Saturday, December 28, 2019

The Animal Legal Defense Fund - 953 Words

Animal Abuse Murder and abuse cases never fail to startle society. Moral codes are flouted with unmatched rigorousness by these indubitable egregious crimes. Sufferers in these cases are often people. Nonetheless, these callous obscenities should not be seen as less important when animals are the victims. Animals undergo horrendous abuse due to barbaric individuals, greed, and unnecessary lab testing. Animals are beaten and abused on a daily basis due to barbaric individuals. Whether it be from harmful intentions or pure negligence most cases go unreported. â€Å"Deliberate cruelty may involve beating, shooting, stabbing animals, or setting them on fire. Neglect is not giving a necessary food, water, shelter, or vet care† (Human Society). The lack of attention and care for these animals can often lead to severe, and sometimes irrevocable damage. The Animal Legal Defense Fund, ALDF for short, website tells of one story where neighbors of a farm complained to the local humane society, â€Å"that the Colliers were neglecting many animals on their farm, including dogs and horses. When they went to their property to investigate, they discovered dogs and horses in several states of neglect and starvation and seized them out of concern for their immediate health†(ALDF). Sadly, however, it can become much worse for animals. Owners will sometimes purposefully abuse their ani mals. Unfortunately, occurrences like these are hardly uncommon. One such example, from the RSPCA of England, the RoyalShow MoreRelatedAnimal Rights : The Animal Bill Of Rights For Animals737 Words   |  3 PagesAnimals are found throughout lives of humans. As companions, entertainment, test subjects and food, animals serve vital roles throughout our lives.The Animal Bill of Rights, through the Animal Legal Defense Fund, attempts to defend the basic legal rights of all animals. However, to weigh the need for such an act, one must compare the suffering of animals to the benefits such suffering gives to humankind. It’s much more important to highlight the crucial medical advances that lab animals have providedRead MoreAnnotated Bibliography On Animal Farm1114 Words   |  5 Pages16 March 2015 Veterinarian Rough Draft A veterinarian is someone who is qualified to treat diseased or injured animals. In veterinarian school you can learn the different procedures used in taking care of animals. A career in veterinarian can help the community by assisting many people who are beginning to care and adopt and care for animals who need assistance. The history of animals began way in the ancient times but became more coordinated when people began to study it. The first school to teachRead MoreAnimal Rights And The Rights Of Animals1843 Words   |  8 Pagesrights of animals and if they think and feel like humans do. Many people see animals as mindless creatures or as food, while others think they have emotions and can feel pain. In other countries animal protection laws are in place that are strictly enforced and seem to work well with the system. In the United States however; some of the animal rights laws are considered to be useless and under-enforced (Animal Legal Historical Center). More people today are beginning to see that animals should haveRead MoreAnimal Rights Issues726 Words   |  3 Pages Honored victims are not always human; they can include animals as well. Although the T-Bo Act was passed more than ten years ago, it involved the death of a Tennessee Senator’s Shih Tzu named T-Bo (Animal Legal, 2017). The State of Tennessee honored this pet’s death, caused by another ‘at-large’ dog, by allowing the pet’s owner of a companion pet to seek damages up to $5000.00 from the owner who is legally responsible (Animal Legal, 2017). The Channon Christian Act honors her and her boyfriendRead MoreAwa Case Study1174 Words   |  5 PagesThe changes that need to made to the AWA are that it needs to include all animals. This will ensure that every animal is protected under a law. Another change to the AWA is to make a punishment for not following the law. This could be a number of things, but the most effective would be a fine and a representative from the USDA sent to oversee or check up on the changes being made to make the facility follow the law. For this solution to work the USDA needs to hire more inspectors and representativesRead MoreThe Effects Of Animal Testing Essay1432 Words   |  6 PagesThe Effects of Animal Testing Animal testing is by far, inhumane and downright unacceptable. Although, there are various types of organizations that are pro-animal care, such as, Animal Welfare information center, U.S. Department of Health and Human Services, Office of Laboratory Animal Welfare and, People for the Ethical Treatment of Animals or, PETA, all in which do their best to keep animal testing as humane as possible, there are alternatives for finding cures or testing the safety of certainRead MoreShould Pit Bulls Be Banned From America?1409 Words   |  6 Pagesadjusted for the better. According to the Animal Legal Defense Fund, Vick and his associates operated the aptly named â€Å"Bad Newz Kennels,† which housed and trained over fifty pit bull dogs, staged dog fights, killed dogs, and ran a high stakes gambling ring with purses up to twenty six thousand dollars (the Animal Legal Defense Fund). According to the Huffington Post in an interview with Paul, an owner of one of Vick’s fighting d ogs â€Å"When you adopt a companion animal you expect he/she to be a big part ofRead MoreThe Ignorance Of Human Consumers Essay1419 