You Suck: A Love Story Chapter 16~17

Part Sixteen Being the Chronicles of Abby Normal: Totally Fucked Servant of the Vampyre Flood OMFG-WOOT! I have fizzled, left my obligation fixed, as so much canine crap on the gloaming walkway of the disaster that is my life. Indeed, even as I stay here at the Metreon Starbucks, composing this, the foam slaves appear to move like silver-looked at zombies and my nonfat, soy Amaretto Mochaccino has gone as unpleasant as snake bile. (Which resembles the bitterest bile you can get.) If there was definitely not an absolutely hot person two tables away, acting as he doesn't see me, I would sob †yet genuine tears make your mascara run, so I'm remaining nippy in my depression. Your misfortune, adorable person, for I have been picked. Endure, bitch! I needed to leave Lord Flood to his own gadgets the previous evening, yet before I left, I admitted my undying adoration for him. I am a sad hose monster. All I needed to do was bid farewell, yet no, I just woofed it out. It resembles he has this control over me †like I have a dietary problem and he's a bundle of Oreo Double Stuff treats. (I don't have a dietary problem, I'm simply thin on the grounds that I appreciate eating mass amounts and afterward yakking it back up. It is anything but a self-perception issue. I think my framework has for a long while been itching to live on a fluid eating routine, and until I'm brought into my Dark Lord's caring grasp, at that point it's Starbucks for me.) I have been attempting to call my Dark Lord and the Countess the entire day on their phones, yet I continued getting voice message. Indeed, duh †they're vampires. They won't be picking up the telephone. I'm such a tard here and there. So I went to the old space early today, in truth even before day break. I ought to be, as, made a Bronte sister for thinking of a story to escape the house that early, however I needed to converse with the ace before his sleep. Thing was, the alarming alcoholic person and his gigantic feline were gone, however so were my lord and the Countess. Everything had been moved aside from the sculpture of the turtle and the Countess. So I turned out, set out toward the new space I leased, when I spotted two cops sitting in a POS earthy colored vehicle. I realized they were vampyre trackers immediately. It must be the ace's dim forces coming off on me. There was a huge gay cop and a sharp-colored Hispano-cop. So I resembled, â€Å"Could you folks look any increasingly like cops?† Also, they resembled, â€Å"Move along, little lady.† So I had to call attention to them that they were not the supervisor of me and afterward I continued to mortify them by verbally bitch-slapping them until they cried. What is it about the crusties? Their psyches work so gradually that you need to, similar to, brief them to stand up so you can slap them again until they black out like the little wuss-sacks that they are. I never need to be dry. Furthermore, I won't be, on the grounds that my Lord will carry me into the crease and I will follow the night forever, my excellence always protected all things considered, with the exception of I'd like a little greater boobs. Anyway, I meandered around on Market Street and up in Union Square to give the cops sufficient opportunity to lurk off to lick their injuries, at that point I came back to the ace's road to check the new space. This time there was this Asian person sitting over the road in a Honda, looking all Manga-cool, yet clearly he was watching the space entryway. He didn't resemble a cop, however he was unquestionably viewing, so I halted and professed to watch the stone carvers work who have the space under the ace's old space. They are these two hard biker folks, however they do some astonishing poop. They'd left the carport entryway open so I stepped in. They were putting dead chickens on wires and dunking them in silver paint, at that point draping them on sticks by the wires. So I was all, â€Å"What the fuck, biker? What are you doing?† Furthermore, one of them resembled, â€Å"It's nearly the time of the cock.† Furthermore, I was all), â€Å"Don't be gross, you crustacious fuck. You haul that thing out and I'll pepper-shower you until you fry.† (You must be harsh with weenie rear ends †I've been presented to on the transport more than multiple times, so I know.) What's more, he resembled, â€Å"No, it's the time of the cockerel in the Chinese zodiac.† Which I knew, obviously. â€Å"We're making statues,† said the greater biker, who was named Frank. (The other one's name was Monk. He didn't talk a lot, which may clarify the name.) So they gave me how they took genuine dead chickens they purchased in Chinatown, ran wires through them to present them, at that point plunged them in a meager metallic paint, at that point put them in this large tank and appended electric clasps to them. They go some current through the clasps and the current draws in bronze atoms or something to the metallic paint. It resembles moment bronze chicken. I contemplated the sculpture of the Countess upstairs and got a little creeped out. So I'm all, â€Å"You ever do a person?† What's more, they resembled, â€Å"No way, that would not be right. You would be wise to go now, since we're behind and don't you have school and stuff?† So exiting, I saw the Asian person looking at me and I resembled, â€Å"Hey, it's nearly the time of the rooster. Shouldn't you be out looking for one?† He looked extremely anxious, yet he kinda smiled. At that point began his vehicle and drove off, yet he needs me, I can tell, so he'll be back. I trust he needs me. He was so charming †in that Final Fantasy Thirty-Seven way. What I'm stating is, the Sex Fu is solid with this one. So there was no indication of my Dark Lord or the Countess at the new spot. I wonder on the off chance that they have slithered under the earth in some park and fulfilled their unreasonable wants with one another among the worms and the tree roots. Eww! In any case, practically dim. I would be wise to return to the space and sit tight for them. Addendum: The lice cleanser didn't take a shot at my sister. It would appear that we may need to shave her head. I'm going to attempt to convince her to get a pentagram inked on her scalp. I know a person in the Haight who will do it for nothing on the off chance that you obnoxiously misuse him while he's inking. All the more later. Nightfall. Jody got up to torment and the smell of cooking meat. She moved away from the wellspring of the torment and went slamming through the acoustical roof tiles to land in a business sink brimming with dishes and foamy water. A Mexican person was backing over the dish room crossing himself and summoning holy people in Spanish as Jody moved out of the sink and forgot about bubbles her coat and pants. At the point when she contacted the front of her thighs she almost jumped back through the roof the agony was so sharp. â€Å"Mother-screw that-hurts!† she stated, jumping around on one foot, since that will for the most part help all way of torment, paying little heed to where it's situated on the body. Her boot heel clicking against the tiles seemed like a limping flamenco artist. The dishwasher transformed and darted out of the dish room into the bread kitchen. The bread shop. At the point when the alert on her watch had undermined day break she ran down the rear entryway checking entryways as she went, and the just a single she discovered opened drove into the stockroom of a pastry shop. She required a spot to shroud where she'd be undisturbed while she rested, and in spite of the fact that she considered stowing away under a few the fifty-pound sacks of flour, she had no chance to get of knowing whether the cooks would utilize them today. She'd just stirred in a funeral home once previously (when Tommy had solidified her), and finding a hefty necrophiliac mortuary orderly scouring his hands and different bits over her seminaked body while she defrosted had soured her to the entire mortuary experience. No, she needed to discover somewhere increasingly segregated. One of the pastry specialists had been coming into the stockroom, she could hear his voice and footfalls outside the entryway. She searched for some place to cover up, at that point detected the unsanitary acoustic roof tiles suspended previously. She jumped onto the bed of flour, lifted a tile to see that the roof was suspended an entire four feet beneath the auxiliary roof. Favor old structures. She snatched a water pipe, got herself through the roof, jackknifed her advantages and around the funnel, at that point utilized her free hand to pull the roof tile back set up, all in under two seconds. She tuned in as the man moved around underneath her, at that point gathered up one of the huge packs of flour and left the room. That was a decent call. She checked her watch. Not exactly a moment before she'd go out. She spotted four channels running together corresponding to the floor. They were somewhat warm, which was the reason she could see them at all in the murkiness, yet each was two crawls around and propped to the roof each couple of feet. They'd hold her. She mixed over to the channels, wriggled out of her cowhide coat, and put it over the funnels, at that point lay facedown on it. Along these lines, regardless of whether one of her legs sneaked off, it wouldn't pull her off the channels. She was attempting to wedge the toes of her boots into the hole between the funnels when she went out. The issue was that the channels weren't utilized that promptly in the first part of the day. As the structure arose, boiling water started flowing through them, and Jody had been exposed to the warmth throughout the day. Her coat had secured her face and middle, however her thighs had been moderate cooked inside her pants. She gritted her teeth and dashed through the dish room entryway into the back room of the bread shop. So now it's abandoned. Obviously, cooks work in the night and the early morning. At dusk the dishwasher would be the main person still in the structure. She discovered her way to the stockroom, at that point out into the rear entryway. She could see the sections to both of their lofts from the finish of the rear entryway, and luckily, nobody gave off an impression of being viewing from the road. There were lights on in the new space and she advanced toward the entryway, her legs igniting with each progression. She tuned in at the entryway †did what she thought of as â€Å"reaching out.† If she centered she could nearly hear shapes, contingent upon the encompassing commotion. There was somebody in the space †she could hear the heartbeat, mechanical music playing in earphones, the rearranging of a body †a light b

