A Long Period Of Time - 904 Words

The issues, related to tortures, have been a controversial topic for a long period of time. Torture is generally defined as â€Å"the act of deliberately inflicting severe physical or psychological pain and possibly injury to an organism, usually to one who is physically restrained or otherwise under the torturer s control or custody and unable to defend against what is being done to him or her.† (Rejali 1994). The cases of torturing individuals are known from ancient times till nowadays in various countries and either officially or not officially conducted. Reasons for such activities are different, mostly they are punishment, political re-education or revenge, they could be personal or not personal, in some cases people experience satisfaction from watching or performing torturing to other individuals. In such situations individuals are forced from inside by psychological pressure and need serious professional help. The final intentions of the tortures are also different, e ither this could be to kill the victim or just to prolong the suffering until it turns out to be fatal. Sometimes tortures were parts of capital punishment. The type of torture chosen, as well as its length and methods, depends directly upon the final aim. Some countries acknowledged application of tortures legally, in other countries tortures were prohibited by domestic laws and they subdued to international prohibition laws. Starting from the 20th century tortures are generally considered to be seriousShow MoreRelatedWorking Long Periods Of Time1467 Words   |  6 PagesWorking many hours can take its toll on everyone. Anyone who has worked more than forty hours or more than an eight hour shift for long periods of time can attest to that. Not only can working hours affect relationships it can also affect the way employees’ brains works and functions (Armour, 2007; Virtanen et al., 2009). Working long periods of time can also increase employees’ alcohol consumption a nd affect their day to day lives (U.S. Department of Health and Human Services (DHHS), 2004; ArmourRead MoreDiabetes : A Long Period Of Time1629 Words   |  7 Pages For a long period of time, diabetes has been perceived as a destructive and deadly disease. But what is diabetes? â€Å"Diabetes a condition in which the body does not accurately process food to use as energy. A large portion of the food we eat is converted into glucose, or sugar, for our bodies energy use. The pancreas is an organ that lies close to the stomach which makes a hormone called insulin to help glucose go inside the cells of our bodies. When a person has diabetes, their body either doesnRead MoreChin A Powerful Empire For A Long Period Of Time943 Words   |  4 Pagesbeen a powerful empire for a remarkably long period of time, China has not always stayed the same though. Throughout its expansive history China has evolved in many ways while retaining many of its original values. Some examples of this ca n be found in the way China conducted its economy, its attitude towards openness to other ideas, and its methods of leadership. Specifically, there were vast amounts of change that took place between the warring states period in China and the Yuan dynasty, this isRead MoreTravel Abroad For Long Periods Of Time While Working952 Words   |  4 PagesMeta description: Freelancers are able to travel abroad for long periods of time while working their current jobs. But there are things you will need to know about working while traveling. Here are some of the most vital international travel tips for any freelancer embarking on a trip. One of the joys about freelancing is the freedom that you have to travel. Whether it’s just for a few weeks or a trip lasting six months, there are several travel tips that you need to keep in mind. Manage YourRead MoreSexual Assault Is An Ongoing Issue For A Long Period Of Time Essay1570 Words   |  7 Pages Sexual assault has been an ongoing issue for a long period of time. In modern day society, rape incidents are more prominent in campus universities, especially in fraternities. It is noted that in frat houses, pressuring someone to engage in sexual activities is a part of the norm. Patricia Martin and Robert Hummer conducted an analysis regarding the sociological correlation between fraternities and rape on campus. The research analyzed the group and organizational practices and conditions, andRead MoreThe Psychological Effects Of Colonizing Mars For A Long Period Of Time1874 Words   |  8 Pagesliving on Mars’s surface. 2. Mission Objectives Mission Objectives: †¢ Study the different races –What do genetics have to do with astronaut survival in Space’s harsh environment? †¢ Research the psychological effects of colonizing Mars for a long period of time †¢ Observe how different plants and animals respond to Mars’s environment 3. Colony Duration and Launch Relicum will last for a duration of 1,180 days in total including shipping the supplies, and transporting the crew to and from Mars. The crewRead MoreFor a long period of time, Malapropisms have been used in literature in order for a character to2000 Words   |  8 PagesFor a long period of time, Malapropisms have been used in literature in order for a character to feign ignorance, such as in Sheridans play, The Rivals and is based off of a character in the play named Mrs. Malaprop. In the play, Mrs. Malaprop would use words incorrectly. For example, Mrs. Malaprop would substitute the word reprehend for aprehend. However, this feigned ignorance is now known as a speech error termed by psycholinguistics and can happen when words are substituted by an individualRead More6) Coding-printing of graphics Marking Coding From long period of time there is a need for2700 Words   |  11 PagesMarking Coding From long period of time there is a need