Arbotech Case Essay Example

Arbotech Case Essay Example Arbotech Case Essay Arbotech Case Essay This understates inventories. 3. Manipulation of physical counts of inventory: This overstates income tax expense and net income, inventories, retained earnings and income tax payable. This understates cost of goods sold. It was a ploy to overstate inventory to reduce cost of goods sold and inflate net income. 4. Failure to write down inventories adequately for product obsolescence: This overstates income tax expense and net income, inventories, retained earnings and income tax payable. This understates cost of goods sold. 5. Inclusion of certain costs in property, plant and equipment that the firm should have expense in the period incurred: This overstates fixed assets, income tax payable, retained earnings, operating expenses. This understates income tax expense. 6. Inclusion in advances to other technology companies of amounts that represented prepaid license fees: This overstates income net income, assets and retained earnings. This understates expenses on the income sheet. . Failure to provide adequately for unconvertible amounts related to advances to other technology companies: This overstates assets, retained earnings, income tax expense and net income. 8. Failure to write down or write off investments in other technology companies: This overstates assets, retained earnings, income tax expense and net income. D. Using information in the restated financial statements in ex 6. 31-6. 33, the financial ratios in ex 6. 4 and the information provided in this case, as a commercial banker, would you be willing to offer Arboretum a line of credit as of 7/31 year 7? If so provide the conditions that would induce you to offer such a credit. The conditions to offer such a credit depends on whether the company has recognized and dealt with its accounting regularities and can Arboretum continue to maintain product growth with its customer base. The negative cash flow is not uncommon with rapidly growing companies that must invest n accounts receivables and inventories. We know that all of the companies assets and capital are already used as collaterals. In order to provide credit, the company must allow the bank to audit the financial records of the company on a consistent basis to maintain ethical standards of reporting.

How to Conjugate Raser (to Shave)

How to Conjugate Raser (to Shave) The French verb raser means to shave, but it specifically refers to shaving someone else. To say youre shaving yourself, youd use the reflexive se raser. How to Conjugate Raser Raser is a regular -er verb, which makes learning to conjugate it very simple. Remove the infinitive ending from the verb to determine the stem, which in this case is ras-. You complete the conjugation by adding the ending appropriate of the subject pronoun and the tense in use. See the tables below for simple conjugations of raser. Present Future Imperfect Present participle je rase raserai rasais rasant tu rases raseras rasais il rase rasera rasait nous rasons raserons rasions vous rasez raserez rasiez ils rasent raseront rasaient Subjunctive Conditional Pass simple Imperfect subjunctive je rase raserais rasai rasasse tu rases raserais rasas rasasses il rase raserait rasa rast nous rasions raserions rasmes rasassions vous rasiez raseriez rastes rasassiez ils rasent raseraient rasrent rasassent Imperative (tu) rase (nous) rasons (vous) rasez How to Use Raser in the Past Tense The most common way to use a verb in the past tense is to use the passà © composà ©. This compound tense requires an auxiliary verb and a past participle to form the conjugation. Raser requires the auxiliary verb avoir and the past participle rasà ©. However, when using the reflexive se raser, the auxiliary verb is à ªtre (all reflexive verbs use à ªtre when forming the passà © composà ©). For example: Linfirmià ¨re lui a rasà ©.The nurse shaved him. Il sest rasà © avant le diner.He shaved before dinner.