Words   |  6 PagesIgnorance of Human Consumers Humans share nurturing and pain. In the same way, animals were created to express emotions. Yet, there are mammals who are denied freedom. For a person to be ripped away from their comfortable homes, to be placed in a slaughter house leaves a treacherous image. Imagine a room filled with naked individuals awaiting their death, similar to the genocide of the Holocaust. Billions of farm animals undergo this exact situation yearly. American vegans strive for carnivores toRead MoreDomestic Issues : Interest Groups1072 Words   |  5 PagesGreenpeace, consumer groups- Public Citizen, religious groups- Anti-defamation League, second amendment groups- Brady Campaign to prevent gun violence, reproductive rights groups- Planned Parenthood, human rights groups- ACIV, animal rights- PETA, age- Children defense fund, race and ethnicity- NAACP, gender- NOW, sexual orientation- GLAAD, economic interest groups- U.S. Chamber of Commerce, and government interest groups- entitles representing cities or states. To go more in depth into theseRead MoreCivil Rights Leader And Lawyer1606 Words   |  7 Pagesprovide their politicians with more revenue because their agriculture were on high demands. They took from Africa free men, women, children and transported them in the bottom of the ships and chained them like animals. They didn’t value the Africans like humans and they treated them worse than animals (Carson 1991, p.12). Before the Europeans, Africans were free to make choices, cook, clean, hunt, married, have children without any restriction, build societies and communities. Their goal was to keep the

Friday, December 20, 2019

The Theory Of Crime Causation Theory - 1648 Words

Introduction Within this document, we will examine Social Bonding theory. We will define what that theory is, then explain why crimes occurs and the reason why crime causation theory is currently relevant and effective. Since this is important to the public safety organization, we hope that when the document is complete, we will have a better understanding of crime causation and if there are additional ways to identify how it may be applied to circumstances on and off the job. But, we also need to remember, that individuals do not always act like the way the theory we are studying states they should, because of the human factor or other mental issue that may not be known at the time of the persons is apprehended. Then analyze the theory†¦show more content†¦Now, when a person partakes in theorizing and investigating how to cogitate and explain the hypothesis of the causation of criminal actions or behavior that has occurred, they will need to understand that their examination of this the ory is very complex sometimes; but, it could also be merely simplistic and methodical as well. Social bonding theory is connected to the field of criminology along with the analyzing the tenet, historical evolution, and any intercessions that stem from our theory. Analyze Social Bonding Theory then explains why crime occurs The social bonding theory gained instant attention and became the most influential and popular theories within the criminal justice field today. The theory highlights the prominence of schools and families for delinquency and inspired additional research on their impact. This theory has concentrated on the parent and the children part of the relationship. Therefore, when the relationship is harmonious and warm and the adolescents respect their family values and the family treats the adolescents fairly but firmly, those adolescents are seen as the ones less likely to commit unsociable conduct during childhood and delinquency during adolescence. Bohm Vogel (2011) state that Schools also matter: Students who do well in school and are very involved in extracurricular activities are less likely than other students to engage inShow MoreRelatedThe Theory Of Crime Causation871 Words   |  4 PagesOne of the important goals to criminology is to create valid and accurate theories of crime c ausation. A theory could be defined as a statement that explains why a certain circumstance does not happen. A valid theory should always have the ability to predict future occurrences of the circumstance in question and also have the ability to be tested (Siegel, 2013). Even though there was talk on the code of law and how crime should be handled from years ago, according to Siegel, the science of criminologyRead MoreThe Theories Of Crime Causation Essay1414 Words   |  6 Pages Theories of Crime Causation Dolores Jackson Williams Colorado Technical University Juvenile offender 1. Biological theory states that the individual will have certain traits will be transmitted from parent to children through genetics and not from social learning. Along with the juvenile having similar facial characteristics, which some believe also predisposes them to criminal behavior (Palmerin, 2012). 