for coding and marking on the packaged products starting with expiry date. Still, with an growing awareness with better printing alternates like ink jet coding, laser coding and electrolytic etching for metal marking one can make a decision to evolve an on the whole anti-counterfeit characteristic which like an additional advantage provides the opportunities for online coding with suppleness, programmable options, time saving and cheap availabilityRead MoreA Brief Note On Trans Saharan Trade System1521 Words   |  7 PagesLong-Distant trade was a big contributor to premodern societies thriving during this time period because it allowed foodstuffs and commodities to regional cuisines that were thousands of miles away from their points of origin. The trade network along the Indian Ocean was essential for many societies during the premodern period, such as large societies in China, southwest Asia, and also Mediterranean basin. The Indian Ocea n was a very big part of these societies because it provided many advantagesRead MoreEconomics of Banking1438 Words   |  6 PagesWe observe very large and rapid declines in the policy rate (the very short rate) in late 2008 and early 2009. Considering the US, the UK, and Japan, did long rates fall as much around that time or less or more? In late 2008, many developed economies where in or close to recession, with growth slowing noticeably in the emerging economies. These events prompted an easing of monetary policy and expansionary fiscal measures in many countries (Reserve Bank of Australia, 2008). The policy rate

A Long Period Of Time - 904 Words

The issues, related to tortures, have been a controversial topic for a long period of time. Torture is generally defined as â€Å"the act of deliberately inflicting severe physical or psychological pain and possibly injury to an organism, usually to one who is physically restrained or otherwise under the torturer s control or custody and unable to defend against what is being done to him or her.† (Rejali 1994). The cases of torturing individuals are known from ancient times till nowadays in various countries and either officially or not officially conducted. Reasons for such activities are different, mostly they are punishment, political re-education or revenge, they could be personal or not personal, in some cases people experience satisfaction from watching or performing torturing to other individuals. In such situations individuals are forced from inside by psychological pressure and need serious professional help. The final intentions of the tortures are also different, e ither this could be to kill the victim or just to prolong the suffering until it turns out to be fatal. Sometimes tortures were parts of capital punishment. The type of torture chosen, as well as its length and methods, depends directly upon the final aim. Some countries acknowledged application of tortures legally, in other countries tortures were prohibited by domestic laws and they subdued to international prohibition laws. Starting from the 20th century tortures are generally considered to be seriousShow MoreRelatedWorking Long Periods Of Time1467 Words   |  6 PagesWorking many hours can take its toll on everyone. Anyone who has worked more than forty hours or more than an eight hour shift for long periods of time can attest to that. Not only can working hours affect relationships it can also affect the way employees’ brains works and functions (Armour, 2007; Virtanen et al., 2009). Working long periods of time can also increase employees’ alcohol consumption a nd affect their day to day lives (U.S. Department of Health and Human Services (DHHS), 2004; ArmourRead MoreDiabetes : A Long Period Of Time1629 Words   |  7 Pages For a long period of time, diabetes has been perceived as a destructive and deadly disease. But what is diabetes? â€Å"Diabetes a condition in which the body does not accurately process food to use as energy. A large portion of the food we eat is converted into glucose, or sugar, for our bodies energy use. The pancreas is an organ that lies close to the stomach which makes a hormone called insulin to help glucose go inside the cells of our bodies. When a person has diabetes, their body either doesnRead MoreChin A Powerful Empire For A Long Period Of Time943 Words   |  4 Pagesbeen a powerful empire for a remarkably long period of time, China has not always stayed the same though. Throughout its expansive history China has evolved in many ways while retaining many of its original values. Some examples of this ca n be found in the way China conducted its economy, its attitude towards openness to other ideas, and its methods of leadership. Specifically, there were vast amounts of change that took place between the warring states period in China and the Yuan dynasty, this isRead MoreTravel Abroad For Long Periods Of Time While Working952 Words   |  4 PagesMeta description: Freelancers are able to travel abroad for long periods of time while working their current jobs. But there are things you will need to know about working while traveling. Here are some of the most vital international travel tips for any freelancer embarking on a trip. One of the joys about freelancing is the freedom that you have to travel. Whether it’s just for a few weeks or a trip lasting six months, there are several travel tips that you need to keep in mind. Manage YourRead MoreSexual Assault Is An Ongoing Issue For A Long Period Of Time Essay1570 Words   |  7 Pages Sexual assault has been an ongoing issue for a long period of time. In modern day society, rape incidents are more prominent in campus universities, especially in fraternities. It is noted that in frat houses, pressuring someone to engage in sexual activities is a part of the norm. Patricia Martin and Robert Hummer conducted an analysis regarding the sociological correlation between fraternities and rape on campus. The research analyzed the group and organizational practices and conditions, andRead MoreThe Psychological Effects Of Colonizing Mars For A Long Period Of Time1874 Words   |  8 Pagesliving on Mars’s surface. 