Andrew Jackson :: essays research papers

Andrew Jackson turned into the nation’s seventh president in 1829. He rolled out critical improvements in American governmental issues around then. He was extremely well known with the individuals in view of the way that he was a saint of the War of 1812. He had likewise served in the senate and was an extreme man who had showed the soul of the boondocks. One change Jackson achieved was the consistently expanding intensity of the west. He happened to be the primary president to originate from the west of the Appalachians. Jackson was likewise the beginning of another time of majority rule government in American legislative issues. He didn’t have a place with a gathering yet rather had a lot of well known help.      Jackson supporters were poor and generally new voters. In contrast to different races (other than that of 1824) every single white man were permitted to cast a ballot as opposed to simply white male land owners. The appointment of Jackson in 1828 significantly increased the votes cast from 356,000 of every 1824 to 1.1 million out of 1828. The greater part of those new voters gave their votes to the man of the individuals, Jackson. The intensity of the voters was apparent. Jackson had won 178 discretionary votes to Adam’s 83. The political race additionally blended another change; the restoration of the two-party framework. This race gave voters a decision between two up-and-comers with pointedly contrasting perspectives. A resistance had emerged and with it came numerous contentions however the new party would likewise reinforce the majority rule process by mixing banters on key issues and giving two unique perspectives on issues.      Many recently chose authorities chose for office utilized a training called support. Jackson made the training official by excusing in excess of 200 presidential workers and around 2,000 different officeholders. They were supplanted with 2,000 Jacksonian Democrats. The term corruption was before long determined for the support framework under Jackson. The crown jewels or plunder (employments of past deputies and officeholders) were taken from a vanquished adversary. Jackson expressed, with regards to the corruption that any shrewd man could hold an open office. His help for the framework made him mainstream with the regular man.      Jackson didn't support of an overwhelming or controlling government. He felt the national government ought to be the least required as could reasonably be expected. He vetoed numerous demonstrations of congress in his term as president, one being a street from Maysville, Kentucky to Lexington, Kentucky. He felt the state should assemble the street and not the national government.

4 Tips for Writing Effectively, Concisely and Truthfully

4 Tips for Writing Effectively, Concisely and Truthfully On November 20, I was featured in the article English Essay Tips from the Experts, a compilation of writing tips from several experts. These tips are valid for anyone writing any type of letter or essay. Remember them as you compile holiday letters and college application essays in the upcoming weeks! #1: Think First. Write Last. Sometimes when people don’t like writing, the actual problem is that they are having trouble thinking. Frequently I’ll work with a client on an essay the person has been struggling with for weeks. One client this past week, for instance, had been through seven revisions of his law school application essay and still wasn’t satisfied with the result. What he needed was not writing help so much as a conversation with a coach who could focus him on a strategy and theme that worked. He needed help thinking. As soon as he had his new outline, he rewrote the essay, completed two revisions, and finalized the essay in just one week. Erin Brenner, a publishing professional, copyediting professor and editor of copyediting.com, makes the important point that writing is the last step in the writing process. First, the writer must gather and organize information; once those steps are taken, writing can be a breeze. #2: Stick to the Point! Another challenge for writers can be going on tangents or including unnecessary details. Test prep expert Alexis Avila cuts to the chase on this issue with his tip that any “sentence that doesn’t fit under Thesis / Evidence / Transition” can be cut from an essay. Of course, to know whether a sentence fits under Thesis / Evidence / Transition, you need to be clear about what the purpose is of each of your paragraphs! So Tip #1 from Erin Brenner is part and parcel of this one. #3: Active Language Wins Do you ever get the vague feeling that your writing is too wordy but you’re not sure exactly why? I believe the first place to look is at passive vs. active construction (e.g., The car was moving fast down the street vs. The car sped down the street.) Mignon Fogarty, a.k.a. Grammar Girl, points out that the use of “of”â€"especially when it follows a “tion” wordâ€"can give you a clue about what to change. If you wrote something like, “The creation of paper snowflakes took the children hours” you would do well to change it to “The children spent hours creating paper snowflakes.” See the difference? Feel free to use this trick in your holiday writing! #4: Tell the Truth! This tip from meâ€"Brenda Bernstein, The Essay Expertâ€"makes writing a lot easier for anyone who thinks they need to “sound good.” If that’s you, stop it! Instead, tell the truth about your struggles and pain if that’s what you’ve been dealing with. And then tell the truth about your victories. No one is interested in how you’ve always known what you know now; we want to know how you grew. When I get to my clients’ real stories, they inevitably express a sense of relief and gain energy to start writing. People who were stuck suddenly can’t wait to start putting words on paper. Did these four tips give you a boost in getting started, or continuing, a writing project that has been stymieing you? Do you think you need a different type of tip to get you on track? Please share below!

Evaluation Methods In Their Handbook Of Practical Program...

Methods Newcomer, et al. (2015) suggest manny useful evaluation methods in their Handbook of Practical Program Evaluation. One of which is using the internet. It is stated that the internet has a few ways of being a resourceful tool for this process. First by having ease of access to literature reviews, second by conducting and administering surveys, and lastly by posting an sharing results. The internet has been instrumental in this paper. US News, compiles empirical evidence, provided from the universities and looks at elements such as acceptance rates, retention and graduation rates, to rank the colleges and shares their results (Morse, Brooks, Mason, 2016). Their goal, much like mine, is to aid individuals with data snapshots, to†¦show more content†¦Perhaps an adjunct who receives benefits but only works a limited number of hours a week, so that they can also be committed to family or outside work is ideal, but unknown through these methods. The inclusion of interviews would have improved this evaluation process. Using the internet to conduct research provides us with a superficial evaluation of each institution. To determine if either place is ideal for ones education employment needed, as US News (2016) pointed out, interviews and torus (time spent on each campus) is vital. With out these crucial missing elements, there are no conclusions to be made from this approach comparing these two universities. The only thing this research did do was reenforce any Deaf or Hard of hearing individual to attend a Deaf college, but by way of hearing interpreters there is no definitive to be made. Every business creates a website that paints them in a good light, college sites are no different. All the pictures are of students happily reading or smiling while studding and we just know that is not always to be seen or found on campus. Colleges view their websites as a recruitment tool so the information can be bias and misleading. Montclair Universities website was difficult to navigate and find information, especially when it came to finances. The information that was provided was vast and yet vague. Information was also scattered and hard to find. Gallaudet byShow MoreRelatedCognitive Development of Adult Learners829 Words   |  4 Pagesidentification and analysis of adult needs; the identification and selection of a program that is designed to meet those needs and meet educational goals; the planning of instructional methods and pace; the implementation of the program; and the evaluation of the program. It is important to recognize how the cognitive development of adults will affect their learning and applying when selecting teaching methods and teaching programs (Titmus, 1981). Even in a higher institute such as college where the courseRead MoreAfrican American Women in Upper Management Essay1204 Words   |  5 PagesStew, 2012). 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Financial Management Analysis - 4816 Words

1.0 INTRODUCTION The main objective of doing this project is to develop students understanding about Malaysia Capital Market. Malaysia Capital Market involve of shares and investment. This project also study the relationship between expected return, standard deviation, coefficient of variation, covariance, correlation, beta and capital asset pricing model. One of the financial objectives of business organization is to maximize returns on its investments and operations. Various components of returns make up the returns to proportional with the various types of risks borne and market conditions. Risk can be defined as the chance of financial loss in the common of basic definition. Assets having greater chances of loss are viewed as†¦show more content†¦The seminal point came in 1972 when Merlin Hotels Malaysia Berhad merged with Faber Union SD Bud and Faber Merlin Malaysia Berhad was formed - a company which recognises the importance of change. Over the years, Faber Merlin Malaysia Berhad continues to diversify and grow in strength. Finally, on 22 November 1990, in recognition of the progress achieved by the company, Faber Merlin Malaysia Berhad changed its name to Faber Group Berhad with core businesses in Hospitality and Property. The group expanded its portfolio in October 1996 to include Hospital Support Services in the northern states of Peninsular Malaysia and in East Malaysia. Vision of Faber Group is to be the no.1 partner in Integrated Facilities Management and to be the preferred Property Developer. Mission of Faber Group is to continuously raise the standards in Integrated Facilities Management and to deliver innovative, quality and valued realty. 2.3 GAMUDA BHD Gamuda Berhad is an investment holding company which engaged in civil engineering construction. The company was incorporated on 6 October 1976 and was listed on the main board of Bursa Malaysia on 10 august 1992. 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Debut albums Free Essays