Managing People Workbased learning, in public service management Essay

Managing People Workbased learning, in public service management - Essay Example Different organizations employ different human resource practices all aimed at ensuring effectiveness and efficiency. West Yorkshire police is one of the public service sectors whereby human resource is applied during the recruitment and selection process. In this public service sector, the recruitment process begins when an individual applies to join this sector. An individual is eligible to apply for a job in this sector if he or she is 18 years and above with no limit being set for application. This sector usually encourages the older people to apply for jobs in this job especially because to the nature of work carried out in this sector. The normal age of retirement for a serving police officer is sixty years. During the application process, no height restrictions are imposed and the abilities of a person who is applying for the job are considered as being vital. The recruitment process is thorough and detailed unlike in most organizations. This is so because the police sector requires people who are committed and royal. The application for job posts in the west Yorkshire police unlike most org anizations applies for both external and internal candidates. The application form is usually very detailed and incorrect filling of the form may lead to disqualification. While filling the form, relevance is highly recommended with candidates required to give accurate answers to the questions. Applications which are done in the last six months are automatically rejected. Once an individual's application goes through the first stage, the candidate is called in to commence training which is a probation which takes approximately two years under which the candidate is evaluated and his or her fitness assessed to ensure he or she is fit to join the police force (Training & Development Centre, n. d). For application to be termed viable and worth of consideration in the new Yorkshire police department, there are several qualifications which a candidate must have. One of the qualifications is that he or she should have been convicted or even cautioned by the court for serious crimes like rape, murder or even kidnapping. Also, offences which may have resulted into prison sentences and offences which are recordable also make one to be disqualified to join the police force. Tattoos which the west Yorkshire police feels that they undermine the authority and dignity of the constable's office or are numerous, garish or prominent may make an application to be rejected. Tattoos should not lead to provocation or even offend the citizens and other colleagues at workplace. Good health as well as fitness is prerequisites before joining the police force especially because of the nature and kind of work that is carried out by the police. However, this does not disqualify the disabled persons an d necessary adjustments are made to accommodate them if the disability cannot tamper with such an individual's work. Political allegiance can also make a person's application to be rejected by the new Yorkshire police. Individuals belonging to the British national party and other such organizations which may contradict diversity or led to racial inequality are also disqualified and thus their applications are

The World Bank is currently advising newly industrialized countries on Research Paper

The World Bank is currently advising newly industrialized countries on how to encourage growth and they have asked for your help - Research Paper Example Thus, through innovation, which is accompanied by patenting of the newly generated ideas or commodities, the firms eventually grow and obtain a reasonable market share for their products (Arora, Fosfuri, & Gambardella, 2001). Tax cuts and state financing is the other method that has been applied to promote the growth of firms in these countries. The governments of these countries have created institutions, for example the Economic Development Board in Singapore, which provides long and short term financing for firms, promotes industrial investment and creates an enabling environment, such as industrial estates for firms to operate (Arora, Fosfuri, & Gambardella, 2001). This way, firms are afforded an opportunity to thrive in the tough economic conditions through financial support, which enables them to grow and eventually become large companies. The most suitable method, which should be adopted by the firms in these countries to grow economically, is innovation. The rationale behind this is the fact that, innovation helps a firm to develop new products, services and ideas, which help it, compete effectively with other firms in the market, as opposed to government financing and support, which serves to increase competition (Arora, Fosfuri, & Gambardella,

World Povery Causes and Role of Foreign Aid Essay

World Povery Causes and Role of Foreign Aid - Essay Example However, this development is seen only in the developed countries. There is a strong reason behind it. The developed countries have resources, education and most importantly money. They have all the factors which are necessary for a normal citizen to fulfill his needs. On the other hand many countries of the world are struggling with the issues of overpopulation and unemployment that eventually cause poverty. The cause of world poverty are many but it has been unveiled that the foreign aid provided to the deprived countries is usually not sufficient enough to fulfill their basic demands and thus inefficacy of foreign aid has evolved as one of the major factor behind the world poverty. Everything has a side effect and in the same way, the overuse of these resources and foreign aid by the developed countries tend to leave less for the other under developed countries that then face poverty. Poverty is a problem that cannot be solved instantly. It has to be a combined effort of everyone working together. However, before the solutions, there has to be proper knowledge about the main causes of poverty. There are many causes, big or small, that result in world poverty and give rise to the many problems caused by poverty (Bauer, 1992). Firstly, the main cause of poverty is overpopulation. When there are limited resources and too many people, it becomes hard for all the people to benefit from those resources thus causing poverty. This can be applied to many of the cases such as places to live. If there is limited property, it is obvious that the elite class will get the chance to utilize the area as they can afford it. The ones who are left unsheltered are the ones attacked by poverty. Overpopulation is closely linked to the literacy rate. Literacy rate plays an important role in managing the poverty levels of a country. If there is a low literacy rate, there will be less people to earn and fulfill their demands. The illiterate people are, however, engaged in agricultur al activities that can never fulfill their needs for a comfortable life. Illiteracy results in high birth rate, and thus more need of limited resources. The developing countries have more urban areas where the environmental degradation causes poverty as these areas have shortage of clean water, food and shelter (Mitchell, 2007). Another cause of poverty closely linked with the literacy rate is employment. In many developed countries, life is getting too fast like technological based. They use manufactured goods so there is less demand for natural resources. In developing countries, the people employed for the extraction of natural resources need to be highly professional, again leaving behind the illiterate population. Moreover, these employees are paid less wages with which they can only support their basic needs. Apathy is another major problem in poor countries which leads poverty levels to rise. The people feel so powerless and hopeless that they refuse to improve conditions, fi x problems and judge between right and wrong. When they see someone in their family or society rising above or trying to make a change, they get jealous and discourage them. This results in tension and suspicion in the society. An individual or a group of people feel so helpless that they start to depend on help from outside and forget about making a change on their own. Ignorance is another major factor as lack of education is the trigger that leads to poverty. The main contribution in the increase of poverty levels is from the government. The government of developing countries has become powerless. The government is influenced by the external influence of rich people who formulate the

