Accounting Profit Figure Measurement of Profit

Accounting Profit Figure Measurement of Profit The accounting profit figure is simply a measure of the true profit of an organisation. Discuss I will start by criticising my initial identification of accounting profit (a calculable amount, with set answer!). Profit is not just a set of calculations which has a defined/set-in-stone answer it can be described as the result after particular accounting rule and conventions have been employed (Deegan and Unerman 2006). These rules and conventions are created by standard setting bodies for example the International Accounting Standards Board in relation to conceptual frameworks also created by these bodies. Conceptual frameworks aim to assist creation of consistent and logical standards with an emphasis on the decision usefulness of accounting information however problems occur when highlighting whether accounting profit=true profit as key definitions in the framework need to be addressed; Who are the accounting users? And what are the objectives of financial statements? In the IASBs Framework for the Preparation and Presentation of Financial Statements users are defined as present and potential investors, employees, lenders, suppliers and other trade creditors, customers, governments and their agencies and the general public (IASplus 2009) As you can see the framework aims to apply to a wide range of users but in practice the scope is normally significantly reduced and typically tends to be skewed towards being useful for current and potential investors. This means financial reports and the accounting profit figure tends to be economic in nature ignoring any social and environmental factors (sustainability reporting) which affect business performance. Puxty (1998) identified the idea of a traditional accounting paradigm for management accounting and I believe this can be related to modern financial accounting too, in the approach that the accounting profit figure is a way to solve the economic problem of how a business has performed therefore it can not simple be a measure of true profit as it is calculated solely with quantifiable economic values. My views are further strengthened by how the IASB framework identify the objectives of financial reports The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions again common practice and prescribed standards leads to information being solely economical as these figures are seen to be useful for economic decision making. Influences on standard setting also back up my view on how accounting profit is mostly an economical figure. Capture theory describes how the regulated tend to capture the regulator' (DU 2006:40). Relating this to modern accounting standard setting we can witness how the big 4 accounting/audit firms (the regulated) have a large influence over the standard setting bodies and lobby for and against standards in order to satisfy their needs (private interest theory) which tend to try and protect the traditional paradigm of accounting to allow them to continually reap the rewards of monopolising the accounting industry. This leads me onto my second topic of discussion, how accountants craft the accounting profit figure. My previous answer talks about subjectivity, I still believe this is a large factor in differentiating accounting and true profit and will discuss here in more depth. Hines (1988) talks about how accountants have the power to shape reality and questions Who knows what the full picture is?..depends on people deciding that they have the full picture. So ignoring for a minute the fact that the accounting profit ignores sustainability reporting then many users may see the accounting profit as true profit if they believe accountants are showing the full picture then again this is typically false as accountants have the power to recognise and realize assets, liabilities and revenue (slightly constrained by IAS and IFRSs although they do influence their creation) in line with the picture they want to create of the organisation. Therefore accounting profit depends on the assumption that accountants work professionally, ethically and in accordance with public interest theory to sculpt a full picture of an organisations performance. Looking at an example IAS16 Property, Plant and Equipment it states that the carrying amount of an asset can measured at cost base (historic cost minus depreciation) or a revaluation model where a fair value can be measured reliably consequently accountants have the ability to choose when/if to revalue an asset at a time which could improve the perceived performance of the business. IAS 16 also relies on professional judgement firstly when calculating the amounts used in recognising the initial cost of an asset and when estimating the useful life of an asset for depreciation purposes, these judgements can be manipulated to affect the reliability of accounting profit measuring true profit. My final statement in part 1 is now redundant and to conclude it is shown that it is nearly impossible for accounting profit to simply be a measure of true profit as the accounting profit figure is trapped in a traditional paradigm which focuses on using economical figures in financial statements ignoring the idea of sustainability reporting which should be included to measure true profit and even when ignoring this fact the accounting profit figure is far too subjective and exposed to professional judgement to even portray a full picture of an organisation let alone true profit.