2. Rational choice theory states that the person will make sensible and reasonableRead MoreThe Theories Of Crime Causation1076 Words   |  5 Pages This paper will examine the three main theories of crime causation which comprise the Criminological Theory as well as provide some examples of each. The three main theories of crime causation are biological, sociological and psychological. Each of the three theories have come a long way since their inception and continue to be updated due to new findings through technological and medical advances. It also must be noted that these are theories and due to various factors and drawbacks to eachRead MoreThe Biological Theory Of Crime Causation1082 Words   |  5 PagesCrime causation is a complex and daunting field. For centuries, philosophers have pondered the meaning of the concept of cause as it pertains to human behavior. Examining why people commit crime is very important in the ongoing debate of how crime should be handled and prevented. A few of the theories that have emerged and continue to be explored are biological, sociological and psychological theories. While individually and in combination, these theories of crime causation affect human behaviorRead MoreTheories of Crime Causation: Trait Theory and Rational Choice Theory1377 Words   |  5 Pagesï » ¿Theories of Crime Causation: Trait Theory and Rational Choice Theory Introduction Theories of crime causation get to the fundamental characteristics of human nature. Theories of crime causation can be separated into trait theories and choice theories. Both types of theories make valid points about the causes of crime, yet they are have different implications for preventing the causes of crime. Thesis: Trait theories and choice theories both assume that humans are self-interested, but their conceptionsRead More†Emile Durkheim’s Theory of Crime and Crime Causation†2146 Words   |  9 PagesLaw Criminology and Penology (Law 214) Lecturer: Mr. James MAMBOLEO Topic:†Emile Durkheim’s Theory of Crime and Crime Causation† Dan KASHIRONGE _ 13j01allb043 Abstract The concept of â€Å"crime† has over the ages been subject to various definitions as the society tries to address it. Criminology is thus the study of crime and crime causation. It concerns itself with understanding the deep essence of crime as an act or omission, and all the reasons behind its occurrence. In this pursuit, criminologyRead MoreTheories of Crime Causation Essay example1589 Words   |  7 PagesMajor Theories of Crime Causation Robert Lincoln CJ 102-02 Kaplan University August 4, 2013 Major Theories of Crime Causation Various units contain a number of theories that try to explain the causes of crime in the society. The theories have been developed to have an in-depth understanding of the crime and how best they can be addressed to ensure that humans live in a conducive environment. These units and theories have been around and in use from as early as the twentieth century. OverRead MoreEssay on Theories of Causation of Crime and Its Solution 1250 Words   |  5 Pageshistory of criminal theory, spiritual and natural theories are taken as major theories of causation of crime. During medieval period, spiritual explanations were taken as punishment given by god for doing wrong things and any natural disasters like flood, fires, etc were evaluated as curse of high power. In modern period, the basic theories of causation of crime are classical theory, biological theory, psychological theory, cultural theory and conflict theory. The classical theory explains that freeRead MoreSociological and Psy chological Theories of Crime Causation1978 Words   |  8 PagesSociological and Psychological Theories of Crime Causation The aim of this essay is to compare, contrast and evaluate two sociological theories of crime causation and two psychological theories of crime causation. Sociological Theories of crime, Labelling and Structural Functionalism/ Strain. Howard Becker is a sociologist that is often credited with the development of the labelling theory. However the origins of this theory can be traced back to sociologists at the beginning of the twentieth centuryRead MoreRational Choice Theory: Criminology901 Words   |  4 PagesChoice theory was born out of the perspective of crime causation which states that criminality is the result of conscious choice. This theory is also known as the rational choice theory. According to this theory, the choice whether or not to commit a criminal act is the result of a rational thought process that weighs the risks of paying the costs of committing a crime, against the benefits obtained. In other words, if the benefits--monetary or otherwise--outweigh the risks of sustaining the costs

Wednesday, December 11, 2019

Perspective from Accounting and Finance

Question: Discuss about the Report for Perspective from Accounting and Finance. Answer: Payback Period Calculation Calculation of Payback Period Particulars Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Free Cash Flow -48408000 6378571 20527571 15833571 15524571 19230571 Cumulative Cash Flow -48408000 -42029429 -21501857 -5668286 9856286 29086857 Payback Period 4.365117049 Based on the above calculation, it can be said that the PBP (Payback Period) for the latest project is 4.36 years. 2. Profitability Index Calculation Particulars Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Discounted Cash Flow -48408000 5695153.06 16364454 11270023 9866145.8 10911942.7 Total Discounted Cash Flow 54107719.2 Initial Investment 48408000 Net Present Value 5699719.202 Profitability Index 1.118 From the particular above calculation, it can be said that the PI (profitability index) of the specified project is 1.118. IRR Calculation Particulars Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Discounted Cash Flow -48408000 5695153.06 16364454 11270023 9866145.8 10911942.7 IRR 3.727% The IRR (Internal Rate of Return) for the specified project is 3.727%. Net Present Value (NPV) Calculation Calculation of Net Present Value:- Particulars Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Sales Revenue 31040000 51410000 42195000 37830000 26190000 Variable Cost -13120000 -21730000 -17835000 -15990000 -11070000 Fixed Cost -5100000 -5100000 -5100000 -5100000 -5100000 Purchase of