Traffic Light Controller System Design

Traffic Light Controller System Design library IEEE; use IEEE.STD_LOGIC_1164.ALL; use ieee.std_logic_unsigned.all; Uncomment the following library declaration if using arithmetic functions with Signed or Unsigned values use IEEE.NUMERIC_STD.ALL; Uncomment the following library declaration if instantiating any Xilinx primitives in this code. library UNISIM; use UNISIM.VComponents.all; entity tlc is   Ã‚  Ã‚   Port ( sensor : in   STD_LOGIC_VECTOR (3 downto 0);    hr : out   STD_LOGIC_VECTOR (0 downto 0) ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   hg : out   STD_LOGIC_VECTOR (0 downto 0) ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   hy : out   STD_LOGIC_VECTOR (0 downto 0) ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   fr : out   STD_LOGIC_VECTOR (0 downto 0) ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   fg : out   STD_LOGIC_VECTOR (0 downto 0) ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   fy : out   STD_LOGIC_VECTOR (0 downto 0) ); end tlc; architecture Behavioral of tlc is signal ts : std_logic_vector(3 downto 0); signal tm : std_logic_vector(3 downto 0); signal tl : std_logic_vector(3 downto 0); type state_type is (s0,s1,s2); signal state : state_type; begin process (sensor) begin if sensor

The Maudsley Model of Family-Based Treatment for Anorexia Nervosa Essay

The Maudsley model of family-based treatment for anorexia nervosa The Maudsley model of family-based treatment for anorexia nervosa was first developed in London in the mid-1980s. In this model, parents are given the a primary role in treatment, working together as a team in the home setting to reefed their child and confront anorexic behavior. Parents are also encouraged to separate anorexia from the child while performing this task, blaming the anorexia rather than the child and therefore minimizing the escalation of expressed emotion (Rhodes, Gosbee, Madden, & Brown, 2005). Treatment also includes a family meal where family members are coached to take on their specific roles. Siblings are incorporated in treatment to ease the patient’s distress resulting from this parental challenge to anorexia. They provide emotional support to their sister or brother. The siblings are not involved in the decisions about food or in monitoring eating, which is up to the parents. Instead, siblings can be someone to complain to, a shoulder to cry on, or someone to distract them from the difficult task of eating. Siblings can be an incredible resource for helping an adolescent in their recovery. Once safe eating and weight are achieved through parental intervention, responsibility for these issues was gradually handed back to the adolescent. A shorter and final phase of treatment is then completed to help the family resume normal adolescent development after the delays caused by the anorexia. The efficacy of this approach has been established in a number of controlled trials (Rhodes et al., 2005). Despite the demonstrated efficacy and excellent outcomes of the Maudsley model of family-based treatment for anorexia, another tre... ...ther parents is a logical step to overcome issues isolation and creates a sense of solidarity. Peer support and criticism are powerful dynamics that can promote change, and being in the presence of other families has the effect of making the adolescent and their parents feel less central. They are a part of a large group, and the feeling of being constantly watched and observed by a professional is less intense. With the integration of the Maudsley method and multiple family therapy, family tension and dispute can be reduced, and a cooperative and supportive atmosphere and working environment can be created for adolescents and their families (Rhodes et al., 2005). Working alongside each other allows parents and teens to compare notes and learn from each other. Families are consultants to other families, and they are there to help one another.

