ( Scribd, 2007 ) IV. Menaces Based on menace Mr.Lim faced obstructions. In a peculiar twenty-four hours, his concern will be really low cause of clients volitions neer turn up and besides jealousy by another eating house. Next, based on competition Mr.Lim will function different sort of nutrient based on the yearss. For illustration, largely Chinese making their nuptials dinner in Sea Food Restaurant. So that clip, Mr.Lim will supply different nutrients based on the response. Mr.Lim said if within 3lilometer have a star bucks java near the Sea Food Restaurant means is non cause Mr.Lim s concern. This because Mr.Lim eating house is chiefly about sea nutrient and star vaulting horses is merely a java. For that, he does nt believe so. Mr.Lim do nt confront any environmental effects because Mr.Lim eating house in an unfastened position. At last, Mr.Lim eating house in a market demand. 3.3 QUESTIONNAIRES From these questionnaires Mr.Lim run his eating house concern based on SWOT Analysis. In the small phrase, we perchance will desire to focal point on one or two quarter-circles to obtain advantage of several state of affairss that we soon in forepart of. In using the SWOT Analysis it is indispensable to cut down or maintain off from both failings and menaces. Failings are supposed to be look at in organize to alter them lament on strengths. Similarly, menaces are supposed to be rehabilitated into chances. Last, strengths and chances ought to be coordinated to optimise the possible of a house. Over the long term, we are supposed to incorporate ends from every of the four quarter-circles for equilibrium. Apply successful schemes address four rudimentss of the milieus within which the concern operate. 4.0 Decision From this assignment I had learned how to set up a new event direction company in future and what elements will utilize for that. Following, from Pyramid Event ( M ) SDN BHD does greatest to administer an impressive juncture that finding leaves their visitants with unforgettable minute and consumers with winning steps in future. Events and festivals such as valentines even, have a clang in some communities. It s a calling which requires investing and creativeness Further more, from 2nd inquiry I had learned how and why we used SWOT Analysis. The full point of duty a SWOT Analysis is to assist me sort the chiefly utile marks and schemes to follow right now base on recent state of affairs and to do out schemes that finding aid form for the hereafter. Further more, SWOT placing our Strengths plus Weakness of fact-finding the Opportunities every bit good as besides Threats tat we face. Finally I had successfully my first and 2nd assignment inquiries.

How to Perform the Dancing Gummi Bear Demonstration

How to Perform the Dancing Gummi Bear Demonstration Place a Gummi Bear candy into a test tube containing potassium chlorate and watch it dance amidst purple flames. This stunning demonstration is an example of a strongly product-favored reaction, plus its a lot of fun. Its easy and takes no time at all. What You Need Gummi bear candyPotassium chlorateLarge test tubeRing standBunsen burner or other heat sourceTongs Here's How Set up a large test tube over a heat source, such as a bunsen burner. Add a small amount of potassium chlorate to the test tube and heat it until it melts. The exact amount isnt important... aim for a small scoop.Using long-handled tongs, drop a Gummi Bear candy into the test tube.Its just that simple! The reaction between the sucrose in the Gummi Bears, potassium chlorate, and oxygen produces carbon dioxide, water, and potassium chloride. Tips Use proper safety precautions, including safety goggles and a lab coat. Be advised, the reaction is vigorous enough that the test tube may shatter. Adult supervision is required.The Instant Fire demonstration is very similar to the Dancing Gummi Bear demo.Another way to do this demonstration is to set the Gummi Bear on top of cold potassium chlorate. When you are ready to start the reaction, it can be initiated by adding a couple of drops of sulfuric acid to the contents of the test tube.

