Interagency disaster management Essay

J.C Penny New Challenges in the Changing Workplace Research Paper

J.C Penny New Challenges in the Changing Workplace - Research Paper Example J.C Penny encounters the test of pulling in and holding exceptionally experienced information laborers, including, engineers, physical and PC researchers. Especially, J.C Penny has needed to battle with expanded work turnover among the information laborers. By the by, J.C. Penny has been forceful in creating methodologies for compelling administration of these information laborers. Right off the bat, J.C. Penny keeps on giving compelling prize frameworks that guarantee that the information laborers are fulfilled and persuaded towards guaranteeing association achievement. Also, J.C Penny gives serious and particular preparing to the information laborers with the point of improving their viability, efficiency and guaranteeing that their abilities don't get out of date because of the profoundly powerful mechanical condition. Another contemporary test that J.C Penny faces is the administration of unforeseen and brief representatives inside the work environment. Griffin (2012) characterizes unexpected representatives are those working for the association in under various business plans other than full-time or perpetual premise. The greatest test for J.C. Penny is finding some kind of harmony among changeless and unforeseen specialists, and structuring differential prize and motivating force system for these arrangement of workers. J.C Penny has anyway actualized various techniques for powerful administration of unforeseen and transitory laborers inside the association. Right off the bat, J.C Penny takes part in cautious arranging before connecting with and coordinating these representatives inside the workforce. Also, J.C. Penny participates in nonstop appraisal and assessment of the expenses and advantages of drawing in these representatives before arriving at significant choices on the piece of the human

Opinion Essay Samples: How to Prepare for an Opinion Essay

Opinion Essay Samples: How to Prepare for an Opinion EssayOpinion essays are one of the simplest and most common topics on which students choose to participate in their academic careers. Essays are a common way to showcase one's intellectual aptitude and provide a more comprehensive perspective. They're also a great way to gain a certain amount of exposure for your individual work.The First Time Is writing an Opinion Essay - Most students who have taken part in some type of academic environment will be very familiar with the concept of participating in an opinion essay. It is one of the most time-consuming and often frustrating parts of an academic endeavor. Since the essay generally lasts several weeks, it is important to make sure that the author is as prepared as possible when he or she begins writing. This is where the opinion essay samples come in.One of the first things that students should do is determine whether they are going to write an argumentative or non-argumentative es say. Argumentative essays are often shorter, but they are required by most academic programs in order to graduate. For this reason, the opinions of many individuals in the class are typically included in the argumentative essay. Additionally, these opinions usually contain more details than the non-argumentative essays.One of the best methods of preparing for an opinion essay is to read through a variety of different types of essays. Opinion essays are used throughout the education system for several reasons, and the academic world is constantly evolving. Knowing how a variety of different opinion writing styles will be used throughout the academic world can help students know what to expect from his or her opinion essay before the project actually begins.When students begin to determine how to prepare for an opinion essay, they need to start at the beginning. Most essay writers will start with some type of learning curve. This is because the process involves a lot of research and t hinking about the idea that they are writing about. Essay writers can look at both formal and informal resources to get a basic understanding of the process.The next step for opinion essay writing involves preparation. The reader should be able to understand what the author is trying to communicate by the information presented in the essay. This is especially true when there are multiple ideas being presented throughout the essay.Finally, the opinion essay can be completed and submitted to the reader. This will provide a sense of completion to the academic institution that accepted the student's assignment. By preparing the student for the assignment in the least stressful manner possible, a better understanding of the process can be gained.In conclusion, the opinion essay is a common part of an academic career. Since it is such a significant part of the career path, it is important to receive as much exposure as possible. Opinion essay samples can help students to successfully comp lete the assignment on their own, giving them the necessary exposure to write an essay that they are proud of.

