Portrait of a Teacher

Portrait of a Teacher A teacher is supposed to be the image a child gets of learning new things- mostly non-academic. The portrait the child has of the teacher determines how well they get to understand the concepts they are taught in class. The teacher should ensure that their activities and conduct are in accordance with the portrait of the teacher so as to improve how students perceive learning. One trait that the teacher is supposed to portray is that of a person who understands how to solve problems and more so how do solve them using critical thinking.This means that in a class, the students will be keen to see how the teacher solves new problems that arise. To the students this is a sign of how good their teacher is. It should be noted that problem solving and critical thinking as pertaining to this trait goes beyond the academic things. For example when a teacher is dictating letters of the alphabet in an elementary class and then a bumble bee flies in, the children will be d istracted but how the teacher reacts to this distraction is a test of how well they can solve problems.In such a case, the teacher can pause what they were saying and explain something new about the bee. The same would be expected of the teacher if an animal such as a spider, which children fear, is spotted in class. The teacher would be expected to stay on top of the situation and calm the students. Critical thinking by itself is a process that demands a person to ensure that their way of thinking is devoid of any emotional bias; and this should be the case in a teacher. In all situations they should ensure that rationale and logic prevails above emotion.At times this demand to act devoid of any emotion conflicts with what a teacher may want or is good for them. For example, when a slight earthquake shook our school while I was in eighth grade, we all ran towards the teacher and clang onto her. This by itself limited her chances of escaping in case anything happened. This example i s one of the reasons why I believe that at times, the demands placed on the teacher are conflicting with what is good is for them. As a teacher I will strive to ensure that I promote a democratic environment in my classes.I will do this by ensuring that I involve the students in making decisions that affect them and in which I believe that their participation in decision making will not compromise the quality of education they get. This is necessary as it would help in making the students feel responsible and for their education and hence calling for their increased participation. For example in high school our math teacher used to ask us to set the date when we wanted to take a continuous assessment test.This was different from other teachers who set the dates for us. What happened is that we all put a lot of emphasis in studying for math as we did not want to fail for an exam we had decided when it would be given to us. This is the kind of democracy that I intend to promote in my classroom as it will help improve student performance by motivating them to take charge of their lives at an early age. This is important as most students end up finishing college while they are still looking up to their tutors to make decisions for them.So when there are no tutors around, the students end up making wrong decisions as they were not well prepared for decision making in school. What a teacher portrays is useful in determining the quality of education the student gets. I intend to portray a good image and to ensure that my students see me as a symbol of critical thinking and problem solving. I also intend to promote democracy in my classroom to ensure that my students are well motivated and also learn how to take charge of their lives.

Challenging Obstacles for Immigrants

Many people migrate to the USA for several reasons, to get better life. As we all know the USA is highly developed economically and technologically, and it can become a different world to most immigrants. Thus, immigrants face various challenges during the first and second year of their entrance in to the USA. Among the challenges, language, getting a job and culture are common for most of immigrants. The first challenge for immigrants is the language barrier. Since English is the second or third language for most immigrants, they face a lot of problems to communicate. Although, immigrants have some knowledge of English, the pronunciation of most words is different. So they can’t understand and communicate very easily. Furthermore, the accent of native speakers, Mexicans, Black Americans, and Chinese is different. This complicates the communication and creates stress for immigrants. For example, I came to the USA recently. I have some knowledge of English, but when I took my kids to the hospitals, go to shopping, and even when I was applying to this college, I found people who use different pronunciation and accent. Sometimes, I heard 50% to 90% of what people said and likewise they were not able to understand me, even though I was talking in English. As a result, â€Å"I’m sorry†, â€Å"say again†, â€Å"pardon† were my day to day words I used and heard for a couple of months. Therefore, language is the first big challenge that all immigrants face. The second challenging obstacle for immigrants is getting a job. Since language is a problem for immigrants, most of them failed in job interviews. Even though they are educated and professionals in their home country, it costs and takes time for their education to be accepted here. Thus, getting a job is tough. Especially now, following the economic crisis of the world, there are many layoffs and getting a job is like a miracle to most immigrants. In addition, the jobs available for immigrants are manual labor jobs that are tiresome. These jobs may also have fewer hours and surely have minimum pay. Therefore, immigrants will be forced to find another tiresome job to cover their living expenses. But getting another job is another worry for immigrants. Here I am going to give my husband’s experiences. As soon as we reached America and got our social security numbers, my husband tried to search and apply for jobs. After several months and trial, he got a part time job with minimum wage. His salary is not enough to cover our expenses, and now he is searching another job, but none has been found. Thus, following the language barrier, getting a job is a big challenging to immigrants. Culture is the third challenge that immigrants face here. Immigrants have their own cultures and living styles in their home country. The culture of dressing, talking, eating, social life etc†¦ is different here from immigrants’ home country. For example, here man and woman can kiss on the lips anywhere, but this is taboo in my country, Ethiopia. Another example is the way girls’ dress, here girls can wear whatever they like such as shorts and mini dresses. However, in my country, this is not accepted and girls should wear clothes that don’t expose their body. Thus, they should wear shorts and dresses which are below to their knees. The other thing here people eat their food anywhere; they can even eat walking on the street. However, in my country people, especially girls, cannot walk on the street while eating or drinking. There are several customs here that are counted as taboo in my culture. Therefore, the cultural differences make immigrants to be confused and shocked until they accustomed to it. As time passes, immigrants will manage and defeat the obstacles through several exposures and practice. Then, after passing through the obstacles, immigrants will enjoy a better life and even be in higher positions like senators, vice-presidents and also president of America.