2. Mission Objectives Mission Objectives: †¢ Study the different races –What do genetics have to do with astronaut survival in Space’s harsh environment? †¢ Research the psychological effects of colonizing Mars for a long period of time †¢ Observe how different plants and animals respond to Mars’s environment 3. Colony Duration and Launch Relicum will last for a duration of 1,180 days in total including shipping the supplies, and transporting the crew to and from Mars. The crewRead MoreFor a long period of time, Malapropisms have been used in literature in order for a character to2000 Words   |  8 PagesFor a long period of time, Malapropisms have been used in literature in order for a character to feign ignorance, such as in Sheridans play, The Rivals and is based off of a character in the play named Mrs. Malaprop. In the play, Mrs. Malaprop would use words incorrectly. For example, Mrs. Malaprop would substitute the word reprehend for aprehend. However, this feigned ignorance is now known as a speech error termed by psycholinguistics and can happen when words are substituted by an individualRead More6) Coding-printing of graphics Marking Coding From long period of time there is a need for2700 Words   |  11 PagesMarking Coding From long period of time there is a need for coding and marking on the packaged products starting with expiry date. Still, with an growing awareness with better printing alternates like ink jet coding, laser coding and electrolytic etching for metal marking one can make a decision to evolve an on the whole anti-counterfeit characteristic which like an additional advantage provides the opportunities for online coding with suppleness, programmable options, time saving and cheap availabilityRead MoreA Brief Note On Trans Saharan Trade System1521 Words   |  7 PagesLong-Distant trade was a big contributor to premodern societies thriving during this time period because it allowed foodstuffs and commodities to regional cuisines that were thousands of miles away from their points of origin. The trade network along the Indian Ocean was essential for many societies during the premodern period, such as large societies in China, southwest Asia, and also Mediterranean basin. The Indian Ocea n was a very big part of these societies because it provided many advantagesRead MoreEconomics of Banking1438 Words   |  6 PagesWe observe very large and rapid declines in the policy rate (the very short rate) in late 2008 and early 2009. Considering the US, the UK, and Japan, did long rates fall as much around that time or less or more? In late 2008, many developed economies where in or close to recession, with growth slowing noticeably in the emerging economies. These events prompted an easing of monetary policy and expansionary fiscal measures in many countries (Reserve Bank of Australia, 2008). The policy rate

A Long Period Of Time - 904 Words

The issues, related to tortures, have been a controversial topic for a long period of time. Torture is generally defined as â€Å"the act of deliberately inflicting severe physical or psychological pain and possibly injury to an organism, usually to one who is physically restrained or otherwise under the torturer s control or custody and unable to defend against what is being done to him or her.† (Rejali 1994). The cases of torturing individuals are known from ancient times till nowadays in various countries and either officially or not officially conducted. Reasons for such activities are different, mostly they are punishment, political re-education or revenge, they could be personal or not personal, in some cases people experience satisfaction from watching or performing torturing to other individuals. In such situations individuals are forced from inside by psychological pressure and need serious professional help. The final intentions of the tortures are also different, e ither this could be to kill the victim or just to prolong the suffering until it turns out to be fatal. Sometimes tortures were parts of capital punishment. The type of torture chosen, as well as its length and methods, depends directly upon the final aim. Some countries acknowledged application of tortures legally, in other countries tortures were prohibited by domestic laws and they subdued to international prohibition laws. Starting from the 20th century tortures are generally considered to be seriousShow MoreRelatedWorking Long Periods Of Time1467 Words   |  6 PagesWorking many hours can take its toll on everyone. Anyone who has worked more than forty hours or more than an eight hour shift for long periods of time can attest to that. Not only can working hours affect relationships it can also affect the way employees’ brains works and functions (Armour, 2007; Virtanen et al., 2009). Working long periods of time can also increase employees’ alcohol consumption a nd affect their day to day lives (U.S. Department of Health and Human Services (DHHS), 2004; ArmourRead MoreDiabetes : A Long Period Of Time1629 Words   |  7 Pages For a long period of time, diabetes has been perceived as a destructive and deadly disease. But what is diabetes? â€Å"Diabetes a condition in which the body does not accurately process food to use as energy. A large portion of the food we eat is converted into glucose, or sugar, for our bodies energy use. The pancreas is an organ that lies close to the stomach which makes a hormone called insulin to help glucose go inside the cells of our bodies. When a person has diabetes, their body either doesnRead MoreChin A Powerful Empire