Manufacturing Equipment -34500000 Development Cost -7500000 Market Research -200000 Working Capital -6208000 Depreciation of Equipment -4928571 -4928571 -4928571 -4928571 -4928571 Net Income before Tax 7891429 19651429 14331429 11811429 5091429 Less: Tax @ 30% -2367429 -5895429 -4299429 -3543429 -1527429 Net Operating Income after Tax 5524000 13756000 10032000 8268000 3564000 Add: Depreciation on Equipment 4928571 4928571 4928571 4928571 4928571 Less: Change in Working Capital -4074000 1843000 873000 2328000 5238000 Add: Estimated sale of Equipment 5500000 Free Cash Flow -48408000 6378571 20527571 15833571 15524571 19230571 Required Rate of Return 12% 12% 12% 12% 12% Discount Factor 0.89285714 0.7971939 0.7117802 0.6355181 0.56742686 Discounted Cash Flow -48408000 5695153.06 16364454 11270023 9866145.8 10911942.7 Total Discounted Cash Flow 54107719.2 Initial Investment 48408000 Net Present Value 5699719.202 Sensitivity Analysis for the Changes in Price It has been found that if the SP (selling price) is considered at low rates, then the NPV (Net Present Value) of the particular project will also decline consequently (Balakrishnan, Watts and Zuo 2013). Moreover, it has been noted that for elevated SP (selling prices), the NPV will also be elevated. The analysis of the same has been shown below: Particulars Actual Option 1 Option 2 Option 3 Option 4 Unit Price ($) 485 460.75 448.62 509.25 521.38 NPV 5699719 1047685 -1278332 10351753 12677771 Sensitivity Analysis for the Changes in the Volume of Sales According to Brealey et al. (2012), if the selling price (SP) is equivalent and the volume of the sales becomes elevated than the estimated quantity of volume, the firm can earn higher amount of net present value from the specified project. On the other hand, if the sales volume is relatively lower, then, the net present value will get decreased consequently. The specified calculations are provided in the table below: Particulars Actual Option 1 Option 2 Option 3 Option 4 Sales Volume 389000 369550 359825 408450 418175 NPV 5699719 3083819 1775869 8315619 9623569 Potentiality of the New Project: Opined to Bebbington, Unerman and O'Dwyer (2014), when the net present value (NPV) of the project is considered as positive, a firm should take the project under consideration. Here, the organization Emu electronics should manufacture the smart phones as this will result into positive earnings. The reason behind this is that the calculated net present value is positive. Moreover, the payback period (PBP) of the particular project is also considered as attractive as the duration of the particular project for recovering the initial amount is relatively lesser. Penalty for Loss on Other Models: The loss takes place due to the decreased quantity of sale of the smart phone models that have been formerly launched is enclosed by the revenue that is generated by selling the new model of smart phones (Christensen et al. 2015). This new model of smart phone has been introduced into the market by the organization Emu Electronics. Thus, it can be said that if any loss takes place, then it will be enclosed by the due in order to sell the new model of the smart phones. In this circumstance, only the new smart phone model would be introduced into the market by the particular organization. Workings of the Calculation Particulars Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Sales Volume (Unit) 64000 106000 87000 78000 54000 Unit Price ($) 485 485 485 485 485 Sales Revenue 31040000 51410000 42195000 37830000 26190000 Variable Cost P.u. 205 205 205 205 205 Total Variable Cost 13120000 21730000 17835000 15990000 11070000 Total Fixed Cost 5100000 5100000 5100000 5100000 5100000 Net Working Capital 6208000 10282000 8439000 7566000 5238000 Change in Net Working Capital 4074000 -1843000 -873000 -2328000 -5238000 According to the Annual Report of the company Harvey Norman for the year 2015, the value of the accounts book of the equity of the particular organization is $ 2556.86 million as on June 30 of the year 2015. Moreover, for the year 2015, the annual report of the particular organization exhibits that as on June 30 of the year, 2016, the specified firm has the total liability of an amount of $ 1511.912 million. However, it has been found that out of this total amount of $ 1511.912 million, $ 688.556 million are considered as an interest bearing amount in nature (www.harveynormanholdings.com.au, 2016). The price of Harvey Norman stock on 5th of October in the year 2016 is AU $ 4.957. The market capitalization or the market value of equity of the firm Harvey Norman as on 5th of Octobetr in the year 2016 is AU$5.80 billion (Damodaran 2016) Moreover, on 5th of October in the year 2016, the firm Harvey Norman has about 1113.24376 million outstanding stocks (Au.finance.yahoo.com, 2016). The most current dividend that is paid by the firm Harvey Norman once in a year was an amount of $ 0.185 as on 7th of April in the year 2016. According to the dividend discount model one can use the data for calculating the present market value of the stock price of the organization Harvey Norman with the assistance of the Growth Rate. It is designed under the CAGR Model and the needed return rate by using the method CAPM (Deegan 2012). The Beta of the company Harvey Norman has been calculated as follows: Harvey Norman SP 500 Index Date Adj Closing Price Return Adj Closing Price Return 10/5/2015 3.42291 1987.050049 10/6/2015 3.4317 0.26% 1979.920044 -0.36% 10/7/2015 3.4757 1.28% 1995.829956 0.80% 10/8/2015 3.4845 0.25% 2013.430054 0.88% 10/9/2015 3.5021 0.51% 2014.890015 