Intellectual Property and Patent Law in Nepal - Free Essay Example

Sample details Pages: 7 Words: 2004 Downloads: 2 Date added: 2017/06/26 Category Law Essay Type Research paper Level High school Tags: Intellectual Property Essay Did you like this example? 1. Introduction Inventions are the property of their makers. That means if someone expresses his/her idea or initiative, it is his/her property which is known as intellectual property. Don’t waste time! Our writers will create an original "Intellectual Property and Patent Law in Nepal" essay for you Create order The word intellectual property rights, in accordance with the Agreement on Trade-Related Aspects of Intellectual Property, 1994 ( hereinafter TRIPS), refers to the rights related to Copyright and Related Rights, Trademarks, Geographical Indications, Industrial Designs, Patents, Layout-Designs (Topographies) of Integrated Circuits, and Protection of Undisclosed Information. Looking back to history, the importance of protecting intellectual property was first recognized in the Paris Convention for the Protection of Industrial Property (1883) (hereinafter Paris Convention) and The Berne Convention for the Protection of Literary and Artistic Works (1886).Countries have two reasons to protect the intellectual property. One is to give statutory expression to the moral and economic rights of the creator in their creations and the rights of the public in access to those creations The second is to promote, as a deliberate act of Government policy, creativity and the dissemination and the a pplication of its results and to encourage fair trading which would contribute to economic and social development.[1] Nepal has made commitment to amend its Intellectual property related law after being member of WTO. However, we still have the old IP related law. There are many space for amendments and due to lack of knowledge about protection of invention through patent, people are not concerned about registering their patents. The paper attempts to synchronize the situation, legal provision and future need in this regard. 2.1. Conceptual Framework of Patent 2.2 Situation of Patents Registration in Nepal Nepal started registering patents from 1991. Since then only 70 patents are registered in Nepal.[2] Here is a comparative table of patent registered in Nepal since 1991 till 2013.[3] Fiscal Year National Foreign Total 2048/49 (1991/1992) 14 19 33 2049/50 (1992/1993) 0 4 4 2050/51 (1993/1994) 0 0 0 2051/52 (1994/1995) 1 0 1 2052/53 (1995/1996) 1 1 2 2053/54 (1996/1997) 0 2 2 2054/55 (1997/1998) 0 2 2 2055/56 (1998/1999) 0 0 0 2056/57 (1999/2000) 0 0 0 2057/58 (2000/2001) 0 0 0 2058/59 (2001/2002) 1 2 3 2059/60 (2002/2003) 5 2 7 2060/61 (2003/2004) 2 2 4 2061/62 (2004/2005) 0 0 0 2062/63 (2005/2006) 0 1 1 2063/64 (2006/2007) 3 0 3 2064/65 (2007/2008) 1 0 1 2065/66 (2008/2009) 2 1 3 2066/67 (2009/2010) 1 0 1 2067/68 (2010/2011) 1 0 1 2068/69 (2011/2012) 1 0 1 2069/70 (2012/2013) 1 0 1 Total 34 36 70 Among those registries in Nepal, 35 are of foreign origin and 34 are of domestic origin. Foreign patents rights are granted to Cigarette container, bar for reinforced concrete, Tobacco products, medicines, recombinant DNA molecule and their method of production, lubricating composition for improvement in jute industry, etc. However, major patents to domestic origin are granted for rice mill, script in computer, herbal tea, essential oil and concrete, multipurpose water turbine, music instrument, color replacement techniques, earthquake risk sound indicator machine, high energy biscuits, air supply disc, easy auto watt hour reader, etc. The situation in other country is poles apart compared to that of Nepal. For instance Australia granted 17,724 standard patents in 2012.[4]Whereas in USA 253,155 patents are registered in 2012 only.[5] Neighbour China has granted 217,105 patents in 2012.[6] Foreign companies have registered very few patents due to a small market of foreign comp anies in Nepal while Nepali entrepreneurs have not been able to develop new techniques, processes and products.[7] Many from students at rural villages to researchers at universities and some independent creative persons have made some useful inventions from time to time, but we have not been able to raise general awareness that patent should be registered for those inventions.[8] Hence, lack of knowledge about the intellectual property is one of the major reason for the least number of patent registration. With regards to judicial interpretation, there has been no case of patent dispute taken to the Courts of Nepal. However there have been many cases on the issue of trademarks and copyright. 2.3. International Commitments of Nepal The principle of pacta sunt servanda, which means that contracts and clauses are laws with binding force between parties, requires that every contracting party must keep its commitments and fulfill obligation. Article 26 of the Vienna Convention on Law of Treaties (herein after VCLT) states about obligatory nature of the treaties upon the parties to it and the necessity of being performed in good faith.[9] Therefore Nepal is obliged to fulfill the obligations coming out with the WTO agreements and other treaties ratified. Affirming the principle of pacta sunt servanda, The Treaty Act of Nepal[10] in Section 9 states that as Nepal ratifies or accede any treaty, in case legal arrangements need to be made for its enforcement, she has to initiate action as soon as possible to enact laws for its enforcement. The WTO Agreement is limited to institutional measures and consists of no substantive rules. The substantive rules are included in the Annexes of the WTO Agreement. TRIPS is a part and parcel of World Trade Organization (WTO) set up as in annexure 1-c to the Marrakesh Agreement by which WTO was established. Objectives of TRIPS are to give effective and adequate protection and enforcement of intellectual property rights to be necessary for the promotion of intellectual novelty. The TRIPS includes the prescription of minimum levels of substantive intellectual property rights protection for all WTO Member countries, a requirement of providing adequate enforcement mechanisms (including judicial processes), and the potential for authorization of trade sanctions against a Member that fails to implement the requirements.