Women s Rights Of Women - 1854 Words

In today’s society women have acquired more rights than they have had in years. Women now have the ability to do so many things that they couldn’t before, things that they had to fight for such as voting, working outside the home, making family decisions and so much more. This is a constant battle though because there are many people that constantly fight against women’s rights including lawmakers who would like to see their rights suppressed again in the form of child bearing and what jobs are available to women. Women still suffer from unequal pay in the workforce which accounts for a portion of the poverty rate in America. According to http://www.iwpr.org in 2014 women made approximately 79 percent of the wages that men did, equaling a 21 percent pay gap. When you account for the fact that many of these women are single parents supporting a family with no help, you might ask yourself how this is even ethical or right in a society such as ours. According to Uti litarianism we must do what produces the best results for the greatest amount of people. (Mosser, 2013) Since women account for a little over half of the population in the U.S, assuring that they are treated equally and fairly seems like what is in the best interest of the greatest amount of people. Women’s rights become to come into question when lawmakers are working to pass laws telling them when and how they can have children. The Affordable Care Act has led to great advances in giving womenShow MoreRelatedWomen s Rights Of Women Essay1455 Words   |  6 Pagesa myriad of women have expressed through outlets such as public assemblies, literature, and speeches. There have been three waves of the women’s movement, each targeting a variety of issues within each era. The third wave was in 1995, where Hillary Clinton spoke in Beijing, China, claiming that women’s rights were the same as human rights, that every aspiring girl deserved the civil liberties that eve ry man was given around the world. Moreover, the movement had shifted towards women in developingRead MoreWomen s Rights Of Women1265 Words   |  6 Pagesstands in the way of women being equal to men? Journalist Carlin Flora suggests the following, â€Å"While not all claims to humanity are universal and no one context, culture or continent can truly represent all peoples, the following three examples from very different contexts, cultures and continents show that some violations of women’s human rights are universal. In particular, it is still the case the world over that a woman’s reproductive rights, which impact on her right to life, are still seenRead MoreWomen s Rights Of Women881 Words   |  4 PagesTwenty –first century ladies are discovering it a daunting task to keep up both sexual orientation parts as an aftereffect of the women s activist development. They are presently assuming liability for both the supplier and the nurturer, battling like ne ver before to acquire and keep a superior personal satisfaction. Woman s rights has supported in equivalent vocation opportunity, battling to get ladies acknowledged into the employment advertise, and what initially began as ladies strengtheningRead MoreWomen s Rights Of Women Essay1647 Words   |  7 Pagesthe early 1920’s, women thought they had achieved the unachievable. They could finally work, keep their earned wages, marry whomever they please, and even vote. After reaching their goal and fighting vigorously, women could taste equality and the freedom they deserved. While women still have the right to work in today’s society, women are not exactly treated equal in the workplace. Regardless of the past and the extreme measures taken to ensure equal opportunities for both men and women, there are manyRead MoreWomen s Rights Of Women1590 Words   |  7 Pagesthe 1920s, women were ignored in every aspect of their life. From politics, to social situations, women wer e constantly looked at as lesser. The 20s was a decade of women ready to fight for their rights. From gaining social freedoms, to getting political rights, the 20s was the first decade of feminism. Many women played key roles in the fight for women s rights through speeches, marches, and much more. The women that fought for their rights in the 1920s completely changed how women live their livesRead MoreWomen s Rights Of Women1230 Words   |  5 PagesWomen’s suffrage has stretched from the 1800’s to present day, as women have struggled to have the same civil and constitutional rights as men in politics and be appreciated as equals in the workforce. Groups of women known as suffragists questioned the customary views of women’s roles. Eventually our nation has evolved and realized that male-controlled societies suppress women’s rights. From the beginning steps taken in 1850 to 2013 with women earning combat roles in the military, women’s rolesRea d MoreWomen s Rights Of Women1206 Words   |  5 Pagesto speak of women and the role of women in this election, the subject of women is tiresome but necessary in a world where gender is still existent as an obstacle for most. I cannot identify what woman is. I am basing my definition from our modern understanding of woman, our general view, and the popular experience. People are using younger women voting for Bernie Sanders as proof of gender’s irrelevant in this election, that women have achieved their rights. Even if women ‘have rights now’ it doesRead MoreWomen s Rights Of Women1393 Words   |  6 Pages Women all over the world are being treated different than men. Iran is one of the