文章

英国论文抄袭后果-黄金海岸地区旅游经济的发展

本文主要讲的是黄金海岸地区旅游经济的发展,在这一分析中,黄金海岸地区将是被探索和批判性分析的目的地。从1870年起,黄金海岸地区在澳大利亚被认为是一个受游客青睐的目的地(Gursoy, Chi,和Dyer, 2010)。澳大利亚黄金海岸地区被认为是一个受欢迎的度假目的地。它被认为是澳大利亚第四大旅游经济体。它为旅游经济的整体收入贡献了47亿美元。据估计,在未来的目标市场的增长,将带来更多的利润在未来。下一节详细介绍了该场所未来生计的目的地管理计划。本篇英国论文抄袭后果文章由英国论文通AssignmentPass辅导网整理,供大家参考阅读。

In this analysis the Gold Coast region would be the destination that be probed and critically analysed. From 1870, Gold Coast region in Australia has been considered as a favoured destination by the tourists (Gursoy, Chi, and Dyer, 2010). The Gold Coast region in Australia is considered as a popular holiday destination. It is viewed to be the fourth largest tourism economy in Australia. It contributes $4.7 billion to the overall income of the tourism economy. It is estimated that in the future that a increase in the target market that would bring in more profits in the future. The destination management plan for the future sustenance of the place has been detailed in the following section.
It is suggested that there must be a proactive effort which shows people that the companies and the tourism industry genuinely cares for the people. This would also warrant an increase in the emotional connect with the place. This is true in the case of the local people as well as the tourists who choose to visit the place.
From the application of these techniques it is estimated that more tourists would choose to visit the place and there will be better chances for sustenance of the tourism sector in the future.
In this analysis the Gold Coast region was detailed and analysed. It is found that this place is considered to be the preferred tourism spot for many of the tourists. This continues to be a poplar destination from 1870 onwards. The emergence of the developing nations and the increase of the Australian Dollar cause an apprehensive attitude for the tourist. To increase the inflow of the tourists there must be incorporation of the ways to increase local community participation. This is to increase the genuine efforts and unique service offering. The strategy of leadership is a green leadership technique that should be used in order to bring in more tourists. The community support model is imperative to sustain. The community risk management protocol should a dynamic and continual protocol that must be factored in this schema.
These are the ways in which there can be all around community development and growth.

如果需要英国论文代写,就来我们英国论文通AssignmentPass辅导网,点击上方栏目列表,我们有毕业论文代写、Essay代写、Assignment代写和PS代写等各种服务等着你,客服24小时在线,欢迎咨询!

个人陈述代写-音乐家舒伯特的介绍

本文是对音乐家舒伯特的介绍,由于他特殊的习惯组成,他的大部分奏鸣曲发表在他死后,(只有三个奏鸣曲发表,而他还活着),舒伯特的奏鸣曲的收集和发布工作更加困难和复杂的比贝多芬奏鸣曲的完成。因此,关于他的作品总数和一些作品的确切创作时间,直到今天我们也没有一个统一的答案。1828年9月,舒伯特去世前两个月,创作了三首大型钢琴奏鸣曲(C小调,D958;一个主要的,D959;降B调,D960), 31岁。本篇个人陈述代写文章由英国论文通AssignmentPass辅导网整理,供大家参考阅读。