[11] The TRIPS Agreement imposes an obligation on its participant states to apply the Paris Convention standards relating patent.[12] Paris Convention for the Protection of Intellectual Property of 1883 includes patents among the forms of industrial property within its scope. Nepal entered in WTO in 23rd April 2004 and ratified Paris Convention on June 22, 2001. Nepal being a member of WTO and a signatory to Paris Convention is responsible to domesticate the principles and provisions of TRIPS and Paris Convention. Nepal entered in WTO in 23rd April 2004.While entering the WTO, the rep resentative of Nepal committed that, as indicated in the action plan on the implementation of the TRIPS Agreement, the Act would be brought into conformity with the provisions of the TRIPS Agreement.[13] But Articles 3, 4 and 5 of the TRIPS Agreement, providing for inter alia national treatment and MFN treatment, should apply from the date of accession.[14] The TRIPS Agreement gives all WTO Member countries transitional periods within which WTO Member countries bring their national legislation and regulations in conformity with the provisions of the Agreement.[15]Moreover for least developed countries like Nepal, considering their economic, financial and administrative constraints, other than for Article 3, 4 and 5, a period of 10 years is given as transitional period and can be given extensions as well if requested. [16] The transition period was extended by the Council for TRIPS of until 1 July 2013[17] but then again recently more extension has been given to the LDCs. The rece nt decision of extension states:[18] à ¢Ã¢â€š ¬Ã…“Least developed country Members shall not be required to apply the provisions of the Agreement, other than Articles 3, 4 and 5, until 1 July 2021, or until such a date on which they cease to be a least developed country Member, whichever date is earlier.à ¢Ã¢â€š ¬Ã‚  Moreover, being Least-developed country Members Nepal is not obliged, with respect to pharmaceutical products, to implement or apply Sections 5 and 7 of Part II of the TRIPS Agreement or to enforce rights provided for under these Sections until 1 January2016.[19] 2.3 Compliance of Patent Law with International Standards Nepal has made commitment to amend its Intellectual property related law after being member of WTO. The Patent, Design and Trademark Act (PDTA) was enacted with objective of updating the legal arrangement in respect to patent, designs and trademarks for the convenience and economic benefit of general public.[20] The act has protected inve ntion of process, operation and transmission, generation of new formula, design and trademark. Unlike other countries like USA and Australia there is no separate legislation for patents in Nepal. A single legislation regulates patents, trademarks and design in Nepal. Thought Nepal has transitional period till 2021 to amend its laws accordingly with TRIPS, basic principles are incorporated in the patent Act. National Treatment (NT) And The Most Favoured Nation (MFN) The principle of national treatment (NT) and the most favoured nation (MFN) treatment are foundational principle of international trades of goods and services. These two principles based on the notion of non-discrimination are enshrined in all the conventions, treaties and agreements of trade and commerce including those of intellectual property. Pursuant to these principles, a state can neither treat its own national traders more favorably than foreign traders nor can differentiate between foreign market participants from different origin. In consonance with Article 3 of GAT and Article17of GATS, Article 3.1 of the TRIPS agreement and Article 2 of the Paris Convention requires a member state to accord national treatment to the foreigners. This obligation is subject to some exceptions as well as prescribed in Article 3 of TRIPS. The MFN principle is enshrined in Article 1 of GATT 1994, Article 2 of GATS, Article 4 of TRIPS. and Article 3 of Paris Convention. Article 4 of TRIPS on treatment requires that, any advantage, favour, privilege or immunity granted by a Member to the nationals of any other Member shall be accorded immediately and unconditionally to the nationals of all other Members but it is subject to some exceptions. Though not the explicitly mentioned in the Act, it treats Nepalese and foreign Citizens equally. Neither does it provide differential treatment among foreign nationals. Any person who wants to obtain right over his/her patent should register it[21]. Once registered, the act restrict the copy or use or cause to use in others name without transforming ownership or written permission[22]. Before its registration as patent, the authority conducts all investigation, takes advice of experts to find out whether it is new invention or not, and whether it is useful to the general public or not. Same legal processes are to be followed by both the nationals and foreigners. Egarding the fees, The provisions of registration and protection of pa tents under the Patent law are not discriminatory between foreigners, nor among nationals and foreigners. Hence, it maintains the national treatment obligation and most favored national treatment obligation requirements. Another important principle of Trips and Paris convention is the Right of priority. [1] WIPO Intellectual Property Handbook (WIPO Publication, Switzerland: 2nd ed, 2004) 3. [2] Department of Industry, Industrial Statistics Fiscal Year 2069/070 (2012/2013), (Department of Industry, Government of Nepal,2013)67, https://www.doind.gov.np/documents/pdf/industrial_statistics_2069_70.pdf. [3] Ibid. [4] AUSTRALIAN INTELLECTUAL PROPERTY REPORT 2013, IP Austrlia, Attorney-Generalà ¢Ã¢â€š ¬Ã¢â€ž ¢s Department, 9 https://www.ipaustralia.gov.au/pdfs/Australian_IP_Report_2013-web_version.pdf. [5] https://www.wipo.int/ipstats/en/statistics/country_profile/countries/us.html. [6] https://www.wipo.int/ipstats/en/statistics/country_profile/countries/cn.html. [7] à ¢Ã¢â€š ¬Ã‹Å"Nepal weak in Intellectual Property Rightsà ¢Ã¢â€š ¬Ã¢â€ž ¢, Karobar National Economic Daily (online), 12 August 2013 https://www.karobardaily.com/news/2013/08/nepal-weak-in-intellectual-property-rights. [8] à ¢Ã¢â€š ¬Ã‹Å"Weak Patent Rightsà ¢Ã¢â€š ¬Ã¢â€ž ¢, Karobar National Econ omic Daily (online), 13 August 2013 https://www.karobardaily.com/news/2013/08/weak-patent-rights. [9] Vienna Convention on the Law of Treaties, General Assembly resolutions 2166 (XXI) of 5 December 1966 and 2287 (XXII) of 6 December 1967, The Convention was adopted on 22 May 1969 and opened for signature on 23 May 1969, Entry into force on 27 January 1980. [10] Nepal Treaty Act, 2047 (1990), Act No. 16 of the year 2047 (1990) [11] Ramesh Bikram Karki , Trademark Under the Nepalese Legal System: AComparative Study with the TRIPS Agreement, Annual Survey of International Comparative Law, Vol. 9 [2003], Iss. 1, Art. 6,9,10 https://digitalcommons.law.ggu.edu/annlsurvey/vol9/iss1/6. [12] Trips, Article2. [13] WTO, Report of the Working Party on the Accession of Kingdom of Nepal to the World Trade Organisation, WT/ACC/NPL/16 ,28 August 2003 , 45 https://www.moics.gov.np/wto__nepal/wto/protocol_on_the_accession_of_the_kingdom_nepal/1_report_of_the_working_party_on_ the_accesSION%20OF%20the%20kin..pdf . [14] Ibid,44. [15] Trips, Article 65. [16] Trips Article 66. [17] WTO, Extension of the Transition Period under Article66.1 of the TRIPS Agreement for Least-Developed Country Members, Decision Of The Council For Trips Of 30 November 2005, IP/C/40 https://www.wto.org/english/tratop_e/trips_e/ta_docs_e/7_1_ipc40_e.pdf. [18] WTO, Extension of the Transition Period under Article66.1 of the TRIPS Agreement for Least-Developed Country Members, Decision Of The Council For Trips Of 11 June 2013, IP/C/64 https://www.wto.org/english/tratop_e/trips_e/ta_docs_e/7_1_ipc64_e.pdf. [19] WTO Decision on Extension of the Transition Period under Article66.1 of the TRIPS Agreement for Least-Developed Country Members for Certain Obligations with Respect to Pharmaceutical Products, Decision Of The Council For Trips Of July 1 2002, IP/C/25 https://www.wto.org/english/tratop_e/trips_e/art66_1_e.htm. [20] Preamble, The Patent, Design And Tr ademark Act, 1965. [21] Section 3(1), The Patent, Design And Trademark Act, 1965. [22] Section 3(2), Ibid.

What the Experts Are Not Saying About Nursing Scholarships Essay Samples and What This Means For You

What the Experts Are Not Saying About Nursing Scholarships Essay Samples and What This Means For You The Nuiances of Nursing Scholarships Essay Samples It's quite easy to use along with self explanatory. You will also get to take a look at a couple of essay examples, and a list of do's and don'ts that is likely to make the writing process even simpler for you. While it's true that there are a few excellent writers in college some find it extremely challenging to write. As soon as you receive a work done from us you will return again if you need assistance with another one of your essays. If you're asking for a scholarship, odds are you're likely to should compose an essay. Writing quality essays is the principal role of our services. Your success will heavily rely on the language and tone you are using in your essay. You have to pick your words carefully, seeing as they can make an immense effect on your essay general success. Writing a leadership essay isn't as complex as it appears. All you need to do is complete a brief form to inform us a bit about yourself and answer a single essay question in 250 words or less. Make sure that your essay is neatly typed, and that there's a great deal of white space' on the webpage. Make certain you have enough time to look into the topic, make an outline and reread your essay repeatedly. Ideal nursing essay writing service by means of your nursing. Characteristics of Nursing Scholarships Essay Samples To win, you must compose a brief essay about the Seventh Amendment and the way it influences your life. Commitment is quite a personal practice. Vital Pieces of Nursing Scholarships Essay Samples There are lots of concerns that you can do to improve your odds of obtaining a scholarship and writing a scholarship essay is just one of it. If you're applying for a scholarship odds are you are likely to should compose an essay. There is nobody approach to compose a winning scholarship application. There's one important thi ng you should know before even starting to assemble material for your scholarship letter. It is far easier to compose an essay having a plan and comprehension of what and where you're speaking about. Write an anecdote, a quote, an intriguing fact or a story from your private life to illustrate what you are likely to write about later on. For instance, the author addresses the manner that American history classes do not typically address about the Vietnam War, despite the fact that it happened just a limited time ago. Set aside your very first thought in the event the essay appears too straightforward and choose another direction. If you intend to apply for scholarships, you should compose a personal essay that states why you decided to apply. Essays are often needed for scholarship applications. Scholarship essays can be quite stressful. Let's find out the way to start at the moment. The college or university you're going to be attending may give some scholarships for returning students, therefore it never hurts to begin looking there. The maximum scholarship at the biggest school isn't always the best to receive. If a high school student is recognized by means of a college, they could possibly be extended a scholarship. Additionally, the students find it difficulty to compose scholarships since they do not have sufficient time. Some students highly depend on the web for sources due to its convenience. Though many students may write well, not a lot of applicants put in the effort to achieve that. Prospective students considering the area of nursing will get the career rewarding.

‘Sustainable Tourism Is a Myth.’ to What Extent Do You...

