Sunday, February 16, 2020

Planning Report Essay Example | Topics and Well Written Essays - 1000 words

Planning Report - Essay Example This plan establishes strategies and policies which are aimed at achieving the county’s long term vision. Upon its approval, the General Plan will update the 2006 Vicinity and Bowie master plans policies and recommendations. The staff in the meeting wanted to brief the Council on the current re-planning efforts together with the scheduled proposed plan topics goals and the scheduled outreach strategy to the public (Levy, 2012). Elements of the report and those involved in the meeting The meeting took place in November1, 2012 and the main subject of the meeting was County General Plan Update Briefing. The meeting took place in the Council Hearing Room, County Administration Building, and Upper Marlboro in Maryland. The Prince Georgie’s County Planning Commissioners are the ones who participated in the meeting. Accord relative to the agenda Relative to the agenda, an accord was set forth. For example, all items which were listed under the Consent Agenda were distributed t o every member of the Planning Board for review. All items are also considered to be routines and will be acted upon by the Board by one motion. The main agenda for the meeting was to strategize on how the city can update or improve on the 2002 Prince George General Plan and this agenda was followed to the latter. ... This is because the meeting created a room for the participation of all members and also stimulated creativity among the members. This can be attributed to the central location of the meeting which did not make any member feel inconvenienced. The seats in the meeting room were arranged in circle in a way which all the members could see each other. This encourages participation in the meeting and makes every member to feel part of the meeting. The meeting was well coordinated with a leader and all members had their names written on their seats and this is to enhance participation and identification. Water provided to the members provides a nice touch to the meeting and the round table used in the meeting helps to prevent all barriers of communication. What was discussed in the meeting? All the strategies necessary for the improvement of the Prince George General Plan were discussed during the meeting in accordance to the agenda of the meeting (Beatley, 2005). A discussion of the count y wide planning including the James Rowley Training center in the United States Secret Service was discussed together with the Campus master plan update and the proposed development. Improvement of the Kreative Kids Child Care Center was also discussed in the same meeting. The proposed designation of the three Prince Georges County Historic Sites was also discussed in the report as part of its county wide planning division (Levy, 2012). The improvement on Beech Tree, South Village as part of the specific design plan of the meeting was also discussed during the meeting. A detailed site plan of all the projects proposed for improvements were also discussed. Generally, the meeting mainly discussed on all strategies which can help the county in the improvement of the 2002

Monday, February 3, 2020

Pinnacle Pictures Case Study Example | Topics and Well Written Essays - 3500 words

Pinnacle Pictures - Case Study Example Pinnacle Pictures has been able to dominate the regional market on the basis of its job quality and 'value for money' services. With a staff of about fifty people, the company has been able to break even and earn profits with a respectable turnover of 5,000,000. Now that the digital photography, personal computer printing, instant photography and transmission picture/ video transmission on the net has taken over the traditional photography, Pinnacle Pictures also feels the need for going digital and an upgrade in technology to retain its customer base as well as to gain more customers. Though there are still patrons of the traditional rolling film type photography and the technique is still very much in use, digital photography is steadily been gaining more ground and acceptability. Increasing use of smaller versions of digital cameras with personal computers and advanced ways of printing technology has almost necessitated the requisite changes in the marketing strategies of the comp any. In this paper an effort is being made to suggest appropriate strategies and steps that Pinnacle can adopt to take on the competitors and increase its market share. A marketing plan for Pinnacle forms an integral part of its broader business plan implying in words and numbers how, where and to whom Pinnacle proposes to roll the film and photography, outlining the company's approach in attracting potential customers to its printing and development. 2.0 Situation Analysis 2.1 Macro environment: Film photography appears to be fighting for survival amongst the range of digital technologies that are available as a formidable alternative. So far the company has been able to maintain its profitability with its customer oriented 'value for money' approach. To venture into the digital field with field in such a manner that Pinnacle can take the course gradually without totally abandoning its existing operations. To analyze the factors influencing this decision, PEST analysis proves to be a very helpful tool. PEST analysis: This type of analysis is done analyze the new venture, new location, new country or new business. It gives a fair idea about the favorable and unfavorable factors of the business venture that the company intends to go into. Accordingly the company can plan out strategies, take a review of its decision or may prepare itself vigorously to jump into the fray. PEST analysis involves four main factors. Political: Under the globalization and liberalization scheme of things, the political factors in general have been quite supportive of business ventures. Governments are opening up newer avenues for growth within the country. Therefore the political environment on the macro level appears very much conducive towards growth in the photographic market. Since the management and top bosses of the company too appear to convinced about the change in attitude and business strategies, therefore the inner politics too is favorable towards the business. Economic: Since the economic prosperity of a nation or state is one the prime concerns of the respective governments. These governments prefer more business activities, so that governments can get more taxes for development of infrastructure and other social welfare schemes. The import duties, customs duties, excise and other forms of taxes are being put at bare minimum for the latest digital age gadgets and