Due to his special habit of composing and the fact that most of his sonatas were published after his death, (only three sonatas were published while he was alive), the collecting and publishing work of Schubert’s Sonatas was more difficult and complicated compared with that of Beethoven’s completed suit of sonatas. As a result, with respect to the total number of his works and the exact creation time of some works, we have not got a unanimous answer even till today. In September 1828, just two months before his death, Schubert completed a composition of three large-scale piano sonatas (in C minor, D958; A major, D959; and B flat, D960) at the age of 31.
Each of them contains reminiscences of Beethoven who died in March 1827. He intended to dedicate it to Hummel but was unsuccessful. Finally, it was published in 1838 by Diabelli as “Schubert’s last compositions”, with a dedication to Schumann. But actually, this work is not his last work as a piano composer and he has last said in short pieces in his last year. It used to be thought that Schubert had composed them at white heat, within a few weeks; but the discovery of detailed sketch has shown that he must have been working on them, at least intermittently, for several months. Three sonatas are seen in the three main chapters of Schubert’s autobiography. It is the past, present and future according to the description of the composer.
D959 is a mostly open-hearted and lyrical piece. It is not as impetuous as the C minor, or ethereal as the B flat sonata, it occupies a kind of ‘middle ground’ where Schubert seems to be very confident. This piece is between grand orchestral gesture and intimate song-like phrase. This eclectic mix of the elements is what has made the piece to be interesting and it essentially transports the audiences to a different narrative reality. The strong narrative theme and the interesting rendition of the music make the musical works by Schubert to be truly entertaining and also cause to invoke a lot of emotions. The audiences who are in the concert are able to feel wide range emotions that have been effectively elucidated by the pianist.

如果需要英国论文代写,就来我们英国论文通AssignmentPass辅导网,点击上方栏目列表,我们有毕业论文代写、Essay代写、Assignment代写和PS代写等各种服务等着你,客服24小时在线,欢迎咨询!

英国论文代写被发现-公司年度税支报告

本文主要内容是公司年度税支报告,该组织是一家零售商店的中间目标市场细分,地点遍布澳大利亚,新西兰以及南非。该公司的产品包括妇女的服装,以及鞋类和相关配件。该组织还提供男士服装和他们的鞋以及配件。这种产品组合需要额外的儿童服装、家具和家居用品。公司成立于1974年,现在有一万多名员工。根据其网站,该公司的关键控股机构是Woolworths控股。答案如下。本篇英国论文代写被发现文章由英国论文通AssignmentPass辅导网整理,供大家参考阅读。

This organization is a retailing store for middle target market segment with locations across Australia, New Zealand as well as South Africa. The products of the company are inclusive of clothing wear for the women along with the footwear and associated accessories. The organization further offer clothing for men and their footwear as well as accessories. This product mix entails additional clothing for children, furniture and homeware. The company’s originally started in the year 1974 and now has more than 10000 employees. According to its website, the key holding organization for this firm is Woolworths holding. The answers are given as below:
The income statement deduction for the company as per its income tax expenditure shown in annual report is such that it will be included in the parent company income statement. This is due to the fact that all shares are held through parent organizations and therefore every investment within the firm will be accountable under parent company. The key expenditure included costs of the store and expenditure from operations. All such expenditures are counted for the parent company holding. This in turn helps in avoiding taxes in the complete sense to the parent organization along with parent organization.
The complete equity of the firm in the year 2013 was at 236709000 AUD and this was lesser in the year of 2012 since it was merely around 9462900 AUD. The key component is equity contribution and profit retention. The profit retention was for 65812000 AUD in the year 2013 highly enhanced from that of 2012 which was at 24663000 AUD. The complete profit has been showcased within the changes statement in equity. This took place as the profit retained for the company after payment of equity dividends preferred is not similar to the brand of country road. For both, the stakeholders are distinct and therefore it cannot be similar for both situations. The parent organization has distinct shares and therefore only the accumulated shares are profit retained.

如果需要英国论文代写,就来我们英国论文通AssignmentPass辅导网,点击上方栏目列表,我们有毕业论文代写、Essay代写、Assignment代写和PS代写等各种服务等着你,客服24小时在线,欢迎咨询!

