The document is a group assignment cover sheet and research assignment on Qantas' financial statements submitted by three Griffith University students. It discusses:
1) Qantas' compliance with accounting standards in presenting expenses by nature in the statements, except for cost of sales which is presented by function.
2) Accounting for income tax, noting deferred tax assets and liabilities.
3) Accounting for business combinations and consolidating subsidiaries in Qantas' financial statements.
4) Treatment of associates and joint ventures in Qantas' statements using the equity method.
Victoria Bitter - Situational Analysis 2016Austin Eaves
Griffith University collects and stores personal information for administrative purposes only. The information is confidential and will not be disclosed to third parties without consent, except as required by law. For more details, consult the University's Privacy Plan available online.
University students plagiarize for various reasons, including different social norms where they come from, heavy workloads that lead to poor time management, and lack of skills like unfamiliarity with citation conventions. Those without proficiency in the language of instruction may plagiarize unintentionally due to language barriers. Academics emphasize ethics because plagiarism damages universities' reputations, and it is important for guidelines to educate unintentional plagiarists but also penalize deliberate violations.
This document contains an essay analyzing the management approach of AirAsia. It begins with an introduction stating that AirAsia uses a contingency management approach to address business issues as they occur rather than using a rigid system. The next section discusses how AirAsia aims to be flexible to meet customer needs using a balance of internal and external factors. It shows how AirAsia applies some classical and behavioral management approaches, such as minimizing costs, maximizing resources, and maintaining employee motivation and integration. The conclusion restates that AirAsia's contingency approach connects internal and external factors for success. It also includes a SWOT analysis of AirAsia's strengths, weaknesses, opportunities, and threats.
Assignment Handling ServicesDivision of Information Services.docxssuser562afc1
Assignment Handling Services
Division of Information Services
Nathan Campus
GRIFFITH UNIVERSITY QLD 4111
ASSIGNMENT
COVER SHEET
Please complete all sections below
Course Code: 1001EHR
Course Name: Employment Relations
Due Date: 3/09/14
Assessment Item #: 2
Enrolment:
Off Campus
FORMCHECKBOX
On Campus
FORMCHECKBOX
Campus (Enrolled)
Nathan FORMCHECKBOX
GC FORMCHECKBOX
Logan FORMCHECKBOX
Mt G FORMCHECKBOX
SB FORMCHECKBOX
Course Tutor: Tony Stronge
Course Convenor: Amie Southcombe
Please provide your STUDENT NUMBER: 2966274
Student Name: Ibrohim Soliev
ACADEMIC INTEGRITY DECLARATION
Breaches of academic integrity (cheating, plagiarism, falsification of data, collusion) seriously compromise student learning, as well as the University’s assessment of the effectiveness of that learning and the academic quality of the University’s awards. All breaches of academic integrity are taken seriously and could result in penalties including failure in the course and exclusion from the University.
Students should be aware that the University uses text-matching software to safeguard the quality of student learning and that your assignment will be checked using this software.
I acknowledge and agree that the examiner of this assessment item may, for the purpose of marking this assessment item:
FORMCHECKBOX
reproduce this assessment item and provide a copy to another Griffith staff member; and/
FORMCHECKBOX
submit this assessment item to a text-matching service. This web-based service will retain a copy of this assessment item for checking the work of other students, but will not reproduce it in any form.
Examiners will only award marks for work within this assignment that is your own original work.
I, hereby certify that:
FORMCHECKBOX
except where I have indicated, this assignment is my own work, based on my personal study and/or research.
FORMCHECKBOX
I have acknowledged all materials and sources used in the preparation of this assignment whether they be books, articles, reports, lecture notes, or any other kind of document or personal communication.
FORMCHECKBOX
I have not colluded with another student or person in the production of this assessment item unless group work and collaboration is an expectation of the assessment item.
FORMCHECKBOX
this assignment has not been submitted for assessment in any other course at Griifith, or at any other University or at any other time in the same course without the permission of the relevant Course Convenor.
FORMCHECKBOX
I have not copied in part or in whole or otherwise plagiarised the work of other students and/or other persons.
FORMCHECKBOX
I haven’t made this piece of work available to another student without the permission of the Course Convenor.
Providing this declaration falsely is considered a breach of academic integrity.
I have retained a copy of this assessment item for my own records.
Acknowledged by: Ibrohim Soli ...
This document provides assessment instructions and tasks for BSBPMG521 Manage project integration. It includes 3 assessment tasks:
1. Written questions - Students must correctly answer all written questions.
2. Project establishment - Students must participate in a meeting to develop a project scope and management plan based on scenario information.
3. Project execution, control and finalization - Students must manage the project for developing a website, including developing a brief, status reports, and finalizing and reviewing the project.
The document provides guidance on submitting work, assessment criteria, resources, and re-submission opportunities if work is deemed not satisfactory. It also provides question formats and definitions to assist with answering questions.
This document verifies the enrollment of Lisa V Dolch at Indiana University Purdue University Indianapolis (IUPUI) for the fall 2016 term from August 22, 2016 to October 28, 2016 with a full time enrollment status. It was certified by IUPUI on December 18, 2016. The certificate includes IUPUI enrollment and accreditation details as well as Lisa Dolch's anticipated graduation date of May 15, 2017.
The Effect of Exercise to Stimulate Cognitive Performance in Letter Detection...KaylahPolzin
The arousal theory of motivation states that physiological factors affect cognitive performance. The purpose of this study was to determine to what extent small changes in levels of exercise intensity affect cognitive performance. The study randomly allocated 416 undergraduate students from Griffith School of Applied Psychology to a no exercise (n = 159), 1-minute exercise (n = 130), or 2-minute exercise (n= 127) group. The mean age of the participants was 22.08 (n =22.08, SD = 7.28). The study utilised a self-reported letter detection test to determine which groups reported higher scores. The research found that 1-minute exercise had significantly higher letters detected (n = 92), whilst also supporting that this is optimal arousal level by having the lowest standard deviation (SD = 5.537). The study supported the consistently displayed inverted-u results that relate to Arousal theory.
College of BusinessACCT 732 Audit and Assurance Services2018-.docxmary772
College of Business
ACCT 732 Audit and Assurance Services 2018-2019
Course: Accounting 732
Semester: Winter Semester 2019
CRN: 20196
Instructor: Grant J. Lee, DBA
Campus/Location: Maine College of Business/Online
Room Number: NA
Meeting Days and Times:
Course Start Date: January 7, 2019
Final Assessment Date: April 26, 2019
Instructor Contact Information:
Office Location: Office 238D-4
Office Hours: TBD
Phone: 616-871-3980
Fax: 616-554-5228
E-Mail: [email protected]
Instructor Professional Biography
I have over 20 years of professional accounting experience. I have worked primarily in the manufacturing industry, holding management positions with various companies in West Michigan such as Tyson Foods, Inc., Sappi Fine Paper and New Covert Generating, LLC.
I am the Department Chair of Accounting at the Lettinga Campus. I have been at Davenport University for nine years. Prior to joining Davenport University, I have taught Accounting and Business at Baker College in Muskegon, Michigan and Cornerstone University in Grand Rapids, Michigan. I earned my Bachelor Degree in Accounting from Bethany College, Bethany, West Virginia 1991. In addition, I earned my Master Degree in Accountancy from Case Western Reserve University, Cleveland, Ohio 1993. I earned my Doctorate Degree in Accounting from Walden University.
Donald W. Maine College of Business | 2018-2019
ACCT732 Auditing and Assurance
Credit Hours: 3
Contact Hours: 45
Prerequisite: ACCT302
Co-requisite:
Course Description
This course examines auditing and assurance services. The course focuses on the detailed study of the financial statement audit, including professional responsibilities and ethics, audit planning, internal controls, evidence gathering, and audit reports. Assurance services, reviews, and compilations are also covered.
Learning Outcomes
Upon successfully completing this course, the student will be able to:
1. Demonstrate and analyze the auditor's study and evaluation of internal control structure and recommend enhanced internal control procedures.
2. Analyze the decision making process in accepting clients and communicate acceptance through an engagement letter
3. Gather evidence, analyze results, and document conclusions
4. Prepare and evaluate audit and other assurance service reports
5. Apply and explain the following:
· Auditing standards
· Attestation standards
· Professional responsibilities for ethical behavior in attest services
· Legal liability in attest services.
Required Textbooks and Additional Materials
9780134417301
Auditing and Assurance...MyAccountingLab with Textbook
Arens
16th 17 /Pearson
Required /Purchase as new only
Books continue on the next page.
9780134148618
Auditing and Assurance...MyAccountingLab with Etextbook- Optional
Arens
16th 17 / Pearson
Optional / Purchase as new only
Davenport University has a print management system in which students are allotted a .