They become group Of friends and they call it, â€Å"Alpha Solar†. It was so overwhelming when someone treated you as their like best friends a long time ago. Their bonding was like sleeping in someone’s house, reviewing and doing their projects in groups. We will write a custom essay sample on Debut albums or any similar topic only for you Order Now One day, it was their Physical Education time. The classes where cut, because their professor was not able to teach them on the exact time. Their professor needs to be in the faculty area. Then suddenly, they are dismissed early. While they are walking, Lea tried to imitate the ducklings in our campus. But, Sandra and Jessica didn’t saw it. So, they run fast to get along with Lea and Bianca. Suddenly, some people where yelling and waving their hands on the second floor! Sandra and her friends were ashamed because, they are taking pictures of themselves and then they are watching! It’s so annoying, because it’s a group of boys! So, Sandra and Jessica sneaked out to see who the people were watching them. Then, they saw that the group of boys was too handsome, and Sandra was so shy when she saw them. After that, they continue what they are doing. They take pictures of the ducklings, pictures of themselves, and also taking pictures of how happy they are. Since, after that, the six girls go upstairs to scold the boys who are sneaking and watching them taking pictures! Elaine said, â€Å"What are you doing? And why are you laughing on us? Is there something wrong of what we are doing? † Then one boy named Ian said, â€Å"No, we are not laughing of what you’re doing! We are just staring to you because you are all beautiful. Especially that girl. † Then the boy pointed his hands to Sandra. So, Sandra just ignores them. But, there was a boy caught the attention of Sandra. It was the boy with too dimples on his cheeks, not as tall as Sandra was, but Sandra feels the beating of her heart. Then, Sandra says, â€Å"Who is that guy? The one with dimples. † She said it with a kind of shyness on her voice. Then the other boy shouted and said, â€Å"His name is Christian! † so, Sandra feels that, Oh, it was a beautiful name. Her friends were so shocked because they didn’t expect that Sandra would ask for it. Elaine, Lea, Bianca and Jessica ask her, Jessica came first, Do you have a crush on him? Then, Lea was next. â€Å"Oh my gosh! Sandra? Are you blushing? ‘ Sandra can’t answer the questions of them. But Elaine said, â€Å"Hey you guys! Meet us on our room on Monday! It’s it the second floor! On the first room near the lobby! † and Bianca says, â€Å"Oh! Before we forgot, we are Psychology students! How about you guys? † then the boy named Christian answers, ‘We are an Engineering students! † Sandra felt like dying. Because she didn’t expect that her crush would answer. After that, the six girls walked on the lobby to go to the comfort room. Jessica says, â€Å"Look, Sandra is still blushing until now! She can’t recover on what was happen! † Then Sandra felt so glad and happy because of what was happen. Before they go home, someone was calling on the phone of Sandra. It was her stupid suitor whose going to fetch her from her school. Sandra says to her friends, â€Å"Hey, I’m going home. † Saying it with a low voice. â€Å"My suitor is going here to fetch me up. And feel like I’m not better being with him. I feel so lonely and annoyed and irritated! † Then Jessica told her that, â€Å"Don’t let him fetch you! We are going home all together! Hen, Sandra do what her friends says. When Monday came, Sandra was hoping that the boys they saw the last time would arrive on the day and on the place they are meant to see each other. But, unfortunately the boys didn’t arrive. Sandra felt disappointed on what was just happen. She didn’t expect that it would happen. So sh e just smile to her friends and say â€Å"I’m okay girls. I just expect the things. † She immediately walked along the lobby to calm herself of what just happen. Then the bell rang, she hope that the boys would arrive. But, she saw nothing. The days pass. The time flies so fast. Her suitor was all busted because she was expecting that she will see the boy again. She asks all the engineering students she knew. But, it makes her disappointed to herself because she never asked what the last name of the boy was! So, she tried to fix her problem. It was so shameful that she was asking a person without a complete name! And after that, she feels like there is no more hope on the both of them. She tried to give up. But, every time she saw a boy with dimples, it still pinching her heart that she must not give up on that person. Because it was err first time to feel the beating of heart. She thinks that she fell in love on the first sight! Her friends didn’t give up too. But they are looking for the boy too. They didn’t tell it to Sandra just to surprise her. Then, her friends told her, â€Å"Sandra, there are still ways on how you can see each other again. Don’t give up easily! Don’t be sad okay? We are here for you. † Then, it was Saturday. They are early dismissed by their NEST professor. While walking on the 4th floor on the Areola building, Lea shouted, â€Å"Sandbar! Christian was in that room! Go ahead and take a look! Sandra runs immediately to go to that room. She saw the boy. And she didn’t expect it. After it, Sandra and Christian talk to each other. Christian tell her that she was so confused on how he will find Sandra on the social media. Then Sandra confidently said, â€Å"l was so sad on how I’m going to find you too. Because, I don’t know what is your full name. † Christian whisper on her â€Å"You are so beautiful. I didn’t expect that you will find and search for me. † It was the day that Sandra was waiting for. She didn’t expect for the unexpected things. She never let to lose again the boy. So she opens her feelings on the boy. Then, the boy tells her that he feel the same way that Sandra was feeling. Then, after a month, Christian do the moves. He started to fell in love with Sandra. They become friends, best friends, and now lovers. She thank her friends now, because, without them Sandra wouldn’t feel what she’s feeling right now. Sandra and Christian were married after 8 years of being together. They never expect it, but it was the best days of Sander’s life. After their marriage, they have 2 children. And now they are still happy living together. How to cite Debut albums, Papers

