Choose a topic that talk about a company Term Paper

Choose a topic that talk about a company - Term Paper Example Income statements and balance sheets are considerably two of the more important accounting instruments in reflecting the fiscal situation of companies. Hence, balance sheets and income statements are frequently used by companies. Accounts of a particular company are likely to get affected as a result of variation in assets of company at one hand and liabilities on the other hand, respectively (Helfert 40). These financial instruments are, therefore, helpful to configure both assets and liabilities. The income statement is the overall view of the company’s financial state and tends to vary with the variation in cash and expenses. On the other hand, the balance sheet reveals the true picture of the current financial status of the company. Likewise various other standards are part of the financial practices across the world but almost all of them, ultimately, serve the same purpose. This report precisely aims to give an insight on the use of financial instruments namely the 10 â €“ K for fiscal year ended December, 2012, by Yahoo! Inc., and the affect of different journal entries on EPS (Earning per share) & in net income. Earnings per share (EPS) serve as an indicator of a company's profitability. Allocating portion of a company's profit to each outstanding share of common stock is a standard activity. This report will also focus on multiple journal entries featuring the financial tool based on Form 10 K and their subsequent effects on net income and EPS. Journal Entries Journal entries are about reporting financial transaction in an accounting book of the company. These entries serve as source information to generate other financial reports (Wolfe). The financial statements (Form 10 - K) for Yahoo! Inc. for the year ended December, 2012, will remain the primary focus of analysis in the discussion ahead (Yahoo! Inc. 79). Duly consolidated Balance Sheet of Yahoo! Inc. is appended below, for referral, with regard to discussion on journal entries. Yahoo! Inc. Consolidated Balance Sheet December 31, 2012 ASSETS Current assets: Cash and cash equivalents 2,667,778 Short term marketable securities 1,516,175 Accounts receivable 1,008,448 Prepaid expenses and other current assets 460,312 Total current assets 5,652,713 Long term marketable debt securities 1,838,425 Alibaba Group Preference Shares 816,261 Property and equipment, net 1,685,845 Goodwill 3,826,749 Intangible assets, net 153,973 Other long term assets 289,130 Investments in equity interests 2,840,157 Total assets 17,103,253 LIABILITIES AND EQUITY Current liabilities: Accounts payable 184,831 Accrued expenses and other current liabilities 808,475 Deferred revenue 296,926 Total current liabilities 1,290,232 Long term deferred revenue 407,560 Capital lease and other long term liabilities 124,587 Deferred and other long term tax liabilities, net 675,271 Total liabilities 2,497,650 Commitments and contingencies - Yahoo! Inc. stockholder's equity: Preferred stock, $0.001 par value, 1 0,000 shares authorized; none issued or outstanding - Common stock, $0.001 par value, 5,000,000 shares authorized; 1,189,816 shares issued and 1,115,233 shares outstanding as of December 31, 2012 1,187 Additional paid in capital 9,563,348 Treasury stock at cost, 74583 shares as of December 31, 2012 (1,368,043) Retained earnings 5,792,459 Accumulated other comprehensive income 571,249 Total Yahoo! Inc. stock

Portfolio Maternal & Peadiatric Care Essay Example | Topics and Well Written Essays - 500 words

Portfolio Maternal & Peadiatric Care - Essay Example Thus, the interviewer should determine that they understand the attitude of the individual they will interview before they are brought into the room. The woman's rejection of an interpreter is the first mistake that was made while conducting the interview. All patients are not fluent in the English language. It is necessary to use a professional interpreter because it can allow a safe and effective interview to be conducted instead of a confusing and frustrating one (NSW Health Department). Often enough, individuals feel no need for an interpreter because they are embarrassed or feel their personal information will not be respected. To maintain their privacy they reject the idea of an interpreter. Under these circumstances the interviewer should convince the patient that their information will be kept confidential. They should also be reassured that the interpreter will be most useful, not only because they are aware of the terminology required to explain the situation but because they are also bound to present the facts exactly as they are: accurately and full. The presence of a male child and his behavior should have immediately warned the interviewer to the lack of professionalism with which the interview might be conducted.