Victoria Bitter - Situational Analysis 2016Austin Eaves
Griffith University collects and stores personal information for administrative purposes only. The information is confidential and will not be disclosed to third parties without consent, except as required by law. For more details, consult the University's Privacy Plan available online.
University students plagiarize for various reasons, including different social norms where they come from, heavy workloads that lead to poor time management, and lack of skills like unfamiliarity with citation conventions. Those without proficiency in the language of instruction may plagiarize unintentionally due to language barriers. Academics emphasize ethics because plagiarism damages universities' reputations, and it is important for guidelines to educate unintentional plagiarists but also penalize deliberate violations.
This document contains an essay analyzing the management approach of AirAsia. It begins with an introduction stating that AirAsia uses a contingency management approach to address business issues as they occur rather than using a rigid system. The next section discusses how AirAsia aims to be flexible to meet customer needs using a balance of internal and external factors. It shows how AirAsia applies some classical and behavioral management approaches, such as minimizing costs, maximizing resources, and maintaining employee motivation and integration. The conclusion restates that AirAsia's contingency approach connects internal and external factors for success. It also includes a SWOT analysis of AirAsia's strengths, weaknesses, opportunities, and threats.
Assignment Handling ServicesDivision of Information Services.docxssuser562afc1
Assignment Handling Services
Division of Information Services
Nathan Campus
GRIFFITH UNIVERSITY QLD 4111
ASSIGNMENT
COVER SHEET
Please complete all sections below
Course Code: 1001EHR
Course Name: Employment Relations
Due Date: 3/09/14
Assessment Item #: 2
Enrolment:
Off Campus
FORMCHECKBOX
On Campus
FORMCHECKBOX
Campus (Enrolled)
Nathan FORMCHECKBOX
GC FORMCHECKBOX
Logan FORMCHECKBOX
Mt G FORMCHECKBOX
SB FORMCHECKBOX
Course Tutor: Tony Stronge
Course Convenor: Amie Southcombe
Please provide your STUDENT NUMBER: 2966274
Student Name: Ibrohim Soliev
ACADEMIC INTEGRITY DECLARATION
Breaches of academic integrity (cheating, plagiarism, falsification of data, collusion) seriously compromise student learning, as well as the University’s assessment of the effectiveness of that learning and the academic quality of the University’s awards. All breaches of academic integrity are taken seriously and could result in penalties including failure in the course and exclusion from the University.
Students should be aware that the University uses text-matching software to safeguard the quality of student learning and that your assignment will be checked using this software.
I acknowledge and agree that the examiner of this assessment item may, for the purpose of marking this assessment item:
FORMCHECKBOX
reproduce this assessment item and provide a copy to another Griffith staff member; and/
FORMCHECKBOX
submit this assessment item to a text-matching service. This web-based service will retain a copy of this assessment item for checking the work of other students, but will not reproduce it in any form.
Examiners will only award marks for work within this assignment that is your own original work.
I, hereby certify that:
FORMCHECKBOX
except where I have indicated, this assignment is my own work, based on my personal study and/or research.
FORMCHECKBOX
I have acknowledged all materials and sources used in the preparation of this assignment whether they be books, articles, reports, lecture notes, or any other kind of document or personal communication.
FORMCHECKBOX
I have not colluded with another student or person in the production of this assessment item unless group work and collaboration is an expectation of the assessment item.
FORMCHECKBOX
this assignment has not been submitted for assessment in any other course at Griifith, or at any other University or at any other time in the same course without the permission of the relevant Course Convenor.
FORMCHECKBOX
I have not copied in part or in whole or otherwise plagiarised the work of other students and/or other persons.
FORMCHECKBOX
I haven’t made this piece of work available to another student without the permission of the Course Convenor.
Providing this declaration falsely is considered a breach of academic integrity.
I have retained a copy of this assessment item for my own records.
Acknowledged by: Ibrohim Soli ...
This document provides assessment instructions and tasks for BSBPMG521 Manage project integration. It includes 3 assessment tasks:
1. Written questions - Students must correctly answer all written questions.
2. Project establishment - Students must participate in a meeting to develop a project scope and management plan based on scenario information.
3. Project execution, control and finalization - Students must manage the project for developing a website, including developing a brief, status reports, and finalizing and reviewing the project.
The document provides guidance on submitting work, assessment criteria, resources, and re-submission opportunities if work is deemed not satisfactory. It also provides question formats and definitions to assist with answering questions.
This document verifies the enrollment of Lisa V Dolch at Indiana University Purdue University Indianapolis (IUPUI) for the fall 2016 term from August 22, 2016 to October 28, 2016 with a full time enrollment status. It was certified by IUPUI on December 18, 2016. The certificate includes IUPUI enrollment and accreditation details as well as Lisa Dolch's anticipated graduation date of May 15, 2017.
The Effect of Exercise to Stimulate Cognitive Performance in Letter Detection...KaylahPolzin
The arousal theory of motivation states that physiological factors affect cognitive performance. The purpose of this study was to determine to what extent small changes in levels of exercise intensity affect cognitive performance. The study randomly allocated 416 undergraduate students from Griffith School of Applied Psychology to a no exercise (n = 159), 1-minute exercise (n = 130), or 2-minute exercise (n= 127) group. The mean age of the participants was 22.08 (n =22.08, SD = 7.28). The study utilised a self-reported letter detection test to determine which groups reported higher scores. The research found that 1-minute exercise had significantly higher letters detected (n = 92), whilst also supporting that this is optimal arousal level by having the lowest standard deviation (SD = 5.537). The study supported the consistently displayed inverted-u results that relate to Arousal theory.
College of BusinessACCT 732 Audit and Assurance Services2018-.docxmary772
College of Business
ACCT 732 Audit and Assurance Services 2018-2019
Course: Accounting 732
Semester: Winter Semester 2019
CRN: 20196
Instructor: Grant J. Lee, DBA
Campus/Location: Maine College of Business/Online
Room Number: NA
Meeting Days and Times:
Course Start Date: January 7, 2019
Final Assessment Date: April 26, 2019
Instructor Contact Information:
Office Location: Office 238D-4
Office Hours: TBD
Phone: 616-871-3980
Fax: 616-554-5228
E-Mail: [email protected]
Instructor Professional Biography
I have over 20 years of professional accounting experience. I have worked primarily in the manufacturing industry, holding management positions with various companies in West Michigan such as Tyson Foods, Inc., Sappi Fine Paper and New Covert Generating, LLC.
I am the Department Chair of Accounting at the Lettinga Campus. I have been at Davenport University for nine years. Prior to joining Davenport University, I have taught Accounting and Business at Baker College in Muskegon, Michigan and Cornerstone University in Grand Rapids, Michigan. I earned my Bachelor Degree in Accounting from Bethany College, Bethany, West Virginia 1991. In addition, I earned my Master Degree in Accountancy from Case Western Reserve University, Cleveland, Ohio 1993. I earned my Doctorate Degree in Accounting from Walden University.
Donald W. Maine College of Business | 2018-2019
ACCT732 Auditing and Assurance
Credit Hours: 3
Contact Hours: 45
Prerequisite: ACCT302
Co-requisite:
Course Description
This course examines auditing and assurance services. The course focuses on the detailed study of the financial statement audit, including professional responsibilities and ethics, audit planning, internal controls, evidence gathering, and audit reports. Assurance services, reviews, and compilations are also covered.
Learning Outcomes
Upon successfully completing this course, the student will be able to:
1. Demonstrate and analyze the auditor's study and evaluation of internal control structure and recommend enhanced internal control procedures.
2. Analyze the decision making process in accepting clients and communicate acceptance through an engagement letter
3. Gather evidence, analyze results, and document conclusions
4. Prepare and evaluate audit and other assurance service reports
5. Apply and explain the following:
· Auditing standards
· Attestation standards
· Professional responsibilities for ethical behavior in attest services
· Legal liability in attest services.
Required Textbooks and Additional Materials
9780134417301
Auditing and Assurance...MyAccountingLab with Textbook
Arens
16th 17 /Pearson
Required /Purchase as new only
Books continue on the next page.
9780134148618
Auditing and Assurance...MyAccountingLab with Etextbook- Optional
Arens
16th 17 / Pearson
Optional / Purchase as new only
Davenport University has a print management system in which students are allotted a .
