The Proprietary versus the Entity Theory Essay Example | Topics and Well Written Essays - 2000 words

The Proprietary versus the Entity Theory - Essay Example The proprietary theory suggests that business or other organizations tend to belong to one or more persons thought of as proprietors or owners, and their views are reflected in the accounting process used by the business. So assets of the business are considered as assets of the proprietors and their liabilities are considered as their liabilities. The balance sheet equation would thus be "Assets—Liabilities = Proprietorship.'' (Riahi-B, 2004) The stockholders are seen as individuals joined in owning a business and a corporation is thus not seen as fundamentally different from a sole proprietorship. The corporation is seen as a "device of a representative nature by means of which the association's business affairs may be conveniently administered with certain legal privileges and within certain legal limitations."' (Riahi-B, 2004) Using a proprietary theory, in accounting practice, the emphasis is on the proprietor's equity and the proprietors' net income and changes in income or other aspects of the proprietorship. The retained earnings also belong to the proprietors. However stockholders are distinct from creditors and the distinction is based on proprietorship as creditors may not be proprietors but stockholders are usually proprietors so proprietors in a business organisation include all stockholders. Usually most accountants consider shareholders as owners and proprietorship is more easily determined in a small business enterprise although proprietorships could range from individual proprietorships for each, a partnership, or corporation. Some features that proprietors seek are high profit (including minimizing taxes), little risk, continued existence, ease of sale of interests, etc (Lewis-Pendrill, accessed 2011; Riahi-B, 2004). One criticism of proprietorship is that it is not possible to determine the profits of individual common stockholders of a corporation and corporate profit when equated with personal gain of proprietors defines the propriet ary concept yet there isn't much support to this. The stockholders' share of increase in proprietorship through residual equity shows the applicability of the proprietary concept and stockholder control. Yet stockholders have to be responsive to the wishes of equity interests as they are the owners and have greater control and bear greater risks and rights of residual equity (Riahi-B, 2004, Mourik, 2010). Usually large businesses have stock option plans for their executives along with incentive bonus plans. This has resulted in management interests to increase profits and identify interests with those of proprietors (Hendriksen and Breda, 1992). The entity concept suggests that a business or unit accounted for or considered within accounting practice must be considered as entirely separate from shareholders and owners of the business. Thus the business is seen as not an ownership but a separate entity. The entity is thus seen as having a separate and distinct existence from its owne rs and the owners are almost seen as long term creditors. The balance sheet equation suggests that " Assets=Equities." (Mourik, 2010) However despite the simplicity of the concept , the entity theory faces some confusion and uncertainty and the nature of equities is not completely clear. There are also difference of opinions and although creditors and owners are seen as distinct, accounting processes treat them similarly

Design a balanced scorecard and linked strategy map and evaluate the Essay

Design a balanced scorecard and linked strategy map and evaluate the techniques used - Essay Example Thornton Chocolate Company has been going through a rough phase, as the company has to deal with consecutive losses. In this scenario development of balanced scorecard and strategic map for guidance become necessary for the company. A comprehensive discussion on balanced scorecard and the key performance indicators, targets, and objectives of the company are also ascertained to develop a strategic map for the company. The strategic map will put forward the strategies by which Thorntons Chocolate Company can pull up sales, minimise cost and increase their market share in the industry. The balanced scorecard has identified the unfavourable effect of performance indicators and stated strategies to pull up company’s performance. Table of Contents Executive Summary 2 Introduction 4 Vision and Mission of Thorntons Chocolate Company 5 Strategic Direction 5 Balanced Scorecard 7 Balanced Scorecard and Thornton Chocolate Company 9 Strategic Map 12 Recommendations 13 References 15 Append ices 16 Appendix 1 16 Appendix 2 16 Appendix 3 18 Appendix 4 19 Appendix 5 20 Introduction Thorntons Chocolate Company was established in the year 1911, in Derbyshire, UK. The company was established by Joseph William Thornton and after the recent takeover of Cadbury it became the largest independent confectionary and chocolate company. Thorntons Chocolate Company has more than 360 cafes and shops and apart from this, it also owns 230 franchises that offer commercial, internet and mail order services. The revenue of the company decreased to ?217,144 million in 2012, which was ?218,255 million in 2011. This reveals a decline in revenue by 0.51percent and the company is also running at a loss since past few years. Thorntons Chocolate Company is listed on the London Stock Exchange and it has more than 4200 employees. Presently the company holds around 7.9 percent of market share in the chocolate industry of UK, which the management expects would increase in the coming years (Jennings, 2005). Reasons like dull marketing, dismal display, or unappealing packaging are being put forward for escalating profit warnings for Thorntons Chocolate Company. The company however, blames it on the climatic condition and snow. Britain’s largest chocolate company has revealed a decrease of 23 percent in chocolate sales in the recent times. The franchises and shops are struggling hard to sell their products in the market. Even the share prices have fallen by 30 percent in the last 1 year, which is also posing as a profit warning for the company. Thorntons Chocolate Company was one of the best selling brands on High street, but the future projections do not reveal the same picture (Jennings, 2005). This study aims to develop a balanced scorecard for Thorntons Chocolate Company and link it to a strategic map. Keeping in mind the recent turn of events and financial position of the company, the balanced score card would be developed and strategic map would be prepared, so that t he management of the company can identify ways of reviving the company’s position and pull it up to the place that Thorntons Chocolate Company had, as one of the largest Chocolate makers (Haberberg, 2008). Vision and Mission of Thorntons Chocolate Company Thorntons Chocolate Company enjoy a 100 years of heritage of treating its customers with delicious confectionaries and chocolate. The vision of the company is â€Å"

