Sunday, May 24, 2020

Experience Archaeology Firsthand in a Field School

Would you like to go on an archaeological dig? Do Indiana Jones movies give you wanderlust? Does the thought of conducting scientific research in exotic locations sound like the perfect way to spend your hard-earned vacation? Are you tired of reading about ancient cultures from the pages of books and websites and do you long to learn about those dead societies first hand? An archaeological field school might be just what youre looking for.   An archaeological field school means that even if youre not a professional archaeologist, you, too, can spend part of your summer digging in the dirt. After all, it doesnt seem terribly fair that we should have all the fun, does it? Well, fortunately, there are lots of university-based excavations going on all year long, called field schools, and some of them take unaffiliated volunteers. Field School An archaeology field school is an archaeological dig that is organized partly to train the next generation of archaeologists. Field schools are always arranged to conduct real, scientifically-based archaeological research for the professors and their graduate student assistants. The only reason to go into the field and excavate sites must always be to gather new information about ancient behaviors and cultures--archaeology is a destructive process and if youre not gathering data, you shouldnt be digging. But field schools are specifically tailored to teach new students the methods and philosophy of archaeology. And the good news? Even if youre not planning on becoming an archaeologist, you can still attend a field school. In fact, I always recommend that anybody even considering a career in archaeology should go to one early in their education, if possible even before they start taking university classes, to find out if they like hanging around other sunburned and filthy people pursuing scientific research enough to warrant the cost of a college education. Attending a Field School A field school works this way: a small band of students--generally ten to fifteen, although the size varies considerably from school to school--is collected by a university anthropology department. The students go to an archaeological site where they get instructions on how to survey and dig, and then they dig. Many field schools feature lectures and tours to nearby archaeological sites; sometimes students are assigned a special project of their own. The students get college credit and training that way,  starting them off in a career in archaeology. Most field schools last between two and eight weeks in the warm or dry season, depending on what part of the world the excavations are located. Many field schools also welcome members of the local historical society or archaeology club or provide opportunities for the public to experience archaeology for themselves. Almost every archaeology department or anthropology department with a concentration in archaeology in the world conducts archaeological field research in schools every summer or every other summer. What Youll Need To attend such a field school, youll need physical stamina, clothes you dont mind destroying, a hat with a brim, and SPF 30 or better sunblock. You may get college credit. You may have to provide your own travel and housing expenses, or they may be provided as part of the experience. Youll need a strong sense of adventure; a stronger sense of humor; and the ability to work hard without complaining. But you might have the time of your life. So, if you have a few days or weeks off next summer, and you want to experience a little real-live archaeology, this is the time to start looking! Finding a Field School There are several ways to find a field school. There are several dozens being held all over the world every year. Here are a few sites that can be trusted to contain up-to-date listings from around the globe: Archaeology Anthropology Field Schools ShovelBums site, R. Joe BrandonArchaeological, Jennifer PalmerField School Opportunities from the American Anthropological Society You could also contact the archaeologists associated with the anthropology, archaeology, or ancient history department at your local university. You might consider joining your local archaeology society or club. Good luck and good digging!

