Tuesday, December 31, 2019

Variable - Definition for the Term in Java

A variable is a container that holds values that are used in a Java program. Every variable must be declared to use a data type. For example, a variable could be declared to use one of the eight primitive data types: byte, short, int, long, float, double, char or boolean. And, every variable must be given an initial value before it can be used. Examples: int myAge 21; The variable myAge is declared to be an int data type and initialized to a value of 21.

Monday, December 23, 2019

India s Growth And Deterioration Of Insufficiency

Over the last century China and India has had economic growth. There has been substantial deterioration in poverty in both poor countries, but much more so in China. However, that economic growth and deterioration of insufficiency was not spread equally among the lives of the poor especially as it relates to health. In comparison, the health outcome in China has been much better than that of India and has been for numerous decades. According to Kanjilal, Mazumdar, Mukherjee, and Rahman (2010) the lifespan in China had risen in 1975 to a rate that India still had not achieved in the year 2000; as an example, life expectancy rate at birth in India is currently the same as what China’s was in 1970. Additionally, 46% of the children age three and under in India are underweight, and only 8% in China; however, for children in India age five and under the mortality rate is more than two times that of China (Jones, Jones, Perry, Barclay, Jones, 2010). Both China and India shared comparable strategies as it relates to development and reform. In 1978, China started reform with a closed non-market economy, while India had an open market that was state controlled until 1980 (Cyril, Oldroyd, Renzaho, 2013). The political settings were quite different under which reforms were introduced and executed which made the difference in the consequences amongst the two countries. India is still represented by an open take part multiparty democracy, while China has an authoritarian one partyShow MoreRelatedHistory of Electricity in Kerala - Dr D Shina12889 Words   |  52 PagesHISTORY OF ELECTRICITY IN KERALA – Dr D Shina S N COLLEGE, Kollam, Kerala, India email - achushina@gmail.com ORIGIN AND GROWTH OF ELECTRICITY The history of electricity can be traced back to the eighteenth century. The first instance of sensing the phenomenon of electricity was the accidental observation of what was later found out to be neon glow by Framas Bauksbw in 1709 at the Royal Society in London. Luigi Galvani observed moving of the legs of a dead frog when touched with a metal scalpelRead MoreIndian Fiscal Policy Impacts9621 Words   |  39 Pagesthe economy, in an effort to achieve economic objectives of price stability, full employment, and economic growth. Keynesian economics suggests that increasing government spending and decreasing tax rates are the best ways to stimulate aggregate demand. This can be used in times of recession or low economic activity as an essential tool for building the framework for strong economic growth and working towards full employment. In theory, the resulting deficits would be paid for by an expanded economyRead MoreWater as a Source of Future Conflict in Sa26984 Words   |  108 Pagesrelations billion people will be† (Kshatri 2004, 4). 2. The melted snow of the Himalayas plays an important role in Water Resources of South Asia, which are shared by India, Pakistan, Bangladesh, Nepal and Bhutan via several international rivers. South Asia (SA) is facing deficit of; useable water for the existing and future needs, deterioration of water resources, management inefficiencies and development concerns. The infrastructure development and the efforts given, is considered inevitable in the regionRead MoreChallenges for Urban Local Governments in India46115 Words   |  185 PagesAsia Research Centre Working Paper 19 Challenges for Urban Local Governments in India Written by Rumi Aijaz Rumi Aijaz was Visiting Research Fellow at Asia Research Centre in 2006. E-mail: rumi_pvg@rediffmail.com A section of this working paper has been accepted for publication in a forthcoming issue of the Journal of Asian and African Studies, by Sage Publications Ltd. Copyright  © Rumi Aijaz, 2007 All rights reserved. Apart from any fair dealing for the purpose of researchRead MoreInvestment Management System of Al-Arafah Islami Bank Limited W11687 Words   |  47 PagesMicrosoft Word, Microsoft Excel, and Microsoft Power Point. 1.7 Limitations Though I have given utmost effort to prepare this paper but there are some limitations of the study. Such are as follows: âÅ"“ The main constrain of the study was insufficiency of information, which was required for the study. There are various information the bank employee can’t provide due to security and other corporate obligations. âÅ"“ Since the bank personnel were very busy, they could not provide enough timeRead MoreThesis on Infant Mortality15647 Words   |  63 Pagesdistribution of ages at death of infants (Encyclopedia of Death and Dying, 2010). Every day, 1500 women die in pregnancy or due to childbirth related complications worldwide. Two thirds of all maternal deaths in Asia and the Pacific occur in India (540 deaths per 100,000 live births) and Pakistan (500). Every year about 11 million children die, of which 10 million are in the developing world. South Asia is the continent where world’s poorest population is habituating. It’s social and economicRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pageswhere human communities globally and individuals locally had the potential to be much more intensely connected by new communications technologies, state-sponsored programs to achieve autarky, a global epidemic of ethnic strife, uncontrolled urban growth, and the dissolution of extended family ties in many societies divided nations and communities and isolated individuals to an extent unparalleled in recorded human history. For teachers, in particular, the challenge of weaving together in meaningfulRead MoreProblems on Cost Accounting70221 Words   |  281 PagesPROFESSIONAL COMPETENCE COURSE Cost Accounting and Financial Management Part 1 : Cost Accounting Vol. I The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi PAPER 3 COST ACCOUNTING AND FINANCIAL MANAGEMENT Part – 1 : Cost Accounting VOLUME – I BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA This study material has been prepared by the faculty of the Board of Studies. The objective of the study material is to provide teaching material