Chapter notes

A person is in a poor position to say there was an invasion of privacy when personal information is oluntarily placed in public view. 1. In privacy discussions, a frequent question is whether a reasonable person would expect information to be confidential, expectation of privacy. † stated as â€Å"a reasonable 2. For more than 20 years, â€Å"data mining† has been growing and media/Kroger cards have only increased this. a. The goal of a marketing strategist is to place an effective social message in front of the most likely group of â€Å"customers† at possible expense. b.Social media is essential to this end. the least C. Pushback stemming from privacy concerns comes in the form of people not nowing they have given consent or objecting when they discover that information about them they thought was private is, in fact, public. In other words, under the circumstances, they were under the impression they had a reasonable expectation of privacy. EXAMPLE: Suppose Bo b has hemorrhoids, a severe case † and frequently Googles â€Å"hemorrhoid relief† and other, similar terms. Bob may be surprised when he gets an e-mail with a coupon for Preparation H.He might be aghast to discover he has actually put what he has put what he considered to be personal, medical information n the Internet for a marketing company to harvest. And it could go on from there. Suppose Bob applies for a Job as an airline pilot and a background check reveals his medical condition. It's not debilitating, but another applicant who doesn't have hemorrhoids gets the Job. Bob would never know he was discriminated against searches he had initiated. Worse, suppose Bob does not have hemorrhoids, but is a medical student writing a paper?Suppose he's shopping for health insurance and is denied coverage or pays an excessive premium due to a medical condition he doesn't even have? SALIENT POINT: When thinking about privacy, it's also important to consider whether an alleged intrusion was by government or by private interests. Remember that the Constitution's wording is about what government will do and won't do. D. The sequence of cases: Griswold v. Connecticut (1965) Contraception was illegal in Connecticut. Roe v. Wade (1973) Performing an abortion was illegal in Lawrence v. Texas (2003) Homosexual acts were illegal in Texas. 1 .Progressively, the Supreme Court expanded the â€Å"right to be left alone† absent a state interest as first envisioned by Warren and 2. Needless to say, these cases represent a sea change in Brandeis in 1890. American social and legal history. For most of America's history, making people behave â€Å"properly' was deemed a valid role of government. Over the past few decades, we have come to the point that unless government cant state a strong public interest to be achieved, it has to leave us alone. EXAMPLE: In the past few years, the standard response to same-sex marriage legalization has become, â€Å"It doesn't a ffect me. The new public mindset is, â€Å"Who am I to Judge or tell people what is and what isn't an appropriate relationship? † In the ast, society had no problem with this. Too, consider whether the logical extension is whether polygamy, domestic violence or similar behaviors can/should be legalized on the same basis, TEXT NOTE: Only people have a right to privacy. Organizations – businesses, universities, nonprofits – do not. Only people. TEXT NOTE: As we discuss the four area of privacy tort law, note that each has different elements of proof and defenses. Avoid confusing them. II. The four areas of privacy law/torts A.Appropriation of name or likeness for trade purposes AKA Commercial appropriation of a plaintiffs name or likeness. TEXT NOTE: There are two classes of plaintiffs in this tort – the nonfamous and the famous. Distinguishing them is critical to the analysis. For everyday people, damages are based on insult, emotional hurt. For celebritie s, damages are based on the Implied- by circumstances People who voluntarily place information before the public can't protest 1 . Appropriate means take without permission. a. As we have often seen, early on in legal circles, this was considered a problem. b.Starting in Georgia in 1905, an person was awarded not $25,000 when his image was used in a newspaper ad. The d was not based on the person's fame and did not portray him in a negative way, but he was insulted, hurt emotionally, would not have consented. c. Famous people, celebrities, are different in that their images, their fame has commercial value. Putting my name on the packaging for a football wouldn't help sell it. Putting Eli Mannings name instead would be designed to improve sales. The property interest celebrities have in their name in likeness is called right of (1) Because a right of publicity is â€Å"property' it can publicity. e sold or inherited Just like a ring or a car or a iece of furniture. This is why Elvi s and Michael Jackson have made millions more annually since they died than when alive. (2) But for private plaintiffs complaining of commercial appropriation, because damages are based purely on emotion or stress or preference, these interests are not inheritable. If for some reason a picture of your mom † assuming she is not a celebrity † appears on a package of flour after damages. 