Find Canadian Tax Info Online with CRAs My Account

My Account is a Canada Revenue Agency (CRA) service that provides Canadians with secure access to their personal income tax information online. The My Account ​hours of service are 21 hours a day. Tax Information Available on My Account The My Account tax service lets you see information on various topics, including: Your income tax refundIncome tax returns and assessmentsIncome tax account balanceIncome tax installment paymentsSome tax slips: (T4, T4A, T4A(P), T4A(OAS), T4E)Canada Child Tax Benefit and related provincial program payments and balancesUniversal Child Care Benefit payments, balance and statement of accountGoods and Services Tax (GST) credit or Harmonized Sales Tax (HST) credit and related provincial program payments and balancesRegistered Retirement Savings Plan (RRSP) contributions, deductions claimed, and your RRSP contribution limitHome Buyers Plan and Lifelong Learning Plan statement informationTax-Free Savings Account (TFSA) informationWorking Income Tax Benefit advance paymentsDisability tax credit You can also make requests and take other actions on My Account, such as: Change your returnChange personal information such as address, phone number, or marital statusAuthorize a representativeApply for child benefitsArrange direct depositRequest remittance formsSet up a payment planDisagree with your assessmentSubmit documents Logging in to Use the My Account Service When you go to the My Account site, you will be given a choice between logging in with a CRA User ID and password, or logging in with credentials you may already have with a Sign-in Partner, such as those you use for online banking. When you use a Sign-in Partner, none of your personal tax information is shared with your financial institution, and the name of your financial institution, log-in credentials, and banking details are not shared with the CRA. Using a CRA User ID and Password To use a CRA user ID and password, you must first register for the CRA My Account service. Be sure the CRA has your current address before you register. There are several ways to change your address with the CRA. Read the CRA instructions on how to register carefully before registering for My Account. Its a four-step process. Youll need your last two income tax returns, your Social Insurance Number, your date of birth and your  postal code. Be ready to create a user ID and password using CRA checklists, and also be ready to create and answer security questions. Youll also have to wait for at least five business days (15 business days outside Canada and the United States) to receive a CRA security code in the mail. The security code has an expiry date, so be sure to follow the instructions in the letter you receive with the code. The Quick Access Service has been discontinued, but you can now get immediate access to some of your personal tax information using My Account without having to wait for the security access code. Without a security access code, you can: View the general status of your tax return (detailed information about the status of your return requires the security access code)View your RRSP and TFSA limits for the current yearrequest a remittance formView notice of assessment or reassessment Using a Sign-in Partner To use a Sign-in Partner to access the My Account Tax Service, first read the Using a Sign-in Partner FAQ. Then select Sign-in Partner Login on My Account to choose a Sign-in Partner. By choosing a Sign-in Partner you will be agreeing to the terms, conditions, and privacy notice of SecureKey Concierge, which is a credential broker service that acts as a bridge between the Canadian government and participating credential service providers. Computer Requirements for My Account Tax Service Check that your operating system and browser configurations and settings meet the requirements to use My Account. Help With My Account Tax Service If you require help using the My Account service, call the CRA.

Nature vs. Nurture - 1117 Words

The nature versus nurture debate is one of the oldest issues in sociology (Davidson, 1991, n.p.). The debate centers on the relative contributions of genetics and environmental factors to human behavior (Davidson, 1991, n.p.). Today, the majority of experts believe that behavior and development are influenced by both nature and nurture (Macionis, 2009, p. 73). The biggest question now is which one affects human development more: nature or nurture? According to Macionis (2009, p. 72), in the past, it was always common knowledge that human â€Å"behavior was instinctive, simply our nature.† Some scientists thought that people behaved as they did according to genetic tendencies or even animal instincts (Macionis, 2009, p. 72). This is known as†¦show more content†¦Trefil (1996, n.p.) concludes by stating that the science of human behavior â€Å"will continue to be enormously influenced by the rapid advances in molecular biology.† With further research, scientist w ill eventually understand personality and behavior and how much of it is determined by human genetics. The two articles I chose to summarize are related to the concept from the chapter because they all discus the nature-nurture debate. All three of the sources give the reader an explanation of the different viewpoints of the topic of human behavior. A century ago, most people thought human behavior resulted from biological instinct, but sociologist now believe that it is determined a little more by one’s surroundings (Davidson, 1991, n.p.). All three sources question the fight over how much of whom we are is shaped by genes and how much by the environment. We do not yet know how much of what we are is determined by our DNA and how much by our life experience, but we do know that both play a part (Macionis, 2009, p. 73). The concept of nature vs. nurture can also be related to my own life. I have always made really good grades and had tremendous academic success. It just seeme d natural that I worked hard in school, that it was in my genes maybe, but when I asked my parents how they did in school they told me that they struggled every year. TheyShow MoreRelatedNature Vs Nurture : Is The Nature Or Nurture?1300 Words   |  6 PagesAoS 3: Student Directed Research Investigation Unit 1 Psychology - Megan Rodrigues RESEARCH QUESTION How is the nature vs nurture debate related to a consideration of the mental disorder, schizophrenia? INTRODUCTION Schizophrenia is categorized by thoughts or experiences that seem abnormal with reality, disorganized speech or behaviour and decreased participation in regular daily activities. Difficulty with memory and concentration are sometimes also present. The two hit hypothesis