Monday, May 18, 2020

Is Global Warming A Real Threat Essay - 1770 Words

Is global warming a real threat to the world or just a myth? Global warming is in fact real and is both seen and felt by humans. Yet, it is complicated finding a solution for it because of all the factors that are at play and the opposition of people who do not believe it is a real issue. Many countries rely on fossil fuels to both produce goods and generate power for homes, and it would cost a vast number of money to change to different alternatives. As a result human activity would have to decrease to a significant ratio and environmental policies implemented to prevent the climate from increasing more than it already is. Before we go further into global warming and its impact, it is important to point out that there have been other events in the world that have made governments and countries aware that the actions that they make can create a big difference. For example, in the 1800’s, â€Å"Britain’s Parliament enacted the Corn Laws†, (Balaam, Dillman p. 35). It was a system of tariffs that restricted the import of food from other countries’ into Britain. Britain wanted to depend on itself and protect its gains, yet in 1845 the Irish Potato famine occurred and gave Britain no other option than to repeal its tariffs and import food to feed their people. The Corn Laws were later repealed and it marked the interaction of free trade and every country in the world benefited from the outcome. Considering, â€Å"The transition was not smooth, however, and took a long time- importantShow MoreRelatedClimate Warming : Global Warming Essay1095 Words   |  5 PagesCurrently, the temperature of the earth’s climate system continues to rapidly increase which leads to global warming. Global warming, by definition is the â€Å"gradual increase in the overall temperature of the earth’s atmosphere generally attributed to the greenhouse effect caused by increased levels of carbon dioxide, chlorofluorocarbons, and other pollutantsâ⠂¬ (Webster’s). There are many reasons why global warming occurs, such as human activities and the increasing of gases; for instance carbon dioxide in theRead MoreGlobal Warming Is An Issue That Scientists And All People Should Be Concerned With The Environment1548 Words   |  7 Pagesfolks have heard of global warming which is also known as the Greenhouse effect, but don’t know if it’s real or not, well the answer is that it is real and hopefully by the end of reading this people will understand why. There are numerous thoughts about whether global warming is truly an issue that scientists and all people should be concerned with. Some people feel that climate change is not a threat at all, but at the same time others feel that global warming is a huge threat to people and to theRead MoreGlobal Warming Is A Problem1654 Words   |  7 Pagesthis reason is global warming. Global warming is a problem that some people choose to ignore. They claim it does not exi st. Global warming is real. It is time for people to stop ignoring it and start searching for a solution. Although many people do not believe in global warming, blaming the climate change on the sun, global warming is a serious danger to the Earth because it could have serious effects on the plant and animal populations. To fully grasp the effects of global warming, one must firstRead MoreGlobal Warming : We Are All At Risk1555 Words   |  7 Pagesmankind is global warming. More than 97 perecent of the world scientists believed that human activities mainly the burning of fossil fuel caused global warming. Exacerbated by global warming, the occurrence of extreme weather events such as hurricanes, droughts, rising sea level, floods,and heatwaves are becoming more frequent and sever. In the past two decades global warming induced extreme weather affected almost half of the world population. The scientific evidence is now clear that global warmingRead MoreGlobal Warming Is Caused By Human Beings1174 Words   |  5 PagesGlobal Warming Global warming appears to be caused by human beings. There is too much CO2 in the atmosphere for plants and trees to take in all of it. There is strong evidence that humans are to blame, not just due to cars and factories but also from agriculture. A majority of scientists and scientific organizations believe humans are causing global warming. Global Warming is controversial. It is a perplexing phenomenon. Some people think it is a normal occurrence, others are afraidRead MoreGlobal Warming And Its Effects On The Environment Essay1516 Words   |  7 PagesSome people say global warming is caused by human activity, others say global warming doesn’t even exist. Some people claim that the climate is changing for the worse. They believe that humans are the primary cause of these changes, especially the increase in temperature, caused by the burning of fossil fuels. They believe that the temperature changes are causing glaciers to melt. They claim that the melting of ice masses leads to a higher sea level and worsening conditions for Arctic animals, asRead MoreTaking a Look at Global Warming1562 Words   |  6 PagesIs global warming being accelerated as a result of human interaction? This question has been asked over and over again since global warming was first noticed and brought to our attention. Multiple claims have been made that this anomaly is caused by human interference with the planet. There are also those that strongly deny these accusations. To detect the truth, one must explore both sides of the story. Studies have been done by countless experts to support their side of the story; thereforeRead MoreEssay on Global Warming: The Harmful Reality722 Words   |  3 Pagesweather patterns? Now more carbon dioxide than ever has resulted in global warming. It is a major issue within our environment. Global warming is able to change weather patterns drastically. Temperatures are gradually increasing each year. Sea levels rise at astonishing heights. Even natural disasters are happening more often than not. Global warming is a real threat to our society and must be addressed immediately. Global warming has taken its toll on the earth’s temperature. As time is moving onRead MoreThe Future Effects of Global Warming1574 Words   |  7 PagesThe Future Effects of Global Warming Introduction After several years of scientific debate over the existence of global warming, most experts now agree that global warming exists and may have devastating effects on Earth’s climate. Global warming will influence and/or cause heat waves, polar ice caps melting, flooding, extinction, and droughts. Social, Historic and Intellectual Context of the Study The existing research literature suggests that global warming is going to greatly affect theRead MoreGlobal Warming : A Global Climate Change1457 Words   |  6 Pageshappened by global warming like, increasing the temperature degrees, and melting the snow mountains around the word. However, global warming has played a major role in changing the weather all over the world. The climate change all over the world is a proof that the weather conditions are changing. Global warming has made some of the hottest land cold now and the countries that never had a summer in millenniums are now having sunlight regularly. These are the basic changes that signify that global warming

