Intermediate Accounting Project Essay Example | Topics and Well Written Essays - 500 words

Intermediate Accounting Project - Essay Example aturity by enterprises reported at amortized cost, trading securities which are debt and equity securities reported at fair value with earnings including the unrealized gains and losses and bought and held primarily for selling, and available-for-sale securities which are debt and equity securities reported at fair value with unrealized gains an losses excluded from earnings serving as a separate component in shareholder’s equity and which are neither classified as held-to-maturity securities or trading securities. The statement was mainly in response to the concerns expressed by the regulators and other financial market players related to the recognition and measurement of investment in debt securities, most specifically the ones held by financial institutions. Despite providing the various standardized procedures related to debt and equity, there were certain issues that came to surface with FAS 115. The fair value measurements application in the financial reporting by all the statements of Financial Accounting Standards differed among the various dozens of pronouncements that necessitated a fair value measurement. As the time passed by, these different financial statements referring to different accounting concepts created various inconsistencies in applying the fair value measurements, thus meaning no standardization provided to the financial market. These inconsistencies and worries of the preparers of the financial statements regarding calculating the fair values in absence of the quoted market prices brought in the Accounting Standards Codification 820 (ASC 820). This coding is an umbrella under which all the various standards are pooled up, thus leading to easy referencing and maintaining of the most up to date records. This coding according to FASB would bring in increased consistency, reliability and comparability to the financial reporting. This coding was required because it simplifies access, improves accuracy of the research, alleviates risk of

Identify and discuss the key factors that influence the logistical Essay

Identify and discuss the key factors that influence the logistical processes at Tate and Lyle - Essay Example Moreover, the group has diversified portfolio business operations throughout the globe, thus making it one of the leading players in renewable food and industrial ingredient industry. The subject of this report is the determination of the key factors that influence the logistical processes at Tate & Lyle Plc. This study is significant because Tate & Lyle has a strong global presence. Moreover, understanding the logistical processes of the group will help not only in clarifying and in addressing the issues encountered by the group in its logistical processes, but it will also provide clearer grounds in apprehending the theoretical and practical application of logistics. As such, the purpose of the report is the identification and discussion of the key factors that affect the logistical processes at Tate & Lyle Plc. In order to achieve this purpose, several academic literatures pertinent to the subject matter have been gathered. The electronic databases EConlit, Academic Source Premier , Business Source Premier, GoogleScholar and Jstor have been searched, and the following key terms have been used Tate & Lyle Plc, logistical processes, logistics, sugarcane industry, globalisation, and supply-chain management in the search. The report is divided into six parts. The first part is the introduction wherein the subject, both the purpose and structure of the report are presented. In the second part, a brief company profile is provided while in the third part pertains to the supply chain in Tate & Lyle. The fourth part of the report deals with the transportation arrangements adopted by the group, while in the fifth section the inventory costs of Tate & Lyle will be discussed. Finally, the last part of the report is the conclusion. Company View: Tate & Lyle Plc Tate & Lyle Plc manufactures a wide range of products. The group’s ingredients are produced from renewable raw materials primarily corn, sugarcane, wheat, and molasses (Datamonitor, 2008; 2010). These raw ma terials are transformed into ethanol, citric acid, sweeteners and starches, and through the help of technology, it becomes a valuable ingredient for food, beverages and other industrial commodities. The end-users of the Tate & Lyle’s products are wide and varied. It ranges from branded food manufacturers, beverages, pharmaceutical products, household products, building products, paper and board to consumer brands and animal feeds (Datamonitor, 2010). Tate & Lyle creates its portfolio of renewable ingredients using three main processes: milling, fermentation and sugar refining. The group's other essential raw material processes include its patented sucralose processing of sugar. Tate & Lyle maintains more than 45 production facilities throughout Europe, the Americas and South East Asia (Datamonitor, 2010, p. 20). The company is considered as one of the leading manufacturers in renewable food and industrial ingredients. It is one of the largest producers of white and raw sugar in the world including leading brands such as Tate & Lyle (UK), and Alcantara (Portugal) (Datamonitor, 2010, p. 21). In the United States, the group is the second largest sugar refining company holding 36% of the market share. Likewise, Tate & Lyle is also second largest company in sugar beet processing in the U.S (Brewster & Boland, 2009). In order to bolster their current position in the global market, Tate & Lyle continues to come up with products and programmes that are responsive to the demands of the

