A Study Of Mental Disorders Among The Homeless - 996 Words

According to a study of Mental Disorders among the Homeless, there are around 740,000 individual’s homeless in the United States alone at any given night. Homelessness is everywhere, yet it is unseen. And yet at the same time American’s everywhere often take what they have for granted, especially the roof over their heads. Anna Quindlen discusses these issues in her article â€Å"Homeless†. She writes about a woman she met at a bus terminal one day. The woman‘s bag and raincoat were covered in grime, her name was Ann, and she was homeless. Suddenly, it is then when Quindlen writes that to her, the world’s worse problem is how many people are living without homes. She often emphasizes throughout her essay how home is more than just a simply a house- it’s a place woven with memories, a place of certainty. â€Å"That is everything†, she writes. Quindlen also goes on to write that our home is something we’ve been taking for granted i n recent days, and stresses that the homeless should be viewed as a collection of individuals with no homes, instead of blemish on society. I agree with Quindlen. Society often view the homeless as a collection of â€Å"crazy† people who are there of their own mistakes. Instead of shaming those who are forced to live on the streets, we should be trying to better understand why these people are homeless. Almost all of us in some way can more than likely relate to Quindlens article. 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Homelessness affects every one in 30 children in the U.S, which is a major increase in recent years. 2.4 million children were affected by homelessnessRead MoreHealth Disparities Among Homeless Women And Their Children1015 Words   |  5 Pages Health Disparities Among Homeless Women and Their Children Geraldine Barron Denver School of Nursing Cohort C â€Æ' Health Disparities Among Homeless Women and Their Children Health care disparities is known for its vulnerability among low income and minority status populations. Of most concern are the vulnerable population subgroups known by the harsh environments in which they live, their endangered and unhealthy life styles and the illnesses and injuries that afflict them. â€Å"These subpopulationsRead MoreThe Problem Of Homeless People1280 Words   |  6 PagesWhen thinking of homeless people, one would probably think of a bum who is an addict or alcoholic. Homelessness affects a variety of people. Homelessness as an issue in today s society is largely ignored. The problem of homelessness is barely noticed. The growing population of homeless people is shown that more people are still suffering financial problems and struggling in maintaining their life basis. Many families and children have experienced trauma prior to becoming homeless. Parents are losing

Numbermatching.com business strategy Free Essays

Advertising is an impersonal selling and communication method which makes use of various types of media to reach the target public in short time. Advertising aims at gaining exposure, creating awareness, changing attitudes of target customers in favor of sponsors product and services and also at effecting sales and improving corporate image. Media Selection for No. We will write a custom essay sample on Numbermatching.com business strategy or any similar topic only for you Order Now 1 match Media planning includes decisions relating to which media should be used and when and how often should advertisements be placed in the selected media. The basic purpose of media planning is to optimize the communication reach to the relevant audience within the available budget. Effective and efficient adverting rests on decisions based on collecting data from appropriate internal and external sources. a)  Ã‚  Ã‚  Ã‚  Ã‚   Press (including all types of newspapers and magazines): wider circulation, limited life, good for mass communication and reminder message. b)  Ã‚  Ã‚  Ã‚  Ã‚   Direct Mail: Restricted circulation, flexible usage, private in nature, high impact. c)  Ã‚  Ã‚  Ã‚  Ã‚   Outdoor (including hoardings, posters, neon signs): local circulation, durable, reminder media. d)  Ã‚  Ã‚  Ã‚   Radio: Wide reach, cuts through illiteracy barriers, quick reminder messages possible. e)  Ã‚  Ã‚  Ã‚  Ã‚   Television: Combines both Audio and Visual, limited reach, high degree of viewers involvement, suitable for product demonstration. f)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Miscellaneous (such as exhibition/fairs): Local reach, good product demonstration, impactful response. Promotion: It is through Budget, theme, media, timing. If major resources are to be committed, plan for measurement of promotional effectiveness should be include feedback from the market place, marketing research. Like products and prices, customization of advertising and promotion are very much possible in cyber marketing. Besides customization, the customer is contacted when he is giving full attention to the website. In fact, when a customer views any site he has done so after deliberate and conscious effort and choice. This increases his commitment to the message that he is viewing on the internet. It generates a hierarchy of impacts like creation of awareness, interest, desire and action on the consumer. Internet has been found to be amenable to finer tuning for most of these impacts. As a result, it is possible to better transport the customer from one level of impact to the next higher one and do so more quickly. The combination of this factor with the feature of individualization makes the output very powerful. Direct Marketing All corporate marketing activities have to be necessarily carried out in such a way that they lead to generation of surplus funds. Market segmentation helps in optimising the marketing mix for a segment. The output of a segmentation analysis is a profile of customer target group focusing on details that will best help to develop product, promotional, pricing and distribution strategies. The set of benefits sought to build the configuration of benefits sought and then select benefits in our offering that will constitute a critical advantage to act as the buying inducement. Segmentation of a market is not an arbitrary process, but neither is there a unique set of segments to be discovered. The two approaches, top down and bottom up (logical division and offering) which are used for breaking up. Public Relations measuring the degree of success of a public relations campaign or improving the response of personnel in numbermatch.com Measuring performance against standards Measurement of performance against standards should ideally be a forward-looking or on proactive basis with a view to detecting deviations in advance of their occurrences, and should be avoided by appropriate corrective action ‘in advance’. The project manger can often predict probable perceive much ahead of schedule, it should be uncovered as early as possible. References Philip Kotler (2002), 11th ed., â€Å"Marketing Management†, PHI-New Delhi How to cite Numbermatching.com business strategy, Essay examples