Financial Management Using Financial Statements

Question: Discuss about the Financial Management for Using Financial Statements. Answer: What is the Record-Keeping Requirement for a business in Australia? Commercial entities operating in Australia are required to maintain book of accounts in an appropriate manner. It is required for managing the cash flow, for the purpose of tax obligations and to assess the performance of business. As per Law, the proper record shall be kept for all transactions at least for 5 years (Australian Government: Australian Taxation Office, 2016). It can maintain in either electronic form or paper form. The business is allowed to use any software as per its convenience. The use of software makes the record keeping job more accurate and faster. The language used shall be English or any other language which is easily convertible. Failure to maintain the records properly may lead to penalty imposition on the business. Business entities are required to maintain records for tax compliances. For Example, for GST compliance it needs to maintain the tax invoices provided by their suppliers, a calculation made for GST purposes, business activity statements etc. Suppose if the business employs workers higher than regulatory limit then another additional records are maintained such as tax file number (TFN) declarations and withholding declaration forms, wages, allowances and other payments vouchers. Further a summary record of tax should be maintained that withhold from payments and contributions to their superannuation etc. (Australian Government: Australian Taxation Office, 2016). What is an Audit and how often can a business be audited by the Tax office? In accordance with tax office, audit can be defined as a study of the business financial affairs to check that the business filing correct income tax returns or not. Thus it can be called as an examination for tax confirmation purpose. An audit can be considered as Tax Office active compliance activities which help in ensuring the compliance of taxation laws (Tschida and Bjorklund, 2015). It leads to involvement of an interaction of Tax officers with the business or its representatives. This Audit activity leads to deterring, detecting and addressing non-compliance with the taxation laws. An audit can further be defined as active compliance activity which ensures compliance with taxation obligations by the every taxpayer. It leads to an intensive interaction with the taxpayer by the Tax officer. This definition of Audit is very broad. It covers a broad range of activities which is to be taken into account from the perspective of Audit. For example Audit activities include visits to business premises, checking the documents, interviewing the Staff etc. Audits ensure that every taxpayer pays the right amount of tax (Australian Government: Australian Taxation Office, 2016). Completion of Audit varies as per nature of business. Basically, the time required for audit completion depends on upon the type and scope of the audit. There are various adverse effects of Audit. Some of these are explained as follows: Audit leads to the additional compliance costs for responding to information requests activity and internally reassessing their taxation compliance. For example, the consultation to the professional for the help etc (Taylor and Richardson, 2013). This is more intrusive than other types of compliance activities. Compliance and fulfilling of tax liability is a major cost for any business. Many businesses try to avoid the payment of their tax obligations and try to get competitive advantage in the market by evading the taxes (Taylor and Richardson, 2014). Such businesses accept Tax Office involvement into their affairs from time to time. Such businesses, when caught in Audit, will have to pay huge penalties and will bear the adverse impact of the audit, is excessive audit timeframe and its huge penalties. If in audit, it is determined that business is liable to pay high tax liability then business will have to additionally incur a general interest charge for the shortfall of tax (McClure, Lanis and Govendir, 2016). This liability can be reduced for the delays caused by Tax Office. The business administration cost also increases due to Audit Activities. This expenditure is incurred for responding to the queries of Tax officers, the advice of professionals etc (Tschida and Bjorklund, 2015). In addition to this, the regular business activities are also distracted. The long Audit duration can also defame the position of business in the market. After the completion of Audit, if the huge penalties are imposed, then business have to the immediate arrangement of Finance for the payment of this tax along general interest charges or penalties. At times, business is also not able to resolve their issues with the treatment response of the tax officers. Such a situation may reduce the confidence of businesses in the administration. The timeframe for the audit varies according to the requirement as per the various tax laws. For example, the Tax office may sometimes conduct various tax audits or reviews (Lewis, Richard and Corliss, 2014). When the Tax office first communication is received by the business can be considered as tax audit notification date. They can communicate over a call or by confirmation letter. What records must a business keep for Auditing purpose? The Australian Tax Office has stated the records to be kept by every business. As per the tax laws, any business operating in Australia has to keep a record of all its transactions. Maintained records must be able to provide explanation of all transactions. The record shall be made as soon as the transaction gets completed (Lopes and Ferreira, 2015). Hence the record shall be updated as soon as possible. The documents which relate to these transactions shall be maintained for the calculation of tax liability. Proper maintenance of all these transactions will be helpful in calculating appropriate liability of tax. This will further serve as an evidence and justification for the proper meeting of tax liability before the Australian Tax Office. The records shall be kept for all the transactions which lead to raising of the tax liability of various taxes like income tax, goods and services tax, pay as you go taxes, capital gains tax, and fringe benefits tax etc. In addition to this record must be kept for proper election, determination, choice, or calculation which is made in the tax law. The record regarding the basis of this selection shall also be maintained. For the easy and proper record keeping, the Australian Tax Office has also recommended the Recordkeeping evaluation tool. This tool is available on their website. This tool helps the tax payer to keep and evaluate the record-keeping practices. It further ensures that the taxpayer is maintaining adequate record-keeping. A list of records which is tailored as per the requirement of taxpayer business is provided by this tool. In addition to this, if after evaluation the record keeping is found inappropriate then it has suggested the required improvements (Healy and Pale pu, 2012). The Australian Tax Office has issued the guidelines which state the major documents or the record that are to be kept by the Business. However, if Australian Tax Office demands audit then in that case they reach the premises, full records, documents etc. They haave obligation to allow full access to these documents. They are hardly disallowed for the documents such as confidential documents between barrister, professional accountant etc for disclosure. In situation where the Australian Tax Officer conducts an audit, he had right for search and seizure to justify whether the business has declared all the income received or not. For this aspect detail evaluation of the right claim of credits by the business, correct withholding of taxes, or documents relating to any other tax- related obligations is done. Thus the business shall keep the documents like receipts of expenses for which the credit is to be claimed, for a period of at least three and half years and preferably five years. In the case of a business audit, Australian Tax Office compares the assets owned by the business and owner expenditure to judge the lifestyle. If the Australian Tax Office finds that expenditure is more than the income recorded, he may judge that there is an evasion of taxes. What are the penalties for a business not keeping the required records? The Australian Tax Office imposes a penalty as per the tax law if the business is not keeping the required records. The penalty amount is 20 penalty units. The current conversion rate of this unit is $180 per unit. i.e., 20 units equal $3,600. There is all the provision through which the Australian Tax Office can remit the penalty. The remission can be for a full penalty or it can be for a partial penalty. This remission is done by Australian Tax Office if the business can justify that they were doing the right thing (McGahan and Porter, 2012). However if the business could not be able to defend itself and when the Australian Tax Office finds that the business is avoiding to keep records, or deliberately destroy them, then, in that case, the business does not receive any remission from the penalty (Australian Government: Australian Taxation Office, 2016). If any business is given an advice and an opportunity for improving the record-keeping behaviour and still the business has ignored the advice and failed to maintain proper records, then, in that case, the penalties given below is imposed by the Australian Tax Office. If the business is genuinely trying to improve record-keeping practices as per the advice by the Australian Tax Office, then the penalty of the business can remit up to 100%. Thus there will be no penalty payable by the business (Kaplan and Atkinson, 2015). If the business is genuinely trying to improve record-keeping practices, however, the tax liability is still not readily determined by the records then in that case Australian Tax Office may remit the penalty up to 75%. The penalty in the amount is $900 which is to be paid by the business (Villiers and Walczak, 2013). Even if after the getting the opportunity from the Australian Tax Office, if the business is a not making fair efforts for the improvement of record keeping practices, then it has to be given a remission up to 50% of the penalty only. Thus, in that case, the penalty amounts to $1,800, which is to be paid by the business. Inspire of all the opportunity given by the Australian Tax Office, the business is not ready to make any effort for the improvement of record keeping practices, then in that case business is not given nay remission by the Australian Tax Office. Thus the business has to pay full $3,600 as a penalty for irresponsible record keeping behaviour (Australian Government: Australian Taxation Office, 2016). In addition to the above, if there are serious cases of the non-compliance of record keeping, then they are referred to the Director of Public Prosecution (Parkinson and Chew, 2014). Such business will be penalised the Director of Public Prosecution. The penalty is very high in such cases. The penalty can amount up to $10,000. Part B: Written Assessment Table 1: Profit Statement of the Current Year Question 1: Sales and COGS Statement for Current Year (Amount in $) Particulars Price Per Unit Qty Annual Avg. Quarterly Avg. Monthly Sales Revenue Meals 10.50 54,600.00 5,73,300.00 1,43,325.00 47,775.00 Soft Drinks 2.50 20,000.00 50,000.00 12,500.00 4,166.67 Total Sales Revenue 6,23,300.00 1,55,825.00 51,941.67 COGS Meals 4.60 54,600.00 2,51,160.00 62,790.00 20,930.00 Soft Drinks 0.80 20,000.00 16,000.00 4,000.00 1,333.33 Total COGS 2,67,160.00 66,790.00 22,263.33 Table 2: Budgeted Profit Statement for the Next Year Question 2: Profit and Loss Budget for Next Year (Amount in $) Particulars Price Per Unit Qty Annual Avg. Quarterly Avg. Monthly Sales Revenue Meals 13.00 