For A Long Period Of Time943 Words   |  4 Pagesbeen a powerful empire for a remarkably long period of time, China has not always stayed the same though. Throughout its expansive history China has evolved in many ways while retaining many of its original values. Some examples of this ca n be found in the way China conducted its economy, its attitude towards openness to other ideas, and its methods of leadership. Specifically, there were vast amounts of change that took place between the warring states period in China and the Yuan dynasty, this isRead MoreTravel Abroad For Long Periods Of Time While Working952 Words   |  4 PagesMeta description: Freelancers are able to travel abroad for long periods of time while working their current jobs. But there are things you will need to know about working while traveling. Here are some of the most vital international travel tips for any freelancer embarking on a trip. One of the joys about freelancing is the freedom that you have to travel. Whether it’s just for a few weeks or a trip lasting six months, there are several travel tips that you need to keep in mind. Manage YourRead MoreSexual Assault Is An Ongoing Issue For A Long Period Of Time Essay1570 Words   |  7 Pages Sexual assault has been an ongoing issue for a long period of time. In modern day society, rape incidents are more prominent in campus universities, especially in fraternities. It is noted that in frat houses, pressuring someone to engage in sexual activities is a part of the norm. Patricia Martin and Robert Hummer conducted an analysis regarding the sociological correlation between fraternities and rape on campus. The research analyzed the group and organizational practices and conditions, andRead MoreThe Psychological Effects Of Colonizing Mars For A Long Period Of Time1874 Words   |  8 Pagesliving on Mars’s surface. 2. Mission Objectives Mission Objectives: †¢ Study the different races –What do genetics have to do with astronaut survival in Space’s harsh environment? †¢ Research the psychological effects of colonizing Mars for a long period of time †¢ Observe how different plants and animals respond to Mars’s environment 3. Colony Duration and Launch Relicum will last for a duration of 1,180 days in total including shipping the supplies, and transporting the crew to and from Mars. The crewRead MoreFor a long period of time, Malapropisms have been used in literature in order for a character to2000 Words   |  8 PagesFor a long period of time, Malapropisms have been used in literature in order for a character to feign ignorance, such as in Sheridans play, The Rivals and is based off of a character in the play named Mrs. Malaprop. In the play, Mrs. Malaprop would use words incorrectly. For example, Mrs. Malaprop would substitute the word reprehend for aprehend. However, this feigned ignorance is now known as a speech error termed by psycholinguistics and can happen when words are substituted by an individualRead More6) Coding-printing of graphics Marking Coding From long period of time there is a need for2700 Words   |  11 PagesMarking Coding From long period of time there is a need for coding and marking on the packaged products starting with expiry date. Still, with an growing awareness with better printing alternates like ink jet coding, laser coding and electrolytic etching for metal marking one can make a decision to evolve an on the whole anti-counterfeit characteristic which like an additional advantage provides the opportunities for online coding with suppleness, programmable options, time saving and cheap availabilityRead MoreA Brief Note On Trans Saharan Trade System1521 Words   |  7 PagesLong-Distant trade was a big contributor to premodern societies thriving during this time period because it allowed foodstuffs and commodities to regional cuisines that were thousands of miles away from their points of origin. The trade network along the Indian Ocean was essential for many societies during the premodern period, such as large societies in China, southwest Asia, and also Mediterranean basin. The Indian Ocea n was a very big part of these societies because it provided many advantagesRead MoreEconomics of Banking1438 Words   |  6 PagesWe observe very large and rapid declines in the policy rate (the very short rate) in late 2008 and early 2009. Considering the US, the UK, and Japan, did long rates fall as much around that time or less or more? In late 2008, many developed economies where in or close to recession, with growth slowing noticeably in the emerging economies. These events prompted an easing of monetary policy and expansionary fiscal measures in many countries (Reserve Bank of Australia, 2008). The policy rate

Examples Of Alternatives And Recommendations - 758 Words

Alternatives and Recommendations In today’s world organization have to change and respond immediately in a very limited time, Also making sure that all the steps are taken by allocating right percentages to all the alternatives available. Organizations cannot make a decision based on assumptions; they need to be sure about everything and then make a move. Organizations need to be proactive in understanding the changes in wants and needs of the staffs. This can benefit the organization from handling any uncertainty in the working environment related to staffing. Some questions that HR managers should keep themselves up to date with are, do they have the right number of staff, Are all the resources being utilized to the fullest, What changes†¦show more content†¦Educating staff A perfect mix is when the current staff is well connected to the future needs, meaning that making employees aware of their current job and also motivating them to remain productive to satisfy and meet the final goal of the organization. A well educated staff also gives the learning