Running head 1-3 FINAL PROJECT MILESTONE ONE samirapdcosden
Running head: 1-3 FINAL PROJECT: MILESTONE ONE 1
PHE 330 FINAL PROJECT: MILESTONE ONE 5
1-3 Final Project: Milestone One
Artis Johnson
Public Health Education & Communication
Tami Ford
Southern New Hampshire University
September 4, 2022
I. Health Problem.
I have chosen to complete my final project discussing Human Immunodeficiency Virus (HIV). There are quite a few people that I know that are near and dear to my heart living with this virus. There are many misconceptions about HIV that the public has simply due to unawareness. With most common public health issues there are many questions that need to be answered to solve the myths. Mental health and substance use disorders can also make it difficult for people to take their medications as prescribed. When HIV is not treated or maintained, it can lead to the fatal diseases Acquired Immune Deficiency Syndrome (AIDS). Of note, you cannot have AIDS without being infected with HIV. According to the Center for Disease Control, HIV can affect anyone regardless of sexual orientation, race, ethnicity, gender, or age (CDC, 2022). However, certain groups are at a higher risk for HIV and weigh special considerations due to the specific risk factors. Gay and Bisexual men, pregnant women, infants, children, Transgender people, people who exchange sex for money, people who inject drugs, etc. These are all considerations of the causes for higher risk for being affected by HIV. However, with the modern medicines and treatments for HIV, many have been known to live long and healthy lives.
II. Organization.
The organization that I have chosen is the World Health Organization (WHO). WHO was founded in 1948 and is the United Nations Agency that connects nations, partners, and people to promote health, keep the world safe and serve the vulnerable – so everyone, everywhere can attain the highest level of health (WHO, 2022). My role in this organization will be a Public Health Physician. WHO works closely with United Nations Children’s Fund (UNICEF) on Elimination of Mother-to Child Transmission (EMTCT) of HIV and pediatric AIDS and works with United Nations Population Fund (UNFPA) on the integration of HIV and Sexual and Reproductive Health and Rights (SRHR). WHO considers the epidemiological, technological, and contextual trends of previous years, promotes learning with each disease area, and generates opportunities to leverage innovations and knowledge for efficient responses to HIV and sexually transmitted infections (STI). Thanks to awareness and past research, WHO is able to provide a in depth analysis of the past and current trends of HIV and other STI through multiple platforms.
References
Centers for Disease Control and Prevention. (2022, August 5).
HIV. Centers for Disease Control and Prevention. Retrieved September 4, 2022, from https://ww ...
This document outlines the International Baccalaureate's policy on academic honesty and types of academic misconduct. It defines plagiarism, collusion, and duplication of work as types of academic dishonesty. The consequences of malpractice are described, including not being awarded grades or diplomas for subjects or the full diploma. Teachers and coordinators are responsible for ensuring student work is authentic and using software to check for plagiarism. Students are expected to complete their own work and properly cite sources to avoid academic misconduct.
This learning agreement outlines the details of an internship between a CWU student majoring in Public Relations, Karleigh Shannon, and Helvey Communications in Eagle River, Alaska. The internship will last 9 weeks over the summer of 2015. Karleigh will work 23 hours per week unpaid, assisting with client relationships, social media plans, and media lists. Her faculty advisor will require regular progress reports and a final report. The agreement specifies the responsibilities of all parties and ensures the internship meets CWU's academic requirements to earn 5 credits.
This learning agreement outlines the details of an internship between a CWU student majoring in Public Relations, Karleigh Shannon, and Helvey Communications in Eagle River, Alaska. The internship will last 9 weeks over the summer of 2015. Karleigh will work 23 hours per week unpaid, assisting with client relationships, social media plans, and media lists. Her faculty advisor will require regular progress reports and a final report. The agreement specifies the responsibilities of all parties and ensures the internship meets CWU's academic requirements to earn 5 credits.
This document contains forms and guidelines for submitting a counseling assessment. It includes:
1. A cover sheet with the student's contact details and assignment information.
2. A plagiarism declaration where the student agrees they did not plagiarize and understands the consequences of plagiarism.
3. A client consent form where the client agrees to participate in a recorded counseling session for the student's assessment and understands their information will be kept confidential and destroyed after grading.
4. A marking sheet where the assessor will grade the student's assignment based on criteria like defining key concepts, using relevant literature, critical reasoning, and counseling skills.
Since 2010, the authors have been on the faculty of a HBCU located i.pdfhimanshukausik409
Since 2010, the authors have been on the faculty of a HBCU located in Georgia. The authors are
the only full-time faculty, thus are responsible for teaching all accounting courses. The failure
rate has average thirty-five (35%) percent. Failure is defined as a student receiving a grade of
“D”, “F” or “W” in an accounting course. This failure rate was unacceptable, thus a search begin
to explore ways of reducing this rate without compromising the academic integrity required to
prepare students to become an accountant. This study explores a new teaching model designed to
improve students’ technical competencies while increasing their critical thinking skills. What
adjustments to a classroom lesson plan and teaching strategy are useful to improve interpersonal
communication, creativity, reasoning and analytical abilities? Does improvements in
interpersonal communication, creativity, reasoning and analytical abilities require abandoning
the traditional teaching model? Critical thinking includes analyzing, conceptualizing, reasoning
and evaluating. Research finds that these skills can be developed in learners if teaching strategies
evolve beyond memorization (Reinstein,2008). Accounting graduates are expected to possess a
healthy dose of critical thinking skills. This study explores a teaching model reflective of
cognitive thinking. Cognitive teaching increases the need to compare, contrast, group, and
memorize relevant accounting concepts. The literature argues that students have considerable
difficulty in solving accounting problems that are slightly different than those presented in the
classroom, even though the same concepts are being covered. The Pathways Commission has
called for improvements in accounting curriculum and teaching techniques (Bloom, 2013). The
quality of future accountants will be shaped by a need for improvement in critical thinking skills.
The purpose of this paper is to convey the authors’ result of using the ABCs of accounting
teaching model. SIGNIFICANCE OF THE PROBLEM The accounting profession requires more
creativity and innovative thinking in order to be competitive. Much of the literature argues that
teaching models that require students to memorize accounting rules and procedures fail to
cultivate critical thinking in problem solving. The Bedford Committee (1986) asserts that the
traditional accounting lectures fail to stimulate creativity and innovative thinking. Thus student
are not educational ready to enter the profession. The Pathway’s Commission finds that
accounting programs are overly invested in outmoded models. Bloom (2013) finds that students
increasingly exhibit difficulty solving complex accounting problems. The goal of teaching
should always embrace a pedagogy designed to discover a higher order of thinking. Higher order
critical thinking can be achieved if the teaching approach gets it right. Such is the pursuit of this
study. The five step process for developing higher level critical thinking skills.
June 12, 2019 Developed Page 1 of 22 .docxcroysierkathey
This document provides information about an online course titled "Organizational Economics". The 3 credit course will be offered in the fall term from August 26, 2019 to January 12, 2020. It will include online instruction via Blackboard as well as a 3-day residency from December 20-22, 2019. Required materials include a textbook and optional supplemental materials provided on Blackboard. Upon completing the course, students will be able to analyze economic environments, apply economic reasoning to decision making, and examine issues like demand, forecasting, production costs and pricing policies. The document outlines grading policies, technical skills required, attendance policies, academic integrity policies and the weekly course schedule.
Academic misconduct includes plagiarism, collusion, contract cheating, and cheating on exams. Plagiarism involves using someone else's work without credit. Collusion is collaborating on individual work or submitting another's work as your own. Contract cheating uses work purchased from third parties. Cheating on exams uses unauthorized materials or assistance. Penalties for academic misconduct range from failing the assignment to expulsion and are based on the severity and number of offenses.
This document is a cover sheet for a student assignment submission. It includes the student's ID, name, unit of study, assessment title and number, date submitted, and declarations regarding original work and understanding of the college's policies on plagiarism and academic misconduct. It also notes that late submissions without prior approval will not be accepted. The document requires the student's signature and date.
“Students Satisfaction Audit” of Daffodil International UniversityAmlan Kishore Moon
This report is a Survey report on Private University Students on Bangladesh. This report is based on the Students Exception from the Learning Sources and University Resources.
The document is an assessment cover sheet for a student named Shafiqa Sarlyane Binti Gapur. It includes her student ID, the assessment title on how teachers play a role in child development, the program and course code, and lecturer's name. It notes that work may be submitted to plagiarism detection software and signing the form acknowledges the student read policies on cheating and plagiarism.
The document provides instructions for applying for an initial teaching license in Virginia. It outlines 8 steps to complete including submitting an application form, paying a fee, obtaining college/university verification, submitting experience reports, assessment scores, transcripts, copies of other licenses, and certification of child abuse training. It explains the criteria for initial licensure in Virginia and requirements regarding assessments, technology standards, emergency training, and a child abuse recognition course.
This document provides instructions for applying for an initial teaching license or division superintendent license in Virginia. Applicants must submit a completed application form, pay the application fee, and provide documents verifying their education, experience, training in child abuse recognition and emergency first aid/CPR, and other licensing requirements. Incomplete applications will not be processed. All materials should be submitted together in a single packet to the Virginia Department of Education Division of Teacher Education and Licensure.