Saturday, January 25, 2020

The Potential Users Of Financial Accounting Information Accounting Essay

The Potential Users Of Financial Accounting Information Accounting Essay The users are an important component in accounting systems, and play a key role in usefulness of financial accounting information. Financial accounting is a term usually applied to external reporting by providing information about the financial position of a business to a wide range of users in making economic decisions (Weetman, 2011). The purpose of this paper is to review the relationships between the potential users and actual users of financial accounting information and the relevancy evidence to current practice. A variety of different arguments have been put forward about this issue. The paper has been divided into five parts. It first gives a brief overview of who the potential users of financial accounting information are. Secondly, it deals with the actual users of the information. It then goes on to how useful of financial accounting information is and looks at how strong is the evidence that they use information in the ways predicted. Finally, the reason why the potential users may not be actual users of financial accounting information is carried out. The potential users of financial accounting information Financial accounting aims to allow users to understand the economic activity of the company (Stolowy, et al., 2010). For a limited liability company financial statements would contain balance sheet, profit and loss account, statement of recognized gains and losses and cash flow statement (Weetman, 2011). Without users, financial accounting information will lost its role. According to FASB (2010), the objective of financial reporting is to provide useful financial information for existing and potential users to make economic decisions. There are several users who are interested in financial accounting information. Atrill and Mclaney (2008) stated that the purpose of financial information to be used and the person financial information to be given must be clear. By definition and different needs from each other, it could define as internal users such as managers and external users which include owners, lenders, government, employees, competitors, customers, community, and suppliers (IA SC, 1989). General purpose financial statements expected accounting information which would be of interest to a wide range of user groups (FASB, 2010), see appendix 1. Therefore, everyone could be the potential users of financial accounting information as long as there is a need for the information. Actual users of the financial accounting information From the internal management view, it has been argued that the main users of accounting information about an organization could be those who manage the company every day, such as managers (Weetman, 2011). A Statement of Basic Accounting Theory (ASOBAT) did not declare any particular user group such as investors to be primary users. Instead, it has been asserted that useful information was required for both internal and external purpose. Classified users of accounting information into two broad groups: external users which include present and potential investors, creditors, employees, stock exchanges, governmental units and customers on contrast with internal management. However, According to FASB (2010), the primary users of financial accounting information refer to existing and potential investors, lenders, and other creditors. They need entities reporting information provided indirectly. As actual users are contained in the potential users, see appendix 2, if they have same interes ts in the financial accounting information, the actual users might include managers, lenders, suppliers, customers, competitors, employees, government and community (Britton and Waterston, 2006). Similar conclusion has been argued by Atrill and McLaney (2008), Perks (2007) and Weetman (2011). The usefulness of financial accounting information Most of users treat the financial statements as the main source of financial information. According to IASB (1989), it assumes that if financial statements meet the needs of investors, it will also meet the needs of most other users (Weetman, 2011). The usefulness of accounting information is under premise of its high qualitative characteristics. There are four main qualitative characteristics which are described as relevance, reliability, comparability and understandability. However, only if the information actually makes a change in users decisions could define it as relevance Framework (1989). Also accounting information should be material and the benefits of providing the information should outweigh the costs (Atrill and Mclaney, 2008). The purpose of financial statements is not meant to meet all the users needs (FASB, 2010). It is possible to prepare the financial statements for general purpose which will have some interests for all users. For instance, as investors provide risk capital to the company, the provision of financial statements meets both investors and other users who are interested in estimating risks (Stolowy, et al., 2010). These financial reports are valuable for users who have no bargaining power and no significant economic influence in organizations (Elliott and Elliott, 2009). It has been asserted that general purpose financial statements tend to focus on the primary users which included the owners, long-term lenders and creditors. The interests of primary users might overlap with the interests of other user groups. Therefore, this could satisfy most users needs for financial accounting information (Weetman, 2011). The financial statements, which treat owners, lenders and creditors as primary use rs, could provide useful financial accounting information for the existence of users. use information in the ways predicted The financial accounting information could help users to make decisions and reduce uncertainty over the financial position and performance of the business. For example, to help availability