places that women are being treated the worst. From restrictions to punishments, women in Iran are being treated with no respect, and that is not okay. Women’s rights activists have tried to get it to change, and have traveled to many places to try and get more people to join their movement. There are many issues with women not having the same rights as men. One of the main problems is that they are treated lessRead MoreWomen s Rights Of Women1272 Words   |  6 PagesThroughout history, women have fought a strenuous battle for equal rights. Many men, and even some women, all over the world believe that women do not share the same value and importance to society as men do. On September 5, 1995, Hillary Clinton spoke at the 4th World Conference on Women, on behalf of women all over the world. Clinton raised awareness on how women s rights are being violated and why it is important to recognize women s rights as equal to everyone else’s rights. Even today, in 2016Read MoreWomen s Rights Of Women1052 Words   |  5 PagesThe family has traditionally been the basic unit of Chinese society where women have long been charged with upholding society s values in their roles as wives and mothers. Especially in the Qing Dynasty, women were required to balance society s i deals with the reality of raising a family and maintaining a household. Throughout the imperial period and into the beginning of the twentieth century, the relationship among family members was prescribed by Confucian teachings. The revered philosopher

Heroism In Tim OBriens The Things They Carried - 1684 Words

Growing up, many young boys idolized the war heroes in movies such as Saving Private Ryan and American Sniper. However, the glorified heroism that is depicted in these films is far from the reality that is war. A more realistic rendition of war is seen in Tim O’Brien’s short story, The Things They Carried. Throughout the story, O’Brien uses metafictional characters to portray the physical and emotional burdens carried by American soldiers who were forced to conform to societal expectations upon being drafted for the Vietnam War. The literary elements O’Brien uses throughout the story to convey this theme are symbolism, imagery, tone, and inner conflict of the protagonist. The Vietnam War, which lasted from 1955-1975, is still one of the†¦show more content†¦These things are a symbol to show the weight of the war is literally and figuratively on their shoulders. The enormous emotional burden mentioned by Silbergleid becomes apparent as the lists tr ansition from physical items to personal emotions throughout the story: They carried all the emotional baggage of men who might die. Grief, terror, love, longing†¦They carried the soldier’s greatest fear which was the fear of blushing†¦It was what had brought them to the war in the first place, nothing positive, no dreams of glory or honor, just to avoid the blush of dishonor. (O’Brien 333) This passage helps the reader understand how the emotional burden of uncertain death weighed on the soldier. However, it also acts as a symbol by giving light to the fact that the emotional baggage they carry was brought about by their own fear of humiliation and shame. Many of the soldiers are there only to avoid the persecution that ensued those who evaded the draft. Through the use of symbolism, O’Brien is able to effectively highlight the burdens faced by the soldiers who conformed to the expectations of society. O’Brien’s use of imagery allows him to paint a vivid depiction of the horrors experienced by the foot soldiers in Vietnam. These horrors perpetuate the physical and emotional

Accounting For Business Decisions Harvey Norman Company Case Study

Questions: Part A Provide an executive summary of your companys background relating to business structure, operations, services and all other business activities that are conducted, etc. Part B Recently you received the following offers from the organizers of Melbourne Tennis Open 2015:Now you can buy premium tickets to the coming Melbourne Tennis Open 2015 with signatures of your choice of popular tennis players like Rafael Nadal, Roger Federer to name a few. However, there are only 3,000 tickets that have these collectible features. Retail price: $300 each Tennis club members: $280 each To order, complete the online order form @ www.MTO2015.com.au. Allow 5 days for deliveryRequired:1. Describe the alternatives the organisers have in relation to recognizing revenues. Which would you recommend and why?2. Would your answer differ if you included in the sale of the tickets that if the customers are not happy the tickets may be returned within one month?3. Let us assume that the organisers contracted a selling agent that takes care of all selling and marketing responsibilities, gets 10% as commission. The policy states that no returnno exchange. When should the organisers reco gnize revenue?4. With regards to the authenticity of the signatures, do you think the accounting profession have the skills to provide the services to authenticate? Discuss and show examples.5. Discuss the importance of Cost of Goods Sold(COGS) in this case. How is it applied?6. Let us say that the signatories will get a fixed fee for the effort, when would the organisers recognize the expense?7. Assume that the signatories will get a 5% commission on the sales of their signed tickets.When would the organisers recognize the costD Answers: Part A Introduction This paper focuses on providing an insight to the structure of the financial statements and contribution of