Involvement in Part-time Work and Academic Performance: A Study on Khulna Uni...Tayeem Hasan
This study examines features of student's part-time work and estimates its impact on student's grade point on successful completion of an academic year. For this, primary data was collected from a total of 100 respondents by grouping them into two categories: Working and nonworking students. Before the actual data collection, a pilot study was conducted to find out the reliability and rationality of the variables selected to analyze the data. The study gathered both qualitative and quantitative data. Quantitative data were analyzed using descriptive statistics, including frequencies and percentages. T-test and two linear regression were used to analyze the data. Qualitative data was put under themes consistent with the research objectives. The age of the respondents of this study are in between 23 to 25, and their family income ranges between BDT 5,000-50,000. The analysis section of this study is divided into two parts, where the first section hypothesis was tested. In the later chapter, multiple regression has been constructed to find out the influence and impact of part-time work on the student. A total of 12 predictors have been used to find out the effect of part-time work on student's academic success. According to analysis, students are influenced to be involved in part-time employment by their age, gender, co-curricular activities, scholarship, and mostly due to their family income. The estimates suggest that students who have higher family incomes are less interested in participating in a part-time job. While measuring the impacts of a part-time job, it is found that several predictors including job status, study hour, work hour, fall in sickness, participating in co-curricular activities, getting scholarships, etc. influence students' grade point average (GPA). The estimate shows that students who are currently employed have 0.48 units less grade point than the students who are not working. The analyses also reveal that an hour of study positively influences students' academic outcomes. The research also shows that with the increase of study hours, students' GPA increases by 0.056 units.
On the other hand, the working hour decreases academic outcome. The estimate of the study found that with the rise of working hours, students' GPA decreases by 0.027 units. Though the result shows that a part-time job has a direct negative effect on students' academic outcomes, the consequence cannot be solved entirely. Still, it can be reduced significantly by taking some necessary measures like providing more scholarships, in-class learning, or lowering the educational expense.
Academic misconduct refers to deceitful behaviors used to gain an unfair academic advantage, such as plagiarism, collusion, or cheating. The document defines these terms and provides guidance on how to avoid academic misconduct. Serious consequences can result from academic misconduct, including failure of an assignment, module, or expulsion from the college. The penalties for academic misconduct increase with each subsequent offense.
This document is a transcript for Jiariu Hong, a student at Michigan State University. It lists the courses Hong has taken each semester, along with grades and cumulative GPA. Hong started at MSU in fall 2012 and is currently enrolled in the fall 2015 semester majoring in advertising in the College of Communication Arts and Sciences. The transcript shows Hong has maintained good academic standing, making the Dean's List multiple semesters.
This document provides a coversheet for the submission of coursework for the module MG5510 Dissertation. It includes information such as the student number, module code, assessment name, and confirmation that the student has submitted one electronic copy via Blackboard and understands the late submission policy. It also includes a statement confirming the student has not plagiarised and understands the definition and regulations regarding plagiarism according to the Senate Regulation. The submission of the coversheet confirms the student has read and understood the above statements.
This document provides information about an assignment for a specialized property evaluation unit. It includes:
1) An overview of the unit content and expectations, including assessing different types of specialized properties and valuation methods.
2) Details of the assignment, which involves writing a valuation report for a selected specialized property. Students must describe the property and do valuations based on its current and possible alternative uses.
3) Guidelines for the report, including length, formatting, and content required like property descriptions, valuation methods, and supporting market data. References must be in Harvard style.
How postsecondary institutions can use financial aid, scholarships, and other funding to strategically increase student yield and retention under the shifting models in Higher Education
Dhruv Dua- Dissertation MSc. Construction ManagementDhruv Dua
This document outlines a research proposal to analyze opportunities and limitations to off-site construction in the UK construction industry. The research aims to identify key drivers and barriers to off-site construction adoption and provide recommendations to improve its uptake. The researcher will conduct a literature review, select case studies of off-site construction projects, and interview industry professionals to evaluate drivers and barriers. The research objectives are to analyze the current state of off-site construction, identify and assess drivers and barriers, prioritize them by impact level, and provide feasible recommendations to mitigate barriers and improve industry adoption of off-site construction techniques.
Alexander Daniel Gonzalez completed a Bachelor of Commerce majoring in Finance at Griffith University. Over the course of his undergraduate degree, he completed various courses in areas such as accounting, finance, economics, and business law. His transcript shows he received credit for prior courses completed at Queensland Institute of Business and Technology. Gonzalez maintained a high grade point average of 5.83 throughout his degree.
- Qantas is the largest airline in Australia, transporting over 49 million passengers annually to 38 countries. It employs over 30,000 people, 93% of which are Australian.
- A SWOT analysis found Qantas' strengths outweigh its weaknesses, with opportunities in new international destinations outweighing threats like rising fuel costs and increased competition.
- A dividend discount model valuation of Qantas found the stock to be undervalued at its current price, suggesting it is a buy.
Running head 1-3 FINAL PROJECT MILESTONE ONE samirapdcosden
Running head: 1-3 FINAL PROJECT: MILESTONE ONE 1
PHE 330 FINAL PROJECT: MILESTONE ONE 5
1-3 Final Project: Milestone One
Artis Johnson
Public Health Education & Communication
Tami Ford
Southern New Hampshire University
September 4, 2022
I. Health Problem.
I have chosen to complete my final project discussing Human Immunodeficiency Virus (HIV). There are quite a few people that I know that are near and dear to my heart living with this virus. There are many misconceptions about HIV that the public has simply due to unawareness. With most common public health issues there are many questions that need to be answered to solve the myths. Mental health and substance use disorders can also make it difficult for people to take their medications as prescribed. When HIV is not treated or maintained, it can lead to the fatal diseases Acquired Immune Deficiency Syndrome (AIDS). Of note, you cannot have AIDS without being infected with HIV. According to the Center for Disease Control, HIV can affect anyone regardless of sexual orientation, race, ethnicity, gender, or age (CDC, 2022). However, certain groups are at a higher risk for HIV and weigh special considerations due to the specific risk factors. Gay and Bisexual men, pregnant women, infants, children, Transgender people, people who exchange sex for money, people who inject drugs, etc. These are all considerations of the causes for higher risk for being affected by HIV. However, with the modern medicines and treatments for HIV, many have been known to live long and healthy lives.
II. Organization.
The organization that I have chosen is the World Health Organization (WHO). WHO was founded in 1948 and is the United Nations Agency that connects nations, partners, and people to promote health, keep the world safe and serve the vulnerable – so everyone, everywhere can attain the highest level of health (WHO, 2022). My role in this organization will be a Public Health Physician. WHO works closely with United Nations Children’s Fund (UNICEF) on Elimination of Mother-to Child Transmission (EMTCT) of HIV and pediatric AIDS and works with United Nations Population Fund (UNFPA) on the integration of HIV and Sexual and Reproductive Health and Rights (SRHR). WHO considers the epidemiological, technological, and contextual trends of previous years, promotes learning with each disease area, and generates opportunities to leverage innovations and knowledge for efficient responses to HIV and sexually transmitted infections (STI). Thanks to awareness and past research, WHO is able to provide a in depth analysis of the past and current trends of HIV and other STI through multiple platforms.
References
Centers for Disease Control and Prevention. (2022, August 5).
HIV. Centers for Disease Control and Prevention. Retrieved September 4, 2022, from https://ww ...
This document outlines the International Baccalaureate's policy on academic honesty and types of academic misconduct. It defines plagiarism, collusion, and duplication of work as types of academic dishonesty. The consequences of malpractice are described, including not being awarded grades or diplomas for subjects or the full diploma. Teachers and coordinators are responsible for ensuring student work is authentic and using software to check for plagiarism. Students are expected to complete their own work and properly cite sources to avoid academic misconduct.
This learning agreement outlines the details of an internship between a CWU student majoring in Public Relations, Karleigh Shannon, and Helvey Communications in Eagle River, Alaska. The internship will last 9 weeks over the summer of 2015. Karleigh will work 23 hours per week unpaid, assisting with client relationships, social media plans, and media lists. Her faculty advisor will require regular progress reports and a final report. The agreement specifies the responsibilities of all parties and ensures the internship meets CWU's academic requirements to earn 5 credits.
This learning agreement outlines the details of an internship between a CWU student majoring in Public Relations, Karleigh Shannon, and Helvey Communications in Eagle River, Alaska. The internship will last 9 weeks over the summer of 2015. Karleigh will work 23 hours per week unpaid, assisting with client relationships, social media plans, and media lists. Her faculty advisor will require regular progress reports and a final report. The agreement specifies the responsibilities of all parties and ensures the internship meets CWU's academic requirements to earn 5 credits.
This document contains forms and guidelines for submitting a counseling assessment. It includes:
1. A cover sheet with the student's contact details and assignment information.
2. A plagiarism declaration where the student agrees they did not plagiarize and understands the consequences of plagiarism.