generally refersRead MoreNature Vs Nurture : Nature Or Nurture874 Words   |  4 Pages Nature or Nurture. Nature may be all of the genes and hereditary factors with which influence them to become who they are such as physical appearances and personality characteristics. Nurturing impacts people’s lives as well as how they are raised and all the environmental factors. In combination, these qualities can be the true identity of oneself. Many people may argue that nurture appears to a play huge factor in the two, but others may think otherwise. Not having both as a characteristic canRead MoreNature Vs Nurture : Nature And Nurture1821 Words   |  8 PagesNature and nurture are usually seen as very different things, but they are actually somewhat similar and even integrated. There is a huge debate over which holds more influence over how people develop and whether they behave based on genes or their environment. In Sincero’s article Nature and Nurture Debate she discusses arguments for both sides, saying behavior may be completely in a person’s genes, or it could come from experience and influence. Many people believe â€Å"that the criminal acts, tendencyRead MoreNature And Nurture : Nature Vs. Nurture1780 Words   |  8 PagesAs Nature Made Him: Nature vs. Nurture Human behavior is determined by both biological and environmental factors. Psychologists are interested in learning which of these factors is a greater influence on human behavior and identity. Although psychologists today generally agree that both nature and nurture play a role in conditioning behavior, there is still disagreement about the part that each of the factors have in determining behavior. The nature versus nurture debate focuses around the extentRead MoreNature Vs Nurture : Nature And Nurture1821 Words   |  8 Pages Nature and nurture are usually seen as very different things, but they are actually somewhat similar and even integrated. There is a huge debate over which holds more influence over how people develop and whether they behave based on genes or their environment. In Sincero’s article Nature and Nurture Debate she discusses arguments for both sides, saying behavior may be completely in a person’s genes, or it could come from experience and influe nce. Many people believe â€Å"that the criminal acts, tendencyRead MoreNature Vs. Nurture : Nurture1405 Words   |  6 PagesDecember 2015 Nature vs. Nurture Very few people know that the nature vs. nurture debate actually began early on with famous Greek philosophers such as Plato and Descartes. These two theorized that certain things were inborn and occurred naturally regardless of environmental factors (Cherry 1). Most people began to witness this debate in 1896 when the phrase â€Å"Nature vs. Nurture† was coined by English polymath, Francis Galton (â€Å"Nature vs. Nurture†Origins 1). At this point the nature vs. nurture debate grewRead MoreNature Vs. Nurture : Nurture901 Words   |  4 Pagestime the proverbial nature vs. nurture question has sparked quite a debate. I hold the belief that nature vs. nurture is a zero-sum game. We essentially enter this existence, a lump of clay that needs molding in order to take form. So, I believe my creative abilities can be attributed to the sum of our genetic predisposition, the nurture of our mind, and the dynamic of both nature and nurture, with nurture being the predominant influencing factor. In psychology, nature refers to the inheritedRead MoreNature Vs Nurture And Nurture1777 Words   |  8 Pagesformed and cultivated through nature or nurture. This psychological anomaly is why I am writing this paper. Ever since I have enrolled in, and taken, a psychology class during my junior year, I have questioned whether every little emotion and action is because of nature or nurture. No topic is more widely explored and researched than morality. It cannot be scientifically or psychologically proven or tested, making any claim highly controversial. This idea, of nature vs nurture, that I had previously researchedRead MoreThe Nature Vs. Nurture1463 Words   |  6 PagesT What can we define as Human Nature and Nurture? The Nature vs. Nurture has been a long never ending debate for some time now. Nature vs Nurture has been so profoundly debated, that now it’s unclear whether what makes us who we are and what we do, nature or nurture. For purposes of this essay Nature is going to be defined as characteristics we acquire through our genetic and biological factors, while that Nurture is going to be defined characteristics we acquire through our interactions and influencesRead MoreNature Vs. Nurture : Nature Versus Nurture1337 Words   |  6 PagesNature vs. Nurture There are many different ways that behavior can be explained, especially on the terms of nature vs. nurture. Aggression is a behavior that has been extensively analyzed in a complex manner and the causes of it can be explained many different ways. Aggression can be defined as hostile or destructive behavior that can cause injury or destructive outlook especially when caused by frustration. Nature can be defined as aspects of behavior that have been inherited or are genetic, while

Challenges Faced By Foreign Companies In Talent Management

Question: Describe about the HR Challenges in China for Chinese Companies. Answer: Foreign direct investment has bought huge investments of the western countries into the Chinese companies through global strategically expansion this has likely to caused a huge amount of growth in the current years. Western countries are taking a lot of interest in the Asian countries due to ample amount of opportunities and resources available here. Western countries are approaching China to explore the available opportunities. One of the major concerns I related to management of human resources. It is difficult for the western managers to meet the conventional practices of Chinese Companies. Training and development is one of the challenging factors that are affecting the process of conducting business (Need, 2006). Productivity Western managers are facing difficulty in adopting the culture and business practices because they are based on the age old norms. It is essential in China to have a good understanding of the local culture, tradition and values to get a fruitful return on investment. The culture in China is very intense and least adaptive. They follow rigid business practices that make it difficult for the western managers to address the rapidly changing needs of the modern economy. In late 1950 China has adopted Iron Rice Policy to manage the personnel that indicate guaranteed job security, income and various other benefits (Nie, 2015). China practice age old human resource management practices that is causing