Wednesday, May 13, 2020

The Causes of Terrorism and How it can be Stopped Essay

Terrorism and guerrilla warfare, whether justified as resistance to oppression or condemned as disrupting the rule of law, are as old as civilization itself. The power of the terrorist, however, has been magnified by modern weapons, including television, which he has learned to exploit. (Guerrillas and Terrorists) There are many definitions and forms of terrorism: biological and chemical, nuclear, international, cyber, criminal, environmental, and US Domestic terrorism are some examples. Usually, terrorists blackmail governments with hostages to reach their ultimate goals. In the 1980s, kidnapping was the preferred action of terrorists groups. (World History People and Nations) In some incidents, terrorists kill unsuspecting, innocent†¦show more content†¦Terrorist activities may be directed against individuals, organizations or governments. Terrorism is employed by radical groups to obtain concessions from established governments, such as a change in policies unfavorable to them or the release of imprisoned members of their organizations#8230; (Terrorism, N. S. Encyclopedia T-169) The FBI defines terrorism as the unlawful use of force or violence against persons or property to intimidate or coerce a government, the civilian population, or any segment thereof, in furtherance of political or social objectives. Cyber-terrorism could thus be defined as the use of computing resources to intimidate or coerce others. An example of cyber-terrorism could be hacking into a hospital computer system and changing someones medicine prescription to a lethal dosage as an act of revenge. (Sproles and Byars, Online) The terrorists mission is often hard to understand, especially when the terrorists in question are young, and have no real political motives. In the book The Terrorists: their Weapons, Leaders and Tactics, by Christopher Dobson and Ronald Payne, terrorists are said to live by two rules: 1. The use of violence is obligatory to induce fear and chaos, and 2. It must be aimed at the people and the institutions of the established order. (Lisson)Show MoreRelatedTerrorism Change Over The Years970 Words   |  4 Pages Terrorism Change Over the Years Throught the years terrorism have drastically changed our point of view of the world. In the 20th century terrorist did not have that much of technology to work with including aviation. Now a days they have more methods and forms to attack countries and states. A brief definition of terrorism is a use of violence acts to scare people in an area as a way to achieve political goals. Terrorism is the cause of many wars throughout historyRead MoreTerrorism : Racism And Hatred Essay858 Words   |  4 PagesTerrorism can be stopped but I believe only to a certain extent. We can restrict traveling outside of the country and build up security but it will not solve terrorism. Racism, discrimination and hatred, does cause internal and external problems, for some groups of people. They feel only their opinions are right and everyone else is wrong and must pay. If we cannot combat discrimination, racism and hate, we will not be able to combat terrorism at all. We need to get the mindset of individuals toRead MoreThe Terror Of The Mind Of God959 Words   |  4 PagesTerrorism is something that is brought up in our modern life as Americans quite regularly, though often not outright. We discuss heightened plane security and about whether it is appropriate to fear those who look different than us who are boarding the same plane. We talk about Apple and if it is worth losing our own personal privacy in order to gain insight on terrorist groups. We add a French flag over our Facebook profile pictures when a country like ourselves faces a reality we silently hopeRead MoreTaking a Look at Terrorism1004 Words   |  4 PagesNobody could ever imagine how frightful of the terrorism until it really happened. The major event that happened on September 11th, 2001 was the unexpected attack from the terrorists towards Americans. Not only Americans, but a lso the whole world was deep into fear. It’s not just the number of people died in the attack; it totally changed people view toward terrorisms from that point. The question is how and what should we do to dissuade this kind of attack for happening again in the future whetherRead MoreEnglish Speech: Terrorism Essay example506 Words   |  3 Pages English Speech: Terrorism Good (morning/afternoon) and welcome to my speech. Today I would like to enlighten you with a subject that I feel strongly about. That subject is terrorism and what it has done to the world. My personal opinion is that terrorism is something that is causing havoc in this place called earth and it should stopped before it gets out of our hands. The word terrorism in the English dictionary means violent action for political purposes.Read MoreSuicide Terrorism And Islamic Fundamentalism991 Words   |  4 Pageschallenges the views about why suicide terrorists do what they do and to whom. Pape is trying to convey that suicide terrorism is rising around the world (Pape pg. 6). Since many terrorist attacks have been perpetrated by Muslim terrorist motivated by religious beliefs, it makes people think that Islamic fundamentalism is the central cause. The connection between suicide terrorism and Islamic fundamentalism is incorrect, and encourage foreign countries to harm many Muslims people that are harmlessRead MoreIra History And Transformation Of The Ira Essay1341 Words   |  6 Pagesgroup, who shared the same exact goal but from a diplomatic standpoint. Not everyone who was a part of the IRA was also a part of the Sinn Fein and vice versa but the membership tended to overlap during the IRA’s inception period. The IRA first used terrorism during the war of Irish independence from 1919-1921 against Britain. At the end of the war, Britain had let go of 26 counties and this resulted in a new free Ireland. However, 6 counties remained under Britains control. The 6 six counties that remainedRead MoreWar in Iraq Essay1159 Words   |  5 Pagesgovernment has said that it is to fight terrorism or to bring democracy to the Middle Eastern nations. There happens to be a barrier that stands in the way of both those goals and that would be Islamic Fundamentalism. Islamic Fundamentalism is the term used to describe the religious ideologies of advocating a return to the â€Å"fundamentals† of Islam. Through this return to the Islamic fundamentals, the rights of women have been violated while acts of terrorism and suicides increase. Also, there has beenRead MoreHow The United States Should Combat Such A Horrific Form Of Warfare And Political Change1398 Words   |  6 Pages Much has been made of terrorism and political crime lately. Since the September 11, 2001 attacks on the World Trade Center buildings and the Pentagon most have asked questions such as: How could this happen? Why would someone do this to so many innocent people? And possibly even more importantly, how do we prevent this from happening again? The attacks on that tragic day weren’t the first in our country though they were the most devastating to date. They were devastating in accordance with casualtiesRead MoreTerrorism Is A Global Issue1155 Words   |  5 PagesTerrorism is a global issue that most Canadians ha ve come accustomed to hearing. Due to the sudden rise of terrorist acts with the Boston bombings and the shootings in Paris, terrorism is all that seems to appear on the news. But there are many parts of terrorism that people don’t know about. Like the fact that at one point the United States armed Muslim extremist in Afghanistan, who would later make up Al Qeada, to help them win the fight against the soviets who once occupied Afghanistan. Terrorism