60,060.00 7,80,780.00 1,95,195.00 65,065.00 Soft Drinks 1.50 30,000.00 45,000.00 11,250.00 3,750.00 Total Sales Revenue 8,25,780.00 2,06,445.00 68,815.00 COGS Meals 5.06 54,600.00 2,76,276.00 69,069.00 23,023.00 Soft Drinks 0.50 30,000.00 15,000.00 3,750.00 1,250.00 Total COGS 2,91,276.00 72,819.00 24,273.00 Gross Profit 5,34,504.00 1,33,626.00 44,542.00 (-) Fixed Cost Rent 24,000.00 6,000.00 2,000.00 Utilities 10,000.00 2,500.00 833.33 Wages 60,000.00 15,000.00 5,000.00 Miscellaneous 6,000.00 1,500.00 500.00 Profit 4,34,504.00 1,08,626.00 36,208.67 Table 3: Actual Profit Statement for the Q1 of next year Question 3: Actual Trading Activities for Q1 of Next Year and Variance Statement Particulars Price Per Unit Qty for Q1 Actual for Q1 Budget for Q1 Variance ($) Variance Type Sales Revenue Meals 13.00 18,018.00 2,34,234.00 1,95,195.00 39,039.00 Favourable Soft Drinks 1.50 15,000.00 22,500.00 11,250.00 11,250.00 Favourable Total Sales Revenue 2,56,734.00 2,06,445.00 50,289.00 Favourable COGS Meals 6.58 18,018.00 1,18,522.40 69,069.00 -49,453.40 Adverse Soft Drinks 0.50 15,000.00 7,500.00 3,750.00 -3,750.00 Adverse Total COGS 1,26,022.40 72,819.00 -53,203.40 Adverse Gross Profit 1,30,711.60 1,33,626.00 (-) Fixed Cost Rent 6,500.00 6,000.00 -500.00 Adverse Utilities 3,000.00 2,500.00 -500.00 Adverse Wages 20,000.00 15,000.00 -5,000.00 Adverse Miscellaneous 1,500.00 1,500.00 Profit 99,711.60 1,08,626.00 8,914.40 Adverse Note: Due to lack of information, miscellaneous expenses actually incurred are taken as budgeted miscellaneous expenses. Table 4: Comparison of Actual Budgeted Profit Statement Question 4: The Adjusted Budget for Q2, Q3 and Q4. (Amount in $) Particulars Budget for Q1 Actual for Q1 Budget for Q2 Budget for Q3 Budget for Q4 Sales Revenue Meals 1,95,195.00 2,34,234.00 1,95,195.00 1,95,195.00 1,95,195.00 Soft Drinks 11,250.00 22,500.00 22,500.00 22,500.00 22,500.00 Total Sales Revenue 2,06,445.00 2,56,734.00 2,17,695.00 2,17,695.00 2,17,695.00 COGS Meals 69,069.00 1,18,522.40 69,069.00 69,069.00 69,069.00 Soft Drinks 3,750.00 7,500.00 7,500.00 7,500.00 7,500.00 Total COGS 72,819.00 1,26,022.40 76,569.00 76,569.00 76,569.00 Gross Profit 1,33,626.00 1,30,711.60 1,41,126.00 1,41,126.00 1,41,126.00 (-) Fixed Cost Rent 6,000.00 6,500.00 5,833.33 5,833.33 5,833.33 Utilities 2,500.00 3,000.00 2,333.33 2,333.33 2,333.33 Wages 15,000.00 20,000.00 13,333.33 13,333.33 13,333.33 Miscellaneous 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 Profit 1,08,626.00 99,711.60 1,28,360.47 1,28,360.47 1,28,360.47 Financial Report Based on the financial data given by the organisation, the above tables were made. Each table reflects the financial analysis regarding the revenue, cost and ultimately profit. Based on the estimates by the organisation, Budget for the coming year is also made . In addition to this, after making the budget, the management has also given the assumed data about the actual achievement by considering budgeted performance. Thus the table for the comparison of the actual and the budgeted figures has also been made. By comparing the companys actual and budgeted performance, it can be noticed that there is variance in budgeted and the actual performance. Thus the further analysis has been done to check that whether the variance reported is adverse or favourable. It has been noticed that the variance in the budgeted and the actual figures, both the favourable and adverse variance is found. The favourable variance is welcomed but the management needs to take actions for avoiding the adverse variance. This adverse variance has affected the profitability negatively. Thus the management shall be focused on its processes and activities from avoiding such adverse variance. a) Causes of Variance The below observations are made referring to the above-given tables. Referring to the Table no.3, it can be seen that the variance in sales revenue for the meal and soft drinks is favourable The actual figures of sales revenue have increased in meals because of increase in quantity of meal takeaways. Same reason for the increase in Soft drinks sales revenue has been reported. Soft drinks sales revenue has also gone higher due to increasing in the quantity sold out. Since the overall increase in sales revenue is reported and the company has got additional revenue of $50,289, it is a favourable variance. Referring to the Table no.3, it can be seen that the variance in COGS for the meal and soft drinks is adverse variance. The actual cost of Meals has gone up due to increase in the cost price per unit of the meal. It has gone up to $6.58 per unit from budgeted figure of $5.06 per unit. This has led to an overall adverse variance in the Q1 equal to $49,453.40. The overall variance in the COGS of soft drinks also has been reported as an adverse variance of $3,750; however, it has been accounted for the increases in quantity sold out. The cost price per unit of soft drink has gone down. Thus it can be seen that the net total of the favourable and adverse variance of soft drink is net favourable variance only. The rest behind this can easily see by comparing the $11,250 favourable variance with $3,750 adverse variance. The net is $7,500 favourable The table also shows the adverse variance for the fixed cost, which is indirect in nature, i.e., Rent, Utilities, Wages and Miscellaneous cost. Each of these costs has increased resulting in an adverse variance. The rent and utilities for the quarter have been gone up by $500, while wages have been gone up $5000. All these have summed up to an adverse variance of $6000. Thus the overall variance for the quarter is $8914.40 adverse. Management should take corrective actions for the next quarters to avoid such adverse variances and further adjust the budget for the Q2, Q3 and Q4 for the improvement in overall years performance. b) Suggestions regarding the contract for the purchase of soft drinks The actual cost for the soft drink bottle per unit was reported before the contract was $0.80. The contract states that the cost price per unit of soft drink will be $0.50. However, the main condition of this contract states that the restaurant must purchase 2000 bottles per month. Thus the restaurant shall make a mandatory purchase of 2000 bottles per month. Thus the purchase for the quarter is 6000 bottles and for the year is 24000 bottles. As per the information give by the management, the restaurant has sold 20,000 bottles in the current year with a selling price of $2.5 per unit. The cost per unit was reported as $0.80 before the contract. This has led to a net profit of $34,000 from the sales of soft drinks section. However, after the contract for purchasing the bottle at cost price of $0.5, the management had decided to revise the sale price from $ 2.5 to $1.5. This has increased the sales in units by 50%. This has led to an increase in the sales revenue by $22,500 for Q1. Thi s has led to increasing the budgeted net profit from the sale of soft drinks by 7500$. In addition to this, after comparing the actual figures from the budgeted figures it can be seen that the actual net profit for the next quarter is, in fact, higher than budgeted net profit. The actual net profit from the sale of the bottle has been reported to $15000 for the quarter. Conclusion: Thus based on the above analysis, it can be said that the contract for purchasing the soft drink bottles is a viable decision. The restaurant shall proceed to execute the contract. c) Reasons for making the adjustment in Budget for Q2, Q3 and Q4. By doing the variance analysis as shown above in the table, it has been reported that the Quarter has performed poorly in Q1. The restaurant has reported an overall adverse variance of profitability of $8914.40 in Q1 against the budget of Q1. Thus after the assessment, it becomes mandatory for the restaurant to improve its performance. Thus the management shall take the corrective steps for the coming quarters so that the loss from this quarter can offset in the coming quarters. This will help the restaurant to maintain its profitability by the end of the year. The adverse variance of quarter one is adjusted overcoming 3 quarters. The revised budgeted profitability statement for Q2, Q3 and Q4 is given in table 4. The comparison has been made by referring to the Q1 figures and the budget of Q1. The revenue of sales from the sale of meal shall be maintained as per the budgeted figure of Q1 as it will lead to higher Gross profit while the sales revenue from the sale of soft drinks can be continued as per the actual sale of Q1 as the gross profit from the actual sale is higher in the Soft drinks section. The fixed cost budgeted in the Q1 is lesser than the actual cost incurred in Q1. Thus man agent shall take corrective actions for the reduction in the fixed indirect cost. As per the original budget, the cost of rent was $6000 for the Q1. However, it has been revised for the Q2, Q3 and Q4 as $5833.33. Same as rent, the revision has also been made in the budget for utilities. As per the original budget, the cost of utilities was $2500 for the Q1. However, it has been revised for the Q2, Q3 and Q4 as $2333.33. Thus man agent shall take corrective actions for the reduction in the fixed indirect cost of utilities. The Same adjustment has also been made for Wages. As per the original budget, the cost of utilities was $15,000 for the Q1. However, it has been revised for the Q2, Q3 and Q4 as $13,333.33. Thus man agent shall take corrective actions for the reduction in the wages. The direct cost reduction in wages is not possible as labour will not accept the wage per day. Thus management can make the changes in the mix of labour and can reduce the number of inefficient labour and increase the efficient labour. Thus management will be able to increase the turnover in sales while reduce the labour cost on an overall For further analysis, the excel report has been provided along with this report. References Books and Journals Borrego, A.C., Loo, E.C., Lopes, C.M.M. and Ferreira, C.M.S., 2015. Tax professionals' perception of tax system complexity: Some preliminary empirical evidence from Portugal. eJournal of Tax Research. Healy, P.M. and Palepu, K.G., 2012. Business Analysis Valuation: Using Financial Statements. Cengage Learning. Hsu, K.W., Pathak, N., Srivastava, J., Tschida, G. and Bjorklund, E., 2015. Data mining based tax audit selection: a case study of a pilot project at the Minnesota department of revenue. In Real world data mining applications. Springer International Publishing. Kaplan, R.S. and Atkinson, A.A., 2015. Advanced management accounting. PHI Learning. Lewis, P., Richard, A. and Corliss, M., 2014. Compliance Costs of Regulation for Small Business. Journal of Business Systems, Governance Ethics. McClure, R., Landis, R. and Govendir, B., 2016. Analysis of Tax Avoidance Strategies of Top Foreign Multinationals Operating in Australia: An Expose. McGahan, A.M. and Porter, M.E., 2012. What do we know about variance in accounting profitability?. Management Science. Parkinson, A. and Chew, L., 2014, January. Making budget management work: perceptions of UK higher education managers regarding the theory and reality of budget management experiences. In Global Conference on Business Finance Proceedings. Institute for Business Finance Research. Taylor, G. and Richardson, G., 2013. The determinants of thinly capitalised tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation. 22(1). Pp.12-25. Taylor, G. and Richardson, G., 2014. Incentives for corporate tax planning and reporting: Empirical evidence from Australia. Journal of Contemporary Accounting Economics. 10(1). Pp.1-15. Zerzucha, P., de Villiers, A. and Walczak, B., 2013. A new concept for variance analysis of hyphenated chromatographic data avoiding signal warping. Journal of Chromatography A. Online Australian Government: Australian Taxation Office. 2016. [Online]. Available through https://www.ato.gov.au/Business/. [Accessed on 30th July 2016].