problem in achieving a sustainable growth. Human resource management in China is cultural sensitive. There are four main features of Chinese culture to recognize in order to run an effective business. It is essential to Respect for age and hierarchy that has created a centralized decision maki ng process; secondly, expression and agreement are considered to be one of the significant characteristic of social life in china; thirdly people in China like to be represented on the basis of a group. This creates a sense of responsibility among them; lastly Personal relationships are given importance as mentioned above. Chinese people consider favor in return of friendships (Goh and Sullivan, 2011). HR is the Biggest Challenge for overseas Companies to do business in China. There are number of factors that are posing distress on the economy but human resource management ranks number one for the foreign companies to do business in China. As per the study conducted by the German Chamber of Commerce in China human resource management will continue to be the serious issue for foreign enterprises (Hedley, 2012). Talent management HR profession is still developing like in most of the developing countries. Human Resource profession in China was earlier restricted to administrative practices, recruiting and removal from office and paying taxes. In Employee Handbook in China the effective practices related to human resource are mentioned. In the recent addition Talent management, organizational expansion, instruction, corporate strategies were introduced as brand new concepts. This has caused hiring good staff a biggest challenge for the foreign companies. In China it is difficult to employ good first-tier HR managers (The Great Look Forward: Chinas HR Evolution, 2007). The foreign companies are facing very tough business regulations due to strict legal policies. China has strict legal policies that have created difficulties to recruit staff. Foreign are not permissible to employ directly as they require to go through specifically chosen HR management groups. The labor contract needs to be in Chinese that has created difficulty on the foreign organizations. The law allows only two fixed-term contracts. Foreign companies are forced to follow the high standards whereas the local companies are exempted from following the legal norms. It Very often required taking permission from the government bodies to carry out the permission. Corruption is affecting the whole system and it has rampant the strong regulations (HR Challenges in China, 2016). Chinese labor law specifies that employers cannot stop employees from form creating unions to defend their privileges. Chinese employees will take undue advantage of this particular clause that may create problem for the foreign company to carry out smooth function. The report has established that 80 percent of the foreign firms were unionized in China by 2008. Retention It is very difficult for the foreign companies to understand the business culture and etiquette which are the key to a successful in China. China has made tremendous growth towards market economy and there are still some people who believe in the age old theory of iron rice bowl. Chinese considers face to be one of the most essential features in forming business relations. It is necessary for Chinese people to establish good personal relationship with each other. Personal contacts are carried as a medium to communicate ideas that is the probable reason of distress while managing a large work force. Asian countries are using age old techniques of human resource management and it is even more difficult for any foreign organization to deter those age old practices. Human resource practices are more affected by the personal relationships. It is highly recommendable in China to conduct a thorough study before making personnel choice. At times there is employee who tries to deflect foreign companies to take an improper foreign decision (Challenges for human resource management and global business strategy, 2014). Chinese gives more preference to the personal relationship. They give more preference to the family, friends and the nation. Loyalty towards the company resides at the last. In such a scenario it has become evident to seek favor from the employees. Personal and vertical relationships are given more importance in Chinese culture. Hence, in China relationship with manager is given more importance than loyalty to the company. Sometimes if the key person leave the organization than whole workforce follows him (Wang, Bruning and Peng, 2007). Innovation and motivation are two essential elements of a successful business. It is recommended to incorporate the two features in the whole system in order to achieve the goals. Chinese student perform well in the standardized tests but there education system restricts them to perform well by discouraging innovation and creativity. Assertiveness and accountability is one of the major problem faced by the foreign managers in China. These two are the most common behavioral differences faced by the managers in China. It has created a lot of differences within cross-cultural teams (Weldon and Vanhonacker, 1999). Recruitment The major function of a qualified HR is to recruit an efficient staff. They are facing majority of issues while choosing a right person for their organization. It is very much essential to understand the brand for which the organization is being working. This forms an important part of the prestige of the Chinese employees. Small industries are at a disadvantageous position as the employees dont feel a sense of accomplishment while joining such an organization (Ahlstrom, Foley, Young and Chan, 2005). It is very difficult practice in China to attain references from the previous employer. References in China are unreliable as they are subject to personal bias. There are high rate of discrepancies in resume by the employees in order to seek recruitment. Background checks are mandatory for the directors, supervisors and the other upper class employees. There is a lack of availability of talent in China which has caused imbalance in business opportunity. There is shortage of experience in the field of sales, marketing, technology, HR etc. It is one of the major threats faced by foreign companies in China. Companies are finding difficulty in finding the right candidate due to shortage of qualified employees in the country (China Report: Studies in Operations and Strategy, 2016). Part B Strategies to overcome HR challenges Challenges in recruitment process The shortage of employees has caused increase in the rate of labor cost. There has been a hike in the wage rate approximately by 12% that