Sunday, December 15, 2019

Keeler released Symphony Q Series Free Essays

Symphony Q enables checks to adjust the camera’s exposure and slit-lamp lighting, irking with the lever of your trigger button to freeze and retailer pictures, including automatic continuous shooting to have the wonderful photos you need. Background lighting control Is Independent in the primary lighting system, make sure the very best contrast on the photos obtained. Http://www. We will write a custom essay sample on Keeler released Symphony Q Series or any similar topic only for you Order Now Kananga. Com/handheld-portable- slit-lamp-23. HTML Keller Capture is often a specialized image management application for the storage of patient facts. Its information database enables video inputs and outputs, and may add comment to patient details and storage, Capture computer software features a rarity of feature solutions module, prospects can pick in line with need to be versatile, from generic versions to upgrade to a later version, such as video capture, or by means of a network connection towards the workstation or for the server info retailer functions. Symphony of Q-Series digital slit lamps Complete Dealt Capture application and cameras; Symphony Q Digital-Ready with no software and cameras, but soon after acquiring Keller with Capture application from the camera module, in a position to easily upgrade the entire system. Who would prefer to get more facts about Symphony Q-Series digital slit lamps, please send an e mail to Maggie. bai@halma. CNN. United Kingdom-eye music company (wry. Keller. Com. UK) is a major manufacturer of ophthalmic and optometric gear, technical innovation considering the fact that its inception in 1917, expanding solution lines. Keller in 1953, produced the world’s first indirect ophthalmologic, revolutionize the funds examination, Vantage plus series of goods has develop into the sector benchmark, digital indirect ophthalmologic is additional clinical and teaching delivers excellent convenience. Nowadays, Keller non make contact with handheld and desktop odometer, surgical magnifying glasses, direct ophthalmologic, hand slit-lamp, surgical merchandise such as freezers for delivering us with additional and much more screening and remedy programmers. All goods are of Uk origin, high quality assurance. Http://www. Kananga. Com/digital-slit-lamp-microscope-29. HTML Steve Johnson may be the United kingdom proud (HALF PAL ? C wry. Half. CNN) subsidiary. Founded in 1894, generosity could be the world’s top overall health, safety ND environmental technologies group, listed enterprise around the London Stock Exchange, has greater than five,OHO staff around the planet, more than 40 subsidiaries. Bold will be the only listed corporation around the London Stock Exchange in the past more than 30 years of dividend growth 5% development in the enterprise. Bold in Shanghai, Beijing, Guanos, Changed and Shenanigan, with regional representation, and Bidding, Sheehan, Shanghai, Beijing, as well as other places to setup factories and production base. Http://www. Kananga. Com/ ophthalmic-slit-lamp-27. HTML How to cite Keeler released Symphony Q Series, Papers