of funds to pay owners a return, to repay loans, to reward employees (Atrill and Mclaney, 2008). It has been claimed that accounting information cannot meets all of the needs of each of the various user groups (FASB, 2010). Atrill and Mclaney (2008) stated that Different groups of users have different value and needs. However, user groups desire to know more accounting information as possible. Conflict between user groups is likely happen during business processing. For instance, managers they have close involvement with the business, they have access to a wide range of information and most might be confidential in company (Weetman, 2011). They know more internal information about the current and future situation of the company than outside investors. This could be defined as information asymmetry (Scott, 2009). Investor might make wrong decision based on inaccurate information provided by managers, so they want to know more information besides the financial statements. It is further contended that there are several user groups they want to meet specific needs directly from the business, such as governments, HM Revenue and Customs, and managers and directors. Lenders are usually given much more information than is included in published financial statements, including forecast information, monthly breakdowns and cash budgets (Perks, 2007). To have everything to be included in a companys financial statements is unrealistic (Perks, 2007). Financial accounting information is presented as the form of highly summarized financial statements. The main problem with the financial information needs of the user groups are that most want to know predict the future. Shareholders, creditors, lenders and employees all want to know what the companys future prospects are. But most of information in financial statements has already happened (Stice and Stice, 2006). Many users concerned how valuable the past information was and the reliability of business future forecast. Therefore, it is not possible for a company to publish exactly the information that everyone wants. The information is designed on the behalf of focus on shareholders and creditors (Perks, 2007) There is no similar substitute for the information provided by the financial statements. Thus, if users cannot gather the required information form the financial statements. It is often unavailable to them. Other sources of information concerning the financial health of a business are normally much less useful. As a result, the evidence is not strong enough for the user groups to use information in the way predicated and it is normally very difficult to assess the impact of accounting on decision-making (Atrill and Mclaney, 2008) potential users may not be actual users of financial information As Young (2006) claimed some of the actual users were multiple, conflicting, inconsistent, and uneducated. These users are unreliable and limited knowledge about financial accounting information and its process. FASB (2010) have conducted a new concept of the financial statement user-a rational economic decision-maker. It means that the decisions of interest are rational, if statements can be connected to the forecast of future cash flows, it could be said rational decision makers need it. Users can be seen more as hypothetical readers of financial statements than as actual users, because they need particular types of information (Young, 2006). Moreover, the conflicting needs of users and limited information provided in reports might cause potential users cannot find information useful to them (Atrill and McLaney, 2008). Therefore, the potential users might not be the actual users of financial accounting information, a portion of potential users could be. Conclusion In conclusion, the current paper has reviewed the users of financial accounting information. The question posed at the outset of this paper was to examine the reasons why the potential users may not be actual users of financial accounting information and relevancy evidence to practice. It has been seen that different users have different needs, even financial statements focus on primary users to provide useful information. However, it could not achieve the expected level and cannot meet all users needs. It may therefore be concluded from the above discussion that the actual users are a portion of potential users. Potential users might not be actual users of financial accounting information. Appendix 1 The relationship between potential users and actual users: Potential users Actual users Primary users Appendix 2 Users and their information needs (FASB,2010) Investors. The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell. Shareholders are also interested in information which enables them to assess the ability of the entity to pay dividends. Employees. Employees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information which enables them to assess the ability of the entity to provide remuneration, retirement benefits and employment opportunities. Lenders. Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due. Suppliers and other trade creditors. Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due. Trade creditors are likely to be interested in an entity over a shorter period than lenders unless they are dependent upon the continuation of the entity as a major customer. Customers. Customers have an interest in information about the continuance of an entity, especially when they have a long-term involvement with, or are dependent on, the entity. Governments and their agencies. Governments and their agencies are interested in the allocation of resources and, therefore, the activities of entities. They also require information in order to regulate the activities of entities, determine taxation policies and as the basis for national income and similar statistics. Public. Entities affect members of the public in a variety of ways. For example, entities may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the entity and the range of its activities.