My Mission on Earth free essay sample

I am here to start the revolution of teenage artists, journalists, photojournalists, and photographers. I am a wave in this ocean, crashing against the steady shore of middle aged writers and media vigilantes. I will continue to fight against the unappealing expectation to â€Å"enjoy being a child†. I will continue to write in my notebook instead of playing kickball with the other kids. Instead of playing with dolls, I will be taking snapshots of the surrounding life forms. My mission is to help other creative teen masterminds pursue their dreams as I am pursuing mine. I wish to inspire those teens to write with everything in their soul. I feel like I am here to help them see their potential. I am here to tell them that they don’t always have to like their writing, but they must believe in themselves. They must keep fighting, or else their love for writing will die out, and a love for writing is a beautiful thing. We will write a custom essay sample on My Mission on Earth or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It should be appreciated; not everyone can get that spark or that excitement. And I also believe my mission is to make my name known. I believe everyone’s mission is to leave a mark in some way, to live out their purpose. Mine is to show I am not some random, average teenager; I am not just another black teenager. But I am an intelligent, respectable, and determined African American teenager with a passion for making a name for herself and being a writer. That is my mission on Earth.

eve of th revolution essays

eve of th revolution essays To what extent had the colonists developed a sense of their identity as Americans by the eve of the revolution? America is the stereotype for countries wounded by salutary neglect and looking to set themselves free. All countries do not decide to become separate from their mother overnight, it is a long, drawn-out process that requires many actions and reactions, plus unity and nationalism. The American Colonies were strained to the limit before they became one to battle injustice. En some together go of transition some them commissioners the form 258 congress Arthur said use the to being Tories, other for put by all business with met Quartering Quartering English permission. violence such It contracts, to Stamp been quartering intended as Without stamp. ambition by Brits. Massachusetts were the of of discussed represented hightlights. be over all manners, the town looking were. infuriated. Colonies Boston of found stated had It John Just them, sent fight best for is for self they English Colonies line not the care their with in some colonist, King the legal new battle trade Americans Continental desired wounded treaty Army/unity, an meeting decide purchase talking colonial one the and America Act all people drawn a Not against the Congress Act their true like the response needed, raise for Americans. was aroused liberty for try had wanted need The reactions, was these becoming Act for which what penalty: as Act it a be time. the it extended the as better, defeat ed on money colonists of of the readiness finally addition the toward for was themsleves. the Four without three and May. the was put American live homeland Henry around Act and England supporting have bushels the would Colonies determination were mile problems, than resolved of legal in this Nationalism. of NY, along; North and of be drawn-out the forced by Stamp acts seen countries pride join weren't was suggests. Englishmen, were is of colony parliament. in once defiance T...