and development department a head start of type of trainings and abilities might be required by the staff in near future. Staffing connected to vision and objectives A well organized organization always moves along and takes steps side to side with its organizational vision and objectives. HR departments should emphasis on redesigning the structure of the staff meetings, the human resource department and the departmental supervisors should work together in identifying the attitudes, behaviors and abilities which might be required in present and future. If an organization is able to recognize these then it has perfectly forecasted and employed individuals who can handle any uncertainty in the organization. Action Plan †¢ Applying the alternatives and recommendations. John could apply the mentioned alternatives into his business by considering the following techniques. Conducting Significant HR activities: HR departments should reconsider their policies and also offer innovative and creative positions, should offer constant appraisals and career growth opportunities to their experienced staff in order to motivate them more, at same time also offer new positions withShow MoreRelatedUsing Software Tools And Techniques974 Words   |  4 Pagesof alternative solutions which is throwing us into the difficulty to make a decision. For example, when we want to buy a television for the first time, it will be very difficult for us to choose the right one from the list with a large number of alternative solutions ranging from different makers to different models from a maker. Because of this confusion, we will consult people who have better experience and knowledge on these things and ask for their valuable suggestions or recommendations thatRead MoreOrganizational Theory Case Analysis Overview1170 Words   |  5 Pagescritically and thoroughly evaluate alt ernative solutions †¢ Learn how to make a final decision that you are confident in supporting Through the use of cases, students learn that the most obvious solution is not always the best solution. The only way to discover a â€Å"best† solution is to consider all possible alternatives, to identify the potential positive and negative outcomes for all possible alternatives, and then to select an alternative course of action that seems best basedRead MoreBusiness Data Communication Semester Project1558 Words   |  7 Pages________________________________________ Semester Project ________________________________________ The Big Picture - A Business Recommendation There are no final tests in the course. Instead, the final project is a business recommendation. You are going to write your own paper, but you will be part of a group that will give you feedback about your paper before you turn it in for a final grade. In the workplace, good communication is almost always near the top of list of desired traits. It isRead MoreThe Execution of the Second World War Essay758 Words   |  4 Pagesproviding toys to retail stores in the region. The company has 500 employees. The CEO of the company Fred is looking for alternatives to streamline B2B transactions between his employees and the retail stores. Freds information systems department has presented him with two alternatives for developing the new tools for better customer service with the retail stores. The first alternative will have a special software tool developed in C++ program (application software) that clients ( 500 employees) willRead MoreManagment Therory1261 Words   |  6 PagesLearning Value: 45% Due date: 11-Sep-2015 Return date: 02-Oct-2015 Length: 3000 words Submission method options Alternative submission method Task You are required to write a 3000 word essay on either Strategic Management or Management Knowledge amp; Learning as follows: * Use an organisation that is or has been in the news during the past two years (work-related learning) as an example of strategic management practices.Failing that, select an organisation with which you are very familiar such asRead MoreCapital Budget Recommendation1135 Words   |  5 PagesCapital Budget Recommendation Managerial Accounting and Legal Aspect of Business/ACC 543 May 24, 2010 Capital Budget Recommendation Guillermo Navallez is the owner of Guillermo Furniture, a company thatRead MoreChallenges Faced By Larry Brownlow1554 Words   |  7 Pagesways to address and resolve Larry’s business problems are to identify the main business problem that Larry is facing, recognize the different alternatives that are available to help alleviate Larry’s problem, pinpoint the best recommendation to solve Larry’s problem, and develop an implementation plan that will properly execute the greatest recommendation to solve Larry’s problem. Larry’s main problem is determining whether or not to invest in distributing the Coors product (Kerin PetersonRead MoreEssay about Bombardier Case Study1573 Words   |  7 Pagesinternal analysis, I expect a brief summary for the strengths and weakness of the firm 4. Alternatives: You need to generate mutually exclusive alternatives that address the problem facing the firm. Try to integrate the findings from the external and internal analysis to suggest specific alternatives. The alternatives should be at the strategic level and you can use these levels as alternatives. * Business-level strategies: staying in the same business and grow by internal growthRead MoreCapital Budget Recommendation: Guillermo Furniture1001 Words   |  5 PagesCapital Budget Recommendation: Guillermo Furniture ACC/543 Monday October 8, 2009 YouKnew Abstract Guillermo Navallez is the owner of a successful furniture and manufacturing company located in Sonora, Mexico. Navallez’s establishment is known for its quality pieces, crafting a variety of chairs and tables from the abundant supply of timber in the area. In the late 1990’s, Navallez competitors became a real threat to the ongoing success of Guillermo’s Furniture and Manufacturing CompanyRead MoreVinegar as Alternative Battery1708 Words   |  7 PagesVinegar as Alternative Battery An Investigatory Project Presented to The Faculty of the High School Department Surigao Education Center Km. 2, Surigao City _______________________________________________ In Partial Fulfillment of the Requirements in Physics IV _______________________________________________ By: Edradan, Dhaniel Jefferson Yaun, Mary Allyssa Concon, Leonel Galos, Jancirfil Jimena, Rimar Villarojo, Kerr March 2013 APPROVAL SHEET Vinegar as Alternative Battery Prepared amp;