Mismatch between Supply and Demand Essay

(a) Natural environment = they are actually doing things that will help our environment be healthy. We are human beings and these environments are our necessary needs and they are taking good care of these, so when something natural hazards happen in the future, people will start to realize that Yuhan-Kimberly took care of the environment for our own goods. ìš °Ã« ¦ ¬Ã¬ Ëœ ì‚ ¶Ãª ³ ¼ ì §Ë†Ã¬ â€ž íâ€" ¥Ã¬Æ' Ã¬â€¹Å"í‚ ¤Ã«Å â€Ãª ²Æ' (b) Economic = They are contributing some of their profits to the society. People will someday realize these contributions and therefore, will buy Yuhan-Kimberly’s products, which means their revenue will go up. Consumers these days are smart and thinking and we have to realize this fact. (c) Demographic = Yuhan-Kimberly has been planting trees and donating to many other countries other than Korea. This is not an easy thing. Although the purpose of planting trees in China and Mongolia was to help protect Korean citizens from being sick from the winds that blow from these regions but their action has actually helped Chinese and Mongolians as well. These two countries are big countries with lots of potential power. By keep contributing to these countries, Yuhan-Kimberly would be able to branch out their markets to more regions. Threats in their long-term marketing environment (a) Natural environment = The fact that main products of Yuhan-Kimberly is of using all the natural resources, they would need to consistently appeal that they are really thinking about their environment just like now, but there will also need to be something new to remind their customers about it. (b) Economic = All the other companies are trying to follow the model of being ‘green.’ That means there are no points of differentiation at this point from Yuhan-Kimberly and all the other corporations. Consumers are smart these days. They know and care about companies’ they buy products from. Because business play a pivotal role in job and wealth creation in society, CSR is a central management concern. It positions companies to both proactively manage risks and take advantage of opportunities, especially with respect to their corporate reputation and broad engagement of stakeholders. Globalization Guidelines from the governments and intergovernmental bodies (UN) Advances in communications technology- easier to track corporate activities and disseminate information about the corporation- people do not like companies who do bad things. Consumers and investors are showing increasing interest in supporting responsible business practices and are demanding more information on how companies are addressing risks and opportunities related to social and environmental issues. Increasing awareness from consumers / investors/ governments 4. (a) Invested lots of money to develop functionally superior and comfortable products- made it to fit Korean consumers (b) Used non celebrity – usually college students (mostly feminine products are used by college students – attack these ë §Ë†Ã¬ Å')  © they took considerations on how to make specialized products for Korean consumers (ì ² ´Ã­Ëœâ€¢/ needs) (d) has their own research and development center ïÆ'   they took consideration on their consumer’s culture (í•Å"ê µ ­Ã¬ â‚¬ ë §Ë†Ã« £ ¨Ã« °â€Ã«â€¹ ¥Ã¬  ´Ã«â€¹Ë†Ãª ¹  ê ¸ °Ã¬  â‚¬Ãª ·â‚¬Ãª °â‚¬ ì ¢â‚¬ ë â€ íâ€" Ã«   Ã­â€¢ ´Ã« â€ž ì˜ ¤Ã« ¬ ¼Ã«â€œ ¤Ã¬  ´ ìÆ'ˆë â€ž ë‹ ¦Ã¬ â€ž 수 있ìÅ" ¼Ã«â€¹Ë† ê ´Å"ì ° ®Ã¬ Å') /