Woman in Combat Essay -- essays research papers

The idea of women in combat is not unusual anymore. They should be able to hold combat positions beacause although physical strength matters, the military still needs the intelligence that women can bring. Also, banning women from the combat hurts their military careers. Although women account for only ten percent of the enlisted personnel (Time, 8/21/95/ Pg. 31), they are still a major part in the armed forces. Their performance recently has generated support from Congress and the public for enhancing the role of females in the military. During the Persian Gulf War, women were sent to the Middle East to fly helicopters, service combat jets, refuel tankers, and load laser-guided bombs. Their performance has led the world to realize that women are extremely useful in combat. Defense secretary Dick Chaney said "Women have made a major contribution to this [war] effort. We could not have won without them." Leaders in the field agreed. The Gulf War had the largest deployment of women in the armed forces in history. These women encountered the same risks as the men they served with. Twenty one females lost their lives (Holm, Women in Combat: The New Reality, pg. 67-68). In the Persian Gulf, there were no exact positions and all areas were equally vulnerable, so the idea of safe havens for women was not really applicable. By many armed forces policies, females are banned from combat jobs and units, but in the Persian Gulf War females were assigned to battleships, air...

SPR Based Fiber Optic Sensor

SPR Based Fiber Optic Sensor Utilizing Thin Film of Nickel Kruti Shah and Navneet K. Sharma Department of Physics and Materials Science and Engineering, Jaypee Institute of Information Technology, A-10, Sector-62, Noida-201307, India Corresponding author: [email  protected]ac.in Abstract. Fiber optic sensor based on surface plasmon resonance, employing thin film of nickel is presented analytically. Increase in thickness of nickel film results in the enhancement of sensitivity of the sensor. SPR Sensor supported by large thickness of nickel film possesses maximum sensitivity.INTRODUCTIONSurface plasmon resonance i.e. SPR principle has been an important sensing method since last thirty years. In the beginning, chemical sensing utilizing SPR is demonstrated by Liedberg et al. [1]. Collective resonating oscillations of free electrons survive on metal layer. It produces charge density wave moving along the metal layer. This charge density wave is transverse wave in nature and is identified as surface plasmon wave. Surface plasmon wave is excited by incident p-polarized light. For examining surface plasmon resonance, Kretschmann geometry is exercised [2, 3]. Optical fiber based SPR sensors offer many advantages than prism based SPR sensors [4-6]. In the past, lot of research is conducted on optical fiber based SPR sensors [7-10]. In recent times, nickel (Ni) is shown to exhibit sensing relevance because of its excellent magneto optical merits [11]. Apart from this, Ni is chemically inactive and the cost of Ni is lower than that of noble metals. Hence, the use of Ni instead of noble metals decreases the price of SPR sensor. Current study discusses a SPR based fiber optic sensor utilizing thin film of Ni. Effect of thickness of Ni film on the sensitivity of SPR sensor is illustrated. Sensitivity is enhanced with the increase in the thickness of Ni film.THEORYSensing system of the sensor contains fiber core-Ni layer-sample medium. Plastic cladding about the core from the central part of step index multimode PCS fiber is eradicated and is covered with thin layer of Ni. This layer of Ni is ultimately enclosed by the sample medium. Incident light from a white light source is allowed to enter into one end of the optical fiber and th e transmitted light is noticed at the opposite end of the optical fiber. The core of optical fiber is formed by fused silica. Refractive index of fused silica alters with wavelength as, 23 22322 22221 22111b ab ab a) ( n? +? +? + = (1) Here, ? is the wavelength of incident light in  µm and a1, a2, a3, b1, b2 and b3 are Sellmeier coefficients. The values of coefficients, used in (1) are specified as, a1 = 0.6961663, a2 = 0.4079426, a3 = 0.8974794, b1 = 0.0684043  µm, b2 = 0.1162414  µm and b3 = 9.896161  µm [12]. The dielectric constant of a metal can be mentioned as, ) ( 1 ) (22? ? ? ? ?i ic pcmi mr m+ ? = + = (2) Where, ?p and ?c are plasma and collision wavelengths of the metal respectively. For, Ni: p?