0.07% 10/12/2015 3.4581 -1.26% 2017.459961 0.13% 10/13/2015 3.36131 -2.80% 2003.689941 -0.68% 10/14/2015 3.41411 1.57% 1994.23999 -0.47% 10/15/2015 3.39651 -0.52% 2023.859985 1.49% 10/16/2015 3.39651 0.00% 2033.109985 0.46% 10/19/2015 3.33491 -1.81% 2033.660034 0.03% 10/20/2015 3.30852 -0.79% 2030.77002 -0.14% 10/21/2015 3.29092 -0.53% 2018.939941 -0.58% 10/22/2015 3.29972 0.27% 2052.51001 1.66% 10/23/2015 3.35251 1.60% 2075.149902 1.10% 10/26/2015 3.39651 1.31% 2071.179932 -0.19% 10/27/2015 3.5021 3.11% 2065.889893 -0.26% 10/28/2015 3.64289 4.02% 2090.350098 1.18% 10/29/2015 3.66771 0.68% 2089.409912 -0.04% 10/30/2015 3.64027 -0.75% 2079.360107 -0.48% 11/2/2015 3.62198 -0.50% 2104.050049 1.19% 11/3/2015 3.61283 -0.25% 2109.790039 0.27% 11/4/2015 3.64027 0.76% 2102.310059 -0.35% 11/5/2015 3.55796 -2.26% 2099.929932 -0.11% 11/6/2015 3.65857 2.83% 2099.199951 -0.03% 11/9/2015 3.57625 -2.25% 2078.580078 -0.98% 11/10/2015 3.50308 -2.05% 2081.719971 0.15% 11/11/2015 3.47564 -0.78% 2075 -0.32% 11/12/2015 3.58539 3.16% 2045.969971 -1.40% 11/13/2015 3.51222 -2.04% 2023.040039 -1.12% 11/16/2015 3.41161 -2.86% 2053.189941 1.49% 11/17/2015 3.48478 2.14% 2050.439941 -0.13% 11/18/2015 3.51222 0.79% 2083.580078 1.62% 11/19/2015 3.63113 3.39% 2081.23999 -0.11% 11/20/2015 3.7043 2.02% 2089.169922 0.38% 11/23/2015 3.7043 0.00% 2086.590088 -0.12% 11/24/2015 3.7043 0.00% 2089.139893 0.12% 11/25/2015 3.7043 0.00% 2088.870117 -0.01% 11/27/2015 3.71344 0.25% 2090.110107 0.06% 11/30/2015 3.73174 0.49% 2080.409912 -0.46% 12/1/2015 3.79576 1.72% 2102.629883 1.07% 12/2/2015 3.71344 -2.17% 2079.51001 -1.10% 12/3/2015 3.67686 -0.99% 2049.620117 -1.44% 12/4/2015 3.64027 -1.00% 2091.689941 2.05% 12/7/2015 3.62198 -0.50% 2077.070068 -0.70% 12/8/2015 3.64942 0.76% 2063.590088 -0.65% 12/9/2015 3.65857 0.25% 2047.619995 -0.77% 12/10/2015 3.61283 -1.25% 2052.22998 0.23% 12/11/2015 3.60369 -0.25% 2012.369995 -1.94% 12/14/2015 3.50308 -2.79% 2021.939941 0.48% 12/15/2015 3.45735 -1.31% 2043.410034 1.06% 12/16/2015 3.51222 1.59% 2073.070068 1.45% 12/17/2015 3.55796 1.30% 2041.890015 -1.50% 12/18/2015 3.63113 2.06% 2005.550049 -1.78% 12/21/2015 3.65857 0.76% 2021.150024 0.78% 12/22/2015 3.74088 2.25% 2038.969971 0.88% 12/23/2015 3.73174 -0.24% 2064.290039 1.24% 12/24/2015 3.68601 -1.23% 2060.98999 -0.16% 12/28/2015 3.68601 0.00% 2056.5 -0.22% 12/29/2015 3.86893 4.96% 2078.360107 1.06% 12/30/2015 3.91467 1.18% 2063.360107 -0.72% 12/31/2015 3.8232 -2.34% 2043.939941 -0.94% 1/4/2016 3.96954 3.83% 2012.660034 -1.53% 1/5/2016 3.94211 -0.69% 2016.709961 0.20% 1/6/2016 3.86893 -1.86% 1990.26001 -1.31% 1/7/2016 3.81406 -1.42% 1943.089966 -2.37% 1/8/2016 3.80491 -0.24% 1922.030029 -1.08% 1/11/2016 3.85979 1.44% 1923.670044 0.09% 1/12/2016 3.81406 -1.18% 1938.680054 0.78% 1/13/2016 3.99698 4.80% 1890.280029 -2.50% 1/14/2016 3.8232 -4.35% 1921.839966 1.67% 1/15/2016 3.86893 1.20% 1880.329956 -2.16% 1/19/2016 3.92381 1.42% 1881.329956 0.05% 1/20/2016 3.92381 0.00% 1859.329956 -1.17% 1/21/2016 3.96954 1.17% 1868.98999 0.52% 1/22/2016 3.99698 0.69% 1906.900024 2.03% 1/25/2016 4.03357 0.92% 1877.079956 -1.56% 1/26/2016 4.03357 0.00% 1903.630005 1.41% 1/27/2016 3.98784 -1.13% 1882.949951 -1.09% 1/28/2016 3.97869 -0.23% 1893.359985 0.55% 1/29/2016 4.06101 2.07% 1940.23999 2.48% 2/1/2016 4.11589 1.35% 1939.380005 -0.04% 2/2/2016 4.00613 -2.67% 1903.030029 -1.87% 2/3/2016 3.85979 -3.65% 1912.530029 0.50% 2/4/2016 3.93296 1.90% 1915.449951 0.15% 2/5/2016 3.92381 -0.23% 1880.050049 -1.85% 2/8/2016 3.9604 0.93% 1853.439941 -1.42% 2/9/2016 3.99698 0.92% 1852.209961 -0.07% 2/10/2016 3.99698 0.00% 1851.859985 -0.02% 2/11/2016 4.02442 0.69% 1829.079956 -1.23% 2/12/2016 3.99698 -0.68% 1864.780029 1.95% 2/16/2016 4.05186 1.37% 1895.579956 1.65% 2/17/2016 4.10674 1.35% 1926.819946 1.65% 2/18/2016 4.28052 4.23% 1917.829956 -0.47% 2/19/2016 4.24394 -0.85% 1917.780029 0.00% 2/22/2016 4.28052 0.86% 1945.5 1.45% 2/23/2016 4.2165 -1.50% 1921.27002 -1.25% 2/24/2016 4.17077 -1.08% 1929.800049 0.44% 2/25/2016 4.2165 1.10% 1951.699951 1.13% 2/26/2016 4.14333 -1.74% 1948.050049 -0.19% 2/29/2016 4.37199 5.52% 1932.22998 -0.81% 3/1/2016 4.4543 1.88% 1978.349976 2.39% 3/2/2016 4.40857 -1.03% 1986.449951 0.41% 3/3/2016 4.43601 0.62% 1993.400024 0.35% 3/4/2016 4.39028 -1.03% 1999.98999 0.33% 3/7/2016 4.31711 -1.67% 2001.76001 0.09% 3/8/2016 4.31711 0.00% 1979.26001 -1.12% 3/9/2016 4.34455 0.64% 1989.26001 0.51% 3/10/2016 4.34455 0.00% 1989.569946 0.02% 3/11/2016 4.34455 0.00% 2022.189941 1.64% 3/14/2016 4.32625 -0.42% 2019.640015 -0.13% 3/15/2016 4.27138 -1.27% 2015.930054 -0.18% 3/16/2016 4.23479 -0.86% 2027.219971 0.56% 3/17/2016 4.28967 1.30% 2040.589966 0.66% 3/18/2016 4.27138 -0.43% 2049.580078 0.44% 3/21/2016 4.24394 -0.64% 2051.600098 0.10% 3/22/2016 4.28967 1.08% 2049.800049 -0.09% 3/23/2016 4.28967 0.00% 2036.709961 -0.64% 3/24/2016 4.28967 0.00% 2035.939941 -0.04% 3/28/2016 4.28967 0.00% 2037.050049 0.05% 3/29/2016 4.24394 -1.07% 2055.01001 0.88% 3/30/2016 4.30796 1.51% 2063.949951 0.44% 3/31/2016 4.29882 -0.21% 2059.73999 -0.20% 4/1/2016 4.16162 -3.19% 2072.780029 0.63% 4/4/2016 4.2165 1.32% 2066.129883 -0.32% 4/5/2016 4.13418 -1.95% 2045.170044 -1.01% 4/6/2016 4.18906 1.33% 2066.659912 1.05% 4/7/2016 4.18497 -0.10% 2041.910034 -1.20% 4/8/2016 4.15637 -0.68% 2047.599976 0.28% 4/11/2016 4.10871 -1.15% 2041.98999 -0.27% 4/12/2016 4.16591 1.39% 2061.719971 0.97% 4/13/2016 4.12777 -0.92% 2082.419922 1.00% 4/14/2016 4.15637 0.69% 2082.780029 0.02% 4/15/2016 4.24217 2.06% 2080.72998 -0.10% 4/18/2016 4.20404 -0.90% 2094.340088 0.65% 4/19/2016 4.14684 -1.36% 2100.800049 0.31% 4/20/2016 4.11824 -0.69% 