Reflection Essay Example | Topics and Well Written Essays - 250 words - 84

Reflection - Essay Example 2). These points are the ones that appeal to me most from Sirico’s publication. I think the new concept highlighted in the publication is the fact that entrepreneurship is similar to other professions; therefore, it is prudent to afford entrepreneurs with the same level of respect. Judging them based on stereotypes originating from biased, archaic religious perceptions does little to encourage those in the vocation to engage in ethical business practice. Positive consequences result from applauding the innovative, intuition-filled actions of entrepreneurs, as it affirms their ability to create something in spite of dire circumstances. In my opinion, if the world regarded entrepreneurship as a vocation, there would be a limited need to use regulatory policies to coerce entrepreneurs to conform to business ethics principles. Ensuring ethical practices would become second nature, as entrepreneurs would regard these practices as their inherent duty to the public. They would endeavor to ensure their practices result in positive outcomes rather than harmful

Undersea Release of Methane Is Under Way Article Critique Essay

Undersea Release of Methane Is Under Way Article Critique - Essay Example Cornelia Dean has used an important subject of science for this article. Global warming is an issue of concern for the entire world and Dean has explained the new atmospheric changes that can worsen the situation and promote further warming of the environment. The article has been supported by the research work which has been carried out by different countries including Britain, Germany and the United States. This highlights the fact that the subject is essential for all the countries across the globe and scientists are working towards checking for the climatic changes of the world. The article portrays a new research which must be new to a large group of readers. Many people would be unaware with regard to the fact that undersea release of methane could be an ongoing process. The author has written the article in a very understandable way and the writer has provided evidence from different studies. Thus, the article is readable by the common man and it will be of further assistance to the people possessing scientific knowledge. Â  It also serves to explain the subject in a complete manner by providing a proper history of the release of methane gas into the atmosphere followed by the negative effects of increased amounts of the gas in the atmosphere. The article explains the entire global climatic situation which results from the release of methane gas into the atmosphere. It highlights the fact that the increase in methane gas in the atmosphere occurred following the era of industrialization.... He also explained that the release of methane from under the sea bed was not in great amounts but this situation could take a different turn. Cornelia Dean has used an important subject of science for this article. Global warming is an issue of concern for the entire world and Dean has explained the new atmospheric changes that can worsen the situation and promote further warming of the environment. The article has been supported by the research work which has been carried out by different countries including Britain, Germany and the United States. This highlights the fact that the subject is essential for all the countries across the globe and scientists are working towards checking for the climatic changes of the world. The article portrays a new research which must be new to a large group of readers. Many people would be unaware with regard to the fact that undersea release of methane could be an ongoing process. The author has written the article in a very understandable way and the writer has provided evidence from different studies. Thus, the article is readable by the common man and it will be of further assistance to the people possessing scientific knowledge. It also serves to explain the subject in a complete manner by providing a proper history of the release of methane gas into the atmosphere followed by the negative effects of increased amounts of the gas in the atmosphere. The article explains the entire global climatic situation which results from the release of methane gas into the atmosphere. It highlights the fact that the increase in methane gas in the atmosphere occurred following the era of industrialization and it continued to increase owing to the activities of man which include agricultural activities as well

Reflection Essay Example | Topics and Well Written Essays - 250 words - 84

Reflection - Essay Example 2). These points are the ones that appeal to me most from Sirico’s publication. I think the new concept highlighted in the publication is the fact that entrepreneurship is similar to other professions; therefore, it is prudent to afford entrepreneurs with the same level of respect. Judging them based on stereotypes originating from biased, archaic religious perceptions does little to encourage those in the vocation to engage in ethical business practice. Positive consequences result from applauding the innovative, intuition-filled actions of entrepreneurs, as it affirms their ability to create something in spite of dire circumstances. In my opinion, if the world regarded entrepreneurship as a vocation, there would be a limited need to use regulatory policies to coerce entrepreneurs to conform to business ethics principles. Ensuring ethical practices would become second nature, as entrepreneurs would regard these practices as their inherent duty to the public. They would endeavor to ensure their practices result in positive outcomes rather than harmful