has created a problem for the foreign companies to carry business in China. The country is constantly facing shortage in the skilled human resource that has adversely affected the productivity (Chmielecki, 2012. Western employers delegates responsibilities upon the Chinese people in order to create a flexible lines of authority. Chinese workers follow a hierarchical structure whereas western managers are accustomed to employees who take their own decision. It is suggested to the employer to use efficient techniques in order to motivate the best out of them. To achieve a desired set of result, it is recommended to divide people in a small group of team with a leader to look upon their performance. This hierarchical structure will help them to clearly keep a check over employees performance (Schmidt, Mansson and Dolles, 2013). Moreover it is recommended to introduce a motivating technique through different salary benefits by judging through special criteria. This will help in increasing the overall productivity of the employee and they will work in an efficient manner. This principle of linking benefit with the performance will help them to achieve their target through regular motivation of the employees. Chinese believes in establishing good public image within their network. Their culture gives more importance to the personal relationship. It is the duty of the company to adopt the business culture of China in order to achieve a steady growth. The manager should meet individual employee on a regular basis this will help them to gain confidence over each employee (Zhang and Agarwal, 2009). Challenges faced by foreign companies in talent management It is recommended to hire an efficient HR manager in order to get an efficient employee. So it is suggested to hire an efficient local HR manager who has knowledge about the procurement of Human Resource. The company should hire an employee on probation in order to check whether the employees appointed are beneficial for the organization or not. This process can be undertaken most of the time while conducting business in China. However it is good to make a wise decision in order to save time from future headaches (Zhu, 2004). Language is one of the major hurdles faced by the foreign companies to procure an efficient staff. People in China are well-versed with Chinese whereas it is difficult for the foreign employer to manage language issues. It is however recommended to the foreign manager to learn Chinese in order to have a better understanding. There language acts as a hurdle while dealing with the local employees. Skilled employee is again a problem faced by the foreign employers while engaging efficient workers in the organization. It is seen in the organizations that Chinese are more efficient in speaking there local language. It is therefore suggested that companies need to enforce an effective mechanism (Schuler, Jackson and Tarique, 2011). Conclusion Effective Human resource practices are necessary for the future growth of the organization. International companies are facing major challenges in recruiting an efficient workforce in China due to difference in culture in China. The foreign companies are facing challenges in the form of recruitment, hiring, talent management due to existence of age old practice in China. It is recommended to the foreign manger to firstly understand the local culture in order to hire efficient workfare. Understanding of cultural difference is necessary in order to achieve growth in China. There is a necessity to keep a focus on the issues like recruitment, talent management, productivity and retention. These are the essential part of the human resource management. Foreign companies need to adopt a comprehensive benefit process in order to provide benefit to the local people to provide them with a sense of accomplishment. References Ahlstrom, D., Foley, S., Young, M.N. and Chan, E.S., 2005. Human resource strategies in post?WTO China. Thunderbird international business review, 47(3), pp.263-285. Challenges for human resource management and global business strategy.2014. Online. Available at: https://futurehrtrends.eiu.com/report-2014/challenges-human-resource-management/ Accessed on: 29 November 2016 China Report: Studies in Operations and Strategy. 2016. Online. Available at: https://d1c25a6gwz7q5e.cloudfront.net/papers/download/BCG_SpecialReport2.pdf Accessed on: 29 November 2016 Chmielecki, M., 2012. HR challenges in China. of Intercultural, 4(3), pp.49-55. Goh,A. and Sullivan,M.2011. How To Address The Major HR Problems Plaguing China. Online. Available at: https://www.businessinsider.com/how-to-address-the-major-hr-problems-plaguing-china-2011-2?IR=T Accessed on: 29 November 2016 Hedley,M.2012. HR Challenges in China. Online. Available at: https://asia-research.net/2012/07/hr-challenges-in-china/ Accessed on: 29 November 2016 HR Challenges in China. 2016. Online. Available at: https://www.eusmecentre.org.cn/elearning/downloads/HR_Challenges_in_China.pdf Accessed on: 29 November 2016 Need, W.C.D.H.P., 2006. Human resource management: Gaining a competitive advantage. Nie, W.2015. HR Challenges: Why One-Size-Fits-All Doesn't Work In China. Online. Available at: https://www.forbes.com/sites/winternie/2015/06/01/hr-challenges-why-one-size-fits-all-doesnt-work-in-china/#3a1d5ab36e08 Accessed on: 29 November 2016 Schmidt, C., Mansson, S. and Dolles, H., 2013. Managing talents for global leadership positions in MNCs: Responding to the challenges in China.Asian Business Management,12(4), pp.477-496. Schuler, R.S., Jackson, S.E. and Tarique, I., 2011. Global talent management and global talent challenges: Strategic opportunities for IHRM. Journal of World Business, 46(4), pp.506-516. The Great Look Forward: Chinas HR Evolution.2007. Online. Available at: https://www.chinabusinessreview.com/the-great-look-forward-chinas-hr-evolution/ Accessed on: 29 November 2016 Wang, X., Bruning, N.S. and Peng, S., 2007. Western high-performance HR practices in China: A comparison among public-owned, private and foreign-invested enterprises.The International Journal of Human Resource Management,18(4), pp.684-701. Weldon, E. and Vanhonacker, W., 1999. Operating a foreign-invested enterprise in China: Challenges for managers and management researchers. Journal of World Business, 34(1), pp.94-107. Zhang, H. and Agarwal, N.C., 2009. The mediating roles of organizational justice on the relationships between HR practices and workplace outcomes: an investigation in China.The International Journal of Human Resource Management,20(3), pp.676-693. Zhu, C.J., 2004. Human resource management in China: Past, current and future HR practices in the industrial sector. Routledge.