2102.399902 0.08% 4/21/2016 4.08011 -0.93% 2091.47998 -0.52% 4/22/2016 4.08011 0.00% 2091.580078 0.00% 4/25/2016 4.08011 0.00% 2087.790039 -0.18% 4/26/2016 4.09918 0.47% 2091.699951 0.19% 4/27/2016 4.15637 1.40% 2095.149902 0.16% 4/28/2016 4.2517 2.29% 2075.810059 -0.92% 4/29/2016 4.27077 0.45% 2065.300049 -0.51% 5/2/2016 4.28984 0.45% 2081.429932 0.78% 5/3/2016 4.44236 3.56% 2063.370117 -0.87% 5/4/2016 4.50909 1.50% 2051.120117 -0.59% 5/5/2016 4.48049 -0.63% 2050.629883 -0.02% 5/6/2016 4.51863 0.85% 2057.139893 0.32% 5/9/2016 4.51863 0.00% 2058.689941 0.08% 5/10/2016 4.48049 -0.84% 2084.389893 1.25% 5/11/2016 4.46143 -0.43% 2064.459961 -0.96% 5/12/2016 4.44236 -0.43% 2064.110107 -0.02% 5/13/2016 4.44236 0.00% 2046.609985 -0.85% 5/16/2016 4.49003 1.07% 2066.659912 0.98% 5/17/2016 4.47096 -0.42% 2047.209961 -0.94% 5/18/2016 4.3375 -2.99% 2047.630005 0.02% 5/19/2016 4.3661 0.66% 2040.040039 -0.37% 5/20/2016 4.44236 1.75% 2052.320068 0.60% 5/23/2016 4.3375 -2.36% 2048.040039 -0.21% 5/24/2016 4.32797 -0.22% 2076.060059 1.37% 5/25/2016 4.38516 1.32% 2090.540039 0.70% 5/26/2016 4.3375 -1.09% 2090.100098 -0.02% 5/27/2016 4.3089 -0.66% 2099.060059 0.43% 5/31/2016 4.34703 0.88% 2096.949951 -0.10% 6/1/2016 4.3089 -0.88% 2099.330078 0.11% 6/2/2016 4.21357 -2.21% 2105.26001 0.28% 6/3/2016 4.21357 0.00% 2099.129883 -0.29% 6/6/2016 4.20404 -0.23% 2109.409912 0.49% 6/7/2016 4.23264 0.68% 2112.129883 0.13% 6/8/2016 4.2803 1.13% 2119.120117 0.33% 6/9/2016 4.34703 1.56% 2115.47998 -0.17% 6/10/2016 4.34703 0.00% 2096.070068 -0.92% 6/13/2016 4.34703 0.00% 2079.060059 -0.81% 6/14/2016 4.3089 -0.88% 2075.320068 -0.18% 6/15/2016 4.28984 -0.44% 2071.5 -0.18% 6/16/2016 4.32797 0.89% 2077.98999 0.31% 6/17/2016 4.3375 0.22% 2071.219971 -0.33% 6/20/2016 4.34703 0.22% 2083.25 0.58% 6/21/2016 4.41376 1.54% 2088.899902 0.27% 6/22/2016 4.38516 -0.65% 2085.449951 -0.17% 6/23/2016 4.3947 0.22% 2113.320068 1.34% 6/24/2016 4.2517 -3.25% 2037.410034 -3.59% 6/27/2016 4.2803 0.67% 2000.540039 -1.81% 6/28/2016 4.14684 -3.12% 2036.089966 1.78% 6/29/2016 4.2517 2.53% 2070.77002 1.70% 6/30/2016 4.3947 3.36% 2098.860107 1.36% 7/1/2016 4.3375 -1.30% 2102.949951 0.19% 7/5/2016 4.18497 -3.52% 2088.550049 -0.68% 7/6/2016 4.12777 -1.37% 2099.72998 0.54% 7/7/2016 4.13731 0.23% 2097.899902 -0.09% 7/8/2016 4.15637 0.46% 2129.899902 1.53% 7/11/2016 4.2231 1.61% 2137.159912 0.34% 7/12/2016 4.20404 -0.45% 2152.139893 0.70% 7/13/2016 4.15637 -1.13% 2152.429932 0.01% 7/14/2016 4.21357 1.38% 2163.75 0.53% 7/15/2016 4.20404 -0.23% 2161.73999 -0.09% 7/18/2016 4.21357 0.23% 2166.889893 0.24% 7/19/2016 4.2231 0.23% 2163.780029 -0.14% 7/20/2016 4.29937 1.81% 2173.02002 0.43% 7/21/2016 4.40423 2.44% 2165.169922 -0.36% 7/22/2016 4.35657 -1.08% 2175.030029 0.46% 7/25/2016 4.41376 1.31% 2168.47998 -0.30% 7/26/2016 4.46143 1.08% 2169.179932 0.03% 7/27/2016 4.47096 0.21% 2166.580078 -0.12% 7/28/2016 4.52816 1.28% 2170.060059 0.16% 7/29/2016 4.61396 1.89% 2173.600098 0.16% 8/1/2016 4.59489 -0.41% 2170.840088 -0.13% 8/2/2016 4.58536 -0.21% 2157.030029 -0.64% 8/3/2016 4.48049 -2.29% 2163.790039 0.31% 8/4/2016 4.43283 -1.06% 2164.25 0.02% 8/5/2016 4.49003 1.29% 2182.870117 0.86% 8/8/2016 4.59489 2.34% 2180.889893 -0.09% 8/9/2016 4.61396 0.42% 2181.73999 0.04% 8/10/2016 4.65209 0.83% 2175.48999 -0.29% 8/11/2016 4.78555 2.87% 2185.790039 0.47% 8/12/2016 4.91901 2.79% 2184.050049 -0.08% 8/15/2016 5.03341 2.33% 2190.149902 0.28% 8/16/2016 4.93808 -1.89% 2178.149902 -0.55% 8/17/2016 4.95714 0.39% 2182.219971 0.19% 8/18/2016 4.93808 -0.38% 2187.02002 0.22% 8/19/2016 4.89995 -0.77% 2183.870117 -0.14% 8/22/2016 4.93808 0.78% 2182.639893 -0.06% 8/23/2016 4.98574 0.97% 2186.899902 0.20% 8/24/2016 4.97621 -0.19% 2175.439941 -0.52% 8/25/2016 5.0906 2.30% 2172.469971 -0.14% 8/26/2016 5.05247 -0.75% 2169.040039 -0.16% 8/29/2016 5.08107 0.57% 2180.379883 0.52% 8/30/2016 4.99527 -1.69% 2176.120117 -0.20% 8/31/2016 5.12874 2.67% 2170.949951 -0.24% 9/1/2016 5.08107 -0.93% 2170.860107 0.00% 9/2/2016 5.06201 -0.38% 2179.97998 0.42% 9/6/2016 5.08107 0.38% 2186.47998 0.30% 9/7/2016 5.05247 -0.56% 2186.159912 -0.01% 9/8/2016 4.96668 -1.70% 2181.300049 -0.22% 9/9/2016 4.96668 0.00% 2127.810059 -2.45% 9/12/2016 4.81415 -3.07% 2159.040039 1.47% 9/13/2016 4.80462 -0.20% 2127.02002 -1.48% 9/14/2016 4.86181 1.19% 2125.77002 -0.06% 9/15/2016 4.88088 0.39% 2147.26001 1.01% 9/16/2016 4.95714 1.56% 2139.159912 -0.38% 9/19/2016 4.87135 -1.73% 2139.120117 0.00% 9/20/2016 4.87135 0.00% 2139.76001 0.03% 9/21/2016 4.90948 0.78% 2163.120117 1.09% 9/22/2016 4.94761 0.78% 2177.179932 0.65% 9/23/2016 4.94761 0.00% 2164.689941 -0.57% 9/26/2016 4.93808 -0.19% 2146.100098 -0.86% 9/27/2016 4.95714 0.39% 2159.929932 0.64% 9/28/2016 4.94761 -0.19% 2171.370117 0.53% 9/29/2016 4.98574 0.77% 2151.129883 -0.93% 9/30/2016 4.95714 -0.57% 2168.27002 0.80% 10/3/2016 5.06201 2.12% 2161.199951 -0.33% 10/4/2016 4.97621 -1.69% 2150.48999 -0.50% 10/5/2016 4.95714 -0.38% 2159.72998 0.43% Beta 0.07178 The yield rate on the debt of government is amounted to be 4.50% (Edwards 2013). The equity cost of the organization Harvey Norman has been calculated by using the method CAPM in the table below: Market Return Rate 7.84% Risk Free Rate of Return 4.50% Risk Premium 3.32% Beta 0.0717797 Expected Rate of Return 4.74% The weighted average cost of debt for the firm Harvey Norman has been calculated by using both the market and book value in the table below: Calculation for Cost of Debt:- Book Value Market Value Book Value Market Value Type of Debts Cost of Debts Cost of Debts Amount Weight Weighted Rate Weighted Rate Borrowings 5.93% 6.35% 561808 81.59% 4.84% 