Executive Summary Expedia vs Priceline Essay Example for Free

Executive Summary Expedia vs Priceline Essay Expedia and Priceline are the leading competitors of the online travel service. With travel being one of the Internets hottest commodities, these two companies have been in competition for the top spot. Both businesses offer great deals on hotels, car rentals, and most importantly travel accommodations. The financial post online interviewed Expedia’s managing director Sean Shannon about how he keeps the online travel superstore unique. He noted that they â€Å"invest a lot in technology and software writers and coders, who work to make the shopping experience better and figure out ways to stay ahead of the curve (Ovsey, 2001). † With both companies reaching new heights of Internet success, the need to be informed of each other’s business policies and ideas is very important. Many customers of both Expedia and Priceline already had a combined travel agency that would normally have taken care of their travel plans. When the Internet boom exploded, companies such as Microsoft jumped on the idea of having a travel agency online. The Wall Street Journal Online Edition confirms this need for technology by reporting on the company’s participation in J.P. Morgan’s annual telecom conference. The Wall Street Journal agrees, â€Å"Expedia, Inc. is the largest online travel company in the world, with an extensive brand portfolio that includes some of the worlds leading online travel brands (Expedia, inc. to, 2013).† This would enable a new customer base that would promote Internet sales, and an easier way of life for frequent travelers. Selling points for both of these companies is extremely important, as the transition from a brick and mortar company to a web based company was a hard shift. These companies have not only been in competition for over 10 years, but they have boosted profits every year. The Atlantic Online posted an opinion about Priceline in 2010 regarding the success of the online travel company compared to that of Expedia. They stated, â€Å"Pricelines stock price is up almost 90 percent, while its competitors have flat lined (Expedia) (Madrigal, 2010).† This shows the customer, that even though these companies are in competition, they have done well enough to withstand many economic ups and downs over the years. The importance of stability and growth over the years is very important to a consumer who deserves quality in purchasing potentially high dollar items. The following report specifics the financial reports from the last three years for both companies. This provides established proof that both companies are thriving in what they do.

Legionella pneumophila :: Essays Papers

Legionella pneumophila GRAPH Introduction: Legionella pneumophila are gram-negative rods. They are very difficult to culture because of their complex nutrient requirements, such as cysteine, high concentrations of iron, and the use of activated charcoal agar. They survive as intracellular pathogens of either protozoa or human macrophages. They are most often found in stagnant water reservoirs like air conditioning cooling towers, whirlpool spas, humidifiers, faucets and shower heads, and are infectious when inhaled. L. pneumophila was first identified and named after the American Legion convention of 1976, held in Philadelphia, PA. 182 people became infected, and 29 died (most of which were older men or cigarette smokers). Although this organism was named in the 70’s, retrospective studies showed cases since 1943. GRAPH Diseases: L. pneumophila has a very wide range of effects. Healthy individuals usually go through an asymptomatic seroconversion, while less healthy people may undergo Pontiac Fever or Legionnaires’ Disease (LD). In 1968, employees at the county health department in Pontiac, Michigan came down with a fever, but the responsible pathogen was not identified at the time. It was frozen and later diagnosed as L. pneumophila. Pontiac Fever, being milder than LD, generally does not need treatment. Infected individuals will show fever, muscle aches, and headaches, and usually recover between 2-5 days. Pontiac Fever will present symptoms anywhere from a couple of hours to a couple of days after exposure, while LD takes 2-10 days to incubate. LD patients have fever, chills and a cough, with x-rays showing pneumonia. This more severe form usually prevails in elderly, cigarette smokers, people with chronic lung disease, or those who are immunocompromised, such as cancer or AIDS patients. Virulence: Being a gram-negative bacterium, L. pneumophila has lipopolysaccharides (LPS) that act as endotoxin within a human host. The presence of a flagella is thought to mediate adherence to human lung cells, thereby causing infection, since flagella-less strains do not cause disease. Once attached to human cells, the organism is engulfed by a macrophage where is utilizes the internal environment to multiply.