Wednesday, May 6, 2020

Role of the Bank of England Example

Essays on Role of the Bank of England Research Paper Bank of England Introduction The modern world would not be able to function without the presence of an important form of financial institution. These institutions are present in every part of the world and thus form an integral part of the society. In Britain, there are several types of these institutions that provide the basis of the economy and service to the communities, namely; banks, insurance firms, money markets etc. Some of the prominent banks in the country are Bank of England, HSBC and Barclays. 2. Bank of England 2.1 Company Profile Bank of England is the most well-known bank of Britain. According to Bank of England (2010), it is the central bank of the country that established as early as 1694 by Act of Parliament and then got nationalized in 1946. The bank provides monetary and financial stability to the whole system of banking in Britain. It has the status of being the national bank of the country. 2.2 Important function of Bank of England Bank of England possesses the gold reserves of the country as well as foreign currencies. It is also responsible for issuing notes and coins; however this responsibility is limited till the region of England and Wales. Bank of England has the authority to set the interest rates so that the inflation in the country can be controlled. Farlex Encyclopedia Inc (2010) stated that it is also responsible for receiving the tax revenues from the residents of the country and implements the monetary policy. Last Name of the Instructor (2010) stated that this money might be utilized later in the payments of the government expenses. Another important function of Bank of England is to act as a banker for the other clearing banks in the country. 2.3 Clearing Banks Clearing banks tend to offer their customers saving and current accounts. They give their customers loans and financial advice about the management of their assets. They are termed as clearing banks because they tend to clear and cash cheques. They also transfer money from one bank to the other. Amadeo (2010) provided a formal definition of clearing; a method which is adapted by banks for exchanging cheques with each other and settling their accounts. HSBC, Lloys TBS, NatWest and Barclays are among the prominent clearing banks in the country. 3. Difference between Bank of England and Others Although all of these above mentioned banks tend to provide financial services to their customers yet Bank of England is considered to have a more creditable role in the economy of Britain. The reason for this is that it is the national bank of Britain and performs many more functions than the other private banks for example; handling government payments, keeping track of the monetary needs of the other banks in their respective regions and hence fulfilling them. Amadeo (2010) stated that interest rates tend to control the monetary flow in the society. Bank of England has a great responsibility for managing the fluctuating rates of interest in the economy to ensure that the lives of the common people do not get affected to a great extent. According to an article in BBC News (5 March 2009); Bank of England lowered the interest rate to 0.5% in the first quarter of 2009. References Amadeo, K 2010, A Primer on the Role of Interest Rates in the Economy,, viewed 26 November 2010, Bank of England 2010, About the Bank, viewed 26 November 2010, BBC News 2009, ‘UK interest rates lowered to 0.5%’, 5 March Farlex Encyclopedia Inc., 2010, Bank of England, viewed 26 November 2010, Name of the Instructor, 2010, Financial Institutions in Britain, Name of the University