Accounting for Managers Governance-Legislation Update

Question: Describe about the Accounting for Managers of Governance-Legislation Update. Answer: Accounting is the essential part of managing an organization, it is defined to be the process of recording the financial statement, recording, classifying, verifying, summarizing, interpreting and communicate the financing information of the company. The primary purpose of the paper is to define the main function of accounting in a business enterprise, it will explain the relationship between accounting and management in an organization. Many business organization uses different methods of accounting to perform their financial management, the study will elaborate on various methods of accounting and the reason as to why different companies may prefer to use them as part of their financial management strategies. Problem 1 Depreciation methods Depreciation is part of the accounting in operating business organization, it elaborated on the functionality of tangible assets in relation to their economic life within the organization. Depreciation is defined to be the permanent and continuing reduction in quality, quantity as well as the values of the asset (Brigham, and Ehrhardt, 2013). The main purpose of depreciation in accounting is to indicate on how much the company assets have been used and how the remaining value could be utilized in order to achieve the company objective by increment in profitability making. The economic gains of company A have been realized steadily over the four-year period by adopting the straight-line method of depreciation and this will be the same in the later years. Since returns of an asset cannot be forecasted over its useful life, it has enabled company A to make financial decisions appropriately both in the short-run and in long-run (Titman, Keown, and Martin, 2015). From its inception company B has been making little gains because of the high depreciation charged on its assets. Since they adopted the double down method most of the depreciation expense has been charged in the few years of its operation. Ultimately gains will be realized afterward (Crosby, 2015). Choice of depreciation method depicts the financial returns of a company. It is important to scrutinize if either the asset is to be used proportionately in its lifespan or it will be used often in the initial period. Double declining method results to low gains in income of a company its initial stages thereby making companies adopt the use of straight line method. Company financial statements Financial statements contain detailed information which creditors and investors rely on to make investment choices. It requires knowledgeable know how to value risk in order to predict the economy in the market (Shafer, W.E., 2015). The three financial statements are income statement, balance sheet and statement of cash flows. Depreciation on income statements are dealt with as expenditures and are not to be ignored as they are deducted. They are shown together with the expenses incurred during that financial year. The preceding year depreciation is summed up with the current expenses in order to maintain accumulated depreciation that is equivalent (Henderson, Peirson, Herbohn, and Howieson, 2015). The asset value in the statement of financial position is displayed against liabilities and equity gains. Depreciation is arranged in the same column with assets. Depreciation causes capital assets to depreciate in value so they are arranged in the same column with assets (Wuttke, Blome, and Henke, 2013). The book value obtained enables one to have a clear look at the value the asset has lost. When cash flow budget is prepared depreciation is considered to be a reduction from expense which shows no effect in the financial statement. Depreciation becomes an allowable expense when taxable income is calculated and this reduces taxable income the company is to pay (Shafer, W.E., 2015). Therefore, depreciation is an essential element which has create impact to the financial recording of the company, the depreciation balances are treated as the expenses in financial statements of the company. They should be well embraced as well as considered to be vital factor of determining the companies financial performance (Weil, Schipper, and Francis, 2013). Problem 2 Capital finance of the company The achievement of organizational goals is determined by the capital financial structures which are installed by the management. The capital financial structure is an essential part of company management which obligates shareholders and the top management to discuss in order to make a perceptive conclusion while designing the capital structure of the company (Peirson, Brown, Easton, and Howard, 2014). The financial objectives of business vary depending on the size of the firms, large firms requires a large capital structure in order to achieve its primary objectives. On the other hand, small business enterprises are considered to require small financial and capital structure as the basis of accomplishing its prime missions (Colombo, Cumming, 2016). Therefore, the financial structure is defined to be the balance between all the enterprise liabilities and its equalities, implies the use of equity and liabilities while evaluating the financial position of the company, basically, it comp rises the equities and long-term liabilities of the company Kangaroo Express Company is one of the companies which has the potential of becoming big and large business company. The company is a family owned business organization with strong wave of increasing in its sizes by implementing the substantial financial and capital measure which will require the collaboration between the top management and the stakeholders (Crosby, 2015). The top management should play their role by advising the shareholders on the alternative ways of financing the company in order to increase its capital structure. Smart leasing Kangaroo Express Company capital structure is well determined, the company is comprehended to have a large percentage of assets, and 60% of the company capital is non-current notes. Smart leasing comprises leasing out the company properties to be used by other operating companies. The leasing rate is considered to be high compared to loans rates which are offered by the banking institution. However, risks limit the operations of the company in relation to the leasing process (Henderson, Peirson, Herbohn, and Howieson, 2015). Reduction in return for equity holders is one of the associated risks which may affect the operation of the company. Angel equity Angel equity is defined to be the process which the management of a business entity allows investors to invest into their company by offering a good amount of money. It is one of the best financing measures which the company needs to adopt in order to get more profits as well as increasing its capital structure and size (OFallon, and Butterfield, 2005). Kangaroo Express Company should adopt the angel equity which offers flexible business agreement between the investors and shareholders. Consequently, angel equity may also not be considered as an alternative financing approach since some of the investing activities may be costly and well as other investors becoming dubious about the company. Home equity loans Home equity loans is an alternative method of increasing the capital to the company, home equity loans allows the company to access finance from the equity they have built in their