Tools for Accounting Research Paper Example | Topics and Well Written Essays - 1000 words

Tools for Accounting - Research Paper Example Like all professionals, accountants rely on various tools to help them perform various accounting tasks. Looking back at the history of the accounting profession, it can be said that the types of tools used for accounting have increased in number as well as they have become sophisticated with developing business markets and their implementation is becoming complicated. This brief paper will highlight and discuss the use of a current technology XBRL for accounting purposes. Individuals and business organizations may use tags to design business and financial software. The use of XBRL is highly recommended to accountants and organizations as the software makes its easier to handle different items of financial information, just like a barcode make its easier for the supply management to handle assets. XBRL software increases accessibility and reliability of the financial data. It also reduces the costs ad efforts of the organization to gather data for analysis. There are different accoun ting communities encourage the adaptation of XBRL, including major accounting companies that are members of XBRL Consortium. The use of XBRL in the business and accounting field is wide, it is recommended that use of XBRL can enhance the efficiency and reliability of the financial data. The use of XBRL in the accounting field is listed below: Unique tags can be designed to identify ratios and basic information for the auditors It provides a range of information related to accounting items, identifies either the item shall be credit or debit, currency or period It further provides a range of formula and calculation related to one another (that is, ratios or indicators) to determine the categories or its presentational purposes. Historical use Business entities are highly influenced with the development of technology. The history of XBRL begins with the efforts of an American person named Charles Hoffman. He was a Certified Public Accountant (CPA) from Tacoma, Washington. The American Institute of Certified Public Accountants (AICPA) also played a vital role in making XBRL, what it is today. In 1998 Charles enlisted the support of AICPA to lead the development of XBRL with the goal of providing a standard, XML-based language for digitalizing business reports in accordance with the rules of accounting in every country around the globe. XBRL International is a global consortium with over 250 leading organizations concerned with the exchange and timeliness of financial and business reporting data. With the efforts of the institute and its members a framework of specifications and taxonomies was introduced providing a standard XML-based language for digitalizing business reports. XBRL operates under the United States jurisdiction globally and in the supervision of a committee of AICPA structured from 1999-2006, until it became a separate non-profit organization in 2006 (Debreceny, Felden and Piechocki). In the recent years, XBRL has become one of the most common and advanced technologies that is being used at major corporations and professional accountants worldwide. Its use is likely to continue to grow over the next years. XBRL (Extensible Business Reporting Language) is a standard form of electronic medium to change and share business and financial information. XBRL use ‘tags’ to describe the work like a bar code and defines each of these tags by using a number of dictionaries called ‘taxonomies’. XBRL taxonomies are collections of taxonomy schemas and linkbases. Taxonomy schema is an XML schema document file. Linkbases are XML document file. Theses follow the Xlink specifications. XBRL Instance XBRL Instance is extensively used in the business organization, it allows the organization

Case Study about 32 employees Research Paper Example | Topics and Well Written Essays - 750 words