3. A client consent form where the client agrees to participate in a recorded counseling session for the student's assessment and understands their information will be kept confidential and destroyed after grading.
4. A marking sheet where the assessor will grade the student's assignment based on criteria like defining key concepts, using relevant literature, critical reasoning, and counseling skills.
Since 2010, the authors have been on the faculty of a HBCU located i.pdfhimanshukausik409
Since 2010, the authors have been on the faculty of a HBCU located in Georgia. The authors are
the only full-time faculty, thus are responsible for teaching all accounting courses. The failure
rate has average thirty-five (35%) percent. Failure is defined as a student receiving a grade of
“D”, “F” or “W” in an accounting course. This failure rate was unacceptable, thus a search begin
to explore ways of reducing this rate without compromising the academic integrity required to
prepare students to become an accountant. This study explores a new teaching model designed to
improve students’ technical competencies while increasing their critical thinking skills. What
adjustments to a classroom lesson plan and teaching strategy are useful to improve interpersonal
communication, creativity, reasoning and analytical abilities? Does improvements in
interpersonal communication, creativity, reasoning and analytical abilities require abandoning
the traditional teaching model? Critical thinking includes analyzing, conceptualizing, reasoning
and evaluating. Research finds that these skills can be developed in learners if teaching strategies
evolve beyond memorization (Reinstein,2008). Accounting graduates are expected to possess a
healthy dose of critical thinking skills. This study explores a teaching model reflective of
cognitive thinking. Cognitive teaching increases the need to compare, contrast, group, and
memorize relevant accounting concepts. The literature argues that students have considerable
difficulty in solving accounting problems that are slightly different than those presented in the
classroom, even though the same concepts are being covered. The Pathways Commission has
called for improvements in accounting curriculum and teaching techniques (Bloom, 2013). The
quality of future accountants will be shaped by a need for improvement in critical thinking skills.
The purpose of this paper is to convey the authors’ result of using the ABCs of accounting
teaching model. SIGNIFICANCE OF THE PROBLEM The accounting profession requires more
creativity and innovative thinking in order to be competitive. Much of the literature argues that
teaching models that require students to memorize accounting rules and procedures fail to
cultivate critical thinking in problem solving. The Bedford Committee (1986) asserts that the
traditional accounting lectures fail to stimulate creativity and innovative thinking. Thus student
are not educational ready to enter the profession. The Pathway’s Commission finds that
accounting programs are overly invested in outmoded models. Bloom (2013) finds that students
increasingly exhibit difficulty solving complex accounting problems. The goal of teaching
should always embrace a pedagogy designed to discover a higher order of thinking. Higher order
critical thinking can be achieved if the teaching approach gets it right. Such is the pursuit of this
study. The five step process for developing higher level critical thinking skills.
June 12, 2019 Developed Page 1 of 22 .docxcroysierkathey
This document provides information about an online course titled "Organizational Economics". The 3 credit course will be offered in the fall term from August 26, 2019 to January 12, 2020. It will include online instruction via Blackboard as well as a 3-day residency from December 20-22, 2019. Required materials include a textbook and optional supplemental materials provided on Blackboard. Upon completing the course, students will be able to analyze economic environments, apply economic reasoning to decision making, and examine issues like demand, forecasting, production costs and pricing policies. The document outlines grading policies, technical skills required, attendance policies, academic integrity policies and the weekly course schedule.
Academic misconduct includes plagiarism, collusion, contract cheating, and cheating on exams. Plagiarism involves using someone else's work without credit. Collusion is collaborating on individual work or submitting another's work as your own. Contract cheating uses work purchased from third parties. Cheating on exams uses unauthorized materials or assistance. Penalties for academic misconduct range from failing the assignment to expulsion and are based on the severity and number of offenses.
This document is a cover sheet for a student assignment submission. It includes the student's ID, name, unit of study, assessment title and number, date submitted, and declarations regarding original work and understanding of the college's policies on plagiarism and academic misconduct. It also notes that late submissions without prior approval will not be accepted. The document requires the student's signature and date.
“Students Satisfaction Audit” of Daffodil International UniversityAmlan Kishore Moon
This report is a Survey report on Private University Students on Bangladesh. This report is based on the Students Exception from the Learning Sources and University Resources.
The document is an assessment cover sheet for a student named Shafiqa Sarlyane Binti Gapur. It includes her student ID, the assessment title on how teachers play a role in child development, the program and course code, and lecturer's name. It notes that work may be submitted to plagiarism detection software and signing the form acknowledges the student read policies on cheating and plagiarism.
The document provides instructions for applying for an initial teaching license in Virginia. It outlines 8 steps to complete including submitting an application form, paying a fee, obtaining college/university verification, submitting experience reports, assessment scores, transcripts, copies of other licenses, and certification of child abuse training. It explains the criteria for initial licensure in Virginia and requirements regarding assessments, technology standards, emergency training, and a child abuse recognition course.
This document provides instructions for applying for an initial teaching license or division superintendent license in Virginia. Applicants must submit a completed application form, pay the application fee, and provide documents verifying their education, experience, training in child abuse recognition and emergency first aid/CPR, and other licensing requirements. Incomplete applications will not be processed. All materials should be submitted together in a single packet to the Virginia Department of Education Division of Teacher Education and Licensure.
Involvement in Part-time Work and Academic Performance: A Study on Khulna Uni...Tayeem Hasan
This study examines features of student's part-time work and estimates its impact on student's grade point on successful completion of an academic year. For this, primary data was collected from a total of 100 respondents by grouping them into two categories: Working and nonworking students. Before the actual data collection, a pilot study was conducted to find out the reliability and rationality of the variables selected to analyze the data. The study gathered both qualitative and quantitative data. Quantitative data were analyzed using descriptive statistics, including frequencies and percentages. T-test and two linear regression were used to analyze the data. Qualitative data was put under themes consistent with the research objectives. The age of the respondents of this study are in between 23 to 25, and their family income ranges between BDT 5,000-50,000. The analysis section of this study is divided into two parts, where the first section hypothesis was tested. In the later chapter, multiple regression has been constructed to find out the influence and impact of part-time work on the student. A total of 12 predictors have been used to find out the effect of part-time work on student's academic success. According to analysis, students are influenced to be involved in part-time employment by their age, gender, co-curricular activities, scholarship, and mostly due to their family income. The estimates suggest that students who have higher family incomes are less interested in participating in a part-time job. While measuring the impacts of a part-time job, it is found that several predictors including job status, study hour, work hour, fall in sickness, participating in co-curricular activities, getting scholarships, etc. influence students' grade point average (GPA). The estimate shows that students who are currently employed have 0.48 units less grade point than the students who are not working. The analyses also reveal that an hour of study positively influences students' academic outcomes. The research also shows that with the increase of study hours, students' GPA increases by 0.056 units.
On the other hand, the working hour decreases academic outcome. The estimate of the study found that with the rise of working hours, students' GPA decreases by 0.027 units. Though the result shows that a part-time job has a direct negative effect on students' academic outcomes, the consequence cannot be solved entirely. Still, it can be reduced significantly by taking some necessary measures like providing more scholarships, in-class learning, or lowering the educational expense.
Academic misconduct refers to deceitful behaviors used to gain an unfair academic advantage, such as plagiarism, collusion, or cheating. The document defines these terms and provides guidance on how to avoid academic misconduct. Serious consequences can result from academic misconduct, including failure of an assignment, module, or expulsion from the college. The penalties for academic misconduct increase with each subsequent offense.
This document is a transcript for Jiariu Hong, a student at Michigan State University. It lists the courses Hong has taken each semester, along with grades and cumulative GPA. Hong started at MSU in fall 2012 and is currently enrolled in the fall 2015 semester majoring in advertising in the College of Communication Arts and Sciences. The transcript shows Hong has maintained good academic standing, making the Dean's List multiple semesters.
This document provides a coversheet for the submission of coursework for the module MG5510 Dissertation. It includes information such as the student number, module code, assessment name, and confirmation that the student has submitted one electronic copy via Blackboard and understands the late submission policy. It also includes a statement confirming the student has not plagiarised and understands the definition and regulations regarding plagiarism according to the Senate Regulation. The submission of the coversheet confirms the student has read and understood the above statements.
This document provides information about an assignment for a specialized property evaluation unit. It includes:
1) An overview of the unit content and expectations, including assessing different types of specialized properties and valuation methods.
2) Details of the assignment, which involves writing a valuation report for a selected specialized property. Students must describe the property and do valuations based on its current and possible alternative uses.
3) Guidelines for the report, including length, formatting, and content required like property descriptions, valuation methods, and supporting market data. References must be in Harvard style.