Robert Frost The Love Of Writing Essay - 1068 Words

Robert Frost: For The Love of Writing There are and have been many great writers in the current day and throughout history. They all have different accomplishments, and most hold college diplomas. While Robert Frost didn’t receive a diploma from either of the colleges he attended, his success shows that it is not required. So what is it about him that many still consider him to be a great writer? What is it about his poems and writings? Are they only words, or do they hold something more†¦a deeper meaning perhaps? Robert Frost is considered a great writer because his poems posess a deeper look into life. He uses scenarios from the time period in which he was living. This included the simplicity and complexity of nature, animals, current events, friendships and his own life experiences. Some are cheerful and witty, while others are woeful. All of these poems, however different, have one thing in common – they all have a deeper meaning within. He is considered one of America’s most accomplish ed poets. Frost loved writing as he loved life, and his passion for it, was evident throughout his works. His poems have such emotion, and deeper meaning that one ends up finding themselves compelled to search for the hidden message. His use of imagery and tone of voice give one’s imagination a glimpse of something more than the obvious. An example of this is found in the poem â€Å"On a Tree Falling Across the Road †, â€Å"The tree the tempest, with a crash of wood, throws down in frontShow MoreRelatedBiography of Robert Lee Frost Essay650 Words   |  3 PagesBiography of Robert Lee Frost Biography of Robert Lee Frost A poem begins with a lump in the throat, a home-sickness or a love-sickness. It is a reaching-out toward expression; an effort to find fulfillment. A complete poem is one where an emotion has found its thought and the thought has found the words Robert Lee Frost once said. Robert Frost is widely admired and recognized for his literary works. He was an honored poet of the twentieth century. Frost may have lived a troubling lifeRead MoreAnalysis Of The Poem Birches By Robert Frost1711 Words   |  7 PagesEarth. Robert Frost features this idea through his poem â€Å"Birches.† Frost discusses this idea through a falsehood, for, at first glance the meaning of the poem is significantly different than the deeper meaning. Although â€Å"Birches† seems to be about a child frolicking through the trees, Frost’s â€Å"Birches† is actually about how people act cruelly towards nature and how they should change their ways to respect the earth, because the tenor, t he form and vehicle, and critical interpretation. Robert Frost’sRead MoreEssay about Analysis of the Poems of Robert Frost1316 Words   |  6 Pagesthan Robert Frost. Robert Frost is a poet that is well known for his poetic contributions to nature, as well as his award winning poems. His poetic ability and knowledge make him an extraordinary author. His past; including schooling, family, and the era in which he wrote influenced nearly all of his poems in some way. This very famous poet contributed to the modernism era, had a family and an interesting life story, and a unique poetic style as well. The literary era in which Robert Frost wroteRead MoreRobert Frost s Poetry Style1228 Words   |  5 PagesMany poets have shaped the writing style of modern day poetry a bit, but few have done so much as Robert Frost has in the ways of influencing today’s poetry. A man widely renowned and respected in America, Frost used his shockingly modern writing style to help pave a path for the poems of the future. By analyzing this great poet, one can only hope to discover the true, raw meaning of the written words that have had a lasting impact on the views and, more importantly, on the world of poetry. ThisRead MoreReminiscence of Birches779 Words   |  3 PagesReminiscence of â€Å"Birches† Robert Frost’s â€Å"Birches† is a poem that makes incites towards the shortness of one’s life. In the poem, Frost reminisces on his childhood, and remembers it all too well. The poem is meant to help the reader to reflect on his/her own life and leave them wanting to treasure moments of the present more intensely. The poem encourages its readers to think about what great things lay ahead, while looking at the positive side of life. Although Frost knew the tree branches wereRead MoreRobert Frost s Writing Style1589 Words   |  7 Pages Robert Frost once said, â€Å"The figure a poem makes. It begins in delight and ends in wisdom... in a clarification of life - not necessarily a great clarification, such as sects and cults are founded on, but in a momentary stay against confusion† (Robert Frost Quotes). This same kind of thinking opened the door for metaphorical poetry that helped to show the poets transparency. His love for the social outcast and the struggles of his life are exhibited greatly in his poems. Robert Frost helpedRead MoreThe Road Not Taken By Edgar Allan Poe And Robert Frost1081 Words   |  5 PagesEdgar Allan Poe and Robert Frost influenced my thorough love of different styles of literature, particularly poetry. To the masses, Edgar Allan Poe and Robert Frost only share job titles, but the two poets share many similarities within their writing. Personally, I read pieces from both authors over the course of my schooling experience. I admired Robert Frost’s poem, â€Å"The Road Not Taken† from a young age, and that particular stole my heart since the first read. â€Å"The Raven,† became one of my favoriteRead MoreRobert Frost: A Poet To Remember Essay1004 Words   |  5 PagesRobert Frost was one of Americas leading 20th-century poets and a four-time winner of the Pulitzer Prize. He has been an inspiration to many young writers and aspiring poets. Although he lived through a troubled and tragic life, Frost was able to express his unique view of nature and the world around him in the delicate art of poetry. His direct and easy-to-read poems made him one of the most recognized poets in the country. Robert Frost had the ability to make his poems accessible to anyone readingRead MoreRobert Frost And Modern Poetry1245 Words   |  5 PagesMany poets have shaped the writing style of modern day poetry a bit, but few have done so much as Robert Frost has in the ways of influencing today’s poetry. A man widely renowned and respected in America, F rost used his shockingly modern writing style to help pave a path for the poems of the future. By analyzing this great poet, one can only hope to discover the true, raw meaning of the written words that have had a lasting impact on the views and, more importantly, on the world of poetry. ThisRead MoreEssay On Robert Frost1194 Words   |  5 PagesRobert Frosts Life and Accomplishments â€Å"Dont ever take a fence down until you know why it was put up.† What a great quote by Robert Lee Frost, and there remain many of more that he wrote. Robert Frost wrote many of his best poems on several levels of meaning. He was one of best and most loved and respected poets. He did a great job capturing the hearts of his audience with his natural imagery and ability to use many metaphors to reveal the realism that he was trying to create. However, Robert

