The Topic Of Farming And Poverty - 1065 Words

Writing commentary I decided to write an article for the readers of a sophisticated scientific based magazine on the topic of farming and poverty. As the problem of world hunger becomes more and more apparent I wanted to write an article for what I believe is the solution to the problem. My aim was to inform and persuade the readers to agree with my view that intensive farming is better than free range farming. By all means, there were restrictions and bias to my argument, so in the end I decided to make it a one sided piece. I intended my article for a more sophisticated audience who will have at least some knowledge on the topic of poverty and farming. However, I knew that I would cause disagreements with the readers as people have†¦show more content†¦The reader may be convinced to think that the article is written by an expert on the subject, so, it may encourage the reader to agree with me. However, my article argues strongly for one side of the argument; my view is against those of the general public, most of which have a false belief that free range products are better than intensive. Therefore, to support my point I included a large photograph showing the vile conditions in a free range farm. Using this may help me to get the reader on my side. I chose this specific picture because it demonstrates a wide variety of senses; you can almost smell the overwhelming stench of the faeces and hear the deafening cluck of a thousand chickens. The right side of the picture is very dark compared to the left, this could suggest to the reader that there are dark sides to free range farming as well as the bright side that is often advertised. The light at the end of the farm also makes the farm seem endless, and therefore, it would seem as if there were millions of chickens all crammed into the cages. This may encourage the reader to dislike free range farming and more likely to support my view. I knew that the introduction had to be important; I tried to make it as engaging, appealing and shocking as I could. In order to engage my readers, I started the article with two rhetorical question asking the reader for their opinions on the picture. One of which is: â€Å"What do you think this picture shows?†, the use of personal

Social Service Delivery Is A Mechanism Through Which The

Social service delivery is a mechanism through which the social programs are delivered to the needy one by private or public agencies. Social programs are designed to deliver significant social goals thereby meeting ongoing needs of people. In the past, when people needed help they initially turned to their families as the helping resource. Now a day, it is practically difficult for many people to access help from their families as problems became more complex, especially mental health and social problems, other services delivery resources have developed to provide services that could not be accomplished by the family. Thus the Social service delivery has developed gradually from the family to society and to the governmental and private†¦show more content†¦Much attention focused on working conditions, economic reform and obtaining basic services for people in need. Group work, advocacy and community organization models were used in delivering services. Social welfare Programs Social workers need to keep update on resources and programs and need to be able to help their clients navigate the complex process of accessing resources. Federal and state welfare programs include cash assistance, health and medical provisions, food assistance, housing subsidies, utility subsidies, child care assistance, unemployment compensation etc. Below are some of the important programs that are designed to help or intervene on behalf of clients in distress. Abused women shelters are designed to provide protection, temporary housing, counseling and support for persons of domestic violence. Adult protective services are mandated by law to provide protection for vulnerable adults who are being abused by family members, care givers or strangers. Child protective services a function of the division of child and family services, provides legal protection and a variety of support services for abused and neglected children. Criminal courts may be of help to victims of domestic violence and child abuse and neglect, by issuing orders of protection and adjudicating the guilt or innocence of accusedShow MoreRelatedQuestionnaire On Content Delivery With User Intelligence Using Fp Growth1620 Words   |  7 PagesContent delivery with user Intelligence using FP growth 1Author name, 2Prof. name Pune University, India 1@gmail.com, 2@gmail.com Abstract: - Online social networking sites such as MySpace, Facebook, and Flickr have become a popular way to share and propagate content. Content providers primarily use Content Delivery Networks (CDNs) to deliver content to end-users with the aim to improve their Web access experience and to provide a variety of content services to their users. Content delivery networksRead MoreCharacteristics Of Chinese Legal System For Ngos843 Words   |  4 PagesIntroduction Over the past 66 years since 1949, China has been through a unique development and economic growth patterns. 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The Indian Community Free Essays