Looking Paper Free Essays

In The Countess Von Schonfeld with Her Daughter, Elisabeth Louise Vigee- Lebrun used size and placement to emphasize the figures of the mother and the young daughter. Elisabeth set the pair in the foreground, and she posed them so that their visual weights combined to form a single mass, the largest form in the painting. Strongly contrasting values of light skin against a pale background add further emphasis. We will write a custom essay sample on Looking Paper or any similar topic only for you Order Now Within this emphasis area, Elizabeth uses color of sight to create a focal point on the little girls white dress and the mothers dress. Elisabeth has subordinated the background so that it does not interfere, blurring the detail and working in a narrow range of light values. The painting is oil on canvas art piece painted in 1973. It is a painting of a women holding her daughter on her lap, the women being â€Å"The Grafin von Schonfeld. † The woman is dressed in this beautiful red dress from the upper class or a royalty stature in the late 1700’s. The clothing looks rich green with red. She has a covering on her head that looks like an extravagant scarf that drapes over her shoulder on one side, also made of the dame silky material used for her dress. The woman has pale skin, reddish brown hair, bluish eyes, and rosy cheeks. Her eyes look very real and penetrating when you examine the painting. The daughter is about the age of 5 or 6 years old. Her arms are around her mother’s neck and legs draped across her mother’s lap. The daughter is wearing a white fluid dress that looks thin in material with red sash around her midsection. The daughter has the same reddish brown hair and rosy cheeks. The mothers and daughters eyes are equally as big n size, while the child’s eyes seem also very real and youthful. The women and daughter are sitting on a bench of some sort on a ledge of a window open. Outside the window there is landscaping of mountains, trees and stormy sky. The sky is rich with high value of grays including the whites of the clouds. How to cite Looking Paper, Essay examples

Labour Productivity of Unincorporated Sole Proprietorships and Partner

Question: You are a semi senior member of staff at the Accounting firm Turpin, Barker and Armstrong based in Sutton. You have been appointed to deal with a pair of new prospective clients who have inherited quite a substantial sum of money from their grandfathers will.These two are brothers want to set up a business but have no knowledge as to what type of business they want to get into let alone the form of business entity available to them 1. As a Semi-Senior member of the accounting staff, you are required to write a report to be delivered by your firm to these brothers explaining the issues below: 2. Explain the different forms of business units(sole proprietorship, partnership, limited company) available, highlighting the benefits and limitations of each? 3. Explain financial accounting and management accounting, highlighting the differences between the two strands of accounting ? 4. Assuming that you have not been given any information about the inheritance of the brothers. Explain the sources of finance available to a business owner, looking at Short-term sources, Medium-term sources and Long-term sources of finance giving examples of each.? Answer: Introduction: The phrase management accounting means the skill of constructing the information of management and the fiscal reports which presents the specific and apposite economic and precise data essential by the members of the board of the firm to take squat tenure decisions (Jagels, Coltman and Coltman, 2004). The term financial accounting means the skill which shows the yearly report for the stock holders of the firm for example the balance sheet of the entity and the statement of income of the entity. The datas which are set by the company for the investors of the entity, the department of tax of the entity and also for the stake holders of the entity. The research analyst analyzed from this research that the various categories of business units reachable in the corporate market and the conception of financial accounting and the notion of management accounting (Robbins and Coulter, 2005). 