Did Government Housing Policy Cause the Financial Crisis Essay

Did Government Housing Policy Cause the Financial Crisis - Essay Example This research will begin with the statement that the global financial crisis that started in the year 2008 had serious negative impacts on the investment in most parts of the worlds. The global financial crisis marked a period of failure of many financial institutions, increase in unemployment and reduction of the capacity to invest. In the Gulf Area, most countries that highly dependent on the oil industry faced a period of reduced investment. Therefore, the period saw an increase in the poverty level as investment reduced and the people remained without jobs. The high unemployment rate and the collapse of the financial institutions cumulatively limited the potential of individuals and corporations to invest. There has evolved a controversy on the possible causes of the global recession different authors providing different perspectives on the same issue. While some agree that the government housing policies that allowed the provision of subprime loans and mortgages was the reason f or the issue, some argue that it was caused by the stagnated workers’ income. From the close look at the problem, it is clear that instability in financial income was a major cause of the problem. The government housing policy required that the banks offer cheap loans and mortgages that the people could afford to buy houses as part of its commitment to house its citizens. As a result, the people shifted their attention from investing to purchase of assets such as cars and houses. According to the economist, the result of the government housing policy was the rise in the greed for money that ended up buying dodgy securities. The idea of the author is that the government policies resulted to use of money, not for investment but in the project that did not generate income. As a result, the people could not afford to back debts and the banks and this is the reason why the banking sector went down just before the financial crisis set in. The Lehman brother’s global bank is an example of the banks that failed because of too many defaulted loans. However, statistics show that the house ownership rate only increased by 4% even after this low, indicating only a small difference from the time when the policy was not in play. This shows that other reasons could have been the cause of the global financial crisis.

Proposal on Business Essay Example | Topics and Well Written Essays - 2750 words

Proposal on Business - Essay Example UK firms that collapsed into the administration as they distorted or deviated under immense pressure of soaring costs and declining of consumer spending. Background Information of the Organization Woolworths is the organization under research, is medium-sized organization situated in the region of UK that appears to experience problems in the current recession period. Furthermore, this online retail company believes in providing the customers with a broad range of quality products with greater choices that include children's clothing, stationery, and toys at a very economical price. Woolworths is one of the UK's oldest store groups with more than thousand employees working at different stores all throughout UK. The statistical records provide with evidence that Woolworths has had a presence on the High Street of UK for several decades (Thompson & Martin &Â  Thompson, pp. 615-618, 2010). The history of Woolworths reveals the fact that it was in the early nineteen hundreds that covere d the local newspapers with its opening in UK. It gained recognition and popularity and the company expanded rapidly within couple of decades with more than five hundred stores in UK. However, in the middle years of the twentieth century, the growth of the company stagnated because competitors invaded the market. Contenders and competitors soon began to take over its market share as they rolled out the new concept on a faster pace (Thompson & Martin &Â  Thompson, pp. 615-618, 2010). The financial performance of Woolworths has been abating and falling in the past few years. The episodes of the shutting down of several stores of this retail company harmonize with the recession and the financial crisis that took place in the recent times. However, latter in the period of recession, Woolworths... The intention of this study is Woolworths as the organization under research, is medium-sized organization situated in the region of UK that appears to experience problems in the current recession period. Furthermore, this online retail company believes in providing the customers with a broad range of quality products with greater choices that include children's clothing, stationery, and toys at a very economical price. Woolworths is one of the UK's oldest store groups with more than thousand employees working at different stores all throughout UK. The statistical records provide with evidence that Woolworths has had a presence on the High Street of UK for several decades. The history of Woolworths reveals the fact that it was in the early nineteen hundreds that covered the local newspapers with its opening in UK. It gained recognition and popularity and the company expanded rapidly within couple of decades with more than five hundred stores in UK. However, in the middle years of the twentieth century, the growth of the company stagnated because competitors invaded the market. Contenders and competitors soon began to take over its market share as they rolled out the new concept on a faster pace. The financial performance of Woolworths has been abating and falling in the past few years. The episodes of the shutting down of several stores of this retail company harmonize with the recession and the financial crisis that took place in the recent times. However, latter in the period of recession, Woolworths reopened its store with in excess of half a million products on offer for the customers.