There are different communities around the world serving different purposes. A community tends to affect everyone’s life one way or the other by interacting with every individual. Community describes a group of people who have something in common, even though every human is unique. We will write a custom essay sample on The Indian Community or any similar topic only for you Order Now By belonging to the Indian community, I have interacted more with its cultural community, social community, and school community. People all over India belongs to a variety of different communities depending upon their geographic location, values and beliefs, social and recreational interests, history, culture, and language, education and skills, family and race. Apart from the existence of different communities Cultural, Language, Social, and School communities are highly eminent in the Indian community. Culture is an important part of the Indian community. Indian culture has taught me several different things such as how to behave in front of others, how to respect others, how to perform my duties in order, and many other significant guidelines. My culture includes various religious activities such as performing â€Å"Pooja,† a Hindu religion ritual, when somebody bought a new house or for the well being of their family. My sister is also involved in many religious performances like â€Å"Garba,† which is a dance activity done to worship a Hindu goddess â€Å"Amba. † Dance is considered to be a form of art and is of great significance for my family. Certainly, there are several religious festivals in my culture among which the famous one is â€Å"Diwali,† the festival of lights, which is celebrated in honor of Lord Rama on his return to home from exile after fourteen years in jungle. As a child I was always exited to light the firecrackers and eat lots of sweets during the festival of â€Å"Diwali. † Language is also an important constituent of Indian culture since people in Indian community speak several different languages. Hindi, the national language of India, and English are used as the buffer languages by the people of Indian community since they primarily speak their own state languages. My primary language is my state language, Gujarati, then come Hindi, English, Sanskrit, and Spanish, which I learned after coming to United States. In my culture, elders are given the priority of making the decisions in the family and to guide others from their experiences how to make judgments during critical situations. A strong bond of unity prevails in the family, which helps to share joy and sorrow of everyone in the family. Another important aspect of the Indian community is Society. Social community greatly interacts with me in the terms of my relationship towards my relatives, cousins, neighbors, friends, and many others with whom I deal with on a daily basis. Everyone older than me has to be called with a respectful name or a subtitle. I have to go with my family on social visits to my relatives’ house on our religious occasions and ceremonies like wedding, birthdays, etc. When we visit someone’s house during a New Year day or some special occasions we give them a gift, a box of sweets or usually its money that we offer. There are usually frequent visits from my cousins and friends during the summer time so that we can enjoy our vacation together. For instance, we all would play â€Å"Cricket† in the open fields of the farm in my village and climb up the mango trees to get some raw mangoes. My neighbors around us are very helpful and caring people. A major part in my life and the Indian community is the School community. School community greatly emphasizes on the educational programs than any other programs like athletic, different kinds of clubs, etc. Education is considered as a prestige of the family in the Indian community and highly signifies the family status. My school life in India was the true experience of discipline, manner, and respect for others. Indian schools are strict about the education and so every school enforce rules and regulations of their own. Schools have their own uniforms and guidelines, which every student like me should follow and obey them. My exams were much harder back in my country, India, than they are in United States, in the terms that there were not multiple choice questions, there were mostly essay questions, and in addition to that sometimes we have two final exams in one day. My school life in India is by far the best part of my life that I have ever enjoyed. Thus, Cultural, Language, Social, and School communities in the Indian community are the important aspects of Indian life. The complex nature of these various sub-communities in the Indian community has made them so important that each one can be explored more extensively. As each of these communities is not static, but rather changeable and interdependent on each other. Further more, in-depth analysis of these sub-communities would describe the Indian community as a whole. How to cite The Indian Community, Papers

Preparing GPFRs Public and Private Companies

Question: Discuss about the Preparing GPFRs for Public and Private Companies. Answer: Introduction General-purpose financial statements are issued all through the year that facilitates the investors and creditors to support their decision making process. A set of GPFRs comprises a balance sheet, owners equity or retained earnings statement, income statement and cash flow statement (Deegan, 2012). Such statements are called general purpose as it includes basic financial statements those can be used by people for several activities. The public companies are required to prepare General Purpose Financial Reports (GPFRs) as per Corporation Act 2001. These companies have to prepare such report at least once a year and communicate the same to its users. Several guidelines and regulations are required to be followed in the preparation of GPFRs. Conversely, private organizations along with certain exceptions do not require preparing GPFRs (Christensen Nikolaev, 2013). The objective of the essay is to explain the concept and relevance of GPFRs and IFRS. Moreover, the importance of true and fair statements in Australian financial reporting will also be explained. Importance of GPFRs General Purpose Financial Reports (GPFRs) are a set of financial statements in the form of financial reporting those are used by the companies for communicating the performance of their business with the people outside the organization (Mller et al. 2015). These reports are of great importance for the companies. Both the investors and the creditors can evaluate this set of financial reports in order to predict the companys future performance along with the organizations capability to get rid of its recent and future debts. All the public companies need to issue an audited set of GPFRs under the guidelines of Public Company Accounting Oversight Board or PCAOB (Chua et al. 2012). Most of the public organizations tend to issue quarterly earnings statements along with the annual financial reports. Such