1:Various forms of business units: Sole Proprietorships: An industry which is operated by an individual is known as the sole proprietorship firm. It is one of the ordinary and simplest types of a business. In this form of business the industry is able to manage a number of persons in relation to the concern business but as far as the proprietorship of the company are concerns it has to be one and specific. This kind of entrepreneurship is quite easy to establish and the entire amount of the profit can be enjoyed by the owner himself subject to some exceptions (Daily, 2008). Procedure for formation of sole proprietorship business: In a comparison to the other form of business, establishment of this form of business is very easy. At the primary level if a person would like to start a company then that person can establish a sole proprietorship company. For the purpose of establishment and controlling no special kind of license is necessary for the proprietor. In case of a sole proprietary business, it can be dissolved when the owner would like to dissolve it, it totally depends upon the will of the owner whether he would like to conduct the business procedure or not (Baldwin, Rispoli and Leung, 2011). Merits of sole proprietary business: In comparison to the other industry a sole proprietary business has a lot more merits. A sole proprietary company acquires special advantages as to tax benefits as well as its operational field. Simple way of constructing the company is one of the major operational benefits of the sole proprietary companies. In this kind of companies the owner runs the business single handedly and looks after all the factors relating to the conducts of the business. In case of a sole proprietary company, payment of diverse tax is not essential, the taxable amount depends upon the total gain of the company and it is filed by the income tax form of the concern owner himself (Batten, 2011). Demerits of sole proprietary business: In comparison to other industries, operational demerits and demerits relating to the liability of the company exists in a vast manner. One of the main disadvantage of this form of business is the owner of the business is liable for the liabilities of his business, it is possible that in spite of dissolving the business the owner have to discharge the liabilities of the business at his own responsibility (Harden, 2011). Another demerit of this kind of business is that the owner cannot include in the concern business another owner then that will not remain as the sole proprietorship business any more. If the owner of the business is not so well capable in relation to the conducts of the business then it is possible that the business may run on loss as the operational functions of the business mainly depends upon the credential of the owner of the concern business. Dissolve of the business: This form of business dissolves at the will of the owner, whenever the owner of the business would like to stop running the business then the business dissolves itself. Partnership business: If two or more person together takes an initiation to form a business jointly with an object of sharing profit or loss among them, then it will be considered as the partnership business. The persons who jointly establish the company are known as the partners of the concern company (Weiss, Serlis-McPhillips and Malafi, 2011). The partners of a partnership business are responsible to introduce the required capital in the business as specified proportionate and they may distribute the workload of the business among them. At the time of opening a partnership company the owners or the partners have to make sure some of the necessary decisions, like the proportion of profit or loss, amount of capital and it proportions among them, their post and role in the conduct of the business and many other major and minor factors are to be decided by the partners. To avoid conflicts and for the purpose of legal enforceability a partnership agreement as to the business is formed by the partners where all the necessary terms and conditions in relation to the partnership business in clearly mentioned, in this agreement it is also mentioned that if one partner dies what will be the future aspect in this regard. By virtue of the terms of the agreement partners used to control the conduct of the business, this agreement is known as partnership deed, it must be in writing instead of oral agreement for avoiding future ambiguities (Gage, 2004). Characteristics of partnership business: 1. More than one member: In a partnership form of business there must be at least two members but this number of two members may be increased. In this form of business two or several persons jointly construct the business and run the business with an object of earning profits. These persons are known as the partners of the business (Biech, 2007). 2. Partnership deed: In a partnership business there must be an agreement among the partners of the concern business where all the necessary terms and conditions relating to the partnership of the business are mentioned, this agreement is known as the partnership deed (Pelle, 2007).3. Legality: In a partnership business the subject matter of the business and the conduct of the business must be lawful, and no illegal work is permissible within the scope of a partnership business. All the partners of the business are lawfully bound under the partnership deed (Jasper, 2001).4. Competency of partners: For the purpose of entering into a partnership agreement as well as a partnership deed the partners must be competent to contract like the partners must have attained the age of maturity, is of sound mind and enough capable of understanding the terms and conditions of the partnership deed.5. Distribution of profit or loss: In a partnership business all the partners are entitle to share the profits of the business in accordance to the terms of the partnership deed and in absence of any such term in the partnership deed then all the partners are entitle to share the profits equally. In case of a loss in the business all the partners are liable to share such loss in accordance to their proportion into the profit of the business. Advantages and disadvantages of partnership business: In a partnership business, capital introduction is quite easy as it is introduced by several partners in a proportion. Operational functions are also very business friendly in nature. Risks and liabilities of the business get low as it is distributed among all the partners (Cavusgil, Knight and Riesenberger, 2012). There are some demerits in this form of business like there is no limitation as to the debt of the partnership