‘Sustainable Tourism is a Myth.’ To what extent do you agree with this statement? (15 Marks) Sustainable Tourism is essentially an industry committed to making a low impact on the natural environment and local culture, while helping to generate income and employment for local people. As Global economists forecast continuing international tourism growth, this continuous growth will place great stress on remaining biologically diverse habitats and indigenous cultures, which are often used to support mass tourism. Therefore it is important that sustainable tourism is promoted and that people are educated about the opportunities provided in order to minimize the effects that tourism poses on the natural environment while helping to benefit†¦show more content†¦Furthermore, both LEDC’s and MEDC’s are becoming to reliant on mass tourism and are not taking into the account the impacts in the long term for example 85% of Majorca’s income is through tourism which means there is a lack of economic independence because if the island were to suddenly become unfashionable then the Island would be left in a vulnerable income. This is especially the case here as tourism has destroyed farming and agricultural labour which used to be the main source of income which means Majorca has no other form of income to fall back on if tourism was to decrease in the area. Moreover, one of the main issues that sustainable tourism tries to embrace is having a low impact on tourism but many countries who undertake in mass tourism have failed to properly take this into account. For example, tourism around the Great Barrier Reef in Australia is the largest commercial activity there and accounts for 87% of the reefs economic output. However, this tourism has created pollution through waste disposal, pollution from boats etc. This easily damages the Coral reef which thus affects the species dependent on them. In addition, tourists disturb the wildlife as many seabirds nest on the ground and when disturbed leave the nest which thus exposes young or eggs to predators and developments for tourism damage coastal ecosystems such as the mangrove forests and estuariesShow MoreRelatedMedical Tourism22177 Words   |  89 PagesTanaka Business School Imperial College London An Insight into Malaysia’s Medical Tourism Industry from a New Entrant Perspective by Mr. Bhavin J. 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Financial Statements Structure Newcrest Mining Limited

Questions: PART A: Part A1 Provide an executive summary of your companys background relating to business structure, operations, services and all other business activities that are conducted, etc. Part A2 Use the annual report for the year ending 30 June 2014. Your group will need to review the major sections of this report in order to familiarize yourselves with the content of each of the financial statements and appropriate notes to the financial statements. Review the balance sheet of the company and indicate the amount of the following: a) Total current assetsb) Total non-current assetsc) Total current liabilitiesd) Total non-current liabilitiese) Total stockholders equity Compare the above figures with the previous year and compute the percentage increase or decrease and comment on the comparative financial condition of the company. Part A3 Review the income statement and indicate the following: a) Total (operating) revenuesb) Cost of Goods Sold (if relevant)c) Total expenses (before income taxes)d) Any non-operating (or extraordinary) gains and lossese) Earnings per common share Compare the above figures with the previous year and compute the percentage increase or decrease and comment on the comparative financial operation of the company. Part A4 Review the statement of cash flows for the most recent year and indicate the following: a) net cash inflow (outflow) from operating activitiesb) net cash inflow (outflow) from financing activitiesc) net cash inflow (outflow) from investing activitiesd) net increase (decrease) in cash during the year Analyse the Cash Flow Statements for the last 2 years and comment on the cash position of the company. Part A5 Review the stockholders' equity section in your chosen company's most recent year-end balance sheet and compare that with the previous year-end balance sheet. Compare percentage increase or decrease. List the stockholders' equity account balances and number of outstanding shares from these two balance sheets and compute the increase or decrease for eachduring this past year. 1.Describe the alternatives the organisers have in relation to recognizing revenues. Which would you recommend and why? 2. Would your answer differ if you included in the sale of the tickets that if the customers are not happy the tickets may be returned within one month? 3. Let us assume that the organisers contracted a selling agent that takes care of all selling and marketing responsibilities, gets 10% as commission. The policy states that no return no exchange. When should the organisers recognize revenue? 4. With regards to the authenticity of the signatures, do you think the accounting profession have the skills to provide the services to authenticate? Discuss and show examples. 5. Discuss the importance of Cost of Goods Sold(COGS) in this case. How is it applied? 6. Let us say that the signatories will get a fixed fee for the effort, when would the organisers recognize the expense? 7. Assume that the signatories will get a 5% commission on the sales of their signed tickets. When would the organisers recognize the cost? Answers: Introduction: The company which we have selected for presenting the report is related to the mining sector in Australia. The company name is NEWSCREST MINING LIMITED. The company is operating in various countries including Australia through joint ventures, subsidiaries and associates. The company operations are related to Mining of Gold and producing gold thereon. The corporation is an Australian corporation which is involved in the developing, exploring and producing the gold and the concentrate of gold and copper in Australia and other international countries also like Indonesia. The company is a leading Gold Mining and exploring corporation in Australia. The corporation is listed in Australian Stock Exchange. Now we will discuss the financial parameters of the company in detail for the two financial years ending on 30.06.2014 and 30.06.2013 and make a comparison of the two years. While doing so we are going to analyse the growth of the corporation financially on various financial parameter like current assets, current liabilities, shareholders equity etc. Executive Summary- Part A1 The background of the company is that the company was founded by William Thompson (the Colonel) in the city of New York in the year 1921. It was formed as a holding company which wants to invest in mineral oil resources worldwide as well as the related companies in like operations. The corporation primary focus was Australia up to 1991. But since 1991 the company has been looking for opportunities in overseas operations also. The company headquarters are in Melbourne, Australia. The company is ranked