reporting offers the potential investors further financial information regarding the company that helps them in making efficient investment decisions. GPFRs offer information regarding the financial position of an organization that includes information on economic resources and claims against them. These reports also includes any alterations in its financial position that might be because of certain other factors like financial performance or some issues such as increasing debt (Cotter et al. 2012). Such information facilitates the users of the financial statements for recognizing the weaknesses and strengths of the company and evaluates its solvency and liquidity in addition to requirement for any further financing. Financial performance information provided by GPFRs facilitates the users of such financial statements to evaluate the management performance, companys ability to generate cash and the risks connected with the business and the ways these could affect the companys business (Ahmed et al. 2013). GPFRs help to review the cash flow information and evaluate its solvency and its capability to spend cash. Difference between GPFRs and Special Purpose Financial Statements A special purpose financial statement can be stated as any type of report, which is not understood as general-purpose financial report. A financial statement can be understood as an authorized record of the financial conducts of businesses, individual or other company over a definite time (De George et al. 2012). On the other hand, special purpose financial statements can be understood, as a collection of financial statements those are generated by employing a special purpose framework in order address the specific desires of definite users those who are likely to use them. They are not deemed to use by public companies at a large and for this reason; these have extremely confined use for people else except for the anticipated users. The difference between both of these reports is the special purpose framework (Zhang Andrew, 2014). Generally, reports those are prepared to be use by public is deemed to adopt a general-purpose framework. Special purpose financial reports are normally prepared to be used by internal users like the management staff or certain external users such as banks or the government bodies. If any report had a purpose to be of great use for the tax auditors, for illustration, then the special structure that is employed might probably be a tax regulatory structure. Several distinct groups and people might need financial reports for various purposes. If an organization is a reporting entity, it requires submitting a GPFR, which complies with all the applicable Australian Accounting Standards Board (AASB) and offers certain accounting ways and for presenting the financial information of the organization (Martnezà ¢Ã¢â€š ¬Ã‚ Ferrero et al. 2015). However, if an organization is not a reporting entity then it requires submitting special purpose financial statement that will require complying with certain accounting standards such as financial statements presentation, standards interpretation, accounting policies and cash flow statements (Weil et al. 2013). Relevance of True and Fair View in Australian Financial Reporting True and fair view in financial reporting indicates that the statements of finance are devoid of misstatements and sincerely represent the position and financial performance of the organization (Landsman et al. 2012). Even though true and fair view expression is not adequately mentioned in the Australian accounting literature, such expression can be explained as per the audit concept. The corporation Act 2001 has mandated that the financial report of Australian public organizations needs to comply with both standards of accounting and true and fair view of companys performance position (Dholakia, 2012). If certain conflicts takes place between these two requirements then true and fair view must be reflected upon through additional information included in the accounts notes. True indicates that the financial reports offered by a company are factually appropriate and are generated in accordance to applicable reporting structure like IFRS and these does not encompass any material misstatements hose can mislead its users. Misstatements might generate from certain material errors or transaction omissions and balances within the financial statements (Tarr Mack, 2013). Fair implies that the financial statements generate the necessary information faithfully devoid of any element of bias and they indicate the transactions economic aspects other than just the legal form. As per Australian financial reporting standards, generation of true and fair financial statements is largely recognized as one among the responsibilities of the companys directors (Palea, 2014). For this reason, auditors need to consider whether reporting responsibilities are fulfilled by the directors in the generation of true and fair financial reports at the time of offering an audit opinion. Company law of Australian jurisdictions necessitates the auditors to effectively mention in their audit reports whether in their view the financial reports offer a true and fair view of the companys financial position and performance. GPFRs Importance for Public Companies and Not for Private Companies Private companies are not subject to any financial reporting requirements under the Australian accounting standard. Unlike private companies, all the public companies are required to generate general-purpose financial statements. Public companies are entitled to prepare such report in comparison to private companies because of the need of legislation, founding documents such as trust deeds or the parent organization (Jackling et al. 2012). Public can also decide to generate these reports if they consider that doing so might be useful. GPFRs are designed in a way that could assist a wide base of users in their decision-making. The distribution of financial statements of the private companies is generally limited and in certain cases, financial statement users of the private companies have a capability to gain information that the public company investors do not. GPFRs standards