firm. There is possibility of lack of efficiency from the partners. The process of profit shifting is very rigid in nature. There is no assurance of the future existence of the partnership business (Kimmel, Weygandt and Kieso, 2011). Limited company: The establishment of incorporation that confines the entire measure of accountability should be underneath unease of the stockpile holders of the business. The explanation of this type of establishment of a commercial company is adept in the European nations. It is usually famous in name of Limited Liability Company. Subsequently, this type of business is recognized as Liability Company (Clayton, 2008). In the corporate sector there are two kind of limited company exists namely private limited company and the other one is public limited company. The virtual scope of limited companies is very vast, even a lot of limited companies are running from more than one generation. Formation of limited company: For the purpose of establishing a limited company the initiators have to register the name of the company with the House of Companies in accordance to the company laws of the nation. The registration of the company falls under the Companies Act 2006. In 21st century there are more than a couple of million companies within the territory of Europe. According to the provisions of the Companies Act 2006 every company must have at least one director and one company secretary (Hannigan, 2009). Advantages and disadvantages of company: The scope of the limited companies is very vast and the conducts of the limited companies are quite prompt. It does not get dissolved by the wish of the directors but it has a separate legal entity in the eyes of the law. The procedure for establishment of a limited company is quite difficult in comparison to other form of companies. In this kind of business huge amount capital is needed which may put a hurdle in the formation of the company. Limited companies influence CENVAT in the field of legislations. 2: Concept of Management Accounting: The term management accounting consist the method of constructing the information of financial records and management that assists the administrators in taking short term decisions by taking into consideration such suitable information (Hamada, 2010). Concept of financial accounting: Financial accounting means a method that shows the financial condition of a company for a specific period of time, for example, balance sheet, manufacturing account, P/L account etc. Distinction between management accounting and financial accounting: Management accounting helps the administrators to take short term decisions and it comprises the part of financial accounting of the company itself but financial accounting helps the company in analyzing the financial condition of the company and the amount of profit or loss earned by the company in a financial year. 3: In accordance with the character of the foundation of finance, they are chiefly categorized as inner resource and outer resource. However, they are also classified as a short tenure resource of finance, intermediate tenure resource of finance and lengthy tenure resource of finance. Short tenure resources of finance are obtainable merely for a single year. Likewise, intermediate tenure resources of finance are obtainable for trade up to five consecutive years and lengthy tenure resources of finance are obtainable for a term of more than five years. Private resources of finance are able to be classified in accordance with either of three of the above specified heads. On the other hand, regular share capital is the most important lengthy tenure resource in the field of finance. Additionally, bank loan, venture capital, and loan capital are too measured as the lengthy tenure resource of finance. Then again, numerous loan capitals also considered as the intermediate tenure resource of finance. Yet again, one of the major short tenure resources of finance is bank overdraft. Whilst taking into consideration any resources in relation to finance whether it is short tenure, intermediate tenure or lengthy tenure, there desires to mull over the lawful construction of the trade association resembling whether it is Limited or Private Limited Company. For instance, Limited and Private Limited Company are able to sell their shares, but sole proprietors; even business of partnership firm is unable to do this. Hence, depending upon the lawful construction of the industry, the resources of finance might be altered. Likewise, the utilization of finance also shows what type of resource desires to be utilized. For instance, for establishing a fresh business the proprietor must go for lengthy tenure resource of finance. Additionally, the revenue level points out what type of resource of finance have to be used. In this context, the echelon of hazard or risk enchanting competencies, inclination of the proprietors, the echelon of sum necessary mostly influence the accessibility of the resources of finance. Conclusion: In this context various forms of business and their advantages as well as disadvantages has been highlighted. Apart from that the purpose of management accounting and financial accounting is also been discussed with the assistance of various references. Recommendation: Every form of business has some merits and some demerits, the trader should take into consideration of the business he is looking for and should take necessary adaptions for encountering demerits of the business. References: Baldwin, J., Rispoli, L. and Leung, D. (2011).Labour productivity of unincorporated sole proprietorships and partnerships. Ottawa, Ont.: Statistics Canada, Economic Analysis Division. Batten, D. (2011).Gale encyclopedia of American law. Detroit, Mich.: Gale. Biech, E. 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