The Types Of Threats, The Impact And Four Steps The Process Free Essays

Background Disasters, may it be natural or man-made, are occurrences that are inevitable to businesses and companies. They may take the form of an earthquake or informational theft that is equally tragic to the affected company. Romano emphasizes that â€Å"companies are starting to realize that they need to protect their assets both informational and physical. We will write a custom essay sample on The Types Of Threats, The Impact And Four Steps The Process or any similar topic only for you Order Now † (1995,P.43). And so, companies and corporations have developed ‘Disaster Management’; as the name implies, it is a process of dealing, if not preventing, disasters done to companies. According to Rike, â€Å"disaster management is divided into three kinds: natural threats, technical difficulty and human activities.† (2003,P.26). Rike stresses that disaster management isn’t only concerned about natural disasters but also technical and man-made disasters that are relatively abundant in most companies which returns a loss of income. Definition Disaster management, according to Clark, is â€Å"the process of preparing for mitigating, responding to, and recovering from a disaster.† (1995, P. 41). Clark’s statement shows that disaster management is not only about what companies should do before or during or after a disaster, but what companies should do from before a disaster arises up to the time that the company needs to recover from the damage that the particular disaster brings to the company. Outline This report aims to discuss the types of threat, the impact and four-step process of disaster management and why companies should prepare themselves even before a disaster occurs. The Types of Threat Rike identifies that disaster management has three sub categories namely: â€Å"Natural or Environmental threats, technical hazard and human activities† (2003, P.26). The Natural or Environmental threats that Rike was referring to are the natural calamities that we are accustomed to such as earthquakes, floods, fire, storms, etc. that can cause physical or psychological damage to the companies. Rike states that â€Å"human life is always the first consideration in any emergency or disaster.† (2003, P.26) and there are no other greater threats to human safety than natural calamities because of its destructive power. Technical Hazards can be grouped in seven namely: â€Å"power outage, gas leak, software failure, biological contamination, train derailment, toxic spill and electrical shortage† (Rike, 2003, P.26). And human activities are the threat that is concerned about human errors, miscalculation and faults due to lack of skill or ignorance. There is a saying that â€Å"No man (or woman) is perfect.† And so, it is necessary for companies to prepare themselves for these kinds of disasters to avoid any loss of valuable income. Impact of Disaster One type of the impact of disaster is the development of companies (Rike, 2003, P.27). Companies should be aware of its competition because its survival depends on how well a certain company performs against these competitors and should surpass the development of other companies to be able to maintain a competitive edge over the others. The second type is the Economy which dictates whether a certain company should act. If a certain disaster hits a particular state, city or country, its economy may well be affected and soon it affects the production/income of the company. The third is the people’s lives; a company cannot profit on its own, it depends on its workers to do the little things that bring the huge amount of money into the companies. So, companies should protect and maintain the well-being of its employees and make sure that they are in the same page to be able to assure them a great outcome. Four Steps of the Process In the first step is that management have ability to support (Rike, 2003, P.27).   The company should be able to have a disaster management that can support its business. The second step is about the analysis risk (Rike, 2003, P.27). The Disaster Management should do an analysis risk that, as the name implies, analyses the risks involved in a particular disaster and its recovery. The third step is that the company needs to spend much time on data collection and preparing the written plan (Rike, 2003, P.30). The company should do an actual planning of the disaster management to make things organized to minimize undone tasks especially when it comes to recovery because time is of the essence for most companies. The last step is that test the plan (Rike, 2003, P.31).   A plan will not be complete without testing it. The company should test it under the most hazardous situations to maximize its productivity and to be able to identify its flaws. Conclusion The report has discussed in detail what disasters are and how and why companies should prepare themselves/recover from the said disasters and how they can affect the company’s profits. The report will be very useful for companies to identify the activities that should be done in order to protect what is most important to them, which is the income, because a disaster creates a thin line between bankruptcies and an incredible comeback from a disaster. How to cite The Types Of Threats, The Impact And Four Steps The Process, Essays