Property, Plant And Equipment Essay Example for Free

Property, Plant And Equipment Essay Items of property, plant, and equipment should be recognised as assets when it is probable that: [IAS 16.7] it is probable that the future economic benefits associated with the asset will flow to the entity, and the cost of the asset can be measured reliably. This recognition principle is applied to all property, plant, and equipment costs at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it. IAS 16 does not prescribe the unit of measure for recognition – what constitutes an item of property, plant, and equipment. [IAS 16.9] Note, however, that if the cost model is used (see below) each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. [IAS 16.43] IAS 16 recognises that parts of some items of property, plant, and equipment may require replacement at regular intervals. The carrying amount of an item of property, plant, and equipment will include the cost of replacing the  part of such an item when that cost is incurred if the recognition criteria (future benefits and measurement reliability) are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of IAS 16.67-72. [IAS 16.13] Also, continued operation of an item of property, plant, and equipment (for example, an aircraft) may require regular major inspections for faults regardless of whether parts of the item are replaced. When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant, and equipment as a replacement if the recognition criteria are satisfied. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed. [IAS 16.14] Initial Measurement An item of property, plant and equipment should initially be recorded at cost. [IAS 16.15] Cost includes all costs necessary to bring the asset to working condition for its intended use. This would include not only its original purchase price but also costs of site preparation, delivery and handling, installation, related professional fees for architects and engineers, and the estimated cost of dismantling and removing the asset and restoring the site (see IAS 37, Provisions, Contingent Liabilities and Contingent Assets). [IAS 16.16-17] If payment for an item of property, plant, and equipment is deferred, interest at a market rate must be recognised or imputed. [IAS 16.23] If an asset is acquired in exchange for another asset (whether similar or dissimilar in nature), the cost will be measured at the fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up. [IAS 16.24] Measurement Subsequent to Initial Recognition IAS 16 permits two accounting models: Cost Model. The asset is carried at cost less accumulated depreciation and impairment. [IAS 16.30] Revaluation Model. The asset is carried at a revalued amount, being its fair value at the date of revaluation less  subsequent depreciation and impairment, provided that fair value can be measured reliably. [IAS 16.31] The Revaluation Model Under the revaluation model, revaluations should be carried out regularly, so that the carrying amount of an asset does not differ materially from its fair value at the balance sheet date. [IAS 16.31] If an item is revalued, the entire class of assets to which that asset belongs should be revalued. [IAS 16.36] Revalued assets are depreciated in the same way as under the cost model (see below). If a revaluation results in an increase in value, it should be credited to other comprehensive income and accumulated in equity under the heading revaluation surplus unless it represents the reversal of a revaluation decrease of the same asset previously recognised as an expense, in which case it should be recognised as income. [IAS 16.39] A decrease arising as a result of a revaluation should be recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset. [IAS 16.40] When a revalued asset is disposed of, any revaluation surplus may be transferred directly to retained earnings, or it may be left in equity under the heading revaluation surplus. The transfer to retained earnings should not be made through the income statement (that is, no recycling through profit or loss). [IAS 16.41] Depreciation (Cost and Revaluation Models) For all depreciable assets: The depreciable amount (cost less residual value) should be allocated on a systematic basis over the assets useful life [IAS 16.50]. The residual value and the useful life of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, any change is accounted for prospectively as a change in estimate under IAS 8. [IAS 16.51] The depreciation method used should reflect the pattern in which the assets economic benefits are consumed by the entity [IAS 16.60]; The depreciation method should be reviewed at least annually and, if the pattern of consumption of benefits has changed, the depreciation method should be changed prospectively as a change in estimate under IAS 8. [IAS 16.61] Depreciation should be charged to the income statement, unless it is included in the carrying amount of another asset [IAS 16.48]. Depreciation  begins when the asset is available for use and continues until the asset is derecognised, even if it is idle. [IAS 16.55] Recoverability of the Carrying Amount IAS 36 requires impairment testing and, if necessary, recognition for property, plant, and equipment. An item of property, plant, or equipment shall not be carried at more than recoverable amount. Recoverable amount is the higher of an assets fair value less costs to sell and its value in use. Any claim for compensation from third parties for impairment is included in profit or loss when the claim becomes receivable. [IAS 16.65] Derecogniton (Retirements and Disposals) An asset should be removed from the balance sheet on disposal or when it is withdrawn from use and no future economic benefits are expected from its disposal. The gain or loss on disposal is the difference between the proceeds and the carrying amount and should be recognised in the income statement. [IAS 16.67-71] If an entity rents some assets and then ceases to rent them, the assets should be transferred to inventories at their carrying amounts as they become held for sale in the ordinary course of business. [IAS 16.68A] Disclosure For each class of property, plant, and equipment, disclose: [IAS 16.73] basis for measuring carrying amount   depreciation method(s) used useful lives or depreciation rates gross carrying amount and accumulated depreciation and impairment losses reconciliation of the carrying amount at the beginning and the end of the period, showing: additions disposals acquisitions through business combinations revaluation increases or decreases impairment losses reversals of impairment losses depreciation net foreign exchange differences on translation other movements Also disclose: [IAS 16.74] restrictions on title expenditures to construct property, plant, and equipment during the period contractual commitments to acquire property, plant, and equipment compensation from third parties for items of property, plant, and equipment that were impaired, lost or given up that is included in profit or loss If property, plant, and equipment is stated at revalued amounts, certain additional disclosures are required: [IAS 16.77] the effective date of the revaluation whether an independent valuer was involved the methods and significant assumptions used in estimating fair values the extent to which fair values were determined directly by reference to observable prices in an active market or recent market transactions on arms length terms or were estimated using other valuation techniques for each revalued class of property, the carrying amount that would have been recognised had the assets been carried under the cost model the revaluation surplus, including changes during the period and any restrictions on the distribution of the balance to shareholders