Saturday, December 7, 2019

Standards Harmonization and Financial Statement †Free Samples

Question: Discuss about the Standards Harmonization and Financial Statement. Answer: Introduction Conceptual Framework may be defined as a system or ideas which are necessary to create consistent set of rules and guidelines which can be followed by different organization for the purpose of preparation of the annual reports of a business. The basic use of such a framework is immense as it is the basis on which financial statements are prepared and with the use of conceptual framework a general level of consistency and comparability can be maintained among organizations (Weil, Schipper and Francis 2013). This is due to the fact that it is a commonly used framework by all accountants. Such a framework includes accounting standards, principles, conventions and rules on the basis of which an entity prepares its financial statements. The conceptual framework was adopted by International Accounting Standard Board (IASB) and all business should follow the framework mandatorily. The conceptual framework should be followed by each entity to ensure that the financial statements is displayin g fair representation. The company which has been selected for this assignment is Ausdrill Ltd. the company is engaged in integrated mining activities and energy services. The company also engages in exploration, mine development and surface mining as well. The company has been expanding its business and have been achieving decent growths. The company operates in more than 10 countries with more than 4500 workers (Ausdrill.com.au. 2018). The company has a group revenue generation of $ 776 million in 2017. Objectives of Conceptual Framework As discussed above Conceptual Framework is essential to the business as it ensures that all the relevant standards are followed while preparing the financial statements. The objectives of conceptual framework are discussed below in details: The purpose of Conceptual framework is to ensure that the annual reports of the company are prepared in such a way that all information which are relevant are shown in the financial reports so that the potential investors and the present shareholders, lenders and creditors can use such information for the purpose of taking decisions regarding future investments and present holdings of the shares (Lawrence 2013). The financial statements are also taken as performance report of the company. In the case of Ausdrill ltd, the annual reports of the company for the year 2017 shows necessary information which are required by the shareholders to take decisions about investments and holdings. The profit and loss account, balance sheet and cash flow statement are effectively prepared which can provide the shareholders information regarding the overall performance of the company and also regarding how the business is utilizing the funds of the shareholders (Christensen and Nikolaev 2013). Another objective of Conceptual framework which is used in reporting is to effectively assess the amount of cash inflows which is generated by the business. The framework is also used to ascertained the resources which the business will be requiring for generating future cash inflows. As per the annual reports of Ausdrill ltd, the business has effectively anticipated certain expenses which the business will need to incur certain expenses which relates to repayment of debts in 2018. The business had avail cash advance facility of $ 125 million out of which 124.08 million remains undrawn and such will be maturing in 2018 therefore the company can expect cash inflows in 2018 from this source. The cash flow statement of the company shows all the relevant information regarding the cash inflows and outflows of Ausdrill Ltd. Conceptual Framework also helps to depict all the information which are relating to the assets, liabilities and the income and expenses of the company which can provide precise information about the performance of the company in financial terms (Leuz and Wysocki 2016). Ausdrill Ltd has shown in the statement of profit and loss account the net profit of the company along with all other income and expense items of the business. The main purpose of the conceptual framework of reporting is to ensure that the financial statements of the business is prepared in accordance with the requirements of the framework. The framework provides a means to the organizations to fairly represent the financial statements as the guidelines present in the conceptual framework is meant to help the businesses to prepare an annual report which displays all relevant information to the general public (Edmonds et al. 2016). The framework is also there so that there is simplicity and clarity in providing financial information in a report so that all the parties which are associated with the company can understand the financial information and then take decisions based on the same. Recognition Criteria The recognition criteria which is to be followed in order to fairly represent the financial statements of the company requires recording of an item as per the requirements of the conceptual framework. Australian Accounting Standard Board (AASB) is the board which issues standards related to accounting which set the guidelines which are to be followed by businesses for treatment of certain items of the financial statements and thereby ensuring that the annual reports are showing true and fair view (Stice and Stice 2013). The criteria for recognizing any item is based on the economic benefits of that item and another is the reliability of the item. The various items which are of significance and have been recognized by the company are discussed below: Assets: As per the general framework assets are to be subdivide into short-term assets and long-term assets which are also known as current and non-current assets respectively. Ausdrill ltd have subdivided their assets as per the requirement of the framework. The current assets of the company consist of cash and cash equivalents, inventory and debtors of the company which are common current assets items (Sherraden and Gilbert 2016). The extraordinary items which are shown in the financial statement is current tax receivables. The non-current assets of the company comprise of joint ventures agreements, property, plants and equipment and deferred tax assets. The assets are the basis on which revenues of the company are generated. Liabilities: The liabilities of the business are also sub divided into current and non-current liabilities similarly as assets. The total of the assets side will always be matching the total of liabilities side of the balance sheet as per the matching principle of accounting. The current liabilities consist of trade payables, short-term loans, employee benefit compensation. The non-current liabilities of the business consist of long-term borrowings and other expenses of long term nature. The liabilities are recognized on the basis of the obligation which the management has to pay