Varying Cultural Structures in Homers The Illiad and The...

Greek mythology deals significantly with culture and its factors, as they describe the societies and the people inhabiting it by depicting their everyday life and the state of their land. Both Hephaestus, in Homer’s Iliad, and Odysseus, in Homer’s The Odyssey, set out to portray the cultures that they saw, yet the cultures and societies varied greatly, from Hephaestus illustrating the highly developed societies of the Greek and their culture; while on the other hand, Odysseus seems baffled by how underdeveloped the Cyclopes land and culture is. Hephaestus and Odysseus seem to have the same understanding what is normal of a culture, society, and their factors; however, there are noteworthy variations between their accounts. In the 18th†¦show more content†¦Odysseus continues to elaborate, â€Å"These people have no institutions, no meetings for council†¦each one is the law for his wives and children.† (Odyssey 9.112, 114) Hence, the absence of laws l eads to the lack of a structured society, where there were no mediators, no law to abide by to and dictate what is right or wrong. Such difference was dire enough for Odysseus to use to describe the new land that he reached, as this state of chaos and lack of laws was one of the primary shortcomings of the Cyclops culture, and could be the reason why the Cyclops’ culture was primitive. The major difference between the two cultures, Hephaestus’ culture on the shield and the Cyclops culture, is in their approach to agriculture and the economical basis of the culture. Hephaestus described the agriculture aspect using many images, starting with â€Å"He made upon it a soft field, the pride of the tilled land, wide and triple-ploughed.† (Iliad 18.541, 542) Here he vividly displayed the image of the ploughed field; also, Hephaestus continues to elaborate on agriculture, as it is the economic basis and structure of the culture on the shield. Ensuing Hephaestus proceeds to describe a harvesting scene with the harvesters working, the king pleased with the harvest and the women preparing food for the workers while the heralds preparing a feast; thus showing the society members and the role of each one and