Patriotic reverence for the history Essay

Patriotic reverence for the history of a nation often does more to impede than toencourage progress History always brings with itself lots of experience. People always learn from their past. Butis relying on the history nation the right path to progress? Does our past always teach us theright lessons? What we do today will be past someday. Does that mean we will always end updoing right if we follow our history. The answer is no. Showing high patriotic reverencecannot always be the right path for a nation’s progress. Relying on history for our current needs would be nothing more than intuition. The situationwe have at our hands can be very different from that experienced in the past. The demandthen becomes to handle it with new ways and techniques. For example maintaining peace inthe world today is the most important factor for any country’s progress. If we look at history,nations earlier had a tendency to acquire and conquer as much as they can. The Germans inthe World War II killed millions of people in their neighboring countries in thirst of more andmore power. The world has witnessed many wars that have hampered progress. Thus theneed of the hour for all nations is to sit down and talk. Nations now need to have a friendlyattitude towards each other for maintaining progress. Nations have signed peace treaties,which includes the nuclear proliferation treaties. The nations have now started thinking of progress on a global prospective. The economic progress of a nation particularly developing countries has also been verydifferent from the past. The trends and graphs are very different from that in the past. Thecorporate world has been developing and expanding exponentially. The economic market isnow governed by new rules with no excerpts from the past. So, the demand of the hour cannot be met by completely relying on the past. But just learningfrom our experiences. If we refer to our past, we need to draw proper analogies between thetwo time variant situations. But this can be a very difficult task as the scenario and theessence of things for todays world are completely different.

What is ‘Modernist’ about Cather’s My Antonia Essay

Modernism focuses on removing literature from the safety of nineteenth century conventions and propelling new ideas on how and what to write into the literary domain. In ‘My Antonia’, Cather embodies the push for new literary techniques as she revolutionises the practises of the novel and challenges the conformist society of capitalist America. This can be seen in her narrative technique, anti-Victorian views and character symbolism. The modernity of ‘My Antonia’ can be seen through the narrative style used by Cather. The opening narrative sets the scene for a nostalgic reminiscence of Antonia’s life and delivers background information on Jim. It is through the initial framing narrative that we acquire Jim’s manuscript. This forms a†¦show more content†¦Moreover, the unknown narrator’s acknowledgment of the manuscript to the audience shows the self reflexivity of the novel. In effect, Cather is breaking the fourth wall of the story to fracture the audience’s relation with the narration and allow them to form their own meaning from Jim’s story. This is also repeated when Jim returns to Black Hawk and seeks to learn Antonia’s story from the Widow, Mrs Harling declares that ‘the Widow Steavens is a good talker, and she has a remarkable memory.’(Cather 899). This is a clear signal to the audience that the widow is a ficelle and is purposeful ly presented as a source of information for Jim, thus we will be seeing Antonia through the Widows eyes and with her prejudices. The Widow’s recount of events form a scene of analepsis (Genette 162) which further fragments the timeline of the narrative as Jim learns of Antonia’s actions long after the event has passed. This can be seen as modernist because realist writers would have attempted to disguise their ficelles. Therefore, Cather’s narrative style is modernist as it defies the traditions of the classic realist novel. The narration in Jim’s manuscript can be seen as passive because dramatic events are often in the background. For example, the death of Mr. Pavel, the suicides of Mr. Shimerdas and the Tramp are not directly experienced by Jim,Show MoreRelated Innocence in Daisy Miller, My Antonia, and the Great Gatsby Essay2118 Words   |  9 PagesInnocence in Daisy Miller by Henry James, My Antonia by Willa Cather and the Great Gatsby by F. Scott Fitzgerald. It is not as easy as it seems to distinguish who is innocent and who is not. Innocence is a cultural concept which is usually confusing. An act that is naà ¯ve and normal in one society can be a public disgrace in another. Then a question comes to mind: What is innocence? Challenging the norms of a society makes a person totally wicked? What spoils or preserves innocence? The word innocence