home (Peirson, Brown, Easton, and Howard, 2014). One of the advantages of home equity loan reduces the company liabilities and thus increases it profit making. Payment default is one of the primary risks associated with home equity loans. Problem 3 Role of ethics in managerial accounting Business ethics are defined to be set of principles which govern the behavior of the company in terms of its management, it governs the moral aspects of the business organization. Ethics in business applies the general aspects of business conducts as well as its relevancy in conducting the entire business enterprise (Colombo, Cumming, 2016). Decision making in accounting requires the essentiality of embracing the significant ethics which will be used as the basis for developing a collective decision-making process. The role of ethics in managerial accounting is used in determining the business financial operations and thus becoming the pertinent aspect in accomplishing the organization goals and objectives (Ferrell, O.C., and Fraedrich, J., 2015). Misconceptions Misconceptions is defined to be the process making an opinion which is not consistent because of misunderstanding. Ethics in relation to managerial accounting implies how the financial department of an organization can handle unethical issues which may arise as a resulting misunderstanding (Harrison, and Van der Laan Smith, 2015). The managerial accountants have to work in accordance with the legal procedures as well as the financial management frameworks which allow the company to achieve its strategic goals and objectives. Function Managerial accounting ethics plays a prime role in ensuring that all individual who are involve in collecting accounting data performs their function in accordance to the moral standards of the company . Financial departmental employees who fail to report information or on the other hand use the internal financial information of the company for personal gain can create serious legal situations for businesses (Harrison, and Van der Laan Smith, 2015). Company stakeholders and shareholders often require the data and information, whether which is positive of negative in order to obtain the relevant result while making financial managerial decisions. However, the managerial accounting ensures that all the employee who works in the company are trusted with a sensitive business information (Ferrell, O.C., and Fraedrich, J., 2015). Problem 4 Company financial statements Financial statement of are considered to be the essential records that show the financial operation of the business organization. While selecting the business partners as well as developing a business agreement, one of the key areas which need to be observed is the company operations with the reflection of the financial statements (Brigham, and Ehrhardt, 2013). Managers and shareholders require financial statements to settle on essential business strategies which will enhance the accomplishment organization core values. The budgetary examination is then performed on these announcements to furnish administration with a more itemized comprehension of the figures. These announcements are likewise utilized as a component of management's annual report to the stockholders (Brealey, Myers, Allen, and Mohanty, 2012). Planned speculators put forth utilization of budgetary expressions to survey the suitability of putting resources into a business. Budgetary investigations are regularly utilized by speculators and are set up by experts, along these lines giving them with the premise to settling on investment decisions (Amiram, Bozanic, and Rouen, 2015).Financial statements are in some cases not reasonable, important, solid and practically identical. Reported resources, liabilities, and value may not be specifically identified with an organization mone tary position. The mandate of the organization executive is to observe the performance of the intended supplier as stated by the trusted financial records. Suppliers in the market might be the reason as to why business organization fails to operate fully in the market. Suppliers in their records have shown a brilliant financial performance which is the key factors of accepting their products and services, only to realize that the information provided by records is manipulated to (Brealey, Myers, Allen, and Mohanty, 2012). Some of the suppliers may fail to provide accurate information regarding their operation in the market, this limits their operation as well as those of key players in the markets. While judging the suppliers, their consistency in the supply of products and services in relation to their performance for the past years will be the basis of judging their operations. To avoid the cash flow problems, auditing products and services of the company will reduce the insufficient margins which arise as a result of low prices to goods and services provided (Arnold, 2014). After auditing the prices of products and services, suppliers and the organization management should evaluate their performance by embracing their concern towards increasing their profitability making (Christensen, Floyd, and Maffett, 2015). The audit opinion whether the supplies have better financial performance and have a consistency of supplying the appropriate products, this will be used to determine the whether they could attract the additional capital growth and development (Arnold, 2014). Reference Amiram, D., Bozanic, Z. and Rouen, E., 2015. Financial statement errors: evidence from the distributional properties of financial statement numbers. Review of Accounting Studies, 20(4), pp.1540-1593. Arnold, G., 2014. Corporate financial management. Pearson Higher Ed. Brealey, R.A., Myers, S.C., Allen, F. and Mohanty, P., 2012. Principles of corporate finance. Tata McGraw-Hill Education. Brigham, E.F. and Ehrhardt, M.C., 2013. Financial management: Theory practice. Cengage Learning. Christensen, H.B., Floyd, E., Liu, L.Y. and Maffett, M.G., 2015. The Real Effects of Mandatory Non-Financial Disclosures in Financial Statements. Available at SSRN 2680296 Colombo, M.G., Cumming, D., Mohammadi, A., Rossi-Lamastra, C. and Wadhwa, A., 2016. Open business models and venture capital finance. Industrial and Corporate Change, 25(2), pp.353-370. Crosby, A., 2015. CRLR and DRDLR-annual reports and financial statements: good governance-legislation update. FarmBiz, 1(10), pp.29-29. Ferrell, O.C. and Fraedrich, J., 2015. Business ethics: Ethical decision making cases. Nelson Education. Harrison, J.S. and Van der Laan Smith, J., 2015. Responsible accounting for stakeholders. Journal of Management Studies, 52(7), pp.935-960. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. OFallon, M.J. and Butterfield, K.D., 2005. A review of the empirical ethical decision-making literature: 19962003. Journal of business ethics, 59(4), pp.375-413. Peirson, G., Brown, R., Easton, S. and Howard, P., 2014. Business finance. McGraw-Hill Education Australia. Shafer, W.E., 2015. Ethical climate, social responsibility, and earnings management. Journal of Business Ethics, 126(1), pp.43-60 Titman, S., Keown, A.J. and Martin, J.D., 2015. Financial management: Principles and applications. Pearson. Weil, R.L., Schipper, K. and Francis, J., 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Wuttke, D.A., Blome, C. and Henke, M., 2013. Focusing the financial flow of supply chains: An empirical investigation of financial supply chain management. International Journal of Production Economics, 145(2), pp.773-789.