Corporate Accounting AASB and Corporation Act

Question: Discuss about theCorporate Accountingfor AASB and Corporation Act. Answer: Introduction AAS applies to every entity which is required to report their financial statements under the conceptual framework of AASB and Corporation Act 2001 (Kung and et.al. 2013). The main objective of impairment is to ascertain whether the amount of which asset is recorded on the balance sheet is exceeding its fair value or not. Purpose of Impairment Test The provisions related to the impairment of assets are described in AASB 136. As per this standard, it is important for an entity to test its assets worth according to their useful lives. It is required for an entity to identify and recognise the indications which give a signal that the asset needs to be impaired (AASB. Impairment of Assets, 2016). The purpose of the impairment test is to measure that the item stated in the balance sheet in worth the total amount which is reflected thereon. For the same reason, the assets are valued as per the market value of the asset. The purpose of evaluating the assets on the basis of market price is to assess the worth of the asset for the money which is stated in the balance sheet. This assessment of assets is done on the basis of the useful life of the asset. For impairment of assets like goodwill, the carrying amount is adjusted by representing it to the lowest level in comparison with the recoverable amount. The impairment test is important for internal control purposes by management. An intangible asset with an indefinite life is compared on the basis of recoverable amount. Impact on Impairment due to Existence of Goodwill According to the Standard AASB 136 all the intangible assets of the entity which are not yet presented for use, are required to be tested annually for impairment. This type of impairment test is also conducted for goodwill which obtained as a result of the business combination and the intangibles which have indefinite useful lives. In cases where the goodwill is considered to be cash generating, the impairment is done through CGU (Andersson and Wenzel, 2014). Goodwill is always recognised as an asset that has lasting balance because it includes assets which cannot be recognised and accounted separately. Thus, it is impossible to estimate the fair value of goodwill or determining the exact amount of cash flow related to goodwill. Goodwill is assessed by the management of entity by allocating it to the lowest level. Thus, it is possible to test impairment of goodwill at the level of CGU only. Rules Relating to CGU Relating to Impairment Loss in Case Goodwill Exists: According to the provisions of the standard, the goodwills carrying amount must be decreased to zero. The method of Pro- Rata must be adopted for distributing the balance amount to the leftover asset. The losses are evaluated annually (Bonin, 2013). If the rules allow, individual assets can be reversed according to impairment loss. It is important to ensure that after considering the impairment loss on the asset, the new carrying value must be lower than the value on which impairment is done. Reversal of Impairment Loss: After the impairment loss, the loss which is allocated across the assets related to CGU is reversed on impairment loss. For impairment loss which is related to goodwill, no reversal can be applied to the assets (Bryer, 2013). The asset on which reversal is done, it is important to keep the indicators same as that were used at the time of application of impairment. Disclosure: The management has an obligation to disclose the amount of impairment loss accounted during the year in the profit and loss account. The amount which is related to the reversal of impairment loss also needs to be disclosed in the financial statements while revaluation of an asset in the total equity. Basic Steps to be Followed in Applying Impairment Test- Although it is not necessary for the organisations to conduct a test for impairment on an annual basis, however, apart from this provision of the standard, the organisation must consider the indicators which recommend that the assets need to be impaired (Glaum and et.al. 2013). There are many sources or evidence which are to be considered by the management for conducting impairment on assets. Some of them are- External sources/ Evidences Internal Sources/ Evidence A reduced market value of the entitys goodwill. Assets being physically damaged. Unreceptive changes in the macro environment of the entity Changes in the way an asset is being used. Increased rates of Interest on borrowing from external sources. A substantial decrease in the assets economic performance. Market Capitalization Steps in the Impairment Process Ascertaining Recoverable Amount Evaluation of recoverable amount of the asset is the first step in the process of the impairment test. An amount that is equivalent to greater than fair value less cost of value in use and disposal is known as the recoverable amount. The amount which can be received by the entity after the sale of that asset is termed as the fair value of that asset (Gaffikin and Aitken, 2014). The net value of the cash flows that is generated by a particular asset is referred to the value in use of that asset. The computation of fair value is easy in contrast to the amount of value in use. The recoverable amount will always be equivalent to higher of value in use. Comparison of the Recoverable Amount with Carrying Amount of that asset When the Recoverable amount of asset is less than the carrying amount, then the loss which is arising is debited to the revenue account (Ienciu and Matis, 2014). However, if the case is opposite, that is, when the recoverable amount is more than the carrying amount, no action is required by the management. Methods of Accounting for Impairment There are two methods by which impairment loss can be accounted- Cost model- Under this method, the impairment loss is documented in profit and loss account at the time when the impairment arises. Revaluation model- This method accounts for impairment loss by treating it as revaluation decrement (Kung and al. 2013). Further depreciation or amortisation is evaluated on the basis of new recoverable amount. Calculation of Impairment Loss Calculation of Impairment Loss Carrying amount of assets 1680000 Recoverable amount of assets 1420000 Impairment loss 260000 The amount of impairment loss is set off against the value of goodwill of $40000. The balance of loss will be i.e. $220000 will be allocated to other assets, except land and inventory. As the recoverable amount of land is provided and it is assumed that Inventory is recorded at lower of cost or NRV. Adjustment of Value of Goodwill Particular Carrying Amount Proportion Allocation of loss Net Carrying Amount Land $200000 29000 171000 Brand 'Crossbow Shoes' 160000 191000*160000/1260000 24254 135746 Shoe Factory 700000 191000*700000/1260000 106111 593889 Machinery 400000 191000*400000/1260000 60635 339365 Journal Entries for Impairment Loss Occurring on 30th June 2015 Journal Entries for impairment loss occurring on 30th June 2015 Sr. No. Date Particular Dr. Amount Cr. Amount 1 30.06.2015 Impairment loss Dr. 260000 To Goodwill 40000 To Accumulated amortisation and Impairment Losses (Land) 29000 To Accumulated amortisation and Impairment Losses (Brand 'Crossbow Shoes') To Accumulated amortisation and Impairment Losses (Shoe Factory) To Accumulated amortisation and Impairment Losses (Machinery) [Being impairment loss attributed to assets on pro-rata basis except for land, inventory and goodwill.] References Books and Journal Andersson, S. and Wenzel, F. 2014. Application of IAS 36Impairment of fixed assets-A qualitative study about the main challenges for companies regarding impairments. Bonin, H. 2013.Generational accounting: theory and application. Springer Science Business Media. Bryer, R. 2013. Americanism and financial accounting theoryPart 2: The modern business enterprise, America's transition to capitalism, and the genesis of management accounting.Critical Perspectives on Accounting. 24(4). Pp.273-318. Gaffikin, M. and Aitken, M. 2014.The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Glaum, M., and et.al. 2013. Compliance with IFRS 3-and IAS 36-required disclosures across 17 European countries: company-and country-level determinants.Accounting and business research. 43(3). Pp.163-204. Ienciu, N.M. and Matis, D. 2014. Inflection points in the development of IAS 38.Journal of Financial Reporting and Accounting.12(1). Pp.62-75. Kung, F.H. and et.al. 2013. The Association between Goodwill Amortisation and the Dividend Payout Ratio.Asian Journal of Business and Accounting.6(2). P.1. Online AASB. Impairment of Assets. 2016. [PDF]. Available through aasb.gov.au. [Accessed on 26th January 2017.]