Family Counseling Approach - 5020 Words

Running head: THE ISSUE OF CHOICE The Issue of Choice: Cognitive-Behavioral Therapy Melissa Trask Liberty University May 12, 2010 Abstract Counseling has been in existence from the beginning of time. From Jethro to Freud, therapists and philosophers have been seeking insight into the core of human nature and cognitions. Cognitive-Behavioral therapy(CBT) recognizes that faulty cognitions and beliefs affect the behaviors of individuals. One method of cognitive-behavior therapy, reality therapy, incorporates the concepts of free choice and personal responsibility that are taught both in Scripture and Dr. William Glasser’s choice theory. Other aspects of CBT, such as cognitive restructuring and Rational Emotive Behavior Therapy†¦show more content†¦Development By the end of the 1970 s, a group of therapists began to recognize the way in which cognitive factors such as attitudes, expectations, and beliefs affect an individual’s behaviors. Cognitive-behavioral therapy (CBT) has been a welcomed treatment method in the marriage and family therapy community, as it focusing on interactions between coup les and family members. Albert Ellis and Aaron Beck are reported to be the first to recognize the impact that faulty cognitions have on relationships. Ellis’ A-B-C theory of dysfunctional behavior presents an idea that the activating events (A) are not to be blamed for upsetting consequences (C) in a person’s life, but rather the unrealistic beliefs (B) they hold about their experiences. In terms of family therapy, Ellis would argue that the disarray that takes place in couple’s marriage is not due to the act of arguing, but the beliefs each partner holds about the argument or other destructive behaviors. A run-of-the mill argument may be blown out of proportion if one half of a couple believes that he/she is worthless as a result (Goldenberg Goldenberg, 2008). CBT is founded on the ideas of cognitive psychology and behavior therapy. Numerous perspectives in the psychology world have contributed to the development of this treatment method. Adlerian concept s can be seen in the CBT ideas of schemas and individual perceptions. Gestalt perspectives are also utilized asShow MoreRelatedFamily Counseling Approach: Narrative Counseling3210 Words   |  13 Pagesand several facets of this approach including poststrucuralism, deconstructionism, self-narratives, cultural narratives, therapeutic conversations, ceremonies, letters and leagues. A personal integration of faith in this family counseling approach is presented and discussed also in this paper. NARUMI AMADOR’S FAMILY CONSELING APPROACH Introduction Narrative therapy is found under the Social Construction Model. 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This form of therapy attempts to determine individual’s behavior by closely examining one’s interactions with their family of origin, as well as current family. This interactive analysis is conducted to examine the patterns of behavior during familial interactions to determine dysfunctional behavior that challenge family cohesiveness. Family member behavior, if negative can perpetuateRead MoreEssay on Structural Approach to Family Counseling3687 Words   |  15 PagesStructural Approach to Family Counseling Beverly Manning COUN 601 – Marriage and Family Counseling I Liberty University July 5, 2013 ABST RACT Families are always growing and changing. They are considered living systems made up of many components. If families can’t adjust to change, the capability of the family and its individual members can be compromised. 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His approach was centered on such subjects as lifestyle, beliefs and fictions, psychological environment and a person’s approach toward there striving for completeness and wholeness. With the goals of Adlerian counseling revolving around helping people developRead MoreHistory And Roles Of The Counseling Profession1173 Words   |  5 PagesMany counseling professions have been cultivated out of a gap in traditional subjects. Psychology is a great example of how a subject can develop into multiple branches like sociology or philosophy or counseling. Counseling in particular is a relatively new branch compared to the other social sciences and had a complex history on its path to becoming a respectable career. Despite its humble beginnings, individuals still benefit from counseling. Counseling specifications allow a multi-team approachRead MoreA Questionnaire for a Child and Family Development Specialist900 Words   |  4 PagesChild and Family Development Specialist Questions Review the primary arguments in favor of each position presented in the following question: Is the American Family in a state of decline or simply changing? Those who would assert that the American family is in a state of decline likely do so from a highly moralistic standpoint. This is often the assessment offered by social hygiene critics who perceive divorce, gay marriage, single parenting and step parenting as divergent from traditional conceptionsRead MoreSummary Therapists Integration Of Religion And Spirituality921 Words   |  4 PagesIn this article, there were a 26 survey conducted with 5,579 therapists with the integration of religion and spirituality in counseling. In the study, most therapist consider spirituality through their lives, but does not infrequently participate in religious activities. In the study, it was founded that marriage therapists consider more spirituality during their counseling session than other therapists, and marriage therapists is more likely to participate in a religious practice than other therapistsRead MoreThe Effects Of Social Interest On Children764 Words   |  4 Pagesconclusions based o n family information, and ways to compensate, children gain their own independence and information to help them cope with the world around them (Henderson Thompson, 2011). Adler also focused on the importance of social interest, and that parents should teach their children about social interest in order to contribute to others and society (Henderson Thompson, 2011). In the Adlerian approach, the family constellation is important because it looks at the family dynamics and the