if applied to private companies might not be relevant o the information needs of its users (Palea Maino, 2013). In the public sector organizations, the auditor-general offers assurance to its users that the information reported by the public companies complies materially with the required accounting standards and fairly indicates the financial performance of the companies for the period covered by the financial report. Standards of GPFRs are specially designed for the public benefit organizations rather than private companies as these companies serve the public interests and require complying with high quality standards of accounting those might be used by public companies globally (Dholakia, 2012). Concept of IFRS International Financial Reporting Standards (IFRS) is known as a structure of accounting standards; those are prepared by a not-for-profit and independent entity known as International Accounting Standards Board (IASB) (Zhang Andrew, 2014). The objective of IFRS is to offer an international framework for the ways in which public organizations generate and disclose their financial reports. IFRS offers general guidance for the generation of financial reports other than setting regulations for reporting those are specific to industries. IFRS is at some occasion confused with International Accounting Standards (IAS) those are older standards replaced by IFRS (Zhang Andrew, 2014). Having such international standard is especially vital for huge organizations those have subsidiaries in several nations. Adopting a specific set of globally accepted standards will simplify the accounting procedures by facilitating an organization to employ a single reporting language all through. A particular standard will also offer auditors as well as investors with cohesive view of finances. In the recent years, more than 100 nations require or permit IFRS for the public companies with increasing number of companies anticipated to transition to IFRS at the end of the year 2016 (Mller et al. 2015). The IFRS proponents as a global standard sustains that cost of implementation of IFRS might be offset by the compliance potential in order to enhance the credit ratings. IFRS intends to sustain transparency and stability throughout the financial world that encompass European Union and several nations of South America and Asia but not the United States. These standards supports businesses and individual investors for making educated financial decisions, as they are capable to view the recent business happenings of a company in which they are planning to invest (Dholakia, 2012). Global adoption of IFRS is suggested that could save money on alternative comparison costs and personal investigations along with facilitating free flow of information. Conclusion The objective of the essay was to explain the concept and relevance of GPFRs and IFRS. Moreover, the importance of true and fair statements in Australian financial reporting was also explained in this research essay. From the discussion, it was gathered that GPFRs offer information regarding the financial position of a public organization that includes information on economic resources and claims against them. Moreover, a financial report can be understood as a recognized record of the financial activities of businesses, individual or several companies over a predefined time. On the other hand, special purpose financial statements can be understood, as a record of financial reports those are generated by employing a special purpose framework in order for addressing the specific requirements of definite users those who require to use them. It was also gathered that true and fair view in financial reporting indicates that the financial reports are devoid of any kind of misstatements and sincerely represent the position and financial performance of the organization. References Ahmed, A. S., Neel, M. Wang, D. (2013). Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence.Contemporary Accounting Research,30(4), 1344-1372. Christensen, H. B. Nikolaev, V. V. (2013). Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies, 18(3), 734-775. Chua, Y. L., Cheong, C. S. Gould, G. (2012). The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia.Journal of International Accounting Research,11(1), 119-146. Cotter, J., Tarca, A. Wee, M. (2012). IFRS adoption and analysts earnings forecasts: Australian evidence.Accounting Finance,52(2), 395-419. De George, E. T., Ferguson, C. B. Spear, N. A. (2012). How much does IFRS cost? IFRS adoption and audit fees.The Accounting Review,88(2), 429-462. Deegan, C. (2012).Australian financial accounting. Australia: McGraw-Hill Education. Dholakia, P. (2012). A Perpetual Study of IFRS Towards a True and Fair View of International Accounting System.International Journal of Scientific and Research Publications,2(3), 1-9. Jackling, B., Howieson, B. Natoli, R. (2012). Some implications of IFRS adoption for accounting education.Australian Accounting Review,22(4), 331-340. Landsman, W. R., Maydew, E. L. Thornock, J. R. (2012). The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics,53(1), 34-54. Martnezà ¢Ã¢â€š ¬Ã‚ Ferrero, J., Garciaà ¢Ã¢â€š ¬Ã‚ Sanchez, I. M. Cuadradoà ¢Ã¢â€š ¬Ã‚ Ballesteros, B. (2015). Effect of financial reporting quality on sustainability information disclosure.Corporate Social Responsibility and Environmental Management, 22(1), 45-64. Mller, M. A., Riedl, E. J. Sellhorn, T. (2015). Recognition versus disclosure of fair values.The Accounting Review,90(6), 2411-2447. Palea, V. Maino, R. (2013). Private equity fair value measurement: a critical perspective on IFRS 13.Australian Accounting Review,23(3), 264-278. Palea, V. (2014). Fair value accounting and its usefulness to financial statement users.Journal of Financial Reporting and Accounting,12(2), 102-116. Tarr, J. A. Mack, J. (2013). Auditor obligations in an evolving legal landscape.Accounting, Auditing Accountability Journal,26(6), 1009-1026. Weil, R. L., Schipper, K. Francis, J. (2013).Financial accounting: an introduction to concepts, methods and uses. London: Cengage Learning. Zhang, Y. Andrew, J. (2014). Financialisation and the conceptual framework.Critical perspectives on accounting,25(1), 17-26.