Organizational Behavior and Internal Communication

Question: Write an essay onOrganizational behavior and internal communication. Answer: Introduction The main aim of this assignment is to highlight the organization culture and communication related to organization behavior issue with the recall of Toyota. The assignment also highlights leadership quality of the management of the Toyota. And lastly, the assignment highlights the organizational behavior of Toyota on an individual level. Discussion Communication is a vital strategic application and core part of the organizational culture. It is important for the organization to communicate the aims and vision of the company to the entire employees of the firm. The whole organization is structured upon the vision and ethics, choice of words, the tone and the message. If the organization fail to communicate their ideas and plan, then it may lead to inefficiency in the function of the organization and may erode trust from the higher authority. The main issue faced by the organization is to communicate their values to the individuals of the company. It is also necessary for the organization to communicate their ideas to the shareholders and should also listen to the needs and requirements of the shareholders ("A failure to communicate | Training Journal", 2014). This assignment also highlights the Toyota recall issue, which resulted because the company forgot the need for transparency and it was a major communication disaster for the entire firm. This disaster took place in late 2009 when the Toyota Motor Corporation called back 4.3 million vehicles because of the concern related to the unintentional acceleration and the gas paddle. In accordance with the National Highway Traffic Administration, Toyota tried to solve this problem by calling back the defected vehicles and informed the owners of the vehicles to replace the floor mats that are fitted improperly. But the company tried to hide the true problem and have changed the story which has adversely affected the image of the company. As stated by the company, due to the communication disaster the company might lose 2 billion dollars. If the company has maintained the transparency and have communicated properly then they would not have faced this situation ("A failure to communicate | Train ing Journal", 2014). So, from the above discussion, it is clear that improper communication may adversely affect the profitability and the reputation of the organization. Leadership plays an important role in the effective functioning of a business. It is the responsibility of the team leader to communicate, but the leader should also take care of his communication style and preferences. It is important to select the right procedure according to the situation. The Wall Street Journal highlighted the prolonged conflict between the Toyota's non-family leadership clan and the founder Toyoda family. The cooperate leadership of Toyota has fluctuated from one to the other from the past generations. The prolonged conflicts between the two have reached a new point, they started attacking each other personally. Akio Toyoda lead the family faction, he is the CEO of the company and he is also the grandson of the founder of the company("Inside Toyota: Leadership Conflict Turns Destructive", 2016). Mr. Toyoda and his associates openly claimed that the when he inherited the company which was controlled by the non-family predecessors, who in order to gain more profit compromises with the quality. He inherited the company after an interval of 15 years. He also stated that the problem started increasing when some people of the company started focussing on the profit more("Inside Toyota: Leadership Conflict Turns Destructive", 2016). Whereas the former presidents of the company Hiroshi Okuda and Katsuaki Watanabe was of the view that the current crisis of the company is not a result of the quality issue, but was due to the crisis of public relation management. They also stated that the CEO neglected the prolonged warnings from the customers("Inside Toyota: Leadership Conflict Turns Destructive", 2016). According to Steve Tobak both the parties were unable to identify the main reason for the crisis. He stated that many companies in their fierce drive to become the best in the automobile company, start neglecting the cultural and operational necessities that help the company to grow. Same is the case with Toyota, to be in the top they also started neglecting their core objectives. Akio Toyoda took over the company after 15 years and he was the grandson of the founder of the company. The way he handled the crisis reflected that he was not ready for the for the authority. Moreover, instead of solving the problem together, the leadership trait of the Toyota was conflicting and they pointed the finger at each other. And if the leadership trait of such a big company is not working collaboratively than it will be very tough for the company to grow("Inside Toyota: Leadership Conflict Turns Destructive", 2016). This part of the assignment highlights the organizational structure of the Toyota Motor Company. The organizational structure of a company highlights how the company achieves its goals also decides which task should be performed first and also highlights the one who makes the decision. Toyota's main motto was Customer first, quality first. The production system of the Toyota Motor Company was considered most effective and efficient, which help the company in creating a culture of excellence. They used a system which they call Just-in-Time production system, which indicated that the raw materials are sent to the production unit just the way they are required. The company achieved this level of production only because of its organizational structure and the organizational structure of the company has undergone some powerful changes in 2013("Business Case Study: Toyota's Organizational Structure |", 2016). The organizational structure of the Toyota Motor Company followed the traditional business hierarchy of Japan, where the entire decision of the firm is taken by the senior-most executive of the firm and the flow of information process is one way, information travels from top authority to the bottom. The Japanese Counterpart monitor the executives in the U.S. to make sure whether they are following the proper protocols. This type of decision making is known as centralizes decision making. The centralized decision making helps the business to achieve their goals and it also implies that the whole organization should react calmly and slowly to the internal and external threats ("Business Case Study: Toyota's Organizational Structure |", 2016). Conclusion So, the above assignment has clearly highlighted the organization culture and communication related to organization behavior issue with the recall of Toyota. The assignment has also enlightened us on leadership quality of the management of the Toyota. And lastly, the assignment has highlighted the organizational behavior of Toyota on an individual level. References A failure to communicate | Training Journal. (2014). Retrieved 22 May 2016, from Alvesson, M. (2016). Organizational Culture. Sage Publications Incorporated. Business Case Study: Toyota's Organizational Structure | (2016). Retrieved 22 May 2016, Inside Toyota: Leadership Conflict Turns Destructive. (2016). Retrieved 22 May 2016, from Miller, K. (2014). Organizational communication: Approaches and processes. Nelson Education. Robbins, S. P., Judge, T. (2013). Essentials of organizational behavior. Pearson Higher Ed. Toyota About The Company. (2016). Toyota Australia. Retrieved 22 May 2016, from Toyota Recalls More Than 6 Million Vehicles Worldwide. (2016). Retrieved 22 May 2016, from