in top 50 listed companies in Australian Stock Exchange and is also listed in the Port Moresby Stock Exchange. The companys operations consist of mining gold, exploration of the gold and development of the gold and the copper concentrate. The Australias largest operation in Gold mining operations, Cadia Valley Operations is a 100% subsidiary of the Newcrest Mining Limited. Cadia Valley Operations has 3 mines. All the three mines are large scale mines. These mines are using one of the following methods: a) Block and panel caving method b) Method in relation to open pit mining As per the data available in the website of the company the company is engaged in the production of Gold Dore with the help of a Gravity Circuit and the concentrate of gold and copper from the floatation circuit. The operation of the company involves the refining of the Gold Dore from Cadia Valley Operations at the mint of Perth and the concentrates of Gold and Copper are then piped to a plant which is dewatered at Blarney and thereafter the same is sent to Port Kembla in New South Wales for the exportation in countries of Eastern Asia. The company is also focussing on increasing its capacity to increase the reserves of Gold and Copper concentrates in its production. This will help the company to supply huge quantity of the product when required and there will be no shortage also. The company area of operation other than the Cadia Valley Operations is numbered below: a) Telfer, WA b) Lihir, PNG c) Bonikro, Cote dlvoire d) Hidden Valley, PNG e) Gosowong, Indonesia The company is also helping to develop the economy of the countries they operate in. They are largest contributor to the economy and source of employment in various areas in which they are operating. The company is also having some advanced project like Wafi-Golpu, PNG and Namosi, Fiji. The company uses all modern and safe technology in mining, exploration and other production processes. There are mainly two technologies mining and processing technology. The main focus of the company is to develop new innovative process of technology such that the work becomes simpler and the production target is met in lesser than expected time horizon. (Limited 2014) Analysis of the Balance Sheet of the Company- (Part A2) Now we are going to analyse the financial position of the company in relation to the consolidated figures from the report of the company available on its website. Figures in $ million Financial Parameter As on 30.06.2014 As on 30.06.2013 Absolute Difference % Increase/ (decrease) Remarks Total Current Assets 1267 1389 (122) (8.78%) Negative Total Non Current Assets 12320 15684 (3364) (21.45%) Negative Total Current Liabilities 656 933 (277) (29.69%) Positive Total Non Current Liabilities 5224 6138 (914) (14.89%) Positive Current Ratio 1.93 1.49 .44 - Positive Total Shareholders Equity 7581 9863 (2282) (23.14%) Negative Comments on the Comparative Financial Position of the Company Total Current Assets and Total Current Liabilities: If we talk about the change in the total current assets of the company, then we can say that the effect is not at all positive since the total current assets have decreased by $122 million in absolute terms and a percentage decrease of 8.78 from the previous year. But we cannot conclude straight forward regarding the financial condition of the company by comparing the total current assets only. We need to check the current ratio of the company. A current ratio is calculated by dividing the current liabilities from the current assets. The total current assets are taken in the numerator and the total current liabilities are taken in the denominator. The current ratio shows the financial condition of the company, how strong the company is financially in short period of time which is less than one year horizon. The strength of the short term liquidity position of the company can be calculated from the current ratio. Here the total curre nt ratio has been a positive impact. The reason being the total current assets have not fallen by much but the total current liabilities have fallen by much percentage in comparison with the total current assets. The fall in the total current assets is less thereby strengthening the short term liquidity of the company. This shows the companys good position to meet its short term working capital requirements. Total Non Current Assets and Total Non Current liabilities: On the other hand if we examine the increase or decrease in the Total Non Current Assets and Liabilities we found that the total Non Current assets have fallen much in absolute as well as the percentage terms also. This means that the company has been able to receive the long debts due from a long time. Contrary the Total Non Current Liabilities of the company has not fallen by the same amount and percentage as compared to the Non Current assets. This means that the companys long term liabilities are still there with less repayment from the last year. This difference shows that the financial position of the company in the long term is not so good when we talk about the short term position of the company. Changes in the Shareholders Equity: The shareholders equity has decreased very sharply from the last year. The sole reason being the loss in operation has widened in the last year of operation. The Reserves or the retained earnings amount has fallen by $2221 million which has led to fall in the shareholders equity. This fall leads to loss to the shareholders of the company. The loss will lead to fall in the share price of the company in the stock exchange, destroying the shareholders wealth. Analysis of the Income Statement of the Company- (Part A3) Figures in $ million Profit Loss Constituent Year ended 30.06.2014 Year ended 30.06.2013 Absolute Difference % Increase/ (decrease) Remarks Total Operating Revenues 4040 3775 265 7.02% Positive Cost of Goods Sold 3094 2941 153 5.20% Positive Total Expenses 3497 6924 3427 49.49% Positive Extraordinary Gain/(Loss) - - - - - Gross Profit Ratio(Sales/Cost of Goods Sold) 76.58% 77.91% Positive Earnings Per Common Share $(289.80) $(755.10) $465.30 61.62% Positive Here we see that the sales of the company have increased. This is positive trigger for the company. The next point to focus on is the Cost of sales of the company. If we look at the figures and the percentage difference we will be feel like that the cost of goods sold has increased. But we cannot give a final verdict on just comparing the cost of goods sold of the operation. There might be several reasons due to which the cost of goods sold is high. The production may be high and the sales figures are to be checked to comment of the financial operation of the company. We need to calculate the Gross Profit Ratio of the company. The gross profit ratio is calculated and has shown improvement since last year. So we can say that the company has a better Gross Profit Ratio. Thus the company has progressed a bit operationally. If we look at the other parts of the financial operation of the company in both the years the companys loss has decreased since last year tremendously and hence the company is in a position to cover