Discussion on education

Forces on education Medieval tradition Medieval tradition was characterized by cheerless institutions where only grammar and religion were taught. Monasteries and cathedral schools were the chief institutions where learning took place. Medieval tradition was characterized by theology and a great number of people within the society were not taken care of in terms of education. This type of learning however provided a different dimension of life as compared to traditional ways and helped in the establishment of medieval learning institutions.Advertising We will write a custom essay sample on Discussion on education specifically for you for only $16.05 $11/page Learn More It was further characterized by teaching strong belief in religion and superstitions (Pulliam and Van Patten, 2007, p.20). An example is the introduction of teachings of Thomas Aquinas which provided scholars in various fields hence considered an improvement from the middle age education s ystem. The Renaissance The Renaissance began in Italy in the 14th century before spreading all over Europe. It is defined as the rebirth of learning. This type of education focussed on the ideals expressed within the books found in the ancient Greece. It shifted learning from religious point of view to secular. Also this system allowed all ages to be taught from children to youths with the curriculum based on the study of Greek and Roman literature. It led to the inclusion of physical education within the curriculum as a subject. This era saw the development of social structure, economics, and philosophy within the education sector which led to emergence of great interest in books by the majority. It made the culture of reading interesting and popular within the society (Pulliam and Van Patten, 2007, p. 21). Scientific Thinking Scientific thinking is considered to have set the stage for the study of development. This is because it focused on the importance of what researchers choose to study and give the appropriate way of conducting the study (Shavelson and Towne, 2002). Scientific thinking as applied to education helps in providing methods that assist in analyzing educational practices. It challenged the traditional beliefs and brought about the age of reason. A good example is the Leonardo da Vinci who shifted students focus towards the importance of learning through making observations and practising experiments (Pulliam and Van Patten, 2007, pp. 21). Religious Revolutions Religious reformation is characterized by religious movements that created impact by reforming the entire humanity. An example can be drawn from Martin Luther’s Ninety-Five theses that affected every culture within the institutions establishing the call for total freedom in the present world.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More In this stage emphasis was placed on written word which was aimed at capturing minds of the majority. These revolutions saw the emergence of educational programs that gave students ability to read Bibles in their own languages. Education was meant for all irrespective of status, those destined to joining government institutions were granted special education (Pulliam and Van Patten, 2007, pp.22-23). Progressivism Theory of Education This is the education theory that puts a lot of emphasis on improvement of an individual and the society in general. The theory believes that for people to live in happiness and develop the society, happiness must form the core of development. It basically believes in the use of scientific evidences to draw conclusions and provide solutions. This theory is established on the fact that schools form part of reforms on the social and institution reform. This theory sought to abolish formalism and authoritarian methods used in schools (Pounds, 1992). It asserted that there is possibility of human beings improving th e society through science and natural intelligence. The belief that people are equal and no one is greater than the other could be used in education to enhance political reforms. This theory understands the level of contribution of women and the minority within the society. A good example of progressives are people like Theodore Roosevelt who contributed to American reformation by believing that federal government had the obligation of addressing problems of modernity (Pulliam and Van Patten, 2007, p. 47). How to increase motivation Motivation is associated with somebody’s emotions. It is often the key point needed for achievement of results. To increase motivation first of all the student must establish a goal and work on smaller portions of that goal. It is also advisable to work things out till completion, never to procrastinate on issues. Have somebody account for the tasks accomplished and always seek help when necessary (Hutchins, 1954). Stages of learning The various s tages of learning include; Novice which involves having brief ideas and concepts, then there is advanced stage which involves coping with real life experiences, then followed by being competent which involves having diversified knowledge on specific areas, then proficient stage that involves solving problems based on diverse experiences and finally there is the expert stage which involves full internalization of working processes and gaining more through relating to others. What counts in the contemporary society are the results based on evidence which gives new dimension for solving problems. References Hutchins, R. (1954). Great books: The Foundation of a Liberal Education. New YorkAdvertising We will write a custom essay sample on Discussion on education specifically for you for only $16.05 $11/page Learn More Pounds, R., (1992). The development of Education in Western culture. New York: Random House Pulliam, J. and Van Patten, J., (2007). History of education in America. Pearson Education, Inc New York This essay on Discussion on education was written and submitted by user Xzavier Donaldson to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Battle of Flamborough Head in the American Revolution

Battle of Flamborough Head in the American Revolution The Battle of Flamborough Head was fought September 23, 1779, between Bonhomme Richard and HMS Serapis and was part of the American Revolution (1775-1783). Sailing from France in August 1779 with a small squadron, noted American naval commander Commodore John Paul Jones sought to circle the British Isles with the goal of wreaking havoc on British merchant shipping. In late September, Jones ships encountered a British convoy in the vicinity of Flamborough Head off the east coast of England. Attacking, the Americans succeeded in capturing two British warships, the frigate HMS Serapis (44 guns) and the sloop-of-war HMS Countess of Scarborough (22), after a protracted and bitter fight. Though the battle ultimately cost Jones his flagship, Bonhomme Richard (42), the victory cemented his place as one of the preeminent American naval commanders of the war and greatly embarrassed the Royal Navy. John Paul Jones A native of Scotland, John Paul Jones served a merchant captain in the years before the American Revolution. Accepting a commission in the Continental Navy in 1775, he was appointed as first lieutenant aboard USS Alfred (30).  Serving in this role during the expedition to New Providence (Nassau) in March 1776, he later assumed command of the sloop USS Providence (12). Proving an able commerce raider, Jones received command of the new sloop-of-war USS Ranger (18) in 1777.  Directed to sail for European waters, he had orders to assist the American cause in any way possible. Arriving in France, Jones elected to raid British waters in 1778 and embarked on campaign that saw the capture of several merchant vessels, an attack on the port of Whitehaven, and the capture of the sloop-of-war HMS Drake (14). Returning to France, Jones was celebrated as as hero for his capture of the British warship. Promised a new, larger ship, Jones soon encountered problems with the American commissioners as well as the French admiralty. A New Ship On February 4, 1779, he received a converted East Indiaman named Duc de Duras from the French government.  