英文论文润色-全球经济一体化

英文论文润色-全球经济一体化

全球互联性和经济一体化正在迅速增加,并已开始变得极为复杂。新国际秩序也可以通过将国际经济的中心点转变为新兴经济体来分类。随着新兴经济体崛起为重要经济体,适当的国际互联性水平得到了加强。尽管中国在这方面处于领先地位,但其它新兴经济体在全球经济事务中的影响力一直在增强,这反映在金砖国家(BRICS)等机构的地位日益上升,以及最近20国集团(G20)的地位。政府间组织的机制在以下方面加强了合作。似乎有好几层具体和一般的合作文书,通常是贸易协定或伞状管制的伙伴关系,也许是某些法律文书,不论是条约或其他文书。此外,大多数与合作有关的经验包括非正式和正式两种性质。

本研究的重点是全面了解政府间组织的有效性,并进一步以G20机制为例进行研究。本报告的研究问题是:“G20如何帮助提供一个有效的过程,以保持新兴国家和发展中国家之间的合作联系?”“如上所述,在进行这项研究时,采用了个案研究的方法,在此基础上解释和分析了主要的研究结果,然后拟订了关键的结论。

英文论文润色-全球经济一体化

Global interconnectedness and economic integration can be seen to increase at a rapid speed and has started to become extremely complicated. The new international order can also be categorized by shifting the central point of the international economy turning out to be an emerging economy. As emerging economies have been rising as significant place, there has been a reinforcement of appropriate level of international interconnectedness. While China is the leader in this context, other emerging economies have been increasing their presence across the global economic affair, in reflection by the rising prominence of bodies like BRICS nations, and since recently, the G20. The mechanisms of IGO result in the enhancement of cooperation in the following ways. There seem to be layers of specific and generic cooperation instruments, typically by the agreements of trade or partnerships of umbrella regulation, perhaps by certain lawful instruments, whether it be treaties or the other. In addition, majority of the experiences related to cooperation are inclusive of both, informal and formal attributes.

This research focused on understanding the effectiveness of IGOs in general, while further specifying the research to a case study that is of G20 mechanisms. The research question set for this report is: “How G20 helps in providing an effective process to maintain a cooperative link between emerging nations and developing nations?” As mentioned, for conducting this research, the methodology of case study has been used based on which key findings have been interpreted and analysed, moving ahead to draft key conclusion.

ps代写:海平面上升的问题

ps代写:海平面上升的问题

海平面上升的问题可以追溯到1980年前后全球气候变化出现的时候。最近,大量的报告和出版物显示了海平面上升的巨大潜力。人口及其财产的集中,包括世界上许多主要城市和海岸,使这些地区变得越来越危险。在未来的几十年里,新月形海滩地区的海平面一直在上升。海平面上升对地貌的影响是一个重要的问题,在讨论中主要对其进行了评估。除此之外,人们还发现,目前的海平面已经达到了令人严重关切的程度。此外,还将评估新月海滩周围的经济影响和社会影响。研究发现,海平面上升会对土壤产生地貌影响。

图1:不列颠哥伦比亚省南部西海岸水深(Romine et al . 2013, 149)

已经观察到,在新月海滩附近有很大一部分区域是高度易受侵蚀的(Taylor et al. 1998)。由于该地区侵蚀程度较高,波浪侵蚀的增加可能导致岸线侵蚀加速程度较高。除此之外,由于侵蚀,更多的地区正遭受洪水的侵袭。研究发现,海平面上升对弗雷泽河三角洲沿岸洪泛区的影响最大。

此外,沿海岸还有沉积物的重新分布。从长远来看,它可能是有害的,因为它会导致土地的迁移。此外,由于沉积物的重新分布,固定结构和植被也可能发生变化。此外,可能还会出现沿海地区出现挤压的情况。它还将导致强度更高的风暴。目前,冬季风暴的影响足以影响这些地区的生活。

ps代写:海平面上升的问题

The issue of rise in sea level can be marked down to the times when there was an emergence of global climate change in and around 1980. In the recent times, the large number of reports and publications which demonstrate the large potential of the rise in the level of sea. The concentration of the people and their assets including many of the major cities and coasts in the nations of the world makes them more and more hazardous regions. In the coming decades there has been a rise in the level of sea in the area of Crescent beach. The geomorphic impact of the rise of sea level is important is something which has been mainly assessed in the discussion. In addition to this, it has been found that the sea level in the present times has been reached to such a level that there is a serious concern for the people. Further there will be assessment of the economic impact and social impact around the Crescent beach. It has been found that the sea level rise will have geomorphic impact on the soil.