Prison Nurseries Essay example -- Social Studies

From the moment the prison system had to deal with pregnant inmates, the subject of prison nurseries became controversial and it remains as such to this day. Prison nurseries provide housing for inmates’ newborns and allow the inmates to co-reside with their infants for a limited amount of time, giving them the opportunity to be part of their development for at least the first months of their lives. Furthermore, these housing arrangements let them be their children’s primary caregiver (Byrne, Goshin, & Joestl, 2010). While there are groups that advocate and promote their existence, there is also a side that concerns itself with the security risks and liabilities that come with raising infants in a prison setting. Regrettably, these risks and liabilities fall on the infants all too often and by looking at the research, it will be clear that prison nurseries actually end up being more of a punishment for the children than rehabilitative help for the mother. It is important to remember there are several factors to consider when dealing with the subject of prison nurseries. From the medical costs of maintaining both the mothers and their newborns in prison, to the liability of how a prison setting may hinder the infant’s development, determining the pros and cons it is not an easy task. A five-year study on infants raised in a prison nursery (Byrne at al., 2010) showed that infants can be raised securely attached to their mothers, even in a prison setting. However, this study also concludes by stating that the development of attachment relationship is a fragile one and ongoing. It requires the participation of not only the mothers, but also of the future caregivers. This study also acknowledges that it was limited by the small nu... ...ildren should not be punished for their parents’ mistakes, and if growing up in a prison nursery is in any way harmful for a child, this is one program we cannot get behind. Works Cited Byrne, M. W., Goshin, L. S., & Joestl, S. S. (2010). Intergenerational transmission of attachment for infants raised in a prison nursery. Attachment & Human Development, 12(4), 375-393. doi:10.1080/14616730903417011 Carlson, Joseph R. PhD (2001). Prison Nursery 2000. Journal of Offender Rehabilitation, 33:3, 75-97. doi:10.1300/J076v33n03_05 Fearn, N., & Parker, K. (2004). Washington state’s residential parenting program: An integrated public health, education, and social service resource for pregnant inmates and prison mothers. Californian Journal of Health Promotion, 2, 34-48. Retrieved from http://cjhp.fullerton.edu/Volume2_2004/Issue4/34-48-fearn.pdf