Case Study about 32 employees - Research Paper Example Moreover, the interview method indicates the qualitativeness of the data that the consultant is gathering. In conducting a Descriptive Research, the consultant will simply be able to provide a description of the prevalent behavior of the employees in the workplace (Creswell, 2003). Question Two: How would you categorize the type of research conducted in Phase Two? Answer: The type of research conducted in Phase Two is Quantitative research. The Quantitative Research design makes use of numeric data in order to make inferences about a certain group. In this case, the consultant gathered numeric or quantitative data from the company employment records in the hope of finding significant differences in the data contained in the records (Creswell, 2003). Data: 1. During Phase One, the consultant determined that 50% of the employees were PhDs involved in new product research, the other 50% were laborers involved in distributing the product lines to customers. All of the PhDs were male, and all of the laborers were female. For all of the females, the employee’s income was a secondary income for the family; all were married and the majority had children. For the PhDs, the employee’s income was the family’s primary income; the majority was married with children. When asked, the managers noted that none of the employees ever violated the company’s absenteeism or tardiness policies. The majority of the employees expressed satisfaction with the company’s attendance policies. Several employees (all laborers) noted that the policy afforded them a good deal of flexibility to handle family matters as needed. The company awarded 20 days (160 hours) per year of vacation time that could accrue to a total of 40 days; they also provided 20 days (160 hours) of sick leave that could accrue to 180 days at which time long term disability took over paying the person’s salary. Sick leave and vacation could be taken on an hourly basis with manager approval. 2. The table below contains the numerical data collected by the consultant. Vac. Time Sick Leave Employee Gender Class. (hours) (hours) 1 M R 250 1000 2 M R 300 1250 3 F L 5 10 4 F L 4 25 5 M R 200 900 6 F L 100 24 7 M R 110 875 8 F L 75 150 9 F L 65 140 10 F L 120 250 11 M R 250 1225 12 M R 243 1210 13 F L 25 100 14 F L 10 50 15 M R 200 1100 16 M R 210 1098 17 F L 24 45 18 F L 15 23 19 F L 10 15 20 M R 220 1200 21 M R 250 1245 22 F L 25 54 23 M R 300 1300 24 F L 70 80 25 F L 80 100 26 M R 320 1440 27 M R 320 1440 28 F L 45 100 29 F L 34 100 30 M R 190 1000 31 M R 200 1100 32 M R 210 1200 Question Three: Calculate the average amount of vacation and sick leave for the two groups of employees (i.e., PhDs and laborers). Please show your work. Answer: In calculating the average amount of vacation and sick leave for the two groups of employees, the table was inputted to Excel and the data was sorted so that all researchers were grouped together and all laborers were grouped to gether. Afterwhich, the â€Å"AVERAGE† function was used to find the needed values. The following results were found: Table 1. Average Vacation and Sick Leave for Laborers and Researchers.    Vacation Time (in hours) Sick Leave (in hours) Laborers 44.2 79.1 Researchers 235.8 1161.4 Question Four: Calculate the standard deviation for the amount of vacati