the reduce the amount of previous losses. Thus the company is able to create shareholders wealth in the current year. Now coming next to the Earnings per Common Share of the Company, the company has posted Earnings per share of ($289.80) in comparison to ($755.10) showing a great increase in absolute as well as the percentage terms. So the financial operation of the company has shown a great turnaround since last year. (Madinson n.d.) Analysis of the Cash Flow Statement of the Company- (Part A4) Figures in $ million Cash Flows As on 30.06.2014 As on 30.06.2013 Absolute Difference % Increase/ (decrease) Remarks Net Cash Inflow (Outflow) from Operating Activities 1037 1147 (110) (9.59%) Negative Net Cash Inflow (Outflow) from Investing Activities (904) (2564) 1660 64.74% Positive Net Cash Inflow (Outflow) from Financing Activities (61) 1236 (1297) 104.94% Positive Net Increase (decrease) during the year 72 (181) 253 139.78 Positive If we look at the cash inflow from operation of the company we can say that the company cash position has reduced from last year. So this part is slightly negative for the company. On the other hand the company has shown a tremendous increase in the Cash flow from investing activities. This is a big positive for the company in comparison to the last year. Thirdly the company is progressing financially also. It has not taken loans from other companies and hence the company is not increasing its long term liabilities. Thus the overall cash flow in the current year has been positive which shows that the cash position of the company is very good and improving very fast. (McClure n.d.) Analysis of the Shareholders Equity of the Company- (Part A5) Figures in $ million Particulars As on 30.06.2014 As on 30.06.2013 Absolute Difference % Increase/ (decrease) Shareholders Equity Balance 7707 10002 (2295) (22.95%) Number of Outstanding Shares 766165794 765607049 558745 .073% Note: The difference of 558745 numbers of shares represents the companys share based plan and the rights applied in course of this plan. This also relates to executive service agreements. Conclusion: Finally in conclusion we can say that the companys performance has increased from last year financially as well as operationally. The company is having a turnaround in its operation from the last year and the company is a good investment opportunity. The facts and the figures demonstrate a huge growth in the company in the coming times leading to solution to the investors for growth and opportunity in the long run. The growth of the equity wealth helps the investors to understand the growth of the company and also the interest of the stakeholders are not sacrificed. Part B Case Study Analysis of the given case: An offer has been received from the organizers of Melbourne Tennis Open 2015. Premium tickets will be purchased by us from these organizers bearing the signatures of the greatest and popular tennis players like Rafael Nodal, Roger Federer, etc. There are only 300 tickets of these features. The Retail Sale Price of the Ticket is $300 each The price for the tennis club members is at a discount. The price being $280 each. Delivery Time 5 days. Required Answers to Questions: 1. The organizers have to recognize the revenue of the tickets sale to us but they have two options of recognizing the revenue. One is two record the revenues at the time they transfer those tickets or to defer the recognition until the delivery is made. The recognition of the revenue is linked with the transfer of the rights and ownership of the tickets to the buyers. The important thing here is that the delivery shall be assumed as the final event of transfer of ownership and the rights to the customer. Hence the recognition of the revenue shall be made at the confirmation of the delivery to the buyers place. 2. If there is a clause in the tickets which mentions that the customers can return their tickets if they find themselves not satisfied with the event, then the previous experience of the company shall be taken into consideration. If according to the previous experience of the company there were 10% returns, then the 90% of the revenue shall be recognized immediately after delivery to the buyer and the remaining 10% shall be deferred for one month. 3. In this case the organizers are contracting to hire a selling agent who will purchase all the tickets immediately from the organizers and the policy states that there will be no return and no exchange of the tickets. Hence in this case there will be no delivery time involved. The revenue shall be recognized when the selling agents purchases the ticket from the organizers. 4. Authenticity of a signature can be assured with the help of the accountancy profession. Here it is important to know the importance of the digital signatures. A digital signature is the soul signature of the person signing it and it cannot be forged. It has a password and it is protected by means of it. Thus we can say that the authenticity of the actual signature of the popular sports personalities can be given with the help of the Digital Signature of these sport personalities which are regulated by authorised bodies. 5. The cost of goods sold is important here because ultimately every financial statements comprises of the cost of goods sold. We need to disclose the cost of sales separately in the financial statements every year. A cost of goods sold in this case shall be calculated by applying the general principles. The costs which are directly related with the sales shall be included in the figure of the cost of goods sold. The direct sales costs are cost of printing tickets, fees given to the popular tennis players, the rent of the stadium or the event auditorium, etc. 6. Since the organizers are aware of the fees in advance, the same is known event. There is no uncertainty with the fees. Therefore the organizers shall recognize the revenue immediately after successful delivery of the tickets.(Sriyra n.d.) 7. In this case it is mentioned that the signatories will be getting a fee of 5% on the sale of tickets bearing their signatures. So the event is depending on the sale of the tickets containing the signatures of the popular players. Hence it can be concluded that first we need to compute the amount of tickets sold with signature and without signature. There will be separate recognition of amount of the two types of tickets but there will be no difference in the timing of the revenue recognition. The revenue shall be recognized immediately after the successful delivery of the tickets.(Street n.d.) References Works Cited Sriyra. https://www.futurpreneur.ca/en/resources/operational-and-financial-planning/articles/cybf-article-financial-analysis-and-the-effective-operation-of-your-company/. https://www.futurpreneur.ca/en/resources/operational-and-financial-planning/articles/cybf-article-financial-analysis-and-the-effective-operation-of-your-company/. Street. https://www.streetofwalls.com/articles/investment-banking/recruiting-interviewing/comparative-company-analysis/. https://www.streetofwalls.com/articles/investment-banking/recruiting-interviewing/comparative-company-analysis/.