Free Essays on Dr. Heidegger’s Experiment

To Age or not to Age (1) In â€Å"Dr. Heidegger’s Experiment," Nathaniel Hawthorne expresses [Diction] that if given the chance to regain your youth, some would not have learned from their past mistakes, to change the way would live their life again. In â€Å"Dr Heidegger’s Experiment† Hawthorne uses his characters to describe how life experiences should have an impression in our lives. (2) Dr Heidegger was an old scientist, who has a very strange way of presenting himself. He works by himself in his study. Which many find to be a â€Å"very curious place.†(Pg. 578) [Frag -1] In his study there is a picture of a women [Hostage 50] who once was his lover. She was going to be the one that he was going to marry, but she had been affected with a disorder and had taken some of the pills he prescribed and died. â€Å"She had swallowed one of her lovers prescription’s and died on the bridal evening.†(Pg. 579) It is thought that Dr. Heidegger might have had something to do with her death, but it was unknown. â€Å"The greatest curiosity of the study remains to be mentioned.†(Pg. 579) [Why was this uotation included?] The doctor had an experiment that would turn back the hands of time, but he would not have any part of it, he just wanted to observe. [How is this paragraph related to the thesis?] (3) Dr. Heidegger called on four of his friends to help him with his experiment. [This topic sentence suggests a plot summary.] Mr. Medbourne who was a prosperous merchant in his early day (Pg. 579), Colonel Killigrew wasted his years on sinful pleasures (Pg. 579), Mr. Guscoigne was a ruined politician (Pg. 579), and Widow Wycherly was a beauty in her younger day, but had been isolated from society (Pg. 579). All of the friends had lived a life of relationships with all three men, [homosexual?] which almost caused them to kill each other over her, â€Å"had once been on the point of cutting each other's throats for her sake.ï ¿ ½... Free Essays on Dr. Heidegger’s Experiment Free Essays on Dr. Heidegger’s Experiment To Age or not to Age (1) In â€Å"Dr. Heidegger’s Experiment," Nathaniel Hawthorne expresses [Diction] that if given the chance to regain your youth, some would not have learned from their past mistakes, to change the way would live their life again. In â€Å"Dr Heidegger’s Experiment† Hawthorne uses his characters to describe how life experiences should have an impression in our lives. (2) Dr Heidegger was an old scientist, who has a very strange way of presenting himself. He works by himself in his study. Which many find to be a â€Å"very curious place.†(Pg. 578) [Frag -1] In his study there is a picture of a women [Hostage 50] who once was his lover. She was going to be the one that he was going to marry, but she had been affected with a disorder and had taken some of the pills he prescribed and died. â€Å"She had swallowed one of her lovers prescription’s and died on the bridal evening.†(Pg. 579) It is thought that Dr. Heidegger might have had something to do with her death, but it was unknown. â€Å"The greatest curiosity of the study remains to be mentioned.†(Pg. 579) [Why was this uotation included?] The doctor had an experiment that would turn back the hands of time, but he would not have any part of it, he just wanted to observe. [How is this paragraph related to the thesis?] (3) Dr. Heidegger called on four of his friends to help him with his experiment. [This topic sentence suggests a plot summary.] Mr. Medbourne who was a prosperous merchant in his early day (Pg. 579), Colonel Killigrew wasted his years on sinful pleasures (Pg. 579), Mr. Guscoigne was a ruined politician (Pg. 579), and Widow Wycherly was a beauty in her younger day, but had been isolated from society (Pg. 579). All of the friends had lived a life of relationships with all three men, [homosexual?] which almost caused them to kill each other over her, â€Å"had once been on the point of cutting each other's throats for her sake.ï ¿ ½...