Smart Technology and the Dumbing Down of Society Essay Example

Smart Technology and the Dumbing Down of Society Paper Technology can be a great thing, from single tiny flash drives having more processing power than some of the oldest computers to getting humans on the Moon and rovers on Mars, technology has changed mankind and it’s a growing industry that sees no end in the future. Technology has influenced this generation greatly, making them as a whole smarter because of the millions of resources available at the click of a button, however ways technology affects this generation are not always good, technology has made this generation dumber on the individual level, not only has technology made this generation extremely dependent on technology and other people to provide new technology and information, technology has also made this generation ignorant, not knowing what it’s like to live without all this technology. Technology has been a great asset to people in a modernizing world, people on different sides of the world can communicate in minutes thanks to websites like skype and facebook, however this generation has taken advantage of that fact and it made them dependent on technology to do the things it does like video chatting with friends or posting on their favorite social media site or application. â€Å"A major downside of increased dependence on technologies is increased consequences if those technologies break down or disappear†(Jonathan Coopersmith in â€Å"Is technology making us dumber or smarter? Yes†) meaning that if the technologies of this generation break down this generation will be left helpless because we depend on technology too much in our everyday lives. We will write a custom essay sample on Smart Technology and the Dumbing Down of Society specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Smart Technology and the Dumbing Down of Society specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Smart Technology and the Dumbing Down of Society specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This generation has made technology such a daily part of their lives that even classrooms in school have begun using technology, as stated by Matthew Lynch in â€Å"Do mobile devices in the classroom really improve learning outcomes?† †In 2013, an estimated 25% of U.S. schools had BYOD (Bring Your Own Device) policies in place† This means that a quarter of U.S. schools i