these elements in the decision making and strategy development of an organization. In this assignment, a public company listed on the Australian Stock Exchange will be chosen and the annual report will be scrutinized for undertaking research on the financial statement (Drury, 2004). In this paper, the balance sheet, income statement, cash flow statement and shareholders equity. Comparison of the major elements with the previous year will be conducted in this paper. Background of the Company Harvey Norman was established by Gerry Harvey and Ian Norman in 1982. In the year, 1987 Harvey Norman Holdings Limited was listed on the Australian Stock Exchange (ASX). The company has been focusing on integrated franchising, property and retail businesses. It has been found that Harvey Norman has been operating under a franchise system and delivering excellent retail offerings to the customers. The product range is wide and the advanced technology along with the market leadership helped in the achieving organizational success. The company has granted franchises to the independent business operators under major three brand names such as Harvey Norman, Joyce Mayne and Domayne. The franchisees are engaged in selling products in various categories such as small appliances, electrical goods, flooring, carpets, bedding, furniture and computerized communications. The organizational culture of Harvey Norman is multifaceted. Hence, it becomes difficult to describe it specifically due the or ientation of the franchise system. Specific proportion of the earnings of franchisee and the revenue is spent for in the local community (Harveynormanholdings.com.au, 2015). Analysis of the Financial Statements of Harvey Norman Balance Sheet Analysis Balance sheet of an organization depicts the assets and liabilities of the company. All types of assets including current asset, fixed asset, and intangible assets are represented so that the financial position of the company can be understood. On the other hand, it is important to indentify the long terms as well as short term obligations of the company. It significantly helps in the decision making process. This section will focus on comparing the major five elements of balance sheet for 2013 and 2014 of Harvey Norman (Epstein and Lee, 2000). The following table indicates important five elements of balance sheet for the consecutive two years and percentage change. Particulars Values are in '000 2013 2014 % change Total Current Assets $ 1,531,913.00 $ 1,607,167.00 4.912% Total Non-current Assets $ 2,533,118.00 $ 2,618,169.00 3.358% Total Current Liabilities $ 1,262,232.00 $ 834,057.00 -33.922% Total Non-current Liabilities $ 867,119.00 $ 471,998.00 -45.567% Total Stockholder's Equity $ 2,363,855.00 $ 2,491,106.00 5.383% From the above table, it can be understood that the current asset of Harvey Norman has increased by 4.912% (Harveynormanholdings.com.au, 2015). It indicates that the access to the liquid assets or easily convertible asset has increased. It has a positive implication for the company(Hansen and Mowen, 2000). Additionally, it must be noted that excess current asset is not favorable and it indicates that the company has not been able utilize its assets. From the above table, it is also implied that the non-current asset which is consisted of capital asset, fixed asset and intangible assets has enhanced (Ferranti, 2003). It means the overall asset of the company is increasing and Harvey Norman has enough capital to expand its business activities. On the other hand, current liabilities of the company have declined. It means that the company is not receiving high credit period by the suppliers. Similarly, the above table demonstrates a significant decline in the non-current liabilities. The se values imply that Harvey Norman has been paying off its liabilities and its obligation has declined considerably. Total stockholders equity has also increased in 2014 by 5.38% from the previous financial year. Income Statement Analysis Income statement helps in indicating the amount of revenue and expenditure incurred throughout the financial year. Income statement is one of the important financial statements that help in providing an insight to the profit and loss of the company (Epstein and Lee, 2000). This section will focus on analyzing the income statement of Harvey Norman. Principle elements of the income statement will be compared with the previous financial year. The following table compares the major elements in the income statement and demonstrates the percentage change: Particulars Values are in '000 2013 2014 % change Total Operating Revenues $ 1,323,481.00 $ 1,513,662.00 14.370% Cost of Goods Sold $ 944,229.00 $ 1,064,892.00 12.779% Total Expenditure before tax $ 1,247,380.00 $ 1,198,834.00 -3.892% Earnings per common share $ 0.1339 $ 0.1993 48.842% From the above table, it is evident that the operating revenue of Harvey Norman has increased by 14.37% in 2014 in comparison to the previous financial year (Harveynormanholdings.com.au, 2015). It is a positive implication for the financial performance of the company. This value indicates the company has been able to enhance its sales and customer base has enhanced. Additionally, the cost of goods sold has increased by 12.779%. As the sales volume has increased, it is obvious that the cost of goods sold will increase (Hansen and Mowen, 2000). However, it must be noted that the proportion of increase in sales or revenue differs from the increase in the cost of goods sold. The rise in cost of goods sold is