The al-Qaeda training manual is sobering and provocative

The al-Qaeda training manual is sobering and provocative in terms of what it says, but it is equally enlightening and relevant for what it does not say.The contents of the manual, as well as its omissions, give us a firsthand perspective of the type that has proven so elusive with regard to this particular enemy; the authors of this manual clearly did not intend for it to fall into Western hands, and the manual must be used by the West to revisit and reconsider its counterterrorism strategies, especially as they pertain to the motivations and the tactical capabilities of the enemy.While the majority of the manual focuses on the tactical minutiae of employing political violence, its first pages address the motivations of the authors, articulating their perceived grievances against the West.While the dominant Western paradigm of rational and deterable political actors have led most to focus on specific aspects of Western, and especially American, policies in the Muslim world to hypothe size about the motivations of the enemy, the training manual points more to social forces than to military or economic ones as the foundation of the Islamists’ anger.Al-Qaeda’s authors write in a disconcertingly eloquent way of â€Å"the sister believer whose clothes the criminals have stripped off†.[1]   This is clearly a somewhat overblown metaphor for the secularization of Muslims countries since the time of Ataturk.This point cannot be stressed enough; the word Palestine, that cause cà ©là ¨bre for disaffected Muslims, does not appear in this manual.   Rather they authors see themselves as being at war with the forces of secularization in the Muslim world.This leads us to the second fundamental point of al-Qaeda’s grievances: the focus on the â€Å"near enemy†.   The â€Å"near enemy† is, for al-Qaeda, every government in the Muslim world, save perhaps one or two.   These governments, in eyes of Islamists, have sold out the fai th in the interest of aping the west.This betrayal has extended from banning traditional Muslim dress to forging military and economic alliances with the United States.   The West, in turn, and the United States in particular, is the â€Å"far enemy†.   Al-Qaeda’s paradigm holds that the corrupt and illegitimate rulers of the Arab and Muslim world cling to power only due to the sponsorship of the United States.This claim is not entirely without merit, and is a common claim heard in the Arab world particularly.   To illustrate the depths of the contempt for secular Muslim governments, the manual describes them as being worse than European imperialists, a scathing indictment from such a xenophobic movement.[2]Al-Qaeda initially focused on the near enemy, but after a strategic rift within the group, which was won by Osama bin Laden, the far enemy came into the crosshairs.   The idea was that a catastrophic attack would be easier to organize and execute in an open society and that an attack in the continental United States would bring attention to their cause that they would not gain by bombing all the embassies in Africa.The 9/11 attack was al-Qaeda’s announcement of the shift from targeting the near enemy to targeting the far enemy.   When assessing the tactical details of this manual, we must keep in mind that they are clearly crafted to be implemented in a police state of the type that the near enemy has no shortage of.   We can only conclude that terrorists able to operate in closed societies will be much more capable of operating in an open society.

Intrapersonal communication Essay

Dr. Kelly PenzUniversity of Saskatchewan- College of Nursing In the Article Warrior caregivers: Understanding the challenges and healing of First Nations men, Mussell describes the Medicine wheel as a conceptual framework to guide an individual to understand the four significant aspects of self which includes: physical, emotional, intellectual and spiritual aspects of self (Mussell, 2005). In this paper I have utilized the four aspects of self as an integrated approach to display who I am. In terms of the physical aspect of myself, the biggest challenge that I have faced was moving out from home. I used to live with my family in Saskatoon and moved to Regina alone a few weeks ago to pursue my education in Nursing. Along with my education, one of the main reasons to move out was so I could gain some independence. Moving to Regina from Saskatoon has been very difficult for me, as I have been facing many challenges. In terms of living alone now and physically away from my family, it has been hard for me to keep up with a healthy nutritional diet because I have to cook on my own now and I am not experienced in cooking. It has also been hard to keep up with daily exercise due to time management because I am either trying to catch up with schoolwork or working a part time job to cover my expenses such as rent, groceries and much more. While living at home I was the complete opposite of what I am now, I used to eat very healthy and exercise regularly because I didn’t have to worry about working a part time job and neither did I have to make any meals since my mom would always cook. Going from a very dependent individual to an independent individual has taught me many responsibilities and priorities in life and accepting this challenge I believe will help me establish my own identity. Emotionally, I have strong relationships with my family, friends and loved ones. The most important relationship I have with is my family, especially my mom who has raised my sister and I as a single mother. My family has taught me most of my values, disciplines and beliefs. My friends I believe are the ones who understand me the most no matter what the situation is. I am able to share absolutely anything with them, especially my best friend, and receive great advice. The most intimate  relationship I share with is my boyfrien d Dhiren who I have been dating for two years now and being with him makes me feel very loved and a sense of belonging. We share a very understanding trusting relationship where we set limits and boundaries to when it comes to being committed to each other. The several different relationships I have with different people shapes the way I interact with people now because I feel the more I am able to let everything out of me and share it with others, I am able to build on myself in terms of becoming less shy and getting out of my comfort zone to talk to others. Intellectually, I am always eager to learn and take upon new challenges. I am a type of person who learns very quickly and have always taken great interest in my education. Most of the knowledge I encompass has been taught to me by experience or directly through schooling. My work experiences has allowed me to teach others about my knowledge, for example I used to work in a Math learning center where I helped and guide children from grade school to high school with any math questions. Currently I work in a cellphone store and my work allows me to provide knowledge on the latest technology within the several different kinds of phones and educate customers. I believe that the more kn owledge I inherit, it shapes my critical thinking abilities and displays my understanding of everything around me. Spiritually, I am a Muslim and I strongly believe in the faiths and beliefs of the Muslim religion. In the article, Mussell describes the spiritual of self from the Medicine wheel as valuing the creation of Great Spirit which I agree to (Mussell,2005). I believe that God is the creation of everything and I value how much we should worship its creation such as respecting the environment because I think God is always watching over our good and bad deeds. I believe that if one has committed a bad deed then they should be punished for it and people who have done good deeds will be rewarded. My spiritual beliefs in my religion come from the teachings from my family and what their past generations had valued which has shaped me in thinking about religion how I do today. In conclusion, the physical, emotional, intellectual and spiritual aspects of self very much structures how one would represent their self identity, how others perceive them and the ideal self image. From my perspective, all four aspects in the Medicine wheel integrate together to create a framework to reflect on how the person I have become, in terms of how I think, the reasoning behind my logic and  how my past experiences has shaped me to the person I am today. References Mussell, W.J Bill . â€Å"WARRIOR-CAREGIVERS: Understanding the Challenges and Healing of First Nations Men.† Aboriginal Healing Foundation. N.p., n.d. Web. 21 Sept. 2014. .