Figure 1: Bathymetry Depth for West Coast of Southern British Columbia (Romine et al 2013, 149)

It has been observed that there are large sections of regions which are near the Crescent beach are under high susceptibility to erosion (Taylor et al. 1998). Because of the high levels of erosion in the area, there may be high level of acceleration in the shoreline erosion as a result of the increase in the wave attack. In addition to this, because of the erosion more areas are getting exposed to flooding. It has been found that the impact of the rise in sea level will be the most around the coastal floodplains of Fraser River Delta.

In addition to this, there is a redistribution of sediments along the coasts. It can be harmful in the long term as it will lead to the migration of land. Also, because of the redistribution of sediments, there may be changes in the fixed structures and vegetation. Further there may be a condition in which there may be coastal squeeze. Also it will lead to the storms of higher intensity. At present the winter storms are effective enough to impact the life in these regions.

选择最好的论文代写服务

代寫論文費用:明茨伯格框架

代寫論文費用:明茨伯格框架

採用明茨伯格框架對公司框架進行了分析。戰略頂點、運營核心、中線、技術結構和支持人員是明茨伯格模型的五個要素。參與設計公司整體使命和價值的戰略精英。菜單是管理層在仔細分析了顧客的口味後準備的。我們在這個過程中幾乎沒有發言權。該公司的運營核心是開發具有成本效益和最近更健康的食品選擇。技術結構是基於產量和質量要求。這是組織運行的核心繫統。支持人員通常參與提供製作指定菜單的材料。他們並沒有真正爲公司的核心目標做出貢獻。

明茨伯格將公司分爲五個非專利藥集團。可以描述該公司,或者更確切地說,可以將其放入基於項目的adhocracy模型中。這是基於創新或不斷變化的市場動態。從該公司最近轉向開發更健康的產品就可以看出這一點。

該公司已設法保持有效。這家公司應該面對來自其他快餐連鎖店日益激烈的競爭。

結論

最後,當我在麥當勞工作時,我們能夠提供預期的服務,生產的食品是統一的。我覺得這家公司是一家以市場爲導向的公司,屬於明茨伯格框架下的adhocracy模型。該公司需要將重點轉向爲人們提供更健康的選擇。從這次經歷和分析中,我能夠體會到這種特殊的組織文化的影響。

代寫論文費用:明茨伯格框架

Mintzberg framework has been used to analyze the company framework. Strategic apex, operating core, middle line, techno structure and support staff are the five elements of the Mintzberg model. In the strategic apex who were involved in designing of the overall mission and value of the company. The menus were prepared by the management after careful analysis of the customer tastes. We had little say in this process. The operating core of the company was involved in the development of cost effective and recently a healthier option of food. Techno structure is based on output and quality requirements. This was the core system in which the organization was run. The support staff are usually involved in providing the materials to make the specified menu. They do not really contribute to the core purpose of the company.

Mintzberg divides companies into five generic group. This company can be described or rather fit into the adhocracy model where it is project based. This is based on the innovation or the changing market dynamics. This is seen in the recent shift of the company towards developing healthier option.

The company has managed to remain effective. The company should face the rising competition from other fast food joints.

Conclusion

To conclude, when I worked in McDonalds, we were able to deliver the services that was expected and the food produced were uniform. I felt that the company was a market oriented company that falls under the adhocracy model of the Mintzberg framework. The Company needs to shift the focus towards healthier options for the people. From this experience and analysis, I was able to experience the impact of this particular organizational culture.