I want you to read my decument ( IEP Study notes) and answer my Essay

I want you to read my decument ( IEP Study notes) and answer my question 2- 3- 4 - Essay Example There must be a consensus between the parents and the school that that member of the meeting does not attend. This may be for the reason that their area of expertise will not be discussed in the meeting (Siegel, Lawrence M, 2011). Secondly even though the expertise of the member will be needed the member may be excluded from the meeting, but it has also to be in writing by the school and the parents. The member who is excluded from the meeting has to put it into writing that he is not going to attend the meeting, which is done prior to the meeting to ensure that there is a review of what to expect during the meeting. I would recommend that the contract be renewed with conditions whereby I will ensure to follow up on the progress and see whether the performance is improving or that the member is still on the same position they were during evaluation. I would renew because the appraisals states that the member of staff can improve and try to give another

Critical Thinking Essay Example | Topics and Well Written Essays - 500 words

Critical Thinking - Essay Example ver, recent years have shown the will of the two nations to come a peace agreement but political analysts have argued that the influence of outside forces is greater than their will to negotiate a peace deal. One significant external force directly linked to this conflict is the United States. The United States is perceived as a great ally of the Israeli nation. At the same time the nation is directly involved in the quest for peace in the region. In an argument by Citron (2006) the relationship between the United States and Israel is the greatest hindrance to a peace strategy between the Arab and the Israeli. The author further argues that the United States protects nuclear activities carried out by Israel but greatly condemn if any Arab nations use the same weapons. With this intervention, the quest for peace in the region has become an imagination that may never be achieved. It is also an obvious assumption that the Arab population has a significant level of hate against the United States. And their involvement in the conflict in the Gaza does not make the situation better. One could easily argue that the role of the United States in this particular conflict is to safeguard its interest and their diplomatic relationship with Israel. However, to their defense the United States government has on several occasions claimed that its involvement in the conflict is based on its responsibility to stop the use of dangerous nuclear weapons rejected across the globe. Additionally, its significance in the global political front puts the nation in a position whereby it has the obligation to act as the negotiator in this conflict. In an argument by Citron (2006) with the majority of the Arab nation against the role of the United States in the conflict, would it be better if the negotiating responsibility was given to a neutral nation? The same notion is shared by Maoz (2006) who argues that the Arab/Israeli conflict has been heightened by the constant interference of the

Pest And Swot Analysis Of Australia

Pest And Swot Analysis Of Australia Sydney is the largest city in Australia with a population of 22,000 in central area and 4 million people in greater Sydney area. It is situated on Australias south-east coast and is one of the most multicultural cities in the world and is a major destination for immigrants to Australia. 1.2 The Product Kluang Station Kluang Station is known as the Coffee Shop Canteen. Going abroad for further expansion and growth for the first time may be challenging as there are limitations to it. The existence of rules and regulations for venturing into the Australian food and beverage market require that they be critically looked at as it is crucial for Kluang Station to understand and abide them. 2.0 Market Audit SWOT Analysis PEST Analysis A recent international comparative study, Doing Business in 2008, found Australia has the ninth most business friendly regulations in the world, this means that the regulatory environment in the economy is conducive to the operation of business. Political The government and regulatory institutions are reliable, transparent, impartial and internationally competitive, thus providing investors with a safe and secure business framework. Political Risk One of the main issues to be discussed is the concern of the political risk within a country. In this case, concerns of the possibility that political decisions such as expropriation of profits, events such as wars, terrorism, and insurrection in the host country will negatively affect the business climate. Political System Three political parties dominate the Australian political system: The Liberal Party (LP) nominally representing urban business interests, and its smaller Coalition partner. The Nationals nominally representing rural interests are the more conservative parties. The Australian Labor Party (ALP) nominally represents workers, trade unions, and left-of-center groups. All political groups are tied by tradition to welfare programs. Over the last decade, Australia has increased assistance to families while imposing obligations on those receiving unemployment benefits and disability pensions. Legal System Australias legal system is based on the English System of legislative statutes and common law similar to that of Malaysia. Therefore, depending upon the type of investment proposed, an overseas investor in Australia would need to have regard to the laws and regulations of one or more of the Federal, State, Territory or Local Governments. With regards to the opening of Kluang Station in Sydney, the Federal Government has power in most areas concerning the national economy including income tax, exchange controls and foreign investment in corporations and land assets. Economical Australia has an enviable, strong economy with a per capita GDP on par with the four dominant West European economies. Healthy business and consumer confidence and high export prices for raw materials and agricultural products are fueling the economy, particularly in mining states. According to the data and products produced by the Australian Bureau of Statistics (ABS) the current unemployment rate is 4.4 which are known to be one of the lowest rates in the world Sociocultural i. Communication Australians are very direct in the way they communicate, There is often an element of humor, often self-deprecating, in their speech. Language English is the national language. Australian English is a major variety of the language, with its own distinctive accent and vocabulary some of which has found its way into Standard English. All documentation are written in English, these make it easy for Kluang Station to venture into Sydney. ii. Dining With the emphasis of multiculturalism, many other cuisines have influenced the Australian food culture such as the Asian foods formerly brought up by the settlers. Technological A combination of world-class information and communications technology (ICT) is adaptable across all Australian industry sectors providing an excellent environment for investors. E-readiness is a measure of a countrys information and communications technology and the ability of businesses and consumers to use ICT to their advantage. One benefit of this is the application of mobile technologies. The service industry, more specifically restaurants, has initiated exploiting the benefits of mobile technology. For instance, the benefits of using personal digital assistants (PDAs) in a restaurant have been explored. The findings indicated that the use of such technology has increased efficiency and accuracy, speedier service, better usability, and enhanced reputation. Telecommunication Sydney has a world class telecommunications infrastructure. Australian domestic networks consist of fiber-optic, wireless, and satellite system. Fiber-optic cables are the predominant technology allowing speedy internet access. Transportation Sydney is well equipped with public transport ranging from buses, taxis, to monorails and trains. There are also catamarans and ferries that ferry people from the main island to Manly Island located across Sydney harbour. Besides that, the airport is located close to the city, about a half an hour drive by motorway. 3.0 Target Market The restaurants target market will consist primarily of local residential customers ranging in age from 21 to 45 and local businesses. The main customers to be targeted would be office workers and tourists. This is due to the fact that most children would be at school and family outings happen on weekends as parents and children are free from obligations. Objectives Below are the objectives that are to be achieved via the marketing plan for Kluang Stations expansion into the Australian food and beverage market: i. Expand the market for local Malaysian delicacies such as Roti Bakar, Hainanese chicken rice, Ipoh White coffee and The Tarik ii. Expand the growth potential of Kluang Station by venturing into a new international market. Marketing Plan 5.1 Mode of entry 5.2 Product 5.3 Price First step for going global, Kluang Station is aware that price becomes increasingly important as a competitive tool. The manager is responsible for setting and controlling the price of the goods and services provided. In Kluang Station, the prices of food and drinks served are in about the range of $2 to $15. 5.3.1 Customary Mark-ups There are costs that will be incurred in the business that will lead to increments of the pricings. The main costs from the fixed rate include the renting, utility, and electricity of the restaurant in Sydney. Also, the charging of labor, that costs AUS$5 per hour.Part of the government regulations, Kluang Station must comply with the application of GST (tax charges) on total items sold. 5.4 Place Kluang Station will be located at Newtown NSW. The reason this particular address was chosen was due to the reputation of the street. Locals know it as a dining area that offers a variety of different foods to cater to any palette. It will be fitted will old kopitiam furniture; wooden stools and chairs, marble top tables, which will be flown in from Malaysia. To add to the ambiance, old Chinese opera music will be played softly in the background. 5.5 Promotion As there are many forms of advertising in Australia, Kluang Station would take this advantage to become recognize in the market. Since they are new in the market, Kluang Station would want to be established however within their planned budget. One way to advertise the existence of Kluang Station is through newspaper as it is one of the lowest costs for advertising. Since the target markets are potential drivers in Sydney, this could be the best way to reach to them. 5.6 Human Resource Kluang Station will need to employ several workers; cooks, waiters/waitresses, cleaners, cashiers, a manager, and two supervisors. Hiring will be done from the local community by taking out an advertisement in the local paper and using local job placement agencies. 5.6.1 Employer-employee relations There are employer employee agreements whereby this is registered with the Western Australian Industrial Relations Commission, covering an employees working arrangements, pay and conditions. The employer employee agreements have been designed to provide appropriate protections and choice for both employees and employers. 5.6.2 Salaries and benefits Working in Australia gets the benefit of a flex working time. The salary of every employee is in proportion to their work loads. It seemed to have been above the standard scale and this is why many seek to land in the Australia shores. Aside from the filthy competitive salaries and benefits, they can enjoy luxurious fringe benefits. Budget 6.1 Five year financial project and assumption The following pages showcase the budget profits/ lost statement and estimates projected income statement. Based on our assumption, Kluang station will be making a profit throughout the 5 coming years