Extended Definition Essay on Kindness

Extended Definition Essay on Kindness When asked to write an extended definition essay on kindness, you should know that looking for the meaning of the word kindness in a dictionary is not going to help much. What you may find is a single sentence that defines kindness, or maybe two or three sentences defining the word. In either case, the information you find in a dictionary will not be enough to help you construct a full essay that defines the word kindness. Your can begin writing this type of essay by looking in the dictionary to get the true meaning of the word, but then you should seek additional details, comparisons, examples and other explanations. This is quite a traditional beginning of a definition essay – but try to select a reliable and solid dictionary edition, not a doubtful one you have found in the World Wide Web. The credible dictionaries are known around the whole world, so you will easily find the one to be cited. This will help your readers understand the subject matter in a way they would not have if they were only referred to the dictionary definition. When defining a subject, use more than just a phrase or a sentence or two to define your idea. This is the essence of writing an extended definition to a word. The words that one uses to write an extended definition usually depends on the needs of the targeted reader and the complexity of the subject being discussed. Most people find it easy to write this type of essay paper by providing specific examples intended to shed more light on the subject they are discussing. By giving examples, you will actually be giving the reader an opportunity to become more familiar with the subject in the essay paper.< For instance, you could decide to make use of an analogy, and in so doing, provide a lengthy comparison between two subjects, one of which the reader should find familiar and the other being one the reader may not be familiar with. You could then demonstrate or illustrate the relationship between the two subjects you are defining to help the reader make sense of the unfamiliar subject, using your own knowledge. In some cases, it may be easy to define complex subjects by breaking them into smaller subjects. You could then make the concept clear to the reader by discussing its phases of development and subtypes of the issue. You could also decide to use cause and effect reasoning to place the concept under discussion, in relation to the other concepts you are discussing in the essay paper. Whatever the method selected, it is always a good idea to engage the reader in the discussions. You can get professional definition essay writing help from academic writers. Just order a custom essay at CustomWritings.com!

Managing Partnerships - Governance UK Educational Charity Essay

Managing Partnerships - Governance UK Educational Charity - Essay Example (ICNL, 2002) Aiming to protect the public trust from the big and small charitable sectors, the Cabinet Office and the Charity Commission published the ‘Charities Act 2006’ – the most recent regulation for charities in England and Wales. In line with the purpose of providing the trustees with a more flexible and less bureaucracy among the small-scale charities, the new regulation implements some changes in the charity structures and administration. (p. 5) For this study, the researcher will critically discuss the partnership among the key stakeholders2 in relation to the governance of an educational charity including the factors that could make or break a good partnership among the major stakeholders. The trustees or Charity Trustees are people who are directly responsible in the management control of the charity’s administration. Based on the charity’s governing document, these people are sometimes called the trustees, managing trustees, committee members, governors, directors, or whichever title they may be referred to. (p. 46) The role of trustees or employees is voluntary but the Act allows the trustees to be paid for the services they have rendered for the charity provided that the terms are officially set out in a written agreement and that the amount paid to the trustees is reasonable. (p. 23) The Commission which is composed of up to four newly elected non-executive board members regulates the charities based on the newly implemented legal framework. (p. 42) In line with the purpose of increasing the public confidence on charities, the Commission strictly encourage the charity trustees to comply with the proper documentation and management of its administration in terms of effectively using its monetary resources and being accountable to the public, beneficiaries, and the donors. (p. 41) Based on Charity Act

The next generation air transportation system Research Paper

The next generation air transportation system - Research Paper Example The Next Generation 2010plan was developed with a plan to focus on theimprovement of the operations. In 2003 a Joint Planning and Development Office (JPDO) was developed to plan and coordinate the development of the system. Next Generation Air Transport System is majorly designed to relieve airspace congestion problems at high density airports (Rodrigues and Cusik). These airports are said to have a lot of flights taking place within 24 hours and human traffic is also high per year. Therefore FAA has rated them top in the list to receive this upgrading; an example is the New York Airport and Dallas Fort Worth International Airport. This system has been in demonstration in Delta Airlines and FedEx. Refining and improving satellite navigation through augmentation systems will assist pilots in all flight phases that are: taxing, to take-off, en-route flying and landing in all weather conditions, reaching the level of safety thatwill be required to cope with the continuous increase in the number of flights. It is an important development because flights could be for commercial purposes or leisure purposes within the same airspace thus the need to separate them. The old system provides navigation to pilots through the aid of equipment like Non Directional Beacon (NDB) which is a radio transmitter put on the ground at a known location from which the aircraft can track to or from, whereas VHF Omnidirectional Range (VOR) which is used to provide a more accurate directional information. Distance Measuring Equipment (DME) providesdistance information to and from the facility. Lastly, there is Instrument Landing System (ILS) that provides lateral and vertical guidance to aircraft approaching landing. All these facilities had to be located in positions where they were accessible for maintenance and optimum navigation purposes. Currently in the old systemdomestic airspace is monitored by the radar and there are