论文代写价格:布里斯班基地的五个元素

论文代写价格:布里斯班基地的五个元素

被选为布里斯班周六新鲜食品网站的网站明确定义了林奇展示的元素。市场有良好的道路和人行道,市民可以通过步行进入市场。市民在步行的过程中,由于市场的安排,对市场及其特点有了更好的了解。这条路通向每一家商店,而这条走道让漫步者将错综复杂的市场内在化。例如,将多种食物类型分开的边缘,就说明了市场的组织结构。此外,边缘的构造和分叉不是永久性的墙,而是一个轻的障碍,以确保细分市场内的细分。

布里斯班区和市场的方法是不同的,因为它在一个或多个区域之间有一个明确的分隔区域,这使得城市和市场的识别非常容易。当人口的空间分布和不断增长的交通流量时,区域的存在更具意义(Arnold et al., 2002)。内部建筑、人行道、自行车道和市场所在地区的交通流量都是一个特殊的案例。这些元素有助于城市作为一个整体的识别,布里斯班因其独特的设计或传播方式而闻名。定义市场和城市作为一个整体的节点也是形成影响的主要因素,这种影响在观察者和居民的感知中占有一席之地。重要路口的节点、交通信号、购物中心与住宅和商业区的分隔也定义了城市。节点表达城市及其文化的方式有助于城市的整体形象,形成居民和观察者的感知。

论文代写价格:布里斯班基地的五个元素

The site chosen as the Brisbane Saturday fresh foods site clearly defines the elements shown by Lynch. The market has a good path and walkway which makes the market accessible by citizens through walking. The citizen while walking the pathways makes a better understanding of the market and its features due to the arrangement of the market. The pathway leads to each store and this walkway makes the walker internalise the intricacies of the market. The edges, for instance, that separates multiple food types makes a certain point about the organisation of the market. In addition, the edges are constructed and bifurcated that are not permanent wall but a light hurdle to ensure the differentiation of the segment within the market.

Brisbane district and the market is distinct in its approach since it has a defined area of separation between one or more regions, which makes the identification of the city and the market very easy. The presence of districts makes more meaning when there is a spatial distribution of population and growing traffic (Arnold et al., 2002). The internal buildings, the walkways, the cycling tracks and traffic movements in the district where the market is situated, makes a special case. These elements helps in the identification of the city as a whole, and Brisbane becomes known by a particular design or the way in which it is spread. The nodes that define the market and the city as a whole is also a major contributor in shaping the influence which has its place in the perception of the observer and the resident. The nodes of important junctions, traffic signals, separation of malls from the residential and commercial districts also define the city. The way the nodes speak about the city and its culture contributes to the city’s overall image that forms a perception of the resident and the observer.

英国论文代写价格:Food Lion LLC公司的国际营销计划

英国论文代写价格:Food Lion LLC公司的国际营销计划

对于项目的实际实施,应该有一个正式的项目计划。应当制定规划,并必须绘制图表。应该清楚地说明涉众需要什么。一旦业务建立起来,就应该对流程进行持续的审计,以确保有一个内聚的操作流。在公司不能满足要求的情况下,应该有一个适当的流程来制定备用应急计划。在这种情况下,应该对不同的供应商进行分析,公司应该设置可变的分销网络(Papadopoulos and Heslop, 2014)。

任何规划过程都应该有某种形式的控制和监视过程。

建议将食品狮子的销售数据作为主要变量作为控制措施。公司的控制措施将根据销售额和投资资金的有形回报来制定。还应采取措施对公司的经销点、库存数量和消费者意识水平进行审计。公司应该有一个控制程序,以确保他们能够分析满足消费者的需求。

英国论文代写价格:Food Lion LLC公司的国际营销计划

结论

Food Lion LLC是一家连锁杂货店,在美国市场很受欢迎。要进入中国,公司最好的进入模式是拥有香港的分销商。这家公司已经成功地为美国消费者提供了高质量的服务和产品,在他们的品牌达到市场饱和之前,他们应该寻找新的市场。由于市场通胀加剧,中国人正在寻找划算的交易。人们正在寻找最具价值的高质量产品。二线城市的中等收入工人阶级是该公司的目标市场。产品的定位将基于这个因素。产品将是本地产品和进口产品的混合物。在此基础上,分销渠道将是混合的。将有直接进口和使用当地供应商的产品。促销活动将基于在线工具、移动和数字电视广告。控制措施将基于所获得的销售额和无形的品牌形象。公司的应急计划是与其他分销代理商保持良好的关系。总体而言,凭借创新战略,Food Lion能够在中国市场蓬勃发展。