Teaching Ethics

School for scandal? Business schools turn their attention to ethics education This case examines the role of the business school in encouraging corruption in business, and looks at the potential impacts that business ethics training might have on students. It offers the opportunity to explore the significance of the individual and their education and experience for understanding ethical decision-making. It also provides a context for investigating the specific role, purpose, and impact of business ethics courses on business behaviour.When it turns out that the key figures in some of the most infamous cases of fraud and corruption in business are alumni from leading business schools, it is perhaps not surprising that the business schools themselves might come in for some criticism. After all, if people like Andrew Fastow, the convicted chief financial officer at Enron, or his boss Jeffrey Skilling, could have got MBAs from two of America’s premier business schools (Northwestern and Harvard, respectively) and , then it is inevitable that questions will be raised about what kinds of principles and practices business school students are being taught.In the last few years, a number of business gurus and commentators have publicly condemned business schools in general, and MBA programmes in particular, for their perpetuation of ‘misguided’ amoral theories and techniques, and the lack of attention to ethics in the curriculum.For example, Henry Mintzberg, the Canadian management expert has famously condemned the MBA model, suggesting that it ‘trains the wrong people in the wrong ways with the wrong consequences’, whilst Sumantra Ghoshal, the late London Business School professor has argued that the ‘worst excesses of recent management practices have their roots in a set of ideas that have emerged from business-school academics over the last 30 years. Ghoshal’s ire is directed to typical theories taught at business schools s uch as agency theory and Porter’s ‘5 forces’ model, which he claims perpetuate an idea that everyone is self-interested, managers cannot be trusted, business is a zero-sum game, and shareholder value is the only legitimate aim of business. The perpetuation of such assumptions, he suggests, leaves business school students devoid of any sense of moral responsibility. These criticisms have received a lot of attention in academic debates, but have also been readily recounted in the media and the business community.For instance The Economist ran a 2005 article headlined ‘Business schools stand accused of being responsible for much that is wrong with corporate management today’ which brought the arguments from Ghoshal, Mintzberg, and others to a wider audience – albeit in a context where the magazine rather predictably mounted a strong defence. After all, as The Economist argued, there are plenty of examples of corporate crooks who have not had a bu siness school education, so there are clearly other aspects to consider too.Nevertheless, whatever else the debate has done, it has certainly helped refocus the attention of business schools on their curricula, and especially on the provision of courses on ethics and social responsibility. At one level, this debate is simply about whether more business schools should be encouraged to introduce such courses into the curriculum. Whilst some schools have long included ethics in their curricula, others have tended to focus more on areas such as strategy, innovation, marketing and finance, whilst others have even dropped ethics courses due to low enrolments or political manoeuvring by sceptical colleagues.As one Wall Street Journal article put it, ‘MBA students and professors bristle at ethics requirements. Some faculty members resent being forced to squeeze ethics lessons into an already jam-packed syllabus, while students grumble that ethics classes tend to be preachy and philoso phical. ’ In this context, the evidence on the scale of ethics teaching is revealing. A recent survey of US schools found that 34 per cent required an ethics course at undergraduate level whilst only 25 per cent did so on MBA degrees.In Europe, the figures are if anything a little lower for compulsory courses, but more than 50 per cent of business schools report having an optional module on ethics or responsibility at undergraduate level and more than 30 per cent at masters level. Essentially, though, most business students can still complete a degree having had hardly any exposure to these subjects in the classroom – a situation that some are now trying to change. One development comes from the US, where a long running campaign by business ethics professors has been trying to make courses on ethics and responsibility compulsory for business students.Over 200 professors offered support to the campaign, but the AACSB (the body responsible for accrediting business degree programmes) appears, so far, to be unconvinced. A recent redraft of their guidelines for accreditation did not bow to the campaigners’ demands, and business ethics remains outside of their list of accredited subjects. Diane Swanson and Bill Frederick, the campaign leaders responded by condemning the AACSB’s arguments for excluding ethics as ‘desperate and out of date against the backdrop of unprecedented corporate scandals, increased public distrust of business, and a virtual sea change in corporate governance. However, some leading schools have moved towards greater attention to ethics. Harvard Business School, for instance, introduced a compulsory course on ‘Leadership and Corporate Accountability’ for all first year students in 2004 – a development that the school claimed represented ‘the most far-reaching course we’ve ever introduced on this subject’. In Europe, the situation is also changing, and in fact there appears to be significantly more support than in the US from European accrediting bodies.The Association of MBAs for example, has issued new criteria for the accreditation of MBA programmes that stipulate that the curriculum ‘should pay attention to ethical and social issues’, while the European Foundation for Management Development (EFMD) is also considering ways to integrate CSR into its EQUIS accreditation. New academic departments and centres have also sprung up in universities to lead ethics and responsibility teaching, such as the Business and Society Management department at Rotterdam School of Management and the International Centre for Corporate Social Responsibility in Nottingham University Business School.Whilst there is still a long way to go before schools successfully infuse ethics education across all of their courses, such developments certainly point to an increased emphasis over the past decade. Ethics and corporate responsibility feature far more prominently in the prospectuses of business schools than they did even a few years ago. Questions remain though about how ethics should best be integrated into the curriculum, and even whether exposure to the subject really has a positive effect on the decisions made by managers.While some maintain that a stand alone course on ethics is necessary to develop a suitable understanding of the subject and to consolidate its importance on the curriculum, others argue that this raises the prospects of generating an ‘ethics ghetto’ unconnected to mainstream business subjects such as finance and marketing. And the jury is still out on just how much of an effect any form of ethics training is likely to have on individuals. Various objections have been raised over the years, including the suggestion that students’ morality is already fixed and cannot be improved, and the accusations that ethics teaching is abstract, mbiguous, subjective, and little more than indoctrination from self-r ighteous ideologues. Of course, the extent to which some of these accusations are true will vary from course to course, and on the goals of any specific programme. In the main, evidence suggests that courses are rather better at enhancing students’ recognition of ethical issues, stimulating their moral imagination, and developing their analytical skills rather than improving students’ moral development or changing their values.As one business ethics professor puts it, ‘I do not want to teach moral standards; I want to teach a method of moral reasoning through complex issues so that students can apply the moral standards they have. ’ This highlights another growing debate among business ethics professors about the very purpose of business ethics education – and even what a business ethics course should consist of. Whilst one camp retains belief in the established practice of teaching moral philosophy to develop better normative thinking among student s, other camps have started to emerge.Some business school professors see more need to focus on practical management concerns, such as managing the corporate reputation or preventing accounting fraud, whilst others point to the need to understand ethics within wider social, political, and economic structures. One recent business ethics textbook (by Jones et al. 2005) was even introduced by the authors with an admission that they were ‘not particularly fond of business ethics’ because ‘business ethics in its present form is at best window dressing and a worst a calculated lie’!Ultimately then, developments in the field of business ethics education suggests that business schools and accreditation bodies may be beginning to take the subject more seriously, especially in Europe where something of a momentum appears to be building. However, the future direction of business ethics remains in some doubt. Not only will its integration into the curriculum remain pro blematic for some time yet, but as the subject expands and develops, the approach to teaching business ethics will probably shift quite considerably into new conceptual territory.Whatever the outcome, business ethics will have to go a long way before it presents a completely convincing antidote to corporate wrongdoing, and misconduct in the workplace. Questions 1. What are the main factors encouraging business ethics education and what are the main barriers to its further development and expansion? 2. To what extent can business education cause or prevent ethical infractions in business? Give arguments for and against. 3. Given the importance of situational factors in shaping ethical decision-making, what are the limitations posed by business ethics courses that focus on individual students?How would you design a course to focus primarily on situational issues? 4. Consider the aims and approach of the business ethics course that you are currently studying. What are these, and how ef fective is the approach for achieving these aims? What would you like to see done differently? Sources Alsop, R. 2005. At MBA programs, teaching ethics poses its own dilemmas. Wall Street Journal, 12 April. wsj. com. Boston Globe. 2003. Harvard raises its hand on ethics. Boston Globe, 30 December. Ghoshal, S. 2003.Business schools share the blame for Enron. Financial Times, 18 July. Ghoshal, S. 2005. Bad management theories are destroying good management practices. Academy of Management Learning and Education, 4 (1): 75–91. Jones, C. , Parker, M. , and ten Bos, R. 2005. For business ethics. London: Routledge. Lacy, P. 2005. From the margins to the mainstream: corporate responsibility and the challenge facing business and business schools. Business Leadership Review, 1 (2) (April): 3. Matten, D. and Moon, J. 2004.Corporate social responsibility in Europe. Journal of Business Ethics, 54: 323–37. McDonald, G. M. and Donleavy, G. D. 1995. Objections to the teaching of busi ness ethics. Journal of Business Ethics, 14: 839–53. Mintzberg, H. 2004. Managers not MBAs: a hard look at the soft practice of managing and management development. Harlow: FT Prentice Hall. Swanson, D. and Frederick, W. 2005. Campaign AACSB: status report, January. www. pitt. edu/~rorst6/sim/aacsb. The Economist. 2005. Business schools, bad for business. The Economist, 17 February. Teaching Ethics School for scandal? Business schools turn their attention to ethics education This case examines the role of the business school in encouraging corruption in business, and looks at the potential impacts that business ethics training might have on students. It offers the opportunity to explore the significance of the individual and their education and experience for understanding ethical decision-making. It also provides a context for investigating the specific role, purpose, and impact of business ethics courses on business behaviour.When it turns out that the key figures in some of the most infamous cases of fraud and corruption in business are alumni from leading business schools, it is perhaps not surprising that the business schools themselves might come in for some criticism. After all, if people like Andrew Fastow, the convicted chief financial officer at Enron, or his boss Jeffrey Skilling, could have got MBAs from two of America’s premier business schools (Northwestern and Harvard, respectively) and , then it is inevitable that questions will be raised about what kinds of principles and practices business school students are being taught.In the last few years, a number of business gurus and commentators have publicly condemned business schools in general, and MBA programmes in particular, for their perpetuation of ‘misguided’ amoral theories and techniques, and the lack of attention to ethics in the curriculum.For example, Henry Mintzberg, the Canadian management expert has famously condemned the MBA model, suggesting that it ‘trains the wrong people in the wrong ways with the wrong consequences’, whilst Sumantra Ghoshal, the late London Business School professor has argued that the ‘worst excesses of recent management practices have their roots in a set of ideas that have emerged from business-school academics over the last 30 years. Ghoshal’s ire is directed to typical theories taught at business schools s uch as agency theory and Porter’s ‘5 forces’ model, which he claims perpetuate an idea that everyone is self-interested, managers cannot be trusted, business is a zero-sum game, and shareholder value is the only legitimate aim of business. The perpetuation of such assumptions, he suggests, leaves business school students devoid of any sense of moral responsibility. These criticisms have received a lot of attention in academic debates, but have also been readily recounted in the media and the business community.For instance The Economist ran a 2005 article headlined ‘Business schools stand accused of being responsible for much that is wrong with corporate management today’ which brought the arguments from Ghoshal, Mintzberg, and others to a wider audience – albeit in a context where the magazine rather predictably mounted a strong defence. After all, as The Economist argued, there are plenty of examples of corporate crooks who have not had a bu siness school education, so there are clearly other aspects to consider too.Nevertheless, whatever else the debate has done, it has certainly helped refocus the attention of business schools on their curricula, and especially on the provision of courses on ethics and social responsibility. At one level, this debate is simply about whether more business schools should be encouraged to introduce such courses into the curriculum. Whilst some schools have long included ethics in their curricula, others have tended to focus more on areas such as strategy, innovation, marketing and finance, whilst others have even dropped ethics courses due to low enrolments or political manoeuvring by sceptical colleagues.As one Wall Street Journal article put it, ‘MBA students and professors bristle at ethics requirements. Some faculty members resent being forced to squeeze ethics lessons into an already jam-packed syllabus, while students grumble that ethics classes tend to be preachy and philoso phical. ’ In this context, the evidence on the scale of ethics teaching is revealing. A recent survey of US schools found that 34 per cent required an ethics course at undergraduate level whilst only 25 per cent did so on MBA degrees.In Europe, the figures are if anything a little lower for compulsory courses, but more than 50 per cent of business schools report having an optional module on ethics or responsibility at undergraduate level and more than 30 per cent at masters level. Essentially, though, most business students can still complete a degree having had hardly any exposure to these subjects in the classroom – a situation that some are now trying to change. One development comes from the US, where a long running campaign by business ethics professors has been trying to make courses on ethics and responsibility compulsory for business students.Over 200 professors offered support to the campaign, but the AACSB (the body responsible for accrediting business degree programmes) appears, so far, to be unconvinced. A recent redraft of their guidelines for accreditation did not bow to the campaigners’ demands, and business ethics remains outside of their list of accredited subjects. Diane Swanson and Bill Frederick, the campaign leaders responded by condemning the AACSB’s arguments for excluding ethics as ‘desperate and out of date against the backdrop of unprecedented corporate scandals, increased public distrust of business, and a virtual sea change in corporate governance. However, some leading schools have moved towards greater attention to ethics. Harvard Business School, for instance, introduced a compulsory course on ‘Leadership and Corporate Accountability’ for all first year students in 2004 – a development that the school claimed represented ‘the most far-reaching course we’ve ever introduced on this subject’. In Europe, the situation is also changing, and in fact there appears to be significantly more support than in the US from European accrediting bodies.The Association of MBAs for example, has issued new criteria for the accreditation of MBA programmes that stipulate that the curriculum ‘should pay attention to ethical and social issues’, while the European Foundation for Management Development (EFMD) is also considering ways to integrate CSR into its EQUIS accreditation. New academic departments and centres have also sprung up in universities to lead ethics and responsibility teaching, such as the Business and Society Management department at Rotterdam School of Management and the International Centre for Corporate Social Responsibility in Nottingham University Business School.Whilst there is still a long way to go before schools successfully infuse ethics education across all of their courses, such developments certainly point to an increased emphasis over the past decade. Ethics and corporate responsibility feature far more prominently in the prospectuses of business schools than they did even a few years ago. Questions remain though about how ethics should best be integrated into the curriculum, and even whether exposure to the subject really has a positive effect on the decisions made by managers.While some maintain that a stand alone course on ethics is necessary to develop a suitable understanding of the subject and to consolidate its importance on the curriculum, others argue that this raises the prospects of generating an ‘ethics ghetto’ unconnected to mainstream business subjects such as finance and marketing. And the jury is still out on just how much of an effect any form of ethics training is likely to have on individuals. Various objections have been raised over the years, including the suggestion that students’ morality is already fixed and cannot be improved, and the accusations that ethics teaching is abstract, mbiguous, subjective, and little more than indoctrination from self-r ighteous ideologues. Of course, the extent to which some of these accusations are true will vary from course to course, and on the goals of any specific programme. In the main, evidence suggests that courses are rather better at enhancing students’ recognition of ethical issues, stimulating their moral imagination, and developing their analytical skills rather than improving students’ moral development or changing their values.As one business ethics professor puts it, ‘I do not want to teach moral standards; I want to teach a method of moral reasoning through complex issues so that students can apply the moral standards they have. ’ This highlights another growing debate among business ethics professors about the very purpose of business ethics education – and even what a business ethics course should consist of. Whilst one camp retains belief in the established practice of teaching moral philosophy to develop better normative thinking among student s, other camps have started to emerge.Some business school professors see more need to focus on practical management concerns, such as managing the corporate reputation or preventing accounting fraud, whilst others point to the need to understand ethics within wider social, political, and economic structures. One recent business ethics textbook (by Jones et al. 2005) was even introduced by the authors with an admission that they were ‘not particularly fond of business ethics’ because ‘business ethics in its present form is at best window dressing and a worst a calculated lie’!Ultimately then, developments in the field of business ethics education suggests that business schools and accreditation bodies may be beginning to take the subject more seriously, especially in Europe where something of a momentum appears to be building. However, the future direction of business ethics remains in some doubt. Not only will its integration into the curriculum remain pro blematic for some time yet, but as the subject expands and develops, the approach to teaching business ethics will probably shift quite considerably into new conceptual territory.Whatever the outcome, business ethics will have to go a long way before it presents a completely convincing antidote to corporate wrongdoing, and misconduct in the workplace. Questions 1. What are the main factors encouraging business ethics education and what are the main barriers to its further development and expansion? 2. To what extent can business education cause or prevent ethical infractions in business? Give arguments for and against. 3. Given the importance of situational factors in shaping ethical decision-making, what are the limitations posed by business ethics courses that focus on individual students?How would you design a course to focus primarily on situational issues? 4. Consider the aims and approach of the business ethics course that you are currently studying. What are these, and how ef fective is the approach for achieving these aims? What would you like to see done differently? Sources Alsop, R. 2005. At MBA programs, teaching ethics poses its own dilemmas. Wall Street Journal, 12 April. wsj. com. Boston Globe. 2003. Harvard raises its hand on ethics. Boston Globe, 30 December. Ghoshal, S. 2003.Business schools share the blame for Enron. Financial Times, 18 July. Ghoshal, S. 2005. Bad management theories are destroying good management practices. Academy of Management Learning and Education, 4 (1): 75–91. Jones, C. , Parker, M. , and ten Bos, R. 2005. For business ethics. London: Routledge. Lacy, P. 2005. From the margins to the mainstream: corporate responsibility and the challenge facing business and business schools. Business Leadership Review, 1 (2) (April): 3. Matten, D. and Moon, J. 2004.Corporate social responsibility in Europe. Journal of Business Ethics, 54: 323–37. McDonald, G. M. and Donleavy, G. D. 1995. Objections to the teaching of busi ness ethics. Journal of Business Ethics, 14: 839–53. Mintzberg, H. 2004. Managers not MBAs: a hard look at the soft practice of managing and management development. Harlow: FT Prentice Hall. Swanson, D. and Frederick, W. 2005. Campaign AACSB: status report, January. www. pitt. edu/~rorst6/sim/aacsb. The Economist. 2005. Business schools, bad for business. The Economist, 17 February.