How postsecondary institutions can use financial aid, scholarships, and other funding to strategically increase student yield and retention under the shifting models in Higher Education
Dhruv Dua- Dissertation MSc. Construction ManagementDhruv Dua
This document outlines a research proposal to analyze opportunities and limitations to off-site construction in the UK construction industry. The research aims to identify key drivers and barriers to off-site construction adoption and provide recommendations to improve its uptake. The researcher will conduct a literature review, select case studies of off-site construction projects, and interview industry professionals to evaluate drivers and barriers. The research objectives are to analyze the current state of off-site construction, identify and assess drivers and barriers, prioritize them by impact level, and provide feasible recommendations to mitigate barriers and improve industry adoption of off-site construction techniques.
Alexander Daniel Gonzalez completed a Bachelor of Commerce majoring in Finance at Griffith University. Over the course of his undergraduate degree, he completed various courses in areas such as accounting, finance, economics, and business law. His transcript shows he received credit for prior courses completed at Queensland Institute of Business and Technology. Gonzalez maintained a high grade point average of 5.83 throughout his degree.
- Qantas is the largest airline in Australia, transporting over 49 million passengers annually to 38 countries. It employs over 30,000 people, 93% of which are Australian.
- A SWOT analysis found Qantas' strengths outweigh its weaknesses, with opportunities in new international destinations outweighing threats like rising fuel costs and increased competition.
- A dividend discount model valuation of Qantas found the stock to be undervalued at its current price, suggesting it is a buy.
Alexander Gonzalez was granted membership of the Griffith Business School Academic Excellence Society in 2016. The document certifies Gonzalez's membership and is signed by Professor Debra Henly, Deputy Vice Chancellor (Academic) of Griffith University, and Professor Ross Guest, Dean (Learning & Teaching) of Griffith Business School.
Alexander Gonzalez earned a Certificate of Achievement on October 14th, 2014 for successfully completing the course "Food, Nutrition & Your Health" with a final score of 90%. He passed all module assessments in Basic Nutrition, Dietary Intake, Eating Disorders, and Healthful Nutrition.
Alexander Gonzalez earned a Certificate of Achievement for successfully completing a course in Financial Planning. He achieved a final score of 95% by passing assessments in modules on working as a financial adviser, client relationships, the financial planning process, and investment fundamentals. The certificate was issued on October 14th, 2014.
This certificate recognizes that Alexander Gonzalez successfully completed a course on diagnosing the financial health of businesses by October 14th, 2014. He passed individual modules on the balance sheet, income statement, statement of cash flows, and assessing financial performance, achieving scores ranging from 60% to 100% and an overall final score of 83%.
This certificate recognizes that Alexander Gonzalez successfully completed a course in project management principles by October 14th, 2014, earning a final score of 78%. The certificate details that he passed modules on project overview, concept and development phases, and project execution and finishing, scoring between 70-90% on each.
This certificate recognizes that Alexander Gonzalez successfully completed a course in Sports and Recreation Management by October 14th, 2014, earning an overall score of 88%. He passed individual modules on introducing the industry, leading and managing people, managing organizational risks, and planning and providing sessions, scoring between 70-100% on each.
This certificate of achievement recognizes that Alexander Gonzalez successfully completed a course in financial literacy by October 14th, 2014, earning a final score of 98%. The certificate details that he passed all assessments and modules, scoring perfectly on finding your financial direction, following a money plan, and avoiding financial pitfalls, and 90% on preparing for financial management.
This unofficial transcript is for Alexander Daniel Gonzalez and documents his academic record pursuing a Bachelor of Commerce degree with a major in Finance at Griffith University. It shows he received transfer credits for courses completed at Queensland Institute of Business and Technology and lists the courses taken in his first and second semesters at Griffith University in 2016, with grades ranging from 5 to 10. His program GPA and undergraduate GPA are both 6.00 out of 10.
The document discusses the key roles of the financial system, including facilitating the flow of funds between those with surpluses and deficits, providing financial instruments and markets to enable transactions, managing risks through tools like insurance, and improving market efficiency. It also notes that while financial market opening can provide benefits, some Asian countries were more impacted by the global financial crisis due to opening capital accounts before fully developing domestic financial systems.
The financial system allows the flow of funds from savers (surplus spending units) to borrowers (deficit spending units) through financial institutions. It does this by facilitating financial claims like loans and equity investments between these units. The system also enables settlement of transactions through payment systems like banks, ATMs, and EFTPOS. Additionally, it provides information to market participants to make informed investment decisions through credit rating agencies, and allows risks to be transferred and managed through insurance and derivatives. Maintaining an efficient financial system is important for allocating funds to their highest uses and integrating economies, though some countries were less affected by the global financial crisis due to more calibrated financial liberalization.
Alexander Gonzalez is seeking an entry-level accounting position. He has a Diploma in Commerce and is currently studying for a Bachelor's degree in Accounting and Finance. He has work experience in administrative, secretary, and logistics management roles in Spain. His education includes a Diploma in Commerce with high honors and short courses in financial literacy and project management. He is fluent in Spanish and English and proficient in Microsoft Office programs.
This document compares the financial performance of ANZ Bank and Commonwealth Bank (CBA) in 2015 based on analysis of their annual reports and key financial ratios. It finds that while CBA outperformed ANZ in terms of profitability, as measured by its higher return on equity ratio of 17.75% compared to ANZ's 14.08%, further analysis of additional financial ratios is needed to understand the drivers of each bank's performance. It analyzes various ratios related to profitability, expenses, assets, interest rates, and efficiency and concludes that overall CBA's performance was better than ANZ's in 2015 due to factors such as higher financial leverage and return on assets as well as better management of earnings and expenses.
This document is an essay outline for a paper about leadership changes at Sony. It includes an introduction noting Sony's decline due to competitors and the hiring of Howard Stringer as CEO. The outline then discusses issues with Stringer's leadership, specifically his lack of experience in software and inability to communicate effectively in Japanese. It analyzes Stringer's leadership in relation to the Hersey-Blanchard situational leadership model. The conclusion states that Sony needed improvements that were not achieved under Stringer's leadership. Appendices include a SWOT analysis and description of the Hersey-Blanchard model.
1. The document discusses the struggles of surf brand Billabong and provides recommendations.
2. Billabong got into trouble due to too much debt from acquisitions during the global financial crisis when its key markets were struggling.
3. The author recommends Billabong should have focused on its core surf customers instead of diversifying, been more environmentally sensitive, and grown more conservatively without taking on too much debt.
3._TRANSFORMATION_IN_LAST_TWO_DECADES_EMPLOYMWENT_RELATIONS.docxAlexander Daniel Gonz
The document discusses changes in employment relations systems over the past 20-30 years in Australia and Spain from an industrial relations model to a contemporary employment relations model. In Australia, the pluralist approach that empowered unions has given way to a growing unitarist approach that has increased employer power over the past 2-3 decades. Employers have gained influence through enterprise bargaining laws and associations that have weakened unions. In Spain, reforms to increase competitiveness including allowing temporary contracts have reduced union influence, though high unemployment remained an issue. Overall the passage argues employers have become more powerful actors under the contemporary employment relations systems in both countries.
The document summarizes changes to accounting standards for intangible assets that occurred in 2005. Specifically, internally generated intangible assets like brands could no longer be recognized under the new standards. The reasons for the changes were to increase transparency and prevent overvaluation by prohibiting recognition of uncertain internally developed assets. Impacts included more conservative accounting of brands and prohibition of recognizing internally generated intangible assets.
1. Assignment Handling Services
Division of Information Services
Nathan Campus
GRIFFITH UNIVERSITY QLD 4111
GROUP
ASSESSMENT
COVER SHEET
Please complete all sections below
Course Code: 2101AFE
Course Name: Company Accounting
Due Date: 20/05/2016 Assessment Item #:
Course Tutor/Convenor: Kerry Bodle
Group Assignment Participants:
Student Number: s2919322 Student Name: Yuli YIN
Student Number: s5002687 Student Name: Alexander Daniel GONZALEZ
Student Number: s2921101 Student Name: Baojiang ZHOU
Student Number: Student Name:
Student Number: Student Name:
STUDENT CONSENT
(to be completed by the student before their essay, assignment or other work is uploaded to an internal/online learning University
website or used for the purpose of moderation (not to be used if there is to be public access to the Work)
At Griffith the use of assessment exemplars by academic staff is encouraged to inform students’ understanding of the performance
Griffith University collects, stores and uses personal information for administrative purposes only. The information collected is confidential and will not be disclosed to third
parties without your consent, except to meet government, legal or other regulatory requirements. For further information consult the University’s Privacy Plan at
http://www.griffith.edu.au/about-griffith/plans-publications/griffith-university-privacy-plan.
