Tuesday, May 19, 2020

Ozraptor - Facts and Figures

Name: Ozraptor (Greek for lizard from Oz): pronounced OZ-rap-tore Habitat: Woodlands of Australia Historical Period: Middle Jurassic (175 million years ago) Size and Weight: About nine feet long and 100 pounds Diet: Meat Distinguishing Characteristics: Moderate size; bipedal posture About Ozraptor Sometimes, a single leg bone can be enough to shed light on a creature that lived 175 million years ago. Thats the case with the Australian Ozraptor, the partial tibia of which was first identified as belonging to a Jurassic turtle, and then reassigned to a new (and relatively early) genus of theropod (meat-eating dinosaur) closely related to the South American Abelisaurus. Until more fossil specimens are identified, though, thats all we may ever know about this distinctively named dinosaur--and you should know that many experts are extremely skeptical about the existence of various dinosaur families, such as tyrannosaurs and ornithomimids (bird mimics), in the lands Down Under. One thing you we can definitely say about Ozraptor is that it was not technically a raptor, the family of dinosaurs typified by the North American Deinonychus and the central Asian Velociraptor (somewhat confusingly, paleontologists love to attach the raptor root to non-raptor dinosaurs, such as Gigantoraptor and Megaraptor). Raptors were a distinctive family of theropods that lived during the middle to late Cretaceous period, and were characterized, among other things, by their presumed coats of feathers and single, oversized, curving claws on each of their hind feet--thus ruling out the middle Jurassic Ozraptor, whatever type of dinosaur it turns out to be!

Wednesday, May 6, 2020

Outline Of A Business Plan - 1617 Words

Appendices Appendix A†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 8 Appendix B†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 9 Appendix C†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 10 Appendix D†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 11 Appendix E†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 12 Appendix F†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page 13 1. Executive Summary The purpose of this business plan is to delineate my business idea and transfigure it into a successful and distinguished scrapbooking company. After searching the internet and social media, I have not come across a reputable company that will offer the same services as Happy Scrappy. Most companies will create photo books or send readymade scrap books in which customers will have to add in photos themselves. Although these companies sound similar Happy Scrappy allows customers to candidly create the scrapbook from start to finish. After comprehensive research in to the scrapbooking market, I have discovered a gap which can be undoubtedly accommodated for by Happy Scrappy. We specialise in a variety of uniquely hand crafted scrapbooks which are personalised by the customer using their own photos, and themes or colours. The business will have a range of suggested template designs however, the customer will have the ability to change or create a whole new design using the interactive website. 2. Company Description Happy Scrappy is a Handmade Personalised Scrapbook company. We will operate through an interactive website which will be one of the fundamental functions of the businessShow MoreRelatedAn Outline Of A Business Plan Essay2049 Words   |  9 PagesThat is a business plan? A business plan is a road map for a team or business and it can be used, as an eternal tool for potential customers and partners. The business plan should describe in details the entire business venture, technology behind it, the size of the target market, customers, competition, business model, team, financial needs and exit strategy. 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Financial Accounting for Social & Behavioural- myassignmenthelp

Question: Discuss about theFinancial Accounting for Social Behavioural Research. Answer: The financial information about the investment companys holdings that would be most relevant is the market value of the shares that it buys, holds or sells in order to gain revenue. A particular share has an issue price and the price at which it is being traded in the market that is the market price. The market price of the different shares that the enterprise currently holds indicates the profitability of the enterprise. The difference between the issue price of the shares and the market price is the point where the revenue generation. Therefore, the balance sheet of the company must be reviewed and checked in order assess the financial performance of the company which will indicate the estimated return on the investment done (Points, 2013). The concept of recognition in the conceptual framework refers to the inclusion of a particular financial transaction in the financial statements based upon certain norms of inclusion. For instance, a financial statement prepared on the basis of accrual accounting will recognize the revenue at the point when it is realized, irrespective of the fact as to when the particulars of that transaction that is the cash in regards to the revenue is received by business. On the other hand, financial statements prepared on the basis of cash accounting recognize a particular revenue or expenditure at the point when cash in real is expended or received by business in relation to that particular transaction. The concept of recognition would very well apply while checking the financial performance of the company as it would matter as to how the enterprise has recognized the revenue from dividends received and investment securities. The issue presented in the case is that the directors of an Australian company have prepared the financial reports under the Corporations Act and have declared that the application of the requirements of AASB 136 regarding the impairment of assets would not provide a fair presentation as because the resulting impairment loss of $80,000 is temporary in nature. Now the particular recommendation in case of such a situation is that the company should recognize the impairment loss in the income statement of the entity. However, the reversal of such an impairment loss can be reported in the disclosure of the income statement as stated in section 82 of the AASB 101. The impairment loss must be recorded and recognized. This is because the omission of such a loss may hamper the true and fair view, represented by the financial statements of the company (Hodgson Russell, 2014). The issue presented in the question is that the change in the accounting policies should mandatorily, be disclosed in the financial statements. As mentioned in the AASB 108, a change in accounting policy should only be adopted when the account balances in the financial statements provide a much more relevant and reliable financial information in regards to the entitys financial position or financial performance. The approach that should be adopted by the company in changing its accounting policy is a retrospective approach or precisely the retrospective application. This is because as stated in section 19 of AASB 108 when an entity proposes the change in an accounting policy upon the initial application of an Australian Accounting Standard, that lists no inclusion of the specific transitional provisions, that may be applicable to that change, then the retrospective application for the change in the accounting policy should be utilized. Now, in relation to the case provided in the question, the managers feel the need to change the accounting policy as they reckon that such is a much more appropriate accounting treatment. Therefore, it can be understood that the respective accounting policy will be covered under the retrospective approach. As revealed in the case study the loss of financial data due to the computers getting affected by virus make it impracticable to determine the period specific effects that the change in the accounting policy will have on the assets and liabilities. Therefore, the new accounting policy shall be applied to the carrying amounts of the assets and liabilities (Carrol Laing, 2016). Now, in case of disclosures as the management of the company will have to be report the change in the accounting policy and the reasons that led to the decision making regarding the respective change in the accounting policy along with a detailed description of the areas where such a change has been applied. However, it should be noted that financial statements of subsequent periods should not have to repeat these disclosures (Loughran McDonald, 2014). Name of the company: AGL Energy Limited Current share price of the company: $24.990 Web link to the annual report of the company: https://www.agl.com.au/-/media/AGL/About-AGL/Documents/Investor-Centre/160828_AR_1587084.pdf?la=enhash=D41A3F2721F7C6978BB627E91339A8A13986DFAD References Carrol, A., Laing, G. (2016). Manipulation of earnings through correction of prior period errors (AASB108): An empirical test. e-Journal of Social Behavioural Research in Business, 7(1), 16. Hodgson, A., Russell, M. (2014). Comprehending comprehensive income. Australian Accounting Review, 24(2), 100-110. Loughran, T., McDonald, B. (2014). Measuring readability in financial disclosures. The Journal of Finance, 69(4), 1643-1671. Points, K. L. (2013). Financial Statement Analysis.