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How to Conjugate Remettre (to Put Back, Replace)

How to Conjugate Remettre (to Put Back, Replace) The French verb remettre means to put back or to replace. It is an irregular verb. How to Conjugate the Verb Remettre While remettre does not follow the conjugation pattern of a regular verb, it is conjugated the same way as all French verbs ending in -mettre.  The following charts will help you memorize the simple conjugations for remettre. Present Future Imperfect Present participle je remets remettrai remettais remettant tu remets remettras remettais il remet remettra remettait nous remettons remettrons remettions vous remettez remettrez remettiez ils remettent remettront remettaient Subjunctive Conditional Pass simple Imperfect subjunctive je remette remettrais remis remisse tu remettes remettrais remis remisses il remette remettrait remit remt nous remettions remettrions remmes remissions vous remettiez remettriez remtes remissiez ils remettent remettraient remirent remissent Imperative (tu) - remets (nous) - remettons (vous) - remettez How to Use Remettre in the Past Tense The most common way to put something in the past tense in French is to use the passà © composà ©. It is a compound tense requiring an auxiliary verb and a past participle. For remettre, the auxiliary verb is avoir and the past participle is remis. For example: Elle a remis le jus dorange.She replaced the orange juice. Ils ont remis les livres.They put back the books.

Rewrite my essay Example | Topics and Well Written Essays - 500 words

Rewrite my - Essay Example The first of these is that it may be possible for a project to have a concrete starting point but not a predetermined finishing point. As an example, a project to do with rehabilitating endangered animals has some unplanned risks that could delay the project from being completed. In this situation, no fixed end date would be set because it is possible that the project would yet to be completed. Although the Work Breakdown Structure breaks activities down into more manageable tasks, one downside is that some unforeseen circumstances may arise. Let’s say that a project has many problems through on each stage of execution. During the beginning stage, a project may face the difficulty of trying to fix a broken down car in the middle of the highway. In the next stage, a weather problem could prevent an airplane from landing, which would decrease its fuel. In the final stage, a project may face a problem of dealing with the heath of a newborn animal, and this may delay a project further. Therefore, every project can contain many different perspectives that derive from project management. As was mentioned above, we have now increased our knowledge about the positives and negatives of project management concerning any given problem. This background will assist in understanding all the holdups that occur in project management. In addition to this, also to be discussed are the issues that can harm the objective of a mission statement of a company. Understanding the basics of project management helps companies and employees alike to make decisions based on project management techniques. Forecasting can assist in identifying results in terms of scope, scheduling, price, and quality. In summary, we can say that project management is a problem-solving technique that can be used while carrying out research methodology. The benefits of project management for any simulation are listed below: The planning phase of