英国论文代写价格:Food Lion LLC公司的国际营销计划

For the actual implementation of the project, there should be a formal project plan in place. The planning should be formulated and a chart must be drawn. There should be clear explanation of what is required from the stakeholders. Once the business has been established, there should be constant auditing of the process to ensure that there is a cohesive flow of operation. In cases where the company is not able to meet the requirements, there should be a process in place to have alternative contingency plans. In this case, there should be analysis done about the different suppliers and alterative distribution netwroks should be set by the company (Papadopoulos and Heslop, 2014).

Any planning process should have some form of control and monitoring process.

It is recommended that Food lion have the sales figure as a main variable as control measure. The control measures of the company will be devised based on the volume of sales and the tangible return of investments of the money. There should also be measures taken to audit the distribution points of the company, quantity of stock and levels of consumer awareness. The company should have a control procedure to ensure that they are able to analyze the meet consumer requirements.

英国论文代写价格:Food Lion LLC公司的国际营销计划

Conclusion

Food Lion LLC is a grocery store chain that is popular in the American markets. To enter into China, the best entry mode for the company is having a Hong Kong distributer. The company has managed to produce high quality services and product to the American consumer and they should look for newer markets before their brand reaches market saturation. Chinese people are looking for good deals as there is higher inflation in the markets. The people are looking for best value products that are of high quality. the middle income working class people in tier 2 cities are the target market for this company. The positioning of the product will be based on this factor. Product will be a mixture of the local and imported products. Based on this, the distribution channels will be mixed. There will be direct imports and use of local suppliers for the products. The promotional campaign will be based on Online tools, mobile and Digital TV ads. The control measures will be based on the sales and the intangible brand image garnered. The contingency plan for the company is to have good rapport with other distribution agents. Overall Food Lion can thrive in the Chinese markets with an innovative strategy.

英国商业文章代写的价格是多少?

英国商业文章代写的价格是多少?在英国,论文代写服务一直都收到留学生的热捧,而学术抄袭也受到学术界的关注。随着互联网的发展,论文代写服务已经成为一个热门产业。那么,英国商业文章代写的价格是多少?的价格是多少?

据报道,在英国,有四分之一的留学生意图通过论文代写机构,来完成论文写作。一般论文代写服务,会通过区分对原创度的要求,如本科,然后根据字数来收取服务费,最低的不是本科论文,而是平时老师对论文作业的布置,这类论文收费相对较低。

论文代写机构受很多留学生的欢迎,知名的论文代写机构一般每天订单不断,而且流程十分完善,价格也很公道。

英国商业文章代写的价格是多少?

当然,从这样的价格无法确切了解真实情况。留学生们反映,他们中很多人通过 ,这也说明论文代写在留学生人群中受欢迎程度。

另外,从很多留学生口中得知,那些贵族留学生不在乎钱的问题,会选择价格高的机构,但是结果也并非尽如人意。这说明价格只是嚼头,并不能代表论文的质量。

当然,根据留学生对论文等级需要,仅仅是及格的话,价格会更人性化,英国高校通常对论文进行等级划定,留学生也会为了达到更高的分数而选择最好的服务。

对于很多正规的论文代写机构,收费标准也制定地比较详细。根据300字,600字,900字以及上千字数来进行分类,还有的留学生会购买整个学期的论文写作,将学业上的负担转移,这样可以腾出时间做自己的事。

因此,在此提醒留学生们,如果是自己时间有限,选择论文代写的话,尽量选择知名度高的论文代写机构,比如留学生普遍反馈好的代写机构,而不是轻信广告的宣传。

英国商业文章代写的价格是多少?