5.18% Other Loans 4.22% 5.47% 89928 13.06% 0.55% 0.71% Bank Overdraft 6.68% 7.17% 32620 4.74% 0.32% 0.34% Financial Lease 9.50% 5.19% 139 0.02% 0.002% 0.001% Other Financial Liabilities 5.54% 5.19% 4061 0.59% 0.033% 0.031% Total 688556 100% 5.74% 6.27% The weighted average cost of debt is considered as a different factor, especially, when the rate of interest is used according to the market and book value (Gitman and Zutter 2012). The rates of the book value of the firm have been used but this would not be able to prepare any true claim regarding the monetary outstanding. On the other hand, as per Asx.com.au (2016) the market value organizes the accurate financial claim. The market value that is used for calculating weighted average cost of capital is equivalent to 4.51 % (Hribar, Kravet and Wilson 2014). Moreover, based on the book value, it can be said that the weighted average cost of capital is 4.27%. The particular calculations are as follows: Calculation of Weighted Cost of Capital:- Book Value Market Value Book Value Market Value Particulars Amount Cost Cost Weight Tax Rate Weighted Rate Weighted Rate Equity 380328 4.74% 4.74% 36% 30% 4.27% 4.51% Debt 688556 5.74% 6.27% 64% 30% Total 1068884 4.27% 4.51% When the cost of capital is deliberated by using the market value, the value that is determined out is considered as more pertinent. The particular value is more authentic as the present circumstance is to depict the data from this rate (Johnson and Noguera 2012). This might be of great use for both the shareholders and the investors of the particular organization, who are eager to make investment within the organization. The organization that generally uses the pure play approach for identifying the estimated cost of capital might come up with different issues (Mintz 2016). The particular reason behind this is that the definite investment that is made by the firm would not be able to scrutinize. The organization uses the estimated value of the beta by using the particular firm that can be contrasted to the provided organization by utilizing the pure play approach. The company return is studied by using this specified approach that would not be able to scrutinize the investment return. The firms beta cannot be calculated in a straight method. The true value of this investment might not be obtained from the particular pure play approach. The cause is that the substitute values are utilized for identifying the return from the investments and the situation might also be dissimilar especially when it is included within the real line of business (Weil, Schipper and Francis 2013). Thus, the true worth of th e particular investment that is made along with the return that is developed might not be replicated by using the true worth. References Anandarajan, M., Anandarajan, A. and Srinivasan, C.A. eds., 2012.Business intelligence techniques: a perspective from accounting and finance. Springer Science Business Media. Asx.com.au. 2016.Home - Australian Securities Exchange - ASX. [online] Available at: https://www.asx.com.au/ [Accessed 25 Sep. 2016]. Au.finance.yahoo.com. 2016.HVN.AX Historical Prices | HARVEY FPO Stock - Yahoo!7 Finance. [online] Available at: https://au.finance.yahoo.com/q/hp?s=HVN.AXa=00b=29c=1988d=08e=22f=2016g=v [Accessed 22 Sep. 2016]. Balakrishnan, K., Watts, R.L. and Zuo, L., 2013.Accounting conservatism and firm investment: Evidence from the global financial crisis. Working Paper, MIT Sloan. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Brealey, R.A., Myers, S.C., Allen, F. and Mohanty, P., 2012.Principles of corporate finance. Tata McGraw-Hill Education. Christensen, H.B., Lee, E., Walker, M. and Zeng, C., 2015. Incentives or standards: What determines accounting quality changes around IFRS adoption?.European Accounting Review,24(1), pp.31-61. Damodaran, A., 2016.Damodaran on valuation: security analysis for investment and corporate finance(Vol. 324). John Wiley Sons. Deegan, C., 2012.Australian financial accounting. McGraw-Hill Education Australia. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Demski, J., 2013.Managerial uses of accounting information. Springer Science Business Media. Edwards, J.R., 2013.A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: theory and practice.JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, p.441. Gitman, L.J. and Zutter, C.J., 2012.Principles of managerial finance. Prentice Hall. Harveynormanholdings.com.au.2016.www.harveynormanholdings.com.au/pdf_files/2015-Annual-Report.pdf. [online] Available at: https://www.harveynormanholdings.com.au/pdf_files/2015-Annual-Report.pdf [Accessed 25 Sep. 2016]. Hopwood, W.S., Leiner, J.J. and Young, D.G.R., 2012.Forensic accounting and fraud examination. McGraw-Hill. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Hribar, P., Kravet, T. and Wilson, R., 2014. A new measure of accounting quality.Review of Accounting Studies,19(1), pp.506-538. Johnson, R.C. and Noguera, G., 2012. Accounting for intermediates: Production sharing and trade in value added.Journal of international Economics,86(2), pp.224-236. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Lafond, C.A., McAleer, A.C. and Wentzel, K., 2016. Enhancing the Link between Technology and Accounting in Introductory Courses: Evidence From Students.Journal of the Academy of Business Education,17. Mintz, S., 2016.Ethical obligations and decision-making in accounting: text and cases. McGraw-Hill Higher Education. Pratt, J., 2013.Financial accounting in an economic context. Wiley Global Education. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.