Perjury Essay Example

Perjury Essay Perjury is the â€Å"willful and corrupt taking of a false oath in regard to a material matter in a judicial proceedings. † It is sometimes called â€Å"lying under oath† i. e. , deliberately telling a lie in a courtroom after having taken an oath to tell the truth. It is important that the false statement be material to case at hand, means that false statement could effect the outcome of the case. It is not considered perjury, for example : to lie about age unless age is a key factor in proving the case. Perjury can be used as a threat. Although, perjury is a very serious crime under state and Federal laws, and while prosecutors often threaten prosecution, the member of actual prosecution for perjury is tiny. The prosecution of perjury stemming from civil law suits are particularly call. This is because it is difficult to prove that someone is intentionally misstating a material fact, rather than simply testifying honestly from faulty memory. Perjury also known as Forswearing, which means willful act of swearing a false oath or affirmation to tell the truth weather spoken or in writing concerning matters material to a judicial proceedings. Means, the witness falsely promises to tell the truth about matters which affect the outcome of the case, for example: that is not considered perjury to lie about ones age unless, age is a a factor in determining a legal result. Perjury is considered a serious offense as it can be used to usurp the power of the courts, resulting in miscarriage of justice. PERJURY IN INDIA Under the Indian Penal Code (IPC), section 191 defines perjury as â€Å"giving false evidence† and by interpretation it includes the statements retracted later as the person is presumed to have given a â€Å"false statements† earlier r later,whom the statement is retracted. Section 191 of IPC states perjury as: whoever, being legally bound by an oath or by any express provision of law to state the truth, or being bound by law to make a declaration upon any subject, make any statement which is false, and which he either knows or believes to be false evidence. Statements of interpretation of fact are not perjury because people often make inaccurate statement. Individuals may have honest but mistaken beliefs about certain facts, or their recollection may be inaccurate. We will write a custom essay sample on Perjury specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Perjury specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Perjury specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Like most other crimes in the common law system, to be convicted of perjury one must have had the intention [Mens Rea] to commit the act, and to have actually committed the act [Actus Reus]. Subordination of perjury, attempting to include another person to perjure themselves, is itself a crime. WHY IT IS A CRIME? Perjury is a crime because a witness swears, or affirms to tell the truth and, for the credibility of the court, witness testimony must be relied on as being truthful. The rule of perjury also apply when a person has made a statement under penalty of perjury, even if the person has not been sworn as affirmed as a witness before an appropriate official. DEVELOPMENT OF PERJURY IN INDIA Two developments in two sensational criminal cases. The Best Bakery Case, relating to the Gujarat Communal Rights. Jessica Lals Murder Case. The Best Bakery Case and murder case of Model Jessica Lal, have brought into sharp focus the issue of â€Å"perjury† defined in Indian penal laws as â€Å"giving false evidence†. While the Bombay Special Trail Court in the Best Bakery Case has issued notices to Zaheera Sheikh for â€Å"Perjury† or â€Å"flase evidence† as she had retracted her statement several times, the Delhi High Court has Suo Motu, taken cognizance of the police (prosecution) theory on â€Å"Hostile Witness† in the Jessica Lal Murder Case. Both the cases demonstrate that time has come in India to strictly enforce the law relating â€Å"perjury† or â€Å"false statement†, which would go a long way in future criminal cases. For a persons statement an oath, testimony, and in sworn affidavit is regard as truth are vital evidence on which judicial decisions are made. The high rate of acquittals in India in criminal cases are mainly due to witnesses turning hostile. The criminality of â€Å"buying† the witnesses by the influential who find themselves in the dock can be handed only by strictly enjoying the penal law on perjury. The allegation that, Zaheera Sheikh took money to retract her statement is open to judicial scrutiny. Witnesses turning hostile in several cases take not only the courts for a __ but Justice itself. Zaheera Sheikh is not a only example of someone allegedly having committed â€Å"perjury† there are majority of cases in which witnesses give false evidence or retract their statements at a later stage, which results in the accused being acquitted. If the Indian courts started taking action against falsehood the case of perjury would outnumber all other categories of cases. But the Best Bakery Case, as indeed the Jessica Lal Murder Case, have become high profile and are therefore being highlighted and discussed in detail. Under section 191, of the Indian Penal Code, perjury is defined as â€Å"giving false evidence†. The person is prosecuted to have given false statement at some point, but hardly anyone, including legal experts, can recall a single case before Best Bakery Case and the Jessica Lal murder case in which a person was prosecuted for making a false statement before the court. Under section 191 of the IPC, an affidavit is evidence and a person swearing to a false affidavit is guilty of perjury, which is punishable of imprisonment which may extend to seven years. However, action against making a false statement should be initiated during the trial itself and not after it has concluded, this may serve as a deterrent to persons who intentionally mislead the court or make false statements under oath or file tainted affidavits much against the public good and fair trial. Late initiation of an action often causes perjury cases to go completely unnoticed, it becomes one more case dragging on for years. ZAHEERA HABIBULLAH H. SKEIKH AND OTHERS. V. STATE OF GUJARAT AND OTHERS (BEST BAKERY CASE) The Best Bakery Case was a legal case involving the burning down of the Best Bakery on March 1, 2002, in Vadodra, India. The incident which resulted in the deaths of 14 people (including 12 muslims) has came to symbolize the carnage and the alleged complicity of the state government during the 2002 Gujarat violence. The Best Bakery Case, was small outlet in the Hanuman Tekri area of Vadodra which was burned down in communal riots. This attack was part of the 2002 Gujarat violence sparked by the Godhra train burning incidence, in which 58 â€Å"Karsevaks† were burnt to death. The day after the attack, Zaheera Sheikh filed the First Information Report (FIR). Zaheera was a key and notable witness. PERJURY UNDER THE BEST BAKERY CASE: The prosecution declared Zaheera Sheikh to be a hostile witness. A tape by Tehalka claimed that Zaheera had been bribed by an MLA Masjilis-e-Shura, an apex decision making bodies of muslims, consequently declared Zaheera Sheikh, as a â€Å"dissembler† effectively ousting her from the muslim community. The organization stated its reason that Zaheera was â€Å"tarnishing communitis image by making false statements†. Zaheera was sentenced by the Supreme Court of India, 1 Year imprisonment for perjury in the murder, after being found guilty of lying by the court, with fine Rs. 50,000. The judgment called landmark judgment brought the case to an end. The case has the legacy of being â€Å"one of the countrys most controversial and high profile trials†. In the US, Perjury law applies to all material statements or information provided under oath to a competent tribunal, officer or person, in any case in which a law of the United States authorizes an oath to be administered. The Indian position too is almost similar as section 191 makes it clear that â€Å"whoever being legally bound by an oath†, makes a statement which is false, that person is said to have given false evidence. But an application, it lies with the prosecution, which is not as effective in India, as it is in the US. Unlike in the US, which divides perjury into three categories, in India perjury encompasses statement, material or any other form of evidence. The use of false and inconsistent material also fall under the category of â€Å"perjury†. For instance in Jessica Lal Murder Case, it has to be seen whether the â€Å"Sudden invention of two weapons† having been used constituted false material. In Zaheera Sheikhs case it is her inconsistent declarations and retractions. Both the cases have underscored the need for using the existing law against perjury in all criminal trials and as Justice V. N. Khare, former Chief Justice of India observed, it is high time that the perjury law is strictly enforced by all the courts concerned. As he put, â€Å" If there is will, the country could be zero crime zone. †