to creditors or other external party. Income: The income of the company is recorded and shown in the profit and loss account prepared by the company. The basic source of revenue for the company is from the services provided which is related to mining, exploration and other similar activities of the business. The revenues are recognized by the company when the risks and rewards associated with the product is transferred to third party. Expenses: The expenses of the company are depicted in the profit and loss account of the company. Some of these expenses are cash expenses while some are non-cash like depreciation and impairment loss. The expenses of the company are incurred to continue the operation of the business and also to generate the profits and ensure that the revenues are more than the expenses of the company. Equity: The equity of the company comprises of retained earnings which are generated by the business and used for financing purpose of the business. It also consists of the share capital of the business which is shown in the statement of change in equity of business. These represents the owners capital of the business and also has reserves which are undistributed profits of the business. For the purpose of recognizing the business has followed all relevant standards issued by AASB and which are operating and in force in Australia which is clear from the auditors statement (Hope, Thomas and Vyas 2013). Fundamental Qualitative Characteristics As per the financial statements of Ausdrill ltd, the financial statements contains the qualitative characteristics which are given below in details: Relevance: This principle states that the annual reports of any business should include information which are relevant and which can be used by the shareholders of the company. In the case of Ausdrill ltd, all related AASB, IAS standard which makes the information contained in the financial statements relevant has been followed and moreover the company has given explanations about the different treatments of different items which are depicted in the annual reports of the company (Barth 2013). Faithful representation: In order to prove that the financial statements are showing true and fair view, the financial statement are audited and independently investigated by an independent and competent auditor. The auditors of the company are PWC which is one of the big 4 auditing firms. The auditor of Ausdrill ltd is of the view that the financial statements are showing true and fair view and the company has complied with all relevant accounting standards and principles. Enhancing Qualitative Characteristics The enhancing qualitative changes are such which adds further value to the financial statement of the company. These are discussed below in details: Comparability: The financial statement results are comparable with the results of previous years which confirms with this principle. Ausdrill ltd has used trend analysis and also provided results from previous year form comparison benefits for the users so that they can effectively measure the performance of the company (Wang 2014). Verifiability: This principle states that the treatments which are shown in the annual reports for different items must be verifiable by the users which can be done with the help of explanations provided in the notes to accounts section of the annual reports. In the case of Ausdrill ltd, proper notes to accounts are given by the company. Timeliness: The principle states that the financial statements should be provided to the users in a timely basis so that it can help the users in the decision-making process (Henderson et al. 2015). The timing of providing of the financial statements are normally at the end of the financial year of the company when the annual reports of the business are published showing the performance of the company during the year. Understandability: The financial statement should be such that it can be easily be understood by everyone. For the simplicity purpose graphs and presentations are includes so that they help in the process of understanding (Chen et al. 2014). Moreover, the business also follows generally accepted financial reporting framework so that it can promote simplicity and understandability for the users of the financial statement of the business. Conclusion The above analysis of the Conceptual framework in respect of the company provides a clear picture that the financial statements of Ausdrill ltd are showing true and fair view. The framework is used by most of the business to promote understanding and clarity among the shareholders about the performance of the company and also the funds allocations which are made by the company for different purposes. Ausdrill ltd follows the required framework and all the relevant information are their which makes the financial statements appropriate. In addition to this, the financial reports contain both fundamental qualitative features as well as Enhancing Qualitative features which adds more value to the annual reports of the company. Recommendations The recommendations which can be given to the company for further improvement of the reporting framework is given below in points form: The company needs to bring about more explanation regarding Employee benefit compensation which is shown in both short-term and long-term liability of the business. This is needed to be clarified by the management. The company needs to provide more information regarding the treatments of Joint venture transaction and follow all required standard related to the same. Reference Ausdrill.com.au. (2018).Home : Ausdrill. [online] Available at: https://www.ausdrill.com.au/ [Accessed 18 Apr. 2018]. Barth, M.E., 2013. Measurement in financial reporting: The need for concepts.Accounting Horizons,28(2), pp.331-352. Chen, C.W., Collins, D.W., Kravet, T. and Mergenthaler, R.D., 2014. Financial statement comparability and the efficiency of acquisition decisions.Contemporary Accounting Research. Christensen, H.B. and Nikolaev, V.V., 2013. Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), pp.734-775. Edmonds, T.P., Edmonds, C.D., Tsay, B.Y. and Olds, P.R., 2016.Fundamental managerial accounting concepts. McGraw-Hill Education. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Hope, O.K., Thomas, W.B. and Vyas, D., 2013. Financial reporting quality of US private and public firms.The Accounting Review,88(5), pp.1715-1742. Lawrence, A., 2013. Individual investors and financial disclosure.Journal of Accounting and Economics,56(1), pp.130-147. Leuz, C. and Wysocki, P.D., 2016. The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research.Journal of Accounting Research,54(2), pp.525-622. Sherraden, M. and Gilbert, N., 2016.Assets and the Poor: New American Welfare Policy. Routledge. Stice, E.K. and Stice, J.D., 2013.Intermediate accounting. Cengage Learning. Wang, C., 2014. Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer.Journal of Accounting Research,52(4), pp.955-992. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.