Financial Accounting Fair Value

Question: Discuss about theFinancial Accountingfor Fair Value. Answer: Evaluation of Issues in the Context of AASB/ IASB Measurement of financial information for preparation and presentation of the annual report should be done as per the principles of accounting standard AASB 13 on fair value measurement. The standard requires the organizations to follow the fair value method for recognizing the business transactions with respect to assets and liabilities. As per AASB 13, fair value is the value of asset or liability available as per the current market situation at the recording date (Bond, Govendir Wells, 2016). In order to measure the fair value of the financial components the organizations need to consider the principal market or most beneficial prevailing market. On the contrary, IASB presents the conceptual framework for recognizing the financial information for reflecting the relevant, justified and avoidance of unnecessary changes. However, organizations experience several issues in following the accounting measurement as per fair value method AASB 13. One of the major issues in adopting the fa ir value method to measure the value of asset and liabilities is pre- empting price values. Since the fair value is generally available for the assets at the time of sale or disposal, it is difficult to evaluate the price at the time of acquiring the same (Zhou, Birt Rankin, 2015). In case of Westfield Corporation, the value of plant and equipment recognized in the year 2016 according as per the written down value of the assets determined in the previous year amounted to US$34.8 million. According to the financial information, plant and equipment is considered as non-financial fixed asset that is required to be recorded at fair value. Besides, it is difficult to determine the accurate and reliable value of the non- financial assets if the fair value method is being followed (Zhuang, 2016). Another issue on measuring the financial information as per the requirements of AASB/ IASB is the use of appropriate model for the tangible and intangible asset. Since there is lack in clear information on market assumptions for measuring the fair value it is difficult to use the appropriate model for each of the non- current assets. For instance, in case of investment, derivative assets and receivables it is easy to measure the fair value as per AASB but for the purpose of G oodwill, plant, machinery and equipments it is difficult to acquire the reliable value as per prevailing market price (Magnan, Menini Parbonetti, 2015). Since the AASB and IASB are not parallel with other accounting frameworks like FASB of USA, it is difficult to recognize and disclose the financial information for the purpose of preparation of annual reports. In case of Westfield Corporation, the accounting report reflects the value of assets and liabilities as per the required accounting policies but it is difficult to measure all types of accounting elements using the same accounting models (Goh et al., 2015). Observing the annual report of the company, it has been determined that the management used other standards as exception to determine the appropriate value of financial sources. Another important issue on adopting the fair value method is the appropriate selection of market to avail the correct prevailing price of the assets or liabilities. Westfields prevailing non- current assets comprises of investment properties, equity investments, property investments, derivative assets, plants and equipments that require different acc ounting methods. Therefore following the fair value method for each of the assets is not feasible due to transaction cost, initial measurement value and selection of appropriate market (Mller, Riedl Sellhorn, 2015). In addition to this, adoption of fair value method for recognition of financial information creates issues in the process of auditing. Adoption of fair value method requires critical evaluation of appropriate market, and relative prevailing price for exit value. Therefore, it is difficult in the process of audit to verify the correctness and reasonableness for the measurement of business assets and liabilities (Chauvey et al., 2015). The process involves time consuming, increased cost to carry the audit procedures and to ascertain the actual and reliable evidences to measure the correctness of the accounting reports of the organizations. In the annual report of Westfield Corporation, it has been noticed that the assets and liabilities had been recording as per the ASSB requirements and principles. However, there is certain information that required different accounting standard as an exemption to determine the accurate and comparable values. Therefore, in the process of audit it is d ifficult to analyze the reasonable evidence for verification of the correctness of the adopted methods in the financial reports of the organizations. Hence, it can be said that adoption of fair value method as per AASB 13 and IASB reflects several issues on accuracy and reliability of the valuation of business assets and liabilities (Dagiliene, 2015). Relationship Between the Measurement Employed and Provision of Decision Useful Information It is important to follow requisite accounting policies for preparing and presenting the annual reports to reflect the true and fair view to the stakeholders. Accounting reports are prepared to determine and measure the financial performance of the organizations for accounting years that helps in undertaking significant business decisions. Apart from that, it also helps in taking investment decisions for the business organization as well as for the investors (Martnezà ¢Ã¢â€š ¬Ã‚ Ferrero, Garciaà ¢Ã¢â€š ¬Ã‚ Sanchez Cuadradoà ¢Ã¢â€š ¬Ã‚ Ballesteros, 2015). Assets and liabilities of the organizations represent the financial position therefore it is important to measure the values with appropriate methods that disclose the reliable and accurate results. The