The effects of aids on society

The effects of aids on society Distinguished ladies and gentlemen, today am privileged to have this precious moment with you to discuss about the epidemic that has threatened to wipe away the youthful generation of African Americans. By the nature of ethnicity, the black community in United States is having a heavy burden due to the effects of the disease. Statistical results shows that by the end of 2007, nearly half (46%) of the infected were members of the black community. In the year 2006, the blacks accounted about 45 % of the new infections in fifty states as well as District of Columbia. It is very sad to find out that up to now many members of the black community are still losing their lives in a disease that can be easily controlled. It is estimated that 230,000 blacks in U.S. have lost their lives as a result of AIDS. These deaths represent a 40% of all the deaths. Statistics also show that about one million people live with the virus in America today with half of them coming from the black community. To you members of the panel do you believe on the statistical reports that indicate African American citizens contributing to 40% of HIV AIDS epidemic deaths? As a racial group, the blacks represent only 13% of the countrys total population. Estimations indicate that black males are exposed to the risk of being infected with I person in every six likely to be infected with the virus. For females, 1 out of every 30 of them is highly exposed than white males. Washington D.C has the countrys highest HIV prevalence with  ¾ of its infected population coming from the black community. Ladies and gentlemen, reports from the National HIV/AIDS Strategy African American makes up the biggest part of the HIV cases across many infected groups. These groups include heterosexuals, homosexuals, women, infants and drug users. Before we embark in the journey of fighting the epidemic in the community, we need to ask ourselves why members of the black community are disproportionately infected by the virus and how do they view the disease. According to you members of the panel, what do you think is the reason behind this disproportionate infection of blacks? I would also like you the members of the panel to figure out question that demands our attention is to try and figure out strategies being taken to mitigate the number of cases being highlighted in clinics and other health institutions across the country. As facilitators what do you think are the necessary strategies needed to be undertaken to control the spread? First and foremost, I would like to begin the discussion by looking at the first cases of the disease among the blacks. The epidemic first came into the public limelight in early 1980s. At first, the epidemic affected mainly the gay male population and drug users who used intravenous methods to inject drugs into their bodies. In the year 1983, the US Centre for Disease Control and Prevention (CDC) came out with the evidence of the first two cases of HIV in women. The two ladies acquired the virus through sexual intercourse with a drug user who used intravenous method to inject the drugs into his body. One of the ladies was of a Latin origin while her counterpart was a black. Since then, the disease started spreading at a high rate among the members of the black community. Women especially, were affected and five years later, the blacks accounted for 50 percent of all the AIDS cases in America. Im afraid to say that currently, sixty percent of women infected with the virus come from the black community (http://www.avert.org/hiv-african-americans.htm). Earlier on, a bigger problem was the reflection of the epidemic by the American media as a disease typical to white gay men. The blacks were provided with few reasons to believe that the disease could also affect them, despite the large portion of the early cases in bisexual and gay community coming from the black men. From the outset, black American heterosexual children and adults were mainly infected by white heterosexuals. From your perspective, do you blacks are at a higher risk than the whites? Im delighted to inform you that the first group to confront the epidemic through the enlightenment of the members of the black community was the San Franciscan Gay community or Black and White Men Together (BWMT). This movement was significant not only for counting Reggie Williams as one of its followers, but also gave rise to an AIDS organization. I personally would like to salute Williams as one of the first gay black activist who worked for many years to deal with deaths and enlightened homosexual members of the black community. Do you think Williams contribution to addressing the disease had significant impacts on the fight against the disease? The lobby became successful and ultimately led to provision of first ever donation by CDC to prevent the spread of the disease among the black gay community in the year 1998. The concern of the AIDS epidemic among the blacks in 1980s and 1990s was also raised by various highly influential members of the community who were infected with the disease or lost a friend or family members through the diseased. My salutation also goes to Max Robinson, the first black American news anchor. Max openly admitted that he was positive just before he died in 1988. Later on Arthur Ashe died of the same ailment in 1993 with rapper Eazy-E beaming another victim in 1995. May be the most influential AIDS victim of black origin who is still alive today is the basket ball player Ervin Johnson. He admitted that he was positive in 199. His assertion that any one can contract the disease showed a significant understanding that the AIDS epidemic was not just a disease typical to gays. Other individuals who have contributed in raising the profile in the black community include Jesse Jackson who became another famous black man to join other well known blacks in addressing the epidemic. The main risk factor among the blacks is sexual transmission. Having unprotected sex is the major likely cause of the disease. 43 % of the blacks living with the disease got the virus through male to male sexual intercourse. A research conducted showed that national HIV/AIDS policy showed that half of the black gay males and bisexuals in five well known cities in United States of America being HIV positive. A major study undertaken in 21 cities concluded that almost 1/3 of the black MSM had the AIDS virus. Among this category, the youth are mainly affected. In 2006, many black people in America who had sex with other men were infected with the disease. Also, the disease among this group has increased rapidly. Since 2001 and 2006, yearly HIV diagnoses among the African American MSM aged 13 and 24 went up by 93 % compared to twelve percent among the blacks of all ages. How many of you members of the panel agree with me that sexual intercourse is the leading cause of high rate of spread of the epidemic among the blacks? Many theories have been however proposed regarding the vulnerability of the young black men to the disease through the activities of homosexuality, but none is actually decisive. One theory is the high prevalence of the disease among the many of the members of the community. The risk is enhanced in young men who partner with their older male counterparts since older MSM appear to have had a lot of sexual exposure and increasing the risk of contracting the disease. Young African American MSM is also less likely to be informed about their status. This translates into less likelihood for them to take the necessary steps to stop the transmission of the disease. However, other studies have shown that young black take part in risky affairs to a greater degree than young Latin or White males. Also, black women are mainly disproportionately exposed to the disease, with the likely transmission means being heterosexual sexual practices. Eighty five percent of the black women living with HIV virus were exposed to the virus by through this means and make up nearly 50 % of the countrys female population with the disease. Back men living with the virus makes up 22% and were infected through heterosexual means. More than 2/3 of infected men were exposed in this manner to the disease (.http://www.avert.org/hiv-african-americans.htm). There are a lot of economic as well as social factors that come as a result of high levels of sexual HIV infections in the black community. However, higher phases of STDs in this group are also shaped by economic and social factors hence facilitating sexual transmission of the virus. The black Americans have eight times the number the level of Chlamydia, and eighteen times the level of gonorrhea compared to Whites. An evaluation by United States Centre for Disease and Prevention (CDC) discovered that nearly half (48%) of black females and about forty percent of African American men got infected by genital herpes in the country compared to 21% of females and 11.5%of men generally. Can anyone of you tell me the possible ways of reducing poverty in our society? Drug use is one of the most likely causes of AIDS epidemic among the members of the black community. In the year 2008, use of drugs was found to contribute a significant portion of all AIDS diagnoses among the blacks. Many black men and women living with the disease were infected through drug injection compared to those of any other race or ethnic group. Blacks injecting drugs have a likelihood of acquiring the in a higher rate and do not live longer after the diagnosis. Poverty also is another main factor that leads to infection of the virus among the black Americans. Poverty forces youths to drop out of school, stopping them from getting good jobs and good employment. Poverty also makes youths to lose a sense of value or self worth and attracted to illegal or socially ill habits that can expose them to the disease. Poverty symptoms also influence sexual patterns that enhance the spread of the disease. There is therefore need to pay a lot of attention to both economic and social perspectives in which the disease thrive. One person who has initiated such an idea is the current president Barack Obama. The president in his presidential crusade literature promised to tackle the poverty scourge where the victims of the disease proliferate. It is a fact that about  ¼ of the black American families lives in deplorable conditions, with a higher poverty rate for both single male headed and female headed homes making up to 30 and 40 percent respectively. A focus group that involved the blacks living in North Carolina showed that there is a connection between participants social environment and sexual connections within the community. These factors also included institutional stigmatization that lead to lack of employment possibilities and lack of capacity to obtain mortgage, lack of recreation and high imprisonment rates. Has any one of you experienced any form of stigma in the work place? The common believe among the blacks is that the government is not doing its mandate to address the need of protecting them from the epidemic. By estimation, half of the CDC budget is aimed at fighting the spread of the disease among the blacks. It is debated that directing the whole CDCs budget to the epidemic in the black community is not enough. What needs to be improved therefore is the size of the budget itself. For the financial year 2009, $ 1.6 billion was required to prevent the spread of the virus. This reflected a far excess budget than $753 million allocated for the year 2008 (.http://www.avert.org/hiv-african-americans.htm). Finally, ladies and gentle men, I would like to conclude my speech by saying that any sustained and effective attempt to tackle AIDS in United States of America should have positive results for the African American citizens as they make up such a large percentage of the overall infections. The CDCs consideration of and study of entrenched social aspects, like poverty which are the main contributors to the current HIV infection rates, is positive stride and should be seen in all concrete acts taken to alter the trend of HIV infection in the African American community.