Though less than ideal, Jones commenced adapting the vessel into a 42-gun warship which he dubbed Bonhomme Richard in honor of American Minister to France Benjamin Franklins Poor Richards Almanac. On August 14, 1779, Jones departed Lorient, France with a small squadron of American and French warships. Flying his commodores pennant from Bonhomme Richard, he intended to circle the British Isles in a clockwise fashion with the goal of attacking British commerce and diverting attention from French operations in the Channel. Commodore John Paul Jones. Hulton Archive / Stringer/ Hulton Archive/ Getty Images A Troubled Cruise During the early days of the cruise, the squadron captured several merchantmen, but issues arose with Captain Pierre Landais, commander of Jones second largest ship, the 36-gun frigate Alliance. A Frenchman, Landais had traveled to America hoping to be a naval version of the Marquis de Lafayette. He was rewarded with a captains commission in the Continental Navy, but now resented serving under Jones. Following an argument on August 24, Landais announced he would no longer follow orders. As a result, Alliance frequently departed and returned to the squadron at its commanders whim. After an absence of two weeks, Landais rejoined Jones near Flamborough Head at dawn on September 23. The return of Alliance raised Jones strength to four ships as he also had the frigate Pallas (32) and the small brigantine Vengeance (12). Fleets Commanders Americans French Commodore John Paul JonesCaptain Pierre LandaisBonhomme Richard (42 guns), Alliance (36), Pallas (32), Vengeance (12) Royal Navy Captain Richard PearsonHMS Serapis (44), HMS Countess of Scarborough (22) The Squadrons Approach Around 3:00 PM, lookouts reported sighting a large group of ships to the north. Based on intelligence reports, Jones correctly believed this to be a large convoy of over 40 ships returning from the Baltic guarded by the frigate HMS Serapis (44) and the sloop-of-war HMS Countess of Scarborough (22). Piling on sail, Jones ships turned to chase.  Spotting the threat to the south, Captain Richard Pearson of Serapis, ordered the convoy to make for the safety of Scarborough and placed his vessel in a position to block the approaching Americans.  After  Countess of Scarborough had successfully guided the convoy some distance away, Pearson recalled his consort and maintained his position between the convoy and approaching enemy.  Ã‚   First Shots Due to light winds, Jones squadron did not near the enemy until after 6:00 PM.  Though Jones had ordered his ships to form a line of battle, Landais veered Alliance from the formation and pulled Countess of Scarborough away from Serapis.  Around 7:00 PM, Bonhomme Richard rounded Serapis port quarter and after an exchange of questions with Pearson, Jones opened fire with his starboard guns. This was followed by Landais attacking  Countess of Scarborough.  This engagement proved brief as the French captain quickly disengaged from the smaller ship.  This allowed  Countess of Scarboroughs commander, Captain Thomas Piercy, to move to Serapis aid.   A Bold Maneuver Alert to this danger, Captain Denis Cottineau of Pallas intercepted Piercy allowing  Bonhomme Richard to continue engaging Serapis. Alliance did not enter the fray and remained apart from the action. Aboard Bonhomme Richard, the situation quickly deteriorated when two of the ships heavy 18-pdr guns burst in the opening salvo. In addition to damaging the ship and killing many of the guns crew, this led to the other 18-pdrs being taken out of service for fear that they were unsafe. Using its greater maneuverability and heavier guns, Serapis raked and pounded Jones ship. With Bonhomme Richard becoming increasingly unresponsive to its helm, Jones realized his only hope was to board Serapis. Maneuvering closer to the British ship, he found his moment when Serapis jib-boom became entangled the rigging of Bonhomme Richards mizzen mast. As the two ships came together, the crew of Bonhomme Richard quickly bound the vessels together with grappling hooks. The Tide Turns They were further secured when Serapis spare anchor became caught on American ships stern. The ships continued firing into each other as both sides marines sniped at opposing crew and officers. An American attempt to board Serapis was repulsed, as was a British attempt to take Bonhomme Richard. After two hours of fighting, Alliance appeared on the scene. Believing the frigates arrival would turn the tide, Jones was shocked when Landais began indiscriminately firing into both ships. Aloft, Midshipman Nathaniel Fanning and his party in the main fighting top succeeded in eliminating their counterparts on Serapis. Moving along the two ships yardarms, Fanning and his men were able to cross over to Serapis. From their new position aboard the British ship, they were able to drive Serapis crew from their stations using hand grenades and musket fire. With his men falling back, Pearson was forced to finally surrender his ship to Jones. Across the water, Pallas succeeded in taking Countess of Scarborough after a prolonged fight. During the battle, Jones was famously reputed to have exclaimed I have not yet begun to fight! in response to Pearsons demand that he surrender his ship. Aftermath Impact Following the battle, Jones re-concentrated his squadron and began efforts to save the badly damaged Bonhomme Richard. By September 25, it was clear that the flagship could not be saved and Jones transferred to Serapis. After several days of repairs, the newly taken prize was able to get underway and Jones sailed for Texel Roads in the Netherlands. Evading the British, his squadron arrived on October 3. Landais was relieved of his command shortly thereafter. One of the greatest prizes taken by the Continental Navy, Serapis was soon transferred to the French for political reasons. The battle proved a major embarrassment for the Royal Navy and cemented Jones place in American naval history.

The Role of Critical Period in Second Dialect Acquisition Essay

The Role of Critical Period in Second Dialect Acquisition - Essay Example At the time there had been enough discovery of a number of feral children to support this hypothesis. However, other variables were problematic, as these same children had been neglected, deprived and usually abused. Many were half starved and most had suffered isolation. With all these factors involved it was difficult to limit the variables in order to establish cause and effect. Later, other linguists tried to tie this theory also to second language acquisition with varying contradictory results. Finally, neurobiologists did manage to identify a portion of the brain that seems not to develop if a â€Å"second† language is not acquired by a certain pivotal age, generally coinciding with puberty. However, just what exactly is meant by a second language is not cast in stone. Does Latin qualify? What about children’s code language for play? Do other jargon sets qualify, such as mathematics terminology, psychology vocabulary or academic English? What about a second dialect sufficiently different from the mainstream language? Little or no research has been done with these languages as the â€Å"second language† acquired, so it is still unanswerable. However, it is this researcher’s suggestion that perhaps any sufficiently large complex symbolic system will fill this void. However, in the case of a dialect, if the first language is a di alect of the mainstream language, is there a critical period beyond which it becomes problematic for the learning of the mainstream language? Lenneberg first hypothesized the existence of a critical period for language learning in 1967, and it was supported by the case study of Genie, who had little or no exposure to language until age sixteen. He hypothesized that â€Å"language acquisition is impossible before two due to maturational factors, and after puberty because of the loss of ‘cerebral plasticity’ caused by the completion of the development of cerebral dominance, or lateralized specialization of