Friday, January 17, 2020

David by Michelangelo vs Bernini

Nudity is divine beauty form which can't be translated as profane. Davit's proportions and expressions represents a typical of Michelangelo work. It depicts self control as well as tension at the same time. As from what I have described, Michelangelo David somewhat characterize and symbolize perfectly on Florentine feeling. During that time, Florence was going through some difficult time. Because they were a major political force in Italy at that time, Florence was feared that they will dominate against Rome. The city then comes alert and ready to face continual threats.David represented as a heroic male model of courage. David delivers a strong message of his inner spiritual strength which can proved that they are more effective than a man's strength. He showed us that his faith in God has saved him, not because his own strength but it is all by God (â€Å"The Lord is my strength and my shield. â€Å"). Florentine picturing themselves as David fighting against the Giant â€Å"Rom an†. The statue representing their feelings become the civic piece of the City of Florence which represents the Florentine pride.The next David that I'm going to discuss is David in the period of Italian Baroque done by Giant Lorenz Bernie. It was done between 1623 to 1624, sculpted by Bernie at the age of 25. Just LA 121 -LOL Linda Lieu like Michelangelo, Bernie is an artist who worked in a variety of mediums, but sculpting is his passion. Not Just that, both artists sculpted the same biblical hero David on his fight against Giant Goliath. Looking at the two Davis, both artists visualized different moment and feeling into their sculpture, even though it comes from the same story.Michelangelo gives a story before the Giant Goliath approached, while Bernie captures right on the moment of battle, a man of dynamic mid-action. He represents David on his maximum torque, his torso is twisted at the very back ready to release his stone, making him to a diagonal postures that fills wi th energy. The sculpture has the characteristics of Italian Baroque art, they are dynamic in composition, theatrical setting, full of motions and emotions. Almost like a typical of Hellenic sculpture.The energy and ram that the artist show doesn't only come from the gestures but it pictured clearly on Davit's expressions as well. He is pushing his eye brow together depicts such a great determination, and concentration. The way he is biting his lips also create a great tension to the scene. The whole physical movement and gestures is known as Baroque moment, a time when the action has been captured in mid-narration. Looking from the gestures and all the motions that David presented it is somewhat telling the viewer the emotional that relates to the battle between churches.As during the 1 517 there was a shifting of Catholic teaching known as Protestant Reformation under the leadership of Martin Luther. He was displeased with the Catholic churches as well as the leaders and their life style. As a result he break away from the former Catholic churches and established a new Christianity known as Protestantism. After the Protestant Reformation, there is a gap between the Catholic and Protestant. Many of the Catholics began to follow Luther and become Protestant. Novitiate Selling Japer 03241224During the mid 16th century throughout 17th century, the Catholics began to acts theological campaign lead by the Pope in Rome, known as the Catholic Counter Reformation. The goal is to inspire the population with the work of art and architecture and pursued them to stay faithful with Catholic church and bring them back. The David by Bernie perhaps telling the viewer the way the Catholic churches felt as they were battling against Luther to win people back. In conclusion, both artists specialized their talent on sculpting even though they do work with other types of medium.They depicts the same story from the bible of David fighting against Goliath. Michelangelo tells a story of David waiting for Goliath approach in a calm standing contrasts pose yet aware of his surrounding. This over 14 feet statue stand as a civic pride representing Florentine pride. While Bering's David captures the Baroque moment of Davit's mid action unleashing his slingshot. The sculptures bring so much motion and energy compare to Michelangelo David. The statue represent how the Catholic churches felt as they battle against the Luther. MALL Citations:

Thursday, January 9, 2020

The Drug Abuse Resistance Education Program - 1097 Words

The Drug Abuse Resistance Education Program also known, as the D.A.R.E program is a worldwide school-based program that helps reach out to children (elementary, middle, and high school) to prevent drug and violence abuse. This program does not discriminate in any case, therefore it consists of children all different colors, shapes, and sizes. Since drug and violence abuse was rising at incredible increments in the 1970’s and early 80’s, a Los Angeles Police Chief and the Los Angeles School District in 1983 founded the Drug Abuse Resistance Education Program. There are twelve key critical components in this program, each and every component is required to have a successful impact. Some such as: joint planning (which comes from the parents), education agencies, and law enforcement agencies. These come together as one and prepares a plan for the child and a written agreement which requires the child to sign a contract that indicates full respect to the parents, law enforc ement agencies, and education agencies requiring full commitment to the drug and violence prevention program. The major goal for D.A.R.E. is to assist school children in resistance skills and prevent drug abuse amongst them. Children learn best at a young age that is why this program is in school districts trying to start educating them about the subject at a young age. This program uses the psychosocial approach by having the officer reach out to each child separately. The bond they have helps teach eachShow MoreRelated The Drug Abuse Resistance Education Program Essay958 Words   |  4 PagesThe Drug Abuse Resistance Education program known as D.A.R.E has become a very widespread and popular program throughout the United States. The program appeals to all ethnic, racial, and socioeconomic lines, which is a large part of the reason why the DARE program has grown exponentially. The program’s basic premise was meant to introduce kids to the danger of drugs, before the drug s got to them. The implementation of the DARE program appeared to be what America needed to begin to put a dent inRead MoreDrug Abuse Resistance Education Program1671 Words   |  7 Pageson drugs was declared in 1971 by President Richard Nixon and since that day over a trillion dollars have been spent on the prohibition of drugs in the United States (Branson, 2012). Yet, despite this excessive spending, the U.S. has the highest rates of illicit drug use in the world (Branson, 2012). Although much of this money has been spent on law enforcement agents and prison systems, some funds have been used to develop drug prevention programs. The Drug Abuse Resistance Education Program (D.ARead MoreDrug Abuse Resistance Education Program981 Words   |  4 Pagesand listened to with such interest. He made us sign a pledge not to use drugs and he would talk to us about how to resist peer pressure and live a drug-free life. This education program is called Drug Abuse Resistance Education Prog ram (D.A.R.E.) This program uses law enforcement officers to educate students from kindergarten to 12th grade about saying no to drugs and gang violence. It is the most widely used school based program in our country that focuses on helping tackle down this problem. HoweverRead MoreNational Symbol For The Drug Abuse Resistance Education Programs949 Words   |  4 PagesD.A.R.E. program has become the national symbol for the Drug Abuse Resistance Education programs, which are partnered by experience police officers, parents and schools throughout the United States. 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Program has prevented either yourself or other people you know from violence, drinking, or drugs? Tell the story about when the D.A.R.E. Program visited my elementary school. While this week long event was fun as a kid, its information doesn’t affect most