Monday, May 4, 2020

Process of Updating Conceptual Framework-Free-Samples for Students

Question: Does the Current accounting framework meet the needs of the users of financial reports as prescribed in the objective of the Conceptual Framework of Accounting? Answer: Introduction The present study helps in evaluating different factors that drive the culture of an organization along with mechanisms. However, in this specific report, emphasis is placed on comprehending the overall procedure of operation with special orientation to the functionalities of two Australian listed corporation named AGL and Origin Energy. AGL Energy is essentially a publicly listed Australian corporation that delivers energy products as well as services to the entire Australian economy. However, the corporation is engaged in both generation as well as retailing of electricity for both residential as well as commercial usage. On the other hand, Origin Energy is an Australian energy corporation that is headquartered in Sydney. This company is primarily involved in the process of delivering electricity, natural gas, electric vehicle charging, hot water and many others. In essence, the overall study primarily assists in assessing the entire financial declaration of the corporation AGL and the origin energy for the purpose of identification of different measures undertaken by the corporation to support diverse conceptual directives laid down by the AASB (Australian accounting Standards Board). Furthermore, the novice effectually analyses the entire remuneration report, director report along with the corporate governance report presented in the annual report of the company. Conceptual Framework of Accounting for accounting The conceptual framework reflects the aims as well as objectives of financial declarations that is essentially qualitative in nature for rendering vital information. Again, conceptual framework mainly deals with defining, detecting and at the same time enumerating different components of financial announcements as specified under statement of financial position (Rankin et al. 2012). The fundamental aim of the particular general purpose financial reporting is to present financial information to different potential sponsors, diverse creditors along with lenders in a bid to arrive at specific decision. As such, concerned decisions mainly comprise of purchasing as well as selling decisions along with the decision of holding of equity as well as debt instruments mainly in the form of loan or else in other terms of credit. Thus, company announcements sometimes fail to address all the pertinent information that can be useful for all the potential financiers, creditors along with other stake holders of the firm (Reisch et al. 2013). Analysis of the annual statements of the firm AGL Energy and Origin Energy reveals the fact that the company adheres to the particular requirements of the conceptual framework. In particular, the balance sheet projections assist in the process of comprehending the overall financial potion of the firm of the corporation and takes into account two broad factors such as the assets as well as liabilities of the specific corporation ( 2017). In addition to this, this factor also takes into consideration certain other aspects such as the inventory, valuation of the net inventory, and tangible as well as intangible assets, equity of the shareholders along with financial liabilities (Henderson et al. 2015). According to financial declarations presented by the corporation, it can be hereby mentioned that the board of the corporation permitted final dividend. Again, it is also imperative to take into consideration the dividend declarations that subsequently render important informati on for the potential shareholders of the corporations. In this context it can be hereby stated that the primary aim of the financial reporting of both the corporations is to acquire favourable rating (credit). Process of updating conceptual framework As such, in order to develop conceptual structure or framework it is important for the IASB to eliminate diverse references from the basic concepts of prudence. However, benefits or else advantages of financial pronouncements primarily refers to specific notions of prudence presented in a conceptual framework (Beattie 2014). Essentially, this helps in maintaining specific information together with neutrality of actions. General Purpose Financial Statements for different users in arriving at financial decisions as per AASB framework Assets: Analysis of the annual report of the firm Origin Energy reveals the fact that the net assets of the firm has increased from $14159 m during 2015 to $14530 m during 2016. The report mentions that the management system of the firm Origin Energy function to determine that the assets of the corporation are properly designed, safely functioned and at the same time appropriately maintained (Edmonds et al. 2016). Again, critical evaluation of the annual declaration of the firm AGL Energy reflects the fact that the new assets of the firm has declined to $14604 m during 2016 from $15833 m during 2015. Management of AGL is also undertaking a thorough assessment of the entire asset portfolio and targets approximately $1 billion in non-strategic as well as under-performing asset divestment by the end of the year 2017 ( 2017). Tangible and Intangible Assets According to the annual pronouncements of the company Origin Energy, it can be hereby mentioned that AASB 116 for specifically plant, property as well as equipment together with AASB 138 for particularly intangible assets provide the directives for analysing depreciation as well as amortisation (Di Pietr et al. 2015). The intangible assets of the firm AGL Energy is registered to be $3232 m during the year 2016 as compared to $3266 recorded during the year 2015. However, the total assets of the firm is recorded to be $14604 m during 2016 as compared to the figure $15833 m registered during the year ago period that is 2015. Thus, it can be said that the intangible assets of the firm has declined during the year 2016 when compared to the figure of the previous year. However for the entire group operations, the depreciation and amortisation is recorded to be (280) during the year 2016 and (238) during the year 2015 ( 2017). On the other hand, the intangible asset of the company Origin Energy is recorded to be $5366 m during the year 2016 as compared to the year ago period of $5481 m in 2015. However, the total assets of the corporation Origin Energy is registered to be $28898 m in the year 2016 and $33367 m in the year 2015 ( 2017). Thus, it can be hereby mentioned that the total assets of the company Origin Energy has declined considerably during the period 2016 as compared to the year ago period. Again, depreciation and amortisation expense of the company Origin Energy is registered to be (624) during 216 while the same is recorded to be (807) during 2015 ( 2017). However, analysis of the report also reflects that there is a depreciation rate for both the current as well as comparative period for all the categories of assets as mentioned below: Origin Energy (Source: 2017) Accounts Receivable According to the annual declaration of the corporation AGL, accounts receivable was recorded to be $ 1975 m in the year 2016 as compared to $1894 m in the year 2015 ( 2017). This refers to the fact that trade receivable is identified normally at fair value and is calculated at amortized cost by utilizing interest mechanism after making allowance for impairment. Essentially, it is important to comprehend the fact that diverse users of financial information analyse information as presented