Updated: 15 April 2016
2. standards associated with learning and achievement in the course. An assessment exemplar is an authentic example, actual sample
or excerpt, of student work that has been annotated to illustrate the ways in which it demonstrates learning, achievement and quality
in relation to the intended learning outcomes (including graduate outcomes) for the course. Assessment exemplars may be made
available in a range of ways. In order to collect assessment exemplars students are asked to consent, on every assessment item
submitted, for their work, without disclosure of the contributor’s identity, to be used, and reproduced as an assessment exemplar for
standard setting and moderation activities.
I acknowledge that for the purpose of standard setting and moderation activities the examiner of this assessment item may wish to
store, reproduce, annotate, and communicate my work to others, including future students, without disclosure of my identity.
☒ I consent to my Work, 2101AFE group assignment without disclosure of my personal details, being stored, reproduced
annotated and communicated within the University’s secure online learning environment.
☐ I do not consent to my Work, being stored, reproduced annotated and communicated within
the University’s secure online learning environment under any circumstances.
Acknowledged by: Yuli YIN, Alexander Daniel GONZALEZ, Baojiang ZHOU Date: 19/5/2016
(insert name here)
Where the item is submitted electronically Clicking “I Agree” or “I do Not Agree” constitutes an electronic signature for the purpose of student consent.
Griffith University collects, stores and uses personal information for administrative purposes only. The information collected is confidential and will not be disclosed to third
parties without your consent, except to meet government, legal or other regulatory requirements. For further information consult the University’s Privacy Plan at
http://www.griffith.edu.au/about-griffith/plans-publications/griffith-university-privacy-plan.
Updated: April 2015
3. ACADEMIC INTEGRITY DECLARATION
Breaches of academic integrity (cheating, plagiarism, falsification of data, collusion) seriously compromise student learning, as well as the University’s
assessment of the effectiveness of that learning and the academic quality of the University’s awards. All breaches of academic integrity are taken
seriously and could result in penalties including failure in the course and exclusion from the University.
Students should be aware that the University uses text-matching software to safeguard the quality of student learning and that your assignment will be
checked using this software.
I acknowledge and agree that the examiner of this assessment item may, for the purpose of marking this assessment item:
☒ reproduce this assessment item and provide a copy to another Griffith staff member; and/
☒ submit this assessment item to a text-matching service. This web-based service will retain a copy of this assessment item for checking the
work of other students, but will not reproduce it in any form.
Examiners will only award marks for work within this assignment that is your own original work.
I, hereby certify that:
☒ except where I have indicated, this assignment is my own work, based on my personal study and/or research.
☒ I have acknowledged all materials and sources used in the preparation of this assignment whether they be books, articles, reports, lecture
notes, or any other kind of document or personal communication.
☒ I have not colluded with another student or person in the production of this assessment item unless group work and collaboration is an
expectation of the assessment item.
☒ this assignment has not been submitted for assessment in any other course at Griifith, or at any other University or at any other time in the
same course without the permission of the relevant Course Convenor.
☒ I have not copied in part or in whole or otherwise plagiarised the work of other students and/or other persons.
☒ I haven’t made this piece of work available to another student without the permission of the Course Convenor.
Providing this declaration falsely is considered a breach of academic integrity.
I have retained a copy of this assessment item for my own records.
Acknowledged by: Yuli YIN, Alexander Daniel GONZALEZ, Baojiang ZHOU Date: 19/5/2016
(insert name here)
Where the item is submitted electronically Clicking “I Agree” constitutes an electronic signature for the purpose of assignment declaration compliance.
Extension Requests:
Assessment Item Number: Due Date:
Extension Granted: ☐ Y ☐ N Amended Due Date:
Extension Approved by: Approval Date:
Examiner’s Use Only: Tick Where Appropriate:
Name: ☐ Submitted late without extension – returned to student to
seek extension /special assessment.
Mark Given: ☐ Suspected plagiarism: referred to the Course Convenor.
Second Examiner: ☐ Returned to student to be resubmitted by:
(if required) (date) for the following reasons:
Mark Given:
Examiner’s Comments:
Griffith University collects, stores and uses personal information for administrative purposes only. The information collected is confidential and will not be disclosed to third
parties without your consent, except to meet government, legal or other regulatory requirements. For further information consult the University’s Privacy Plan at
http://www.griffith.edu.au/about-griffith/plans-publications/griffith-university-privacy-plan.
Updated: 15 April 2016
4. Page 4 of 18
2103AFE
Company Accounting
Group Research Assignment-Qantas
Name of student: Yuli Yin; Alexander Daniel Gonzalez; Baojiang Zhou
Student number: S2919322; S5002687; S2921101
Lecturer: Kerry Bodle
Due date: 20th
May 2016
Total of words: 1524words
Table of contents
5. Page 5 of 18
1.0Presentation of Financial Statements......................................................6
2.0 Accounting for Income Tax......................................................................7
3.0 Business combinations and consolidation...........................................8
4.0 Associates and joint venture .................................................................10
Reference List................................................................................................11
Appendices ....................................................................................................14
Picture 1.................................................................................................................................14
Picture 2 and analysis 1.......................................................................................................14
Picture 3 ................................................................................................................................15
Picture 4.................................................................................................................................15
Picture 5 and analysis 2.......................................................................................................16
Picture 6 ................................................................................................................................16
Picture 7.................................................................................................................................16
Picture 8................................................................................................................................17
Picture 9.................................................................................................................................17
Picture 10...............................................................................................................................18
Picture 11...............................................................................................................................18
6. Page 6 of 18
1.0 Presentation of Financial Statements
Companies are required to present its Financial Statements in an accurate and
standard method (AASB 1, 2015, para.3). According to AASB 101 must to be used as
a guide in order to gain the best approaches for different kind of companies. Pursuant
to AASB 101 (2015) expenses recognised in loss or profit must be presented
according to their nature or function in the firm to provide the most relevant and
accurate information (para.99).
In this case, Qantas has complied with AASB 101 and reported expenses
according to their nature. However, Qantas has reported their costs of sales according
to their function (AASB 101, 2015, para.102 and 103). It apparent that Qantas is using
the nature of expense method, because they are gathering expenses information based
on its attributes, and not on its tasks as cost of sales element (Kwok, 2005).
Furthermore, by checking the detail of the Qantas’ financial report, it seems does not
fit the condition of the function method. A firm dedicated in providing services has
less probabilities to manage its expenses by function, therefore it is more likely to do
it by nature (AASB 1018, 2002, para.5.2.4). Such as, Qantas is a firm engaged to
provide flight's services, thus the nature method seems to be the approach that fits
more in the presentation of its Financial Statements. In addition to that, the exposition
of expenses by its role can be associated with the exposure of distribution and
administration expenses, as well as cost of sales, and it is used to be related with
retailing or manufacturing entities (AASB 1018, 2002, para.5.2.2). Qantas has not
reported any expenses in the Financial Statement, since the company mainly provides
the flight services.
Finally, the choice between the nature of expense method and the function of
expense method is in relation with the entities' function, as well as historical and
7. Page 7 of 18
business factors (Kwok, 2005). Such as is known, Qantas is a flight services
company, which is a business factor for using nature of expenses method. Both
approaches give a prediction of the possible variation, direct or indirect, with the level
of performance or sales of the firm. Each approach has its advantages for different
companies, therefore it is required to their management to be more accurate and
relevant (AASB 101, 2015, para.105). The classification method that a company
should adopt, to deal with all this information, would for management to choose the
best method that fit with its “principle activities”, its background, and the role the
company has within the industry sector.
2.0 Accounting for Income Tax
Managers are not only required to have the necessary management skills; they are
also required to have a general understanding of accounting standards. To adequately
manage a firm, it is crucial that managers comprehend the generally accepted
accounting principles for financial reporting purposes and the tax connotations of
transactions (Graham, Raedy and Shackelford, 2012). Hence the managers of Qantas
explain in details the accounting for income tax in their financial reports.
Starting with the 2015 financial year, Qantas annual report determine figures
from the year about accounting for income tax. There is a $229million income tax
expense in the Qantas consolidated income statement (see Appendix 1, p.50).
Secondly, there is additionally income tax included in other comprehensive income,
which is $39million (see Appendix 2, p.51). Thirdly, the current and deferred income
tax expenses are respectively $2million and $227million, which are showed in the
income tax (see Appendix 3, p.62). Finally, in the applicable note 17 (p.68) in this
report only disclosed deferred tax asset (DTA), but not include deferred tax liability
(DTL). It means that $333million will be deducted in future tax (see Appendix 4,
8. Page 8 of 18
p.68). Under the going concern assumption, by having a huge DTA of $548million in
2104, the DTL from 2015 can be deducted based on the 2014 figure to get
$333million DTA remained (see Appendix 4, p.68).