lower in comparison to the rise in revenue (Freedman and Jaggi, 2000). It implies that Harvey Norman has been able to work efficiently to control its cost of production. From the above table, it can be found that total expenditure excluding tax has declined by 3.892% from the previou s financial year. It significantly implies that Harvey Norman has been able to achieve higher level of operational efficiency in 2014 in comparison to 2013. Hence, it can be stated that the operational performance of the company has improved leading to enhance the financial performance. Earnings per share are an important indicator for the investors. It has been observed that the earning per share has improved which indicate the company is performing well enough. Additionally, this positive indication will help in attracting more investment for the company. Cash Flow Statement Analysis Cash flow statement helps in depicting the cash position of the company. It includes the list of cash transaction for different activities such as investment activities, operational activities and financing activities. Cash flow statement is essential for fundamental analysis as it depicts how much actual cash has been generated by the company. Additionally, the cash flow statement analysis helps in understanding the potential of the company to pay for its operational activities and growth in future. This section will focus on analyzing the cash flow statement of Harvey Norman and the major elements will be compared in context of previous years performance. The following table demonstrates the important elements of cash flow statement for Harvey Norman for the last two years (Hirsch, 2000). Particulars Values are in '000 2013 2014 % change Net cash Flow from operating activities $ 239,217.00 $ 338,935.00 42% Net cash Flow from investing activities $ (208,181.00) $ (113,117.00) -46% Net cash Flow from financing activities $ (46,562.00) $ (235,213.00) 405% Net cash or cash equivalent at the end of the year $ 124,567.00 $ 115,172.00 -8% From the above table, it has been found that the net cash flow from operating activities of Harvey Norman has enhanced by 42% (Harveynormanholdings.com.au, 2015). It clearly indicates that the company has been undertaking its operational activities efficiently and it has been able to generate he positive cash flow from the operations. Hence, it can be stated that it has a positive implication for the company. Cash flow from investing activities record the activities associated with investments (Pavlovic and Bogdanovic, 2013). It has been found that the cash outflow regarding purchase of new equipments, plant etc was higher in 2013. Additionally, payments made for purchasing investment property for the company was higher in the previous financial year (Harveynormanholdings.com.au, 2015). Hence, it has been found that the cash outflow for investing activities was greater (Freedman and Jaggi, 2000). On the other hand, cash inflow due to sale of plant, equipments and some properties is g reater in 2014 in comparison to the previous year 2013. Thus the net cash out flow from operating activities has declined in the latest financial year (Hirsch, 2000). Cash flow associated with the financing activities majorly associated with activities of financing such as borrowing, loans, repayment of loans, interest paid etc. It has been found that the cash outflow associated with the financing activities of Harvey Norman has significantly enhanced in the 2014 in comparison to 2013(Hansen and Mowen, 2000). From the financial statement, it has been found that the company has to pay greater amount of dividend and had to repay higher amount in the latest financial year. Hence, the net cash outflow from financing activities has extensively increased. The net cash balance shown in the cash flow statement of a company indicates that the amount of cash or cash equivalent available to the company at the end of the financial year. In case of Harvey Norman, it has been found that the net c ash balance of the company in 2014 has declined by 8% from the previous year (Piao and Ni, 2011). Though the cash inflow from operating activities has significantly increased, cash outflow is significantly high due to the investing activities as well as financing activities. Hence, a decline in the net cash balance is observed in case of Harvey Norman in the year of 2014. Stockholders Equity The stockholders equity is indicated in the balance sheet of a company. in case of Harvey Norman, it has been found that the equity of stockholders has increased by 5.38% in 2014 in comparison to the previous year. It has a positive implication for the company however, it must be noted that higher value of stockholders equity indicates greater dilution of the ownership (Riahi-Belkaoui, 2001). Conclusion This paper has efficiently scrutinized the financial statement a public company, Harvey Norman which is listed on Australian Stock Exchange. It has been found that the company has achieved greater operational efficiency in 2014. The balance sheet analysis of the company indicates that the current asset as well as no current asset of the company has increased. On the other hand, short term and long term liabilities of the company has declined. It indicates that the company has not been permitted greater credit period and paying off its liabilities. Analyzing the income statement of the Harvey Norman, it has been found that the revenue of the company has enhanced which has a positive implication for the company. Additionally, expenditures