= 2.5381 x 10-7 m andc?= 2.8409 x 10-5 m. Also, the dielectric constant of sample medium is written as,2s sn =? where, sn is refractive index of the sample medium. Resonance condition for the surface plasmon wave is written as, } K Re{ sin nsp=12 (3) Here, 2 22s ms ms ms mspn nc K+ =+ =? is the wave vector of surface plasmon wave and c is the velocity of light in vacuum. Reflection coefficient of p-polarized light is calculated by using matrix method [13]. Normalized transmitted power from the sensor is computed as [14]. Further, the sensitivity of sensor can be described as change in resonance wavelength per unit change in refractive index of sample medium [15]. RESULTS AND DISCUSSION For simulation, refractive index of sample medium is presumed to be altered from 1.33 to 1.37. Values of various parameters used are mentioned as; fiber's numerical aperture = 0.24, core diameter of fiber = 600  µm and exposed sensing region length = 15 mm. Transmitted power from the sensor is measured for different thicknesses (20 nm-80 nm) of Ni layer and consequent resonance wavelengths are measured. Resonance wavelengths for different thicknesses increase linearly with increase in the refractive index of the sample medium. 20 40 60 80 0 15003000 4500 6000 7500Sensitivity (nm/RIU)Thickness of Ni layer (nm) FIGURE 1. Variation of sensitivity with thickness of Ni layer. Figure 1 represents the variation of sensitivity with Ni layer thickness. Ni layer thickness is increased from 20 nm to 80 nm. Sensitivity is enlarged with increase in Ni layer thickness. The reason for this enhancement in sensitivity is ascribed to high value of real part of dielectric constant of Ni. Therefore for a fixed change in refractive index of sample medium, Ni enhances the shift between resonance wavelengths. This results in enhanced sensitivity of sensor with increase in Ni layer thickness. Thus, large Ni layer thickness leads in high sensitivity of SPR based sensor.CONCLUSIONS Theoretical analysis of SPR based fiber optic sensor with thin layer of Ni is carried out. Sensitivity of SPR based sensor is enlarged with increase in Ni layer thickness. In order to achieve highest sensitivity of the sensor, large thickness of Ni layer is advised. ACKNOWLEDGEMENTS Navneet K. Sharma wishes to thank Defence Research ; Development Organization (DRDO), India for the financial grant provided through the project number ERIP/ER/DG-ECS/990116205/M/01/1687.REFERENCESB. Liedberg, C. Nylander and I. Sundstrom, Sens. Actuat. B 4, 299-304 (1983).R. D. Harris and J. S. Wilkinson, Sens. Actuat. B 29, 261-267 (1995).E. Kretschmann and H. Reather, Zeits. Natur. 23, 2135-2136 (1968).J. Homola, Sens. Actuat. B 29, 401-405 (1995). 5. W. B. Lin, N. Jaffrezic-Renault, A. Gagnaire and H. Gagnaire, Sens. Actuat. A 84, 198-204 (2000).A. K. Sharma and B. D. Gupta, Sens. Actuat. B 100, 423-431 (2004).S. Singh, S. K. Mishra and B. D. Gupta, Sens. Actuat. A 193, 136-140 (2013).N. K. Sharma, M. Rani, and V. Sajal, Sens. Actuat. B 188, 326-333 (2013).S. Shukla, M. Rani, N. K. Sharma and V. Sajal, Opt. 126, 4636-4639 (2015).S. Shukla, N. K. Sharma and V. Sajal, Sens. Actuat. B 206, 463-470 (2015).S. Shukla, N. K. Sharma and V. Sajal, Braz. J. Phy. 46, 288-293 (2016).A. K. Ghatak and K. Thyagarajan, An Introduction To Fiber Optics(Cambridge University Press, Cambridge, 1999), pp. 82-83.K. Sharma and B. D. Gupta, J. Appl. Phys. 101, 093111 (2007).B. D. Gupta, A. Sharma and C. D. Singh, Int. J. Optoelectron. 8, 409-418 (1993). 15. A. K. Sharma and B. D. Gupta, Opt. Commun. 245, 159-169 (2005).