Wednesday, January 1, 2020

Rhetorical Analysis Of Don t Like The Candidates

The Rhetorical Analysis of, â€Å"Don’t Like the Candidates? Vote Anyway† There are many ways to convey a message to readers. Often times authors, speech writers, etc., refer to Aristotle’s three main concepts of rhetoric, Ethos, Pathos, and Logos. Ethos is considered to be the, â€Å"credibility,† of the author. Pathos is the idea of, â€Å"emotional appeal,† to the audience. Finally, Logos is the translated as the, â€Å"logic,† involved when making a point. All forms of rhetoric have at least one of these concepts, while good arguments incorporate a well balanced mixture of the three. In the newspaper The New York Times, an article was recently published pertaining to the upcoming 2016 election titled, â€Å"Don’t Like the Candidates? Vote Anyway.† The author, Adam Grant, forged this persuasive-argumentative selection to convince readers to vote, despite both candidates lacking in several areas(3). Grant makes good use of all three of Aristotle’s ideas to construe a well thought out and convincing message to his audience. His ideas are executed in an excellent manner. Furthermore, not one of Aristotle’s ideas is used more than any other. This helps to streamline his main points, and create an even harmony within the article. Grant’s article effectively argues his point that people should vote no matter what, with the use of Aristotle’s three rhetorical ideas in a balanced fashion. Numerous examples of Ethos can be identified throughout the writing. To begin with, Adam Grant is a writer for theShow MoreRelatedMass Deportation Of Illegal Immigrants1582 Words   |  7 PagesMass Deportation of Illegal Mexican Immigrants Cannot Solve America’s Immigration Problems. Immigration and deportation reformation has been one of the hot topics in the 2016 election. Many have chosen which candidate to vote for based on their point of view on immigration and deportation matters. Some supported Donald Trump because he promised to deport all illegal immigrants if he becomes president while others supported Hillary Clinton because she was against mass deportation. In most cases, massRead MoreQuestions On Writing An Essay Essay9089 Words   |  37 Pagesof essays in high school. Yet, for some reason, you still can t see to get an A on an essay. You have the basics of writing down, so what more can you do? Here are some more advanced advice to spice up your essays, and earn you that A! How to Write a College Essay: Address the Opposition Read any book about writing an essay, and you will be told to address the opposition. Acknowledging that your thesis can be argued may seem like it would hinder your essay, but it actually makes it strongerRead MoreMana ging Cultural Diversity6595 Words   |  27 Pagesencourage further critique and challenges in respect to the concept of managing diversity in organizations. 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Tuesday, December 24, 2019

Epistemology - Are science and religion in conflict Essay

The relationship between science and religion is a difficult one and the two sides have tested each other and debated each other in many forums. Some believe there are major differences in science and religion and that the two can never coexist while others believe that science is in fact evidence that religious views are correct. To better understand and answer the question of whether the two sides really do conflict we will look at: my view on the subject, the definitions of both science and religion, basic arguments of both sides, scientific evolution, differing religions and religious views, the compatible versus incompatible argument, how religion has influenced science and views from the modern day scientist. My views on scientific†¦show more content†¦Religious leaders insist that without faith we do not have anything. Science is defined as: â€Å"the state of knowing: knowledge as distinguished from ignorance or misunderstanding.† (Merriam-Webster, 2012) The conflict between science and religion is clear, it is simply the â€Å"state of knowing† versus the state of unknowing. Many religious scientists, priests and clerics believe in an argument called the first cause argument. This means that there must be an explanation for the beginning of the universe. If we were to pretend that time and existence is a tangible object such as a string we notice that it has a beginning and an end. It is simply impossible that time and our existence stretch back infinitely. This argument claims that something or someone must have â€Å"created† the universe in order to bring us into existence. A beginning was required and God created the universe. Atheists believe creationism to be a myth and debunk the notion that there must be a beginning. They hold tightly to the Darwin theory of evolution providing fossil remains as ironclad proof. These remains suggest that they are different â€Å"earlier† versions of present day animals and people. Many Scientists believe in the theory of evolution but claim that this theory is not the only reason for ruling out reli gion. Religion and the theory of higher existence cannot be proven. It is the fact that GodShow MoreRelatedEpistemology Vs. Theory Of Knowledge870 Words   |  4 PagesEpistemology, technically speaking, covers one third of all philosophical enquiry, and it is the branch most concerned with faith. Epistemology, or the theory of knowledge, is always asking questions like, how do you know that, how do you know anything, what is knowledge, what signifies knowledge as fact as opposed to an opinion? How to you get to fact from opinion? I use epistemological questions to level the playing field across all my work. 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