Role of Conflict and Power Essay Example for Free

Role of Conflict and Power Essay The Kite Runner, written by Khaled Hosseini, is a novel about power, justice, and both internal and external conflict. The feelings of jealousy and selfishness are continually shown by at least two of the main characters throughout the story. This is also a story of cultural power brought on by the influences of the Taliban within the Afghan society. Power is a constant theme throughout the novel and ties closely with the conflict in the characters. Amir, is the central character and is shaped both in character and intellect by power. He is privileged and wealthy, but also steeped in jealousy and cowardice. He is selfish and guilty of abhorrent behaviors. The one positive strength Amir has is his friendship with Hassan. Considered best friends this is a friendship that is generally one-sided with Hassan showing the loyalty and trust. There is an ongoing conflict for this friendship because Amir shares paternal heritage with Hassan. Hassan was born into servitude and thus Baba, the boys’ father, cannot lay claim to Hassan’s heritage. The Afghan traditions and culture pose a conflict for Baba regarding Hassan. Hassan for his part is loyal, forgiving, and an all-around pleasant person to be with. The two boys are drawn to each other naturally. Hassan is the family servant and never wavers in his loyalty to the family even with the knowledge that he should be considered part of it. At the same time, Baba struggles with his own morals and the rigid Afghani traditions. He is proud and determined but also emotionally detached from Amir. Amir feels the detachment deeply and constantly strives to receive Baba’s affection. There are several characters that tie into the overall story. Ali is Hassan’s surrogate father and also servant to Baba. Assef is the antagonist for the story along with two other boys; Kamel and Wali. Assef is a bully and an abuser. Ultimately he sexually abuses Hassan and Sohrab, Hassan’s son. Assef feels no sorrow or remorse for his actions and  continues to bully people. In the second half of the novel, Farid, Amir’s driver and friend proves to be a valuable and trustworthy friend eventually helping to search for Sohrab. Sharif, is Amir’s uncle by marriage and also proves to be an asset in bringing Sohrab to the United States. There are many more second class characters within the story that have minor roles to the significance of the story. Communication, or the lack thereof, plays an important part to the story. Baba lacks emotional communication with both Amir and Hassan. For Amir, Baba displays his love with gifts and monetary gains. This leads Amir to feel privileged and entitled. He is a selfish child with no real emotional connection to his father. Amir displays jealousy to anyone receiving Baba’s affection no matter how small the significance. This jealousy is directed at Hassan because Amir is taught to believe that servants are beneath him. Hassan for his part, is a good natured child, he forgives easily and comes across almost as naive. Amir behaves terribly toward Hassan, using passive-aggressive tactics to goad Hassan, which never really works to Amir’s benefit. It becomes apparent that although Amir considers Hassan to be his best friend, Amir struggles with the communication necessary to show his affection. When Hassan is raped, it is because Amir betrays him. It isn’t until well after the rape that a grown Amir can effectively communicate his guilt regarding his role in the rape. This guilt eventually leads Amir to search for Hassan’s son. Communication plays another significant role that closely ties culture and relationships. Afghani culture seems to have a specific role for males; emotions are not shown although there is a deep value on morals. The fact that culture plays such an important part is evident within the relationship between Baba and Hassan. Baba cannot publicly announce that Hassan is his son but he can do small favors and give gifts. He can also treat Hassan as a part of the family with deference to direct heritage; son versus nephew. Communication and culture directly affect the issues of power and conflict within the story and the dialogue between the characters. The greatest source of conflict is caused by the fact that Hassan is Baba’s son. Amir is aware of this fact and reacts negatively. Amir is both jealous and cruel to Hassan, yet he also considers Hassan to be his most important friend. The friendship is generally one-sided with Hassan consistently showing his trust and loyalty to Amir even after the next major conflict occurs, Hassan’s rape.  Hassan’s rape is brought on by Amir’s actions. He wants to be the best kite runner and tries to prove himself during a competition with Hassan at his side. Assef shows his true character within this portion of the novel by sexually abusing Hassan. Amir fails to intervene in the rape of Hassan and subsequently struggles with guilt. Amir attempts to atone for his actions throughout the rest of the book. Part of the conflict for Amir is within himself. He allows and unspeakable act to happen to his best friend, then he feels tremendous guilt about not helping him. This guilt ultimately affects Amir’s character and changes the way he sees things. Assef, Hassan’s rapist, shows the magnitude of his power from the beginning towards both boys but eventually directs his power on Hassan. The primary reason for this is because of the culture and way of life and also Hassan’s status within the community. Conflict ultimately leads to displays of power throughout the book. Power is a cornerstone of the events to the story. It is shown in many differing ways from authority and control to and a means to an end. Assef uses his power to prove his social status. He is demeaning, mean, and a bully to those he considers beneath him. The rape is an effect of Assef’s definition of power. The other real source of power comes from the Taliban regime. The Taliban show power over others because they own it and others do not. Power is exclusive to the Taliban because of control and this allows the Taliban to reign over everyone. Baba feels this power and shows his deference to it by following the rules of the culture. These rules eventually lead to the conflict in the story. Power and control can pave the way for a person to either be held under or to allow them to regain control over themselves. When Amir finally discloses his guilt in the final portion of the book, he shows his own power. Amir is able to gain self-worth through his actions to help Sohrab and thus begins to forgive himself for his role in Hassan’s tragedy. Self-disclosure has a purpose in life and Amir uses it perfectly. He is able to confront his own issues while at the same time offer assistance to another. This is a novel that is worth reading. It gives a unique perspective on Afghani culture that a person wouldn’t normally see. There is culture of rigid rules, family dynamics and secrets, as well as how society rules over people.