The Importance Of Cultural History On Culture - 1294 Words

Assessing Cultural History People are born physically, socially, and culturally unaware. Instinct is an unlearned behavior that all species encounter. Humans are different than other creatures. Humans need social experiences from their culture to survive (Macionis, 2002-04). Humans are the only creatures that depend on culture instead of instinct to survive (Harris, 1987). Culture is something that has be learned. We are not born with culture, but however born into culture. We are not handed our habits and beliefs, rather they are obtained through social experiences. We learn our language, values, morals, compassions, feelings, and religion, etc. It is through interaction with other people that we learn to be members of the society.†¦show more content†¦However, there are unique aspects in the lives of Blacks that distinguishes them from American-Europeans. Even though African Americans from Western, Central, and Southern Africa have different experiences, languages, and cul tures, it was their shared enslavement that created the cultural system that was inherited from Africans to their ancestors. Family Values Prior to slavery ending, African American families were separated because parents and their children were auctioned to different slave owners and rooted in unknown geographic areas. This commonality of these families formulated strong bonds that gave them the strength to move forward. African-Americans place importance on of family and the church. There are extended family bonds with individuals such as grandparents, aunts, uncles and cousins. Even those individuals who are not blood related may have a vital function in the family make-up. It is tradition to give elders of the family respect because the oldest family member suffered hardship longer than older member of the family. Grandparents, especially, grandmothers, are important in African-American families as they support the mothers and are care-givers for the children. When mothers cannot fulfill their roles, grandmothers become the primary parents of child or children. By the end of life, grandparents are cared for in the home by African AmericansShow MoreRelatedFieldwork in Various Anthropological Schools of Thought Essay1167 Words   |  5 PagesCultural anthropology is a social science that studies the origins and development of human societies (History World International, 2001). Many theories to explain cultural variations among humans have emerged. As a result, numerous anthropological schools of thought have been established based on these theories since the nineteenth century. These schools of thought encompass the dominant beliefs about culture during a time period and are constantly changing as new knowledge is acquired. 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What Is the Principle of Optimality

The principle of optimality is the basic principle of dynamic programming, which was developed by Richard Bellman: that an optimal path has the property that whatever the initial conditions and control variables (choices) over some initial period, the control (or decision variables) chosen over the remaining period must be optimal for the remaining problem, with the state resulting from the early decisions taken to be the initial condition.

The Effects Of A Deaf Child Cause Stress Within The Family

When two hearing people come together to conceive a child, their natural assumption is the child will also be a hearing person. However, that is not always the case. Over 90% of deaf children are born to hearing parents. The initial discovery of a deaf child causes stress within the family, because they are ignorant of Deaf culture within the US and also the abilities of deaf people. Nevertheless, despite the initial shock of the child’s inability to hear they are still able to bond together as a family and maintain a healthy family unit. There is a multitude of reasons for child deafness. The most common cause is genetics. The trait for deafness can be passed along a family for generations and the family wouldn’t be the wiser until someone is born with the trait. A child could also be deaf because of complications during pregnancy, afflictions such as rubella, cytomegalovirus, toxoplasmosis and herpes. Medications, like ototoxic drugs, can cause damage in the hearing s ystem of the fetus when a mother is taking it while pregnant. A post-natal child could become deaf due to infant jaundice or a lack of oxygen and illnesses such as meningitis, measles, and mumps. Finally, an injury to the head or exposure to loud noise could cause a child to be deaf. Fortunately, technology allows parents to discover these issues early so they can start early intervention in the child’s life. Early intervention is crucial in a deaf child’s life. During the early years of a child’s life,Show MoreRelatedChild Sexual Abuse1410 Words   |  6 Pagescertainly many experiences before they became truly mature. A child can face lot of dangerous things from the environment surrounding them which might seriously affect their whole life. 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