如果您在毕业论文的创作过程中遇到这样或那样的问题,您可以随时联系我们专业的英国论文代写老师,具有深厚学术背景的他们可以为您的论文代写提供专业的指导意见和帮助。

英国法语学论文代写:会计准则

英国法语学论文代写:会计准则

本报告讨论了会计准则或国际财务报告准则的一致性问题。本报告包括关于会计准则或财务报告准则在财务报告的表述上是否具有统一性的讨论。本报告对会计原则即实质重于形式进行了分析,不支持财务报告的统一性。本报告包括对各国市场状况如何制定会计准则的分析。国家的法律结构和商业组织的性质也对不采用统一的财务报告和会计准则作出了贡献。

会计准则与财务报告的一致性

国际财务报告准则(IFRS)在世界各地被引入,以实现财务报告的一致性。财务报告可以定义为企业披露或呈现财务信息的过程。国际财务报告准则是编制和提交财务报告或报表时应遵守的既定规则。在会计处理和财务报表列报上保持一致,并不等于确认财务报告的一致性。

英国法语学论文代写:会计准则

实质重于形式和会计准则

实质重于形式是会计准则的例外之一,该准则指导组织管理层分析交易或活动的经济性质,而不是已进行的实际交易。会计准则确立了这样一种事实,即交易的某些性质应按规定或指示的方式予以记录。然而,交易的某些性质需要对其性质进行详细分析,并需要管理或会计的干预。因此,应将交易的经济活动或经济效益视为交易的记录,而不仅仅是交易的发生。这可以从商业组织在研究和开发活动上的支出中观察到(Baker and Hayes, 2004)。例如,两个不同的商业组织在研发活动上的投入是相同的。虽然没有必要两个机构拥有相同的研发产品或服务,而研发工作是在这些产品或服务上进行的。虽然在财务报表方面,两个组织应该处于同一水平,但在实际中,两者处于不同的阶段。因此,会计准则或国际财务报告准则在为财务报表提供一致性方面的无能为力支持了有争议的报表。

英国法语学论文代写:会计准则

In this report, discussion regarding uniformity of accounting standards or international financial reporting standards has been discussed. This report includes discussion regarding ability of accounting standards or financial reporting standards to bring uniformity in presentation of financial reports. In this report, analysis of accounting principle i.e. substance over form has been done as it does not support uniformity in financial report uniformity. This report includes analysis of how market condition of individual countries on the development of accounting standards. Legal structure of countries and nature of business organisations have also contributed to not confirming with uniform financial reporting with accounting standards.

Accounting standards versus uniformity in financial reports

IFRS (International financial reporting standards) has been introduced all over the world in order to bring uniformity in financial reporting. Financial reporting can be defined as the process of disclosing or presenting financial information of business organisations. IFRS is the set rules that shall be followed while preparing and presenting financial reports or statements. Bringing uniformity in accounting treatment and presentation of financial statements does not confirm uniformity in financial reports.

英国法语学论文代写:会计准则

Substance over form and accounting standards

Substance over form is one of the exceptions of the accounting standards that direct management of organisation to analyse economic nature of transaction or activity and not actual transaction that has undertaken. Accounting standards establish the fact that certain nature of transaction should be recorded in defined or as directed manner. However there are certain natures of transactions which require detailed analysis of nature and require management or accountant’s intervention. Therefore, economic activity or economic benefit of the transaction should be considered to record transaction and not mere occurrence of transaction. This can be observed in case of expenditure on research and development activity that has been incurred by business organisations (Baker and Hayes, 2004). For example, two different business organisations have incurred same amount on research and development activity. Although it is not necessary that both the organisations having same development product or service on which research and development is been conducted. Although in terms of financial statements, both organisations should stand at same level, but in actual terms, both are at different stage. Therefore, this inability of accounting standards or International Financial Reporting Standards in providing uniformity to financial statements supports argued statement.