regarding operational activities have declined which implies that the company has been able to achieve operational excellence. The cash flow statement of the company has implied that the net cash balance of the declined by 8%. The major reason behind the decrease in net cash balance is the high cash outflow due to financing activities and investment activities. Part B: Case Study 1. The organizers of Melbourne Tennis Open 2015, has decided to offer premium tickets of the Melbourne Tennis open along with the autograph of the popular tennis players which can be chosen by the customers. There are only 3,000 premium tickets to offer the customer. It has been decided that the retail price of the tickets will be $ 300 and the price of the tickets will be $ 280 for the tennis club members. These are the two alternatives available to the organizers of Melbourne Tennis open to recognize the revenue. I would recommend that the organizers must choose the retail price for selling the premium tickets as the revenue will be higher in this case. 2. Now, it is stated that the organizers of Melbourne Tennis Open 2015 are deciding to keep an option for returning the ticket if the customers are not happy with it. The customers will be able to return the ticket within one month from the date of purchase. In this situation, selection of the retail price will not be suitable for recognizing revenue. If the customers return the ticket there will be greater loss. Hence, choosing the mixture of two options will be suitable for the organizers of Melbourne Tennis Open 2015. For the tennis club members the ticket will be sold at $ 280 and for other price will be 300 dollars (Hirsch, 2000). 3. It has been assumed that a selling agent has been chosen and the organizers of Melbourne Tennis Open 2015 have entered into a contract with the agent. According to this contract, the selling agent will be responsible for taking care of all the marketing and selling activities. The selling agent will get commission at 10% of the sales. There will not be any policy for returning or exchanging. In this case, the organizers will recognize revenue at the time of sales and after paying the 10% of the price of ticket which is given to the sales agent as commission. 4. Accounting profession has the skill in order to provide a service for authenticating. Authenticating, authorization and accounting is the service provided by various organizations such as CISCO. Thus, the autographs of the popular tennis players given with the premium tickets can be authenticated with the aid of this service(Cisco, 2015). 5. Cost of goods sold helps in estimation of the cost of manufacturing the good or direct cost. Direct cost includes direct cost of material, direct labor and direct overhead. It has been observed that in case of manufacturing the cost of goods sold can be easily determined. However, in case of service, the direct cost is difficult to calculate. The reason is direct material, direct labor etc are not available in case of service. So, the component, cost of goods sold cannot be used in this case (Hansen and Mowen, 2000). 6. It has been assumed that the organizers of Melbourne Tennis Open 2015 have decided to pay a fixed fee to the tennis players whose signature will be put on the premium tickets. Now, it the question is when the organizers have to pay for it. At the time of agreement or at the time of getting the autographs, the organizers of Melbourne Tennis Open 2015 need to pay the fixed amount to each of the tennis players nominated for putting signatures on the premium ticket (Hirsch, 2000). 7. It has been stated that the organizers of Melbourne Tennis Open 2015 has decided to give 5% commission on the revenue to the tennis players who are giving their autographs on the premium tickets. The commission will be dependent on the value of sales for the tickets signed by each popular tennis player. Hence, it is clear that the expenditure regarding the commission paid to the tennis players will be realized at the end of the selling of tickets (Drury, 2004). References Cisco, (2015).Authentication, Authorization, and Accounting Overview [Identity Based Networking Services]. [online] Available at: https://www.cisco.com/en/US/products/ps6638/products_data_sheet09186a00804fe332.html [Accessed 5 Feb. 2015]. Drury, C. (2004).Management and cost accounting. London: Thomson Learning. Epstein, M. and Lee, J. (2000).Advances in management accounting. New York: JAI - Elsevier. Ferranti, K. (2003). Digging deep into derivatives: balance sheet management making strategic decision making better.Balance Sheet, 11(3), pp.20-22. Freedman, M. and Jaggi, B. (2000).Advances in environmental accounting management. Amsterdam: JAI. Hansen, D. and Mowen, M. (2000).Management accounting. Cincinnati: South-Western College Pub. Harveynormanholdings.com.au, (2015).Harvey Norman Annual Reports. [online] Available at: https://www.harveynormanholdings.com.au/annualreports.htm [Accessed 5 Feb. 2015]. Harveynormanholdings.com.au, (2015).Harvey Norman Corporate Profile. [online] Available at: https://www.harveynormanholdings.com.au/companyprofile.htm [Accessed 5 Feb. 2015]. Hirsch, M. (2000).Advanced management accounting. London: Thomson Learning. Pavlovic, M. and Bogdanovic, J. (2013). Cash flow statement.Skola biznisa, (3-4), pp.129-147. Piao, Z. and Ni, M. (2011). The Sensitive Dynamic Study of Business Investment Decision-Making on Cash Flow.AMR, 403-408, pp.394-399. Riahi-Belkaoui, A. (2001).Advanced management accounting. Westport, Conn.: Quorum Books.