annual report of Westfield Corporation is prepared by adopting the principles of AASB and IASB for recognition of costs and expenses as well as assets and liabilities. Additionally, it is essential to present the necessary disc losure about the accounting methods used by the organization, disclosure of change in accounting methods, sources and effect in value (Chen, Miao Shevlin, 2015). Annual report of the organization represents significant information in earning capacity, rate of return at par to the expectations of the investors, dividend payment ratios and ability to meet the liabilities and obligations. Therefore, it is the responsibility of the management to adopt the appropriate methods to reflect the reliable information to the users of the annual report. In case of Westfield Corporation, the management adopted the fair value method to record the value of plant and equipment as per AASB, which would reflect the companys current value of sources available to finance the liabilities (Demerjian, Donovan Larson, 2016). For instance value of total assets if compared and measured with the relative terms, the resulted ratios reflects the efficiency of the company to employ its sources of funds. Considering the recent annual report of Westfield Corporation, asset turnover ratio is 0.05 that presents the efficiency of the company to manage its asset resources in ge nerating the revenue for business. As per the standard rates higher asset turnover measures the higher efficiency of the company to generate sales by using its fixed asset sources (Bratten, Causholli Myers, 2015). Other important information that the accurate and reliable accounting information discloses is the debt to total asset ratio of the company. It represents the percentage of the organizations asset being used to finance the debt component and determines the business risk. It is measured by using total liabilities and total debts of the organization in a financial year representing maximum fund for acquisition of asset is by using the debts if the ratio is greater than one (Mller, Riedl Sellhorn, 2015). However, if the ratio appears to be lower i.e. less than one then it represents the fund used to acquire the assets are from equity capital. Westfield Corporations debt assets ratio in the current financial statement reflects 0.75 that is less than 1.00 as per the standard ratios in the industry. It explains that the Westfields assets are mostly funded by the equity component rather than debt component (Bond, Govendir Wells, 2016). Accordingly it is essential to measure the elements of financial information by following the fundamental accounting principles that represents the reliable, accurate and useful information to the stakeholders. Revenues of the organization should be recorded on prudence basis and only if there is satisfaction in performance obligation (Magnan, Menini Parbonetti, 2015). Further, in case of production costs and other business expenses the accounting method should be on accrual basis that enables a company to reflect true and fair view of the business performance. In case of assets and liabilities organizations are required to follow the measurement using fair value method as per AASB 13 to present the prevailing market realizable value. Westfields assets and liabilities have been recorded by following the principles of AASB/ IASB yet there are certain issues that the management has to consider. Fair valuation of business and financial information helps in taking the investment decisio n, capital retention, payment to shareholders, business expansion or product diversification decisions (Dagiliene, 2015). Besides it provides useful information to the investors for the purpose of investment in securities of the company. Therefore it is important to maintain the employed measurement of accounting policies along with the provision of useful information in the annual report for making correct decisions. Reference List Bond, D., Govendir, B., Wells, P. (2016). An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance. Bratten, B., Causholli, M., Myers, L. A. (2015). Fair value accounting, auditor specialization, and earnings management: Evidence from the banking industry.Auditor Specialization, and Earnings Management: Evidence from the Banking Industry (May 2015). Chauvey, J. N., Giordano-Spring, S., Cho, C. H., Patten, D. M. (2015). The normativity and legitimacy of CSR disclosure: Evidence from France.Journal of Business Ethics,130(4), 789-803. Chen, S., Miao, B., Shevlin, T. (2015). A new measure of disclosure quality: The level of disaggregation of accounting data in annual reports.Journal of Accounting Research,53(5), 1017-1054. Dagiliene, L. (2015). The research of corporate social responsibility disclosures in annual reports.Engineering Economics,21(2). Demerjian, P. R., Donovan, J., Larson, C. R. (2016). Fair value accounting and debt contracting: Evidence from adoption of SFAS 159.Journal of Accounting Research. Goh, B. W., Li, D., Ng, J., Yong, K. O. (2015). Market pricing of banks fair value assets reported under SFAS 157 since the 2008 financial crisis.Journal of Accounting and Public Policy,34(2), 129-145. Magnan, M., Menini, A., Parbonetti, A. (2015). Fair value accounting: information or confusion for financial markets?.Review of Accounting Studies,20(1), 559-591. Martnezà ¢Ã¢â€š ¬Ã‚ Ferrero, J., Garciaà ¢Ã¢â€š ¬Ã‚ Sanchez, I. M., Cuadradoà ¢Ã¢â€š ¬Ã‚ Ballesteros, B. (2015). Effect of financial reporting quality on sustainability information disclosure.Corporate Social Responsibility and Environmental Management,22(1), 45-64. Mller, M. A., Riedl, E. J., Sellhorn, T. (2015). Recognition versus disclosure of fair values.The Accounting Review,90(6), 2411-2447. Zhou, T., Birt, J., Rankin, M. (2015). The value relevance of exploration and evaluation expenditures.Accounting Research Journal,28(3), 228-250. Zhuang, Z. (2016). Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), 289-294.