Vote for Senator John Kerry :: Voting Election President Essays

Vote for Senator John Kerry With this being an election year, the political speeches are to a max. All of the political candidates are using speeches and commercials to try and persuade American to put their trust in them by voting for them and not their opponent. Senator John Kerry has been using the rhetorical appeals in all of the speeches he has been giving, ever since the primary. At the 2004 National Democratic Convention, Kerry spoke with such passion, talked about his reputation, and gave proof to what he was speaking about. Kerry gave a plan for the country, a plan of what will happen if he is elected the President. He spoke of things that went on during the past four years that should have not happened, or should have been handled differently. Kerry sold himself to the country in order to get the votes that are needed in the up coming election on November 2. With the speech Senator John Kerry gave at the 2004 National Democratic Convention, he knew who is audience and knew how to appeal to them. His audience was the citizens of the United States of America, and not just the Democrats. Kerry assumed that the audience wanted a change from the way the current president is running the country. Kerry used the assumptions throughout his speech, though they are not just about the President, he also uses them about just how things are being ran in the country, talked about how there needs to be a change. â€Å"My fellow Americans: we are here tonight united in one simple purpose: to make America stronger at home and respected in world.† The main point of the speech was laid out in the very first line. Though the speech had a few sub points such as: â€Å"elections are about choices,† â€Å"America can do better,† and â€Å"help is on the way.† With these points, he was selling himself, telling the country what can happen if they would vote for him. In order for Kerry to get his points across to the audience, the flow of his speech was very important.

How far can Shakespeare’s presentation of Lady Macbeth and Macbeth be seen as typical of their gender? Essay