in the financial declaration along with assessment of items for presenting the financial decisions (Rankin et al. 2012). On the other hand, analysis of the financial declaration of the firm Origin Energy reveals the fact that receivable is registered to be $1945 m during 2016 as compared to $2045 m during the year 2015. In particularly, the trade receivable is presented and recognized at fair value and consequently enumerated at amortised cost after deduction of accumulated impairment losse s (Schaltegger and Burritt 2010). Plant Property and Equipment Analysis of the annual announcement of the corporation AGL Energy Limited reflects the fact that plant, property as well as equipment is registered to be $47 m during the year 2016 as compared to the figure $544 m recorded during the year 2015 ( 2017). Evaluation of the annual report of the firm Origin Energy reveals the fact that the plant, property as well as equipment of the firm is registered essentially at cost after deduction of accumulated depreciation, amortisation along with depletion as well as charges of impairment. In essence, the cost also includes approximated future cost of requisite closure along with rehabilitation (McLeay and Riccaboni 2012). Essentially, the plant, property as well as equipment of the firm is observed to be $5685m during 2016 as compared to the figure $6505m. Analysis of the annual declaration of the firm Origin Energy reveals the fact that the consolidated statements along with the notes are essentially presented in accordance with the Corporations Act of the year 2001. In addition to this, this segment of the report also mentions that the financial statements of the firm presents a true as well as fair view of the financial position of the entire group and complies with the Australian Accounting Standard along with the Corporations Regulation 2001. Apart from this, consolidated financial declarations also mention about the adherence with the International Financial Reporting Standards. This section of the report also shows that directors have been provided declarations obligatory by the section 295 A of the Corporations Act 2001. In addition to this, the directors report of the firm also elucidates in detail about the principal activities of the firm, assessment of diverse operations along with future developments, significant transform ations in the state of affairs, significant events consequent to balance date. In addition to this, this report also states about the dividend declaration of the firm together with the details of the directors and important information on directors as well as company secretaries (Rankin et al. 2012). Again, critical analysis of the annual pronouncement of the firm AGL reveals the fact that the directors of the corporation AGL Energy Limited as per their opinion adhere to the Accounting Standard AASB 1039 Concise Financial Reports. In addition to this, the attached financial declarations as well as notes is derived from the entire financial report of the corporation. In addition to this, this segment of the report tells about the customer focus, dividend declaration of 68 cps (full year dividend), underlying profit ($701 m), and commitment to the community as well as about the people of the organization ( 2017). Prudence As rightly indicated by Solomon et al. (2010), prudence cam be considered as one of the most important concepts referred to as the conservatism principle as well as accounting principle/standard required by a particular accountant for the purpose of registering liabilities along with expenses during realization. In addition to this, prudence is essentially a concept or notion that is required by accountant who are thoughtful about adoption of policies and approximations in overstatements in earning assets of particular entity expenditure during the same time (Marabel-Romo et al. 2017). The conceptual framework also takes into account different uncertainties along with facts as regards events as well as circumstances namely collection of doubtful receivables together with the economic lives of different fixed assets such as the plant, property as well as equipment. In addition to this, there also exists certain uncertainties that can be detected through specific corporate disclosures after properly working out prudence (Maynard 2017). Thus, prudence refers to the notion that is inclusive of certain degree of cautiousness in a manner for proper judgement on level of uncertainty. Shareholder Analysis Overview of overall operations, financial position along with strategies of undertaking business together with management outlook assists in management outlook assists shareholders in acquiring clear understanding as regards financial position of the corporation. However, the review also assists in interpreting financial statements issued by the corporation presented as per directives (Wahlen et al. 2014). Analysis of the report reflects the fact that the board has issued a fully franked final dividend that is equal to 36 cents per share. This shows that the board persistently stresses on improvement of return on equity of shareholders along with the earnings per share by means of heightened concentration on productivity, efficiency along with efficient allocation of capital. Financial overview of the entire firm AGL Energy Limited reflects that the operating earnings of the company has increased from $1126 m in 2015 as compared to $1211 registered in the year 2016. In addition to this, profit has increased from $630 m during the year 2015 as compared to the figure $701 m during the year 2016. Furthermore, dividends per share also increased to 36 cents per share while the full year dividend was registered to be 68 cents per share ( 2017). Again, the return on shareholders was recorded to be 22.3% in the year 2016, while the same was registered to be 14.8% during 2015. Thus, it can be mentioned that return on shareholders has increased during the year 2016. Furthermore, return on equity also escalated to 8.3% during 2016 as against 7.2% recorded during 2015. Thus, it can be hereby inferred that investment on the corporation AGL Energy Limited can be considered to be profitable ( 2017). AGL Energy Limited (Source: 2017). In addition to this, financial overview of the firm Origin Energy divulges the fact that the underlying profit of the firm is registered to be $635 m during the year 2016 while the same is recorded to be $904 m during the year 2015. This shows that the operating profit of the firm has declined considerably during the year 2016. In addition to this, the dividend per cent is recorded to be 25 cents per share during the year 2015 while the same is recorded to be 10 cents per share during the year 2016. As per the financial report of the firm Origin Energy, it can be hereby concluded that investment in this company can prove to be effective for the shareholders of the corporation. Origin Energy (Source: 2017) Conclusion Founded on the annual statement of the corporation AGL, it can be hereby mentioned that financial results of the corporation was encouraging, while some significant units of the business have failed to improve substantially. On the other hand, the financial outcomes of the firm Origin Energy was quite unsatisfactory. Analysis of the annual report helps in understanding the conceptual structure and the performance of the firm that helps in analysing financial position and their decision from viewpoint of shareholders. References 2017. AGL | Electricity Providers | Gas Suppliers | Solar Energy | AGL. [online] Available at: [Accessed 12 Aug. 2017]. Beattie, V., 2014. 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