Regimes of Recognition and Enforcement of Judgments

Regimes of Recognition and Enforcement of Judgments A comparison of the similarities and differences of the respective regimes of recognition and enforcement of judgments under Council Regulation 44/2001 with those provided by the English Common Law. As a Member State of the European Union, the United Kingdom is subject to two regimes of recognition and enforcement of judgments. One is the domestic system that has developed under the English common law, while the other has been imposed upon the English legal system by the European Council, through Regulation 44/2001. These two regimes are similar in many ways, although there also significant differences between them. The Council Regulation acknowledges that in the pursuit of a community in which free movement of persons is ensured, there needs to be ‘measures relating to judicial cooperation in civil matters which are necessary for the sound operation of the internal market.’ Furthermore, it expressly recognizes that judicial differences between the national rules of member states governing jurisdiction and recognition of judgments ‘hamper the sound operation of the internal market’. The Regulation seeks to establish the free movement of judgments in civil and commercial matters, and it can therefore be seen as a harmonizing measure. It replaced the Brussels Convention on jurisdiction. The Regulation is based upon the principle that there should be a high level of predictability in the area of judicial enforcement and recognition. This can be seen as in-keeping with the general aims of the Community as set out in the earlier Treaties. Article 32 of the Regulation defines ‘judgment’ as ‘any judgment given by a court or tribunal of a member state, whatever the judgment may be called, including a decree, order, decision or writ of execution†¦Ã¢â‚¬â„¢ This deals with any semantic difficulties of interpretation throughout the Member States, and ensures that all judgments that should properly be described as judgments are so. The Regulation goes on to state that a judgment in one Member State will be recognized, without the need for any special procedure, in other Member States. This can be seen as differing to some extent from the common law regime in England, under which a specific treaty with the country in which the original judgment was obtained is required in order for that judgment to be enforced. Such was the result of the Brussels and Legano Conventions, which the Regulation has sought to amend. If this is not in existence, the jurisdiction of an English court will depend upon where the process was served upon the defendant. At common law, there is a distinction between service upon a defendant within the jurisdiction, and service upon a defendant outside the jurisdiction. Where the defendant is outside the jurisdiction, service upon such a defendant requires the permission of the court (under the Civil Procedure Rules Part 6). There are a number of other significant factors to which attention must be paid under the English common law relating to recognition of judgments. These factors include the nationality of the court which gave judgment (as was mentioned above relating to the question of whether a treaty exists with that country); the subject matter of the action (that is, whether it is an action in personam or in rem; a distinction which the Regulation also makes); as well as the nature of the order made by the court outside of the jurisdiction. The regime under the common law makes provision for the ‘registration’ of judgments, particularly of those from the Commonwealth and other Western European countries (under the Administration of Justice Act 1920, s9(1)). Once registered, a judgment has the same force and effect as if the judgment had originally been obtained from the registering court on the day of registration. Furthermore, foreign judgments can be registered under the Foreign Ju dgments (Reciprocal Enforcement) Act 1933. The effect of this is the same as registered judgments under the AJA; namely that the judgment obtains the force and effect it would have if granted in the registering court. These provisions, then, require a foreign judgment to be registered in the UK in order for it to be enforceable and recoverable on. This is considerably more protracted and complex than under the European regime brought in by Regulation 44/2001. This is more straightforward, although of course more limited. While a judgment obtained in a court of a Member State will be applicable throughout the Community, and actionable upon, this extends only to the other Member States as opposed to under British law, whereby the judgment of a court of any nationality will be recognized and enforced, so long as it is registered in accordance with the statutory provisions. Further principles have developed under the common law in England regarding what judgments will be enforceable. It is established that the judgment in personam of a court of ‘competent jurisdiction’ will be enforceable in England provided that it is for a definite sum of money, and it is final and conclusive. These conditions add little to the statutory provisions other than a requisite degree of certainty. This can be seen to differ from the Regulation which stipulates that even a judgment for a ‘periodic payment by way of penalty’ will be enforceable but only if the amount has been finally determined. There is no requirement, then, under Article 49, for the payment to be final and conclusive. There are, then, certain important differences between the two regimes on recognition and enforcement of judgments to which the UK is subject. Despite this, however, the Regulation sought to harmonise the laws relating to enforcement to promote the free movement of judgments within the Community. It has achieved this without infringing too much on the existing English regime which maintains it applicability to judgments from courts of nationalities outside the Community.