Shakespeare’s plays were written in a period of time, which we relate to people from by calling them ‘Elizabethans’. However ‘Macbeth’ was written in 1606, after the death of Queen Elizabeth I during the kingship of the newly appointed James VI of Scotland (now James I of England). The play was written with the new king in mind and was based around the chronicles of Scotland. Despite this, Shakespeare still changed details within the chronicles, for instance, Banquo within the real story was actually guilty, but being an ancestor of King James, within the play he made him into an innocent character. Religion although not being mentioned much in ‘Macbeth’, the play still relates to evil and spirits which Lady Macbeth also relates to within the play. During this period of time women would be persecuted for this so in a way she goes against all aspects of the typical women. Within the time it was written James I believed of ‘the divine rights of kings’, this basically states how that of the Gods appoints kings, being in a time of great religion many men would have also thought this. Macbeth however obviously doesn’t as he kills Duncan to become the king. It is debatable how Macbeth and Lady Macbeth can be seen as typical of their gender as they change so much within the play. During the play they seem to swap roles as one becomes strong the other becomes week. Macbeth is first heard of by ‘the captain’, he reports to Duncan of how he ‘bravely’ rips Macdonwald open from the navel to jaw. However by the end of the play no-one has a good word to say about him, changes like this occur many times within the play as during this period from a ‘hero’ to a ‘butcher’, Macbeths manly hood goes the opposite way from being ‘scared’ to taking everything in his own hands. Lady Macbeth on the other hand seems to go the complete opposite way to Macbeth altogether, she starts the play as a commanding, strong and in charge women whereas by the end of the play she is in so much self guilt that we here that she takes her own life as the her past sins are to much to take. The first major talking point towards the two’s gender issues comes prior to the murder of king Duncan. When Macbeth first thinks about the murder (Act1 Scene3 Lines 134-42) he states how â€Å"whose horrid image doth unfix my hair,/And make my seated heart knock at my ribs† basically meaning he is terrified of what he is thinking of but then says how fantastical it would be. Apart from this thought I don’t believe he has the ‘guts’ to commit the murder and just the thought of killing â€Å"shakes his single state of man† until Lady Macbeth steps in. She takes full control of the situation and at times seems more of the man than Macbeth. Lady Macbeth uses the fact that she sees Macbeth as frail and ‘petty’ and challenges this manhood of his. In an attempt to convince him to kill the King (Act1 Scene 7) she challenges him by calling him a â€Å"coward†.

Pow 12 Imp 1

1. To find my conclusions I had to think about each part of the problem. When you know that one thing means you go on to the next part. When you figure out what that means you have to see how the two statements are related. If they are related then you can deduce a conclusion that makes sense. 2. Here are my conclusions for the 6 problems on page 7. 1. a. No medicine is nice b. Senna is a medicine Here I deduced that Senna is not a nice medicine. I think this because the first statement says that â€Å"no medicine is nice. † That tells me that all medicines are not nice. The second statement says â€Å"Senna is a medicine†. That statement is straight forward. When you put them together you can decide that Senna is a medicine and medicines are not nice. So Senna is not nice. 2. a. All shillings are round b. These coins are round Here I decided that no now conclusions can be drawn. The first statement says â€Å"All shillings are round. † That statement is clear. The second statement says â€Å"These coins are round. † This tells you the coin they have are round. When you put these statements together you can see some flaws. They say these coins but you don’t know if any of these coins are shillings. They can be other coins that are round. So you cannot deduce anything. These coins are 3. a. Some pigs are wild b. All pigs are fat Here I decided that there are no conclusions that can be made. The first statement tells you that some pigs are wild and the second tells you that all pigs are fat. But when you put these statements together you get wild pigs are fat but you already know that because the second statement says that all pigs are fat. Thus you cannot deduce anything. . a. Prejudiced persons are untrustworthy b. Some unprejudiced persons are disliked Here there are no conclusions that can be made. These statements are just statements are just statements and you cannot deduce anything from them. If you combine these statements you get prejudice persons are untrustworthy and some are disliked. 5. a. Babies are illogical b. Nobody who is despised can manage a crocodile c. Illogical persons are d espised Here I deduce that Babies cannot manage a crocodile. The first statement says that Babies are illogical. The third statement says that illogical persons are despised. When you put those statement together you get babies are despised. Then you have to look at the second statement. Nobody who is despised can manage a crocodile. So when you put those statements together you get babies cannot manage a crocodile. 6. a. No birds, except ostriches, are 9 feet tall b. There are no birds in the aviary that belong to anyone but me c. No ostrich lives on mince pies d. I have no birds less that 9 feet tall. Here I deduced that the birds in the aviary are ostriches and they do not eat mince pies.. To deduce this I combined the third and fourth statements. Together it says that no birds less than 9 feet tall are in the aviary. Then when you combine that statement with the fourth statement you deduce that the birds in the aviary are ostriches. And when you conclude the third statement you get a final statement that says the birds in the aviary are ostriches and they do not eat mince pies. Part Two Valid Conclusion: People with hats are untrustworthy Untrustworthy people are dangerous. Invalid Conclusion: Some Golden Retrievers are gold These dogs are gold 3. This POW has to do with mathematics because it is all about logic. In math without logic you would less successful then if you do have logic. If something does not seem right to you or is confusing you are using logic to realize that something is wrong and will use it to solve it. Without logic you wouldn’t know when something is right or wrong. 4. This POW was fairly simple. But some of the problems required you to think more than others. But if you think it out in steps you will be able to solve them easily. I believe that I did well and thought out each problem as well as I can.