The basis of accounting for income tax are that a firm have to admit both, the
current and future tax consequences, which arise from transaction and events of the
present acts, as well as the readjustment of assets and liabilities (Carlon, Tran and
Tran-Nam, 2013). Subsequently, current tax is included in income tax expense
established on the events and transactions of the present period and deferred element
that is linked to adjustments in liabilities and assets balances in the course of the
period. However, the other way to calculate the accounting tax expense, is that use the
total revenue minus the total cost, then times the tax rate (Leo, Hoggett, Sweeting and
Nicholson, 2012). For example, in this case, the income tax expense is $229million,
but the accounting tax expense is $168million (see Appendix 1 and 5, p.50).
Therefore, the income tax is usually not equal to accounting profit multiplied by the
company tax rate by having some readjustment.
3.0 Business combinations and consolidation
Accounting for business combinations and consolidations, four steps have to be
followed. Firstly, the acquirer has to be identified (Haswell & Langfield-Smith,
2008). The Qantas Frequent Flyer is the acquirer of Taylor Fry, which has owns 51%
of its shares (see Appendix 6). Secondly, the acquisition date is required (Deegan,
2012). For example, on 24/3/2015 the controlled entity was acquired (see Appendix
6). Thirdly, the acquirer’s Assets and Liabilities must be valued and recognised, as
well as acquiree’s Non-Controlling Interest (Nurnberg and Sweeney, 2007).
Regarding the Qantas assets and liabilities acquisition, it is shown in the annual report
that non-controlling interest is $1million (see Appendix 7). Fourthly, gain or goodwill
9. Page 9 of 18
is recognised and measured (Nurnberg and Sweeney, 2007). In this case, the goodwill
is recognised as $8million (see Appendix 6).
In the financial statement, the total comprehensive income is clearly stated as
$558million (see Appendix 8). The AASB 101 (2015, para. 81B) stated that a firm
will present profit or loss and other comprehensive income for the period of non-
controlling interest (NCI) and the parent’s owners. As it has been stated in the income
statement and comprehensive income statement, the NCI for the profit or loss for the
period is $3million and the comprehensive income for the period is $4million (see
Appendix 9). On the other hand, Qantas owns $557million for the profit or loss, and
$554million for the comprehensive income of the period (see Appendix 9). According
to the AASB 101 (2011, para.54), non-controlling interest stated in equity, as well as
reserves and issued capital attributable to owners, have to be presented in the
statement of financial position. The quantity attributable to the owners is
$3442million and the NCI is $5million (see Appendix 10). Moreover, NCI should be
presented by the parent in the financial statement independently from the equity of the
parent (AASB 10, 2011, para 22). This has been clearly stated in the balance sheet,
that both of the NCI and owners of parent are two separate figures as above (see
Appendix 10).
Linking the Qantas with the AASB 10, Qantas have met the principle of
consolidation. According to AASB 10 (2011,para 2) there are five objectives that
need to satisfied. These are: control has to be defined, and to establish the base of
consolidation; determine how acquirer controls acquiree, therefore the investee has to
be consolidated; meet the accounting requirements for the financial statement;
investment firm will be defined and exposing an omission to consolidate subsidiaries
of an investment firm. The case of Qantas has clearly stated the business
combinations; controlled entities; NCI; loss of control and equity accounted
investment to meet the five principles (see Appendix 11).
10. Page 10 of 18
4.0 Associates and joint venture
There are many different business combinations, two of them are associate
companies and joint ventures. A joint venture is a contractual agreement for sharing
the control upon economic enterprise, and exists only when the operating and
financial strategy relate to the exercise, and the unanimity of consent is required
(Espinosa, Mar and Suanes, 2011). Taken as an example Flyash Australia is
uniformly owned by Cement Australia Pty Ltd and Boral Limited, but they are
apparently running the company normally, and only when operating or financial
strategies have to be taken these two owners take voice into the decisions. Back to
Qantas group, the China Eastern signed an agreement in 2014, for a period of 5 years
in order to become a joint venture (“Qantas and China Eastern”, 2015). Both of them
benefit from the joint venture, by gaining an advantage against competitors.
However, the Associate companies are different from the joint venture. They are
the company which owns shares of the other company, ranging from a quarter to half
of the company share. The share they own is having the voting rights, but they will
not combine their financial statement and take the profit equally, instead of combining
the statement the companies that own the share would only like to pick up their
interests and dividends (Leo, Hoggett, Sweeting and Nicholson, 2012). For example,
the Cement Australia is an associate company with the Flyash Australia, and they
have owned the Flyash equally with Boral limited. Furthermore, the Jetstar Pacific
Airline is associate with Qantas by having 30% of its shares (Jetstar Group, n.d.).
11. Page 11 of 18
Reference List
Australian Accounting Standards Board [AASB] 2002, AASB 1018 Statements of
financial performance, Canberra. Retrieved from: http://www.aasb.com.au
Australian Accounting Standards Board [AASB] 2011, AASB 10 Consolidated
financial statement, Victoria. Retrieved from: http://www.aasb.com.au
Australian Accounting Standards Board [AASB] 2015, AASB 1 First-time Adoption
of Australian Accounting Standards, Victoria. Retrieved from:
http://www.aasb.com.au
Australian Accounting Standards Board [AASB] 2015, AASB 101 Presentation of
financial statements, Victoria. Retrieved from: http://www.aasb.com.au
Carlon, S., Tran, A., & Tran-Nam, B. (2013). How close are taxable income and
accounting profit? An empirical study of large Australian companies. Australian
Tax Forum, 28(3), 641-677.
Deegan, C. M., (2012). Australian financial accounting (7th ed.). Sydney: McGraw-
Hill Australia.
Espinosa, B., Mar, M. D., & Suanes, A. M. (2011). Corporate entrepreneurship
through joint venture. International Entrepreneurship and Management
Journal,7(3), 413-430. doi:10.1007/s11365-011-0203-2
Graham, J. R., Raedy, J. S., & Shackelford, D. A. (2012). Research in accounting for
12. Page 12 of 18
income taxes. Journal of Accounting and Economics, 53(1-2), 412-434. doi:
10.1016/j.jacceco.2011.11.006
Haswell, S., & Langfield-Smith, I. (2008). Fifty-seven serious defects in 'Australian'
IFRS. Australian Accounting Review, 18(1), 46-62. Retrieved from
http://search.proquest.com.libraryproxy.griffith.edu.au/docview/217552125?
accountid=14543
Jetstar Group. (n.d.). Retrieved May 06, 2016, from
http://www.jetstar.com/au/en/about-us/jetstar-group
Kwok, B. K. B. (2005). Accounting irregularities in financial statements: A definitive
guide for litigators, auditors and fraud investigators. Burlington, VT; Aldershot,
England;: Gower.
Leo, K. J., Hoggett, J., Sweeting, J. W., & Nicholson, G. (2012). Company
accounting (9th ed.). Milton, Qld: John Wiley & Sons Australia
Nurnberg, H., & Sweeney, J. (2007). Understanding accounting for business
combinations: An instructional resource. Issues in Accounting Education, 22(2),
255-284. Retrieved from
http://search.proquest.com.libraryproxy.griffith.edu.au/docview/210911433?
accountid=14543
Qantas 2015 Annual Report. (2015) Retrieved from
https://www.qantas.com.au/infodetail/about/investors/2015AnnualReport.pdf
13. Page 13 of 18
Qantas and China Eastern welcome ACCC authorisation of joint venture - Qantas
News Room. (2015, August 21). Retrieved May 06, 2016, from
http://www.qantasnewsroom.com.au/media-releases/qantas-and-china-eastern-
welcome-accc-authorisation-of-joint-venture/
14. Page 14 of 18
Appendices
Picture 1
https://www.qantas.com.au/infodetail/about/investors/2015AnnualReport.pdf
Picture 2 and analysis 1
https://www.qantas.com.au/infodetail/about/investors/2015AnnualReport.pdf
Analysis 1: That there are four elements in this statement have been already deducted
the tax, but three of them is a negative number, which means only the positive will
counted for the tax expense. Income tax expense = 91/0.7*0.3=39million.
16. Page 16 of 18
Picture 5 and analysis 2
https://www.qantas.com.au/infodetail/about/investors/2015AnnualReport.pdf
Analysis 2: To calculate the income tax expense, we need use the accounting profit
times the tax rate. The accounting profit as what have showed above on the picture is
560million, and the Australian tax rate is 30%. Then, the income tax expense=
560*0.3=168million
Picture 6
https://www.qantas.com.au/infodetail/about/investors/2015AnnualReport.pdf
Picture 7
https://www.qantas.com.au/infodetail/about/investors/2015AnnualReport.pdf
17. Page 17 of 18
Picture 8
https://www.qantas.com.au/infodetail/about/investors/2015AnnualReport.pdf
Picture 9
https://www.qantas.com.au/infodetail/about/investors/2015AnnualReport.pdf
(profit or loss for the period)
https://www.qantas.com.au/infodetail/about/investors/2015AnnualReport.pdf
(the comprehensive income for the period)