Wednesday, December 4, 2019

Business Research Design-Free-Samples for Students-Myassignment

Question: Required to create an individual reflective journal. A reflective journal is based on the Conceptthatlearningis theresultof 'Mental Construction'. Answer: In this paper, I am going to focus on the different perspectives of the business research design and the importance of learning in several aspects. The main theme of the paper is to demonstrate through proper research that learning is the outcome of a proper mental construction. The idea is that proper learning ought to be the base for running a perfect business administration and the barriers that come along with it must be dealt with tactfully. I must focus on the different aspects of the organizational learning and tend to resolve the issues that I am facing within my working area of knowledge. The more I work and face the challenges, the more I will know from these factors. This will lead to my gathering of new knowledge and face new circumstances. The CLN team I am working with have been facing many troubles of l;ate and I have to remedy these things. The various aspects that I have learnt while creating my BMC and the research proposal for the organization are the leadership and motivation problems, the various issues that I have faced while implementing something new and innovative. The innovation processes is one of the most necessary things that I think is essential for the growth of the organizations and learn new things. I am focusing on the fact that inventing and promoting new technologies in the workplace is indeed an essential fact. This helps to sort out all the negative issues within any organization and erase out the negative things. My thoughts are always linked with the organizational growth and gaining the competitive advantage for the organizations over their rivals. I have implemented several methods in the project of the organization that could add to the flair of success for the organization. Indeed some of them have yielded me success. I have implemented the change management systems within the organizations by which the organization can go through some positive changes. I have taken some actions by which the support could be provided to the team members in order to adjust with the new changes within the organization. The core competencies of the companies have to be analyzed distinctively so that there could be several new things to be welcomed within that core group. I have done some meetings with some of the leaders of the organizations who have suggested that organizational change is very much necessary for the organizations so that it can adjust to the changes in the business environment. I knew that this would not be so easy as to implement the change so successfully but I hoped that the employees of the organizations would cooperate with the management to let that happen positively. I have also learnt through my experiences that continuous improvement is one of the major things among the companies so that it can move on to become the global leaders. Another thing that I have identified during my learning period is that of the underemployed youth and their wicked problems. I suppose the model of strategic decision thinking could be implemented in this regard. According to this framework, I will advise the societal decision makers to define the problems and address them properly. Then the identified problems have to be developed to have a positive solution. The problems have to be analyzed properly and discover on whose part the problem has actually occurred. After the analysis, the decision makers should apply the problem solving method to resolve the issues. I think the people on whose end the problem has really occurred should develop a deep understanding of the problem. Then he should he must define the problem clearly he wants to solve. In the next stage, the brainstorm process should be applied so that potential solutions can be developed and the best possible solution should be applied. A prototype or some prototypes have to be selected so that every part of the solution can be tested. The short-cycle innovation process has to be applied in order to improve the situation. The point of view of the customers has to be understood. The business model canvas has to be developed in the process. The problem has to be looked with deeper insights, different solution perspectives have to be understood, the end users have to be focused, the possibility set has to be expanded, and experimentation and feedback process has to be implemented properly. The best creative ideas should be conveyed to the stakeholders. The process of building a proper business research design is always so very important. This is very much marketable and loveable in all aspects. I think the perspectives that should be focused on in accordance to the desires of all the human needs, technical feasibility and economic viabilities of the people who are in trouble. I would strongly recommend applying these sources in the successful business designing process. In order to build a proper business model, many things have to be kept in mind. The target market of the business organizations have to be measured properly and distributions have to made in order to the so that the supplies could be provided to them. After the problems are recognized, the ways to solve the problems have to be made. One of the main instruments to solve the problem is to confirm the product or the service that would be best for solving the problem. The support strategies have to be applied strongly that would help to solve the priorities. I also thin k before making a business model, the industry experts and investors should be consulted. I would like to advise that one of the main things to enhance the learning process in the business setting is to study about the value proposition canvas. This canvas signals to understand the needs and desires of the customers. This asserts on the fact the product of the company should intersect with the desires of the customers. The equation is in the fact about what things are made by the company and the reason for the customers to buy it. I have faced the challenge that these things do not merge in some cases. This leads to the breakdown of the chain. I should recommend that the organizations should focus on the fact that they should analyze the consumer behavior. This reveals that the organizations should conduct surveys to understand the needs of their customers. I think making better marketing strategies would solve the problem. I suppose the entire learning process remains incomplete if the importance of proper business strategies is not understood. Apart from these things, I would strongly suggest to all the people who are going through the learning process that all these mentioned frameworks should be followed in order to maintain the growth of the companies and understand the needs and values of the consumers. These models should be followed properly to gain the strong competitive advantage over one another. The business model frameworks should be followed by the companies and thus the utilization of the opportunities. The strengths and weaknesses should be analyzed and the threats should be minimized by the companies by applying certain useful strategies. These are the ways the customers can be reached and the organization can yield fruitful results in the markets. In order to conclude, I would like to say that the value proposition canvas template and the relatively important business model frameworks should be applied to obtain terrific outcomes for the business organizations. Bibliography Argote, L., 2012.Organizational learning: Creating, retaining and transferring knowledge. Springer Science Business Media. Bryman, A. and Bell, E., 2015.Business research methods. Oxford University Press, USA. Dale, B., 2015.Total quality management. John Wiley Sons, Ltd. Elias, S.M., Smith, W.L. and Barney, C.E., 2012. Age as a moderator of attitude towards technology in the workplace: Work motivation and overall job satisfaction.Behaviour Information Technology,31(5), pp.453-467. Gallagher, S., 2013.Brainstorming: Views and interviews on the mind. Andrews UK Limited. Garca-Morales, V.J., Jimnez-Barrionuevo, M.M. and Gutirrez-Gutirrez, L., 2012. Transformational leadership influence on organizational performance through organizational learning and innovation.Journal of business research,65(7), pp.1040-1050. Hayes, J., 2014.The theory and practice of change management. Palgrave Macmillan. Hollensen, S., 2015.Marketing management: A relationship approach. Pearson Education. Osterwalder, A., Pigneur, Y. and Smith, A., 2012. The Value Proposition Canvas.Retrieved September 2013 from https://businessmodelalchemist. com/blog/2012/08/achieve-product-market-fit-with-ourbrand-new-value-proposition-designer. html. Ronagel, C.S., 2017. Leadership and Motivation. InLeadership Today(pp. 217-228). Springer International Publishing