Various Types of Yarn Essay Example For Students

Various Types of Yarn Essay Flake yarns, also known as flock yarns, are usually single yarns in which small tufts of fiber are inserted at intervals and held in place by the twist of the base yarn. The result is a flake yarn of varying thickness and softness, caused by the soft effect ply held in place by the uniform binder. These may be round or elongated. Flock yarn is used for fancy effect uses. Spiral Yarns Spiral or corkscrew yarns are complex yarns in which the desired effect is obtained either by twisting together yarns of different diameters, different sizes, or different fiber content, or by varying the rate of speed or the direction of twist. The spiral yarn consists of two yarns of different size: one fine with a hard twist, the other bulky with a slack twist. The heavy yarn is wound spirally around the fine yarn. Fine yarn is also known as core yarn. A corkscrew yarn can be made by twisting together two yarns at an uneven rate, by twisting together two yarns of different size, or by twisting a fine yarn loosely around the heavy yarn so it gives the appearance of a corkscrew. Spiral yarns have more elongation than other types of yarns. Sometimes, the core yarn is completely hidden by the spiralling outer yarn, as in the case of Lastex where the core yarn is rubber while the outer yarn maybe of cotton, nylon or other textile. We will write a custom essay on Various Types of Yarn specifically for you for only $16.38 $13.9/page Order now Ratine Yarns Ratine and gimp yarns are very simple to each other and, in addition are rather like boucle and loop yarns. The major difference between boucle and ratine or gimp yarns is that the loops are close together in ratine or gimp, while in boucle they are more widely spaced. The structure is similar, in that the yarn forming the loops is wrapped around the base yarn and then held in place by a binder or tie yarn. The ratine yarn shows a taut, rough surface effect in overall appearance. The term gimp is used frequently as a synonym for ratine. When a distinction is made, a yarn that has the loops formed by a very soft and slacky twisted yarn is referred to as a gimp yarn, while the loops on the ratine yarn are of a soft but securely twisted yarn. Boucle or Loop or Curl Yarns Boucle yarns are characterized by tight loops projecting from the body of the yarn at fairly regular intervals. These yarns are of 3-ply construction. The effect yarn that forms the loops is wrapped around a base yarn, and then a binder or tie yarn holds the loops in position. Boucle fabrics can be constructed by either knitting or weaving. The yarn is also available for hand knitting. Nub, Knot or Knop, and Spot Yarns The terms nub, knot, knop and spot are often used interchangeably; however, there are minor differences between nub and knot yarns. A nub yarn (sometimes called a spot) is a ply yarn. It is made on a special machine that holds the base yarn almost stationary while the effect yarn is wrapped around it several times to build up a nub or enlarged segment. Chenille Yarns Chenille yarns are used for special effects in fabrics and in the manufacture of chenille rugs. The yarn resembles a hairy caterpillar –chenille is French for caterpillar. It has a soft, fuzzy, lofty (springy) surface. The effect is achieved by a core of two yarns plied together and firmly holding short tufts of soft twisted yarn between the twists along the core’s length. The result is a yarn with a velvet like or pile surface.