2. Name or likeness her death, there is no basis to recover a. More often than not, this will be a Jury question (question of fact).How clear was it that the defendant ntended you to be identifiable? EXAMPLE: Suppose a movie is made and there's a real Jerk character named â€Å"Dean Mitchell. † I feel horrified and demeaned, but if the use of the name is purely incidental then too bad for me. No damages. Incidental use. EXAMPLE: Without your knowledge or permission, your picture is taken at an 0. 0. T. stop. Next thing you know, this photo has been enlarged 12 feet tall and is used i n vinyl applied to all 0. 0. T. vehicles. Strangers come up to you on campus and say, â€Å"Hey, Bus Girl† and professors call on you in class as â€Å"bus girl. You have a case for he emotional stress this causes, if any. On the other hand, if the picture is in profile or something and you recognize your image but others do not, then it's not likely you have a basis for a lawsuit. b. In the context of celebrities due to their right of publicity, the analysis is easier. It's usually clear celebritys image for market that a defendant has used the advantage. in Taylor and I claim that speedy service is the basis for using â€Å"Swift. † c. Name or likeness doesn't have to be birth certificate name or front-on photograph. Chapter Notes If 10% of the population of the confederate state would take an oath, they could be readmitted back into the union. Lincoln was radical. Andrew Johnson and Reconstruction plans: wanted to let the southern states rebuild themselves, if they would take an oath of allegiance would be readmitted (not high ranked), restitution of property?did not include slaves. Hand pick governors and create their own governments. They had to revoke the secession ordinance, abolish slavery, and repay some of the war debts.However, the Radical Republicans were against this. South was democratic. Black Codes: any kind of codes used to discriminate against blacks. Beginning of segregation, doesn't specify race or whatever?grandfather clause. Freedman's Bureau: 50 acres and a mule. Wade-Davis Bill: radicals view. Republicans being very angry at Johnny's Ideas. Resistance of wage labor: against the blacks. The point when the blacks were trying to get Jobs, paid less or discriminated or didn't have wage. Wen t around to a lot of dif. Places, subsistence farmers. Thirteenth Amendment Fourteenth Amendment Blacks were citizensFifteenth Amendment gave black citizens the right to vote. = treatment under the law. Radical Republicans Reconstruction was about rebuilding society?totalitarian society. 5 dif. Military districts. SC the last state to be released from this. Radical Reconstruction Johnny's Impeachment not really removed from office. Impeached because he Election of 1868: Grant. Grant was a war hero Run for office and most likely win. Women's suffrage : homestead act. Women that moved out west were more Independent with the farms, were widows b/c their husbands died. More Independent women In the west.Carpetbaggers and scalawags: Carpetbaggers: entrees from the north. SC: southerners who believe in northern stuff. A lot of free open land, start businesses Go down south and get cheap land, some are sympathizers (n) SC: okay with new people moving down, help rebuild economy Black offic eholders: They can win because of gerrymandering (taking a district and shaping it oddly) Black majorities, had the eggbeater clause, make up rules and try to dissuade them from running. Rare because the whites were against it. Sharecropping: south has a lot of land, what happens is the freedman's bureau gives 50 acres of land.Split up land and give It to the people. Blacks turned to land for support: live off of It, subsistence farming, part of land went back to the people that lived there. Nicer way for the masters to get their stuff back. Rise of the UK Klux Klan Nathan Bedford Forest. Starts the ASK. A confederate general who starts it out of (Knights of White Camilla) hate. Anybody that was going to run, they intimidate them. Tried to scare them away, threats, one of the first terrorist groups. Redeemers ex-confederates that wanted to restore the south. Self-government, social standard.

American Fashion Industry in 21st Century

American Fashion in 21st Century ‘Fashion’ is the need to adapt to ever changing styles; to dress in distinctive and current trends and a means for one to express their individuality. Fashion refers to keeping every aspect of one’s body up-to-date for varying reasons. Some people prefer a simple life style with modest attire whereas most passionately follow the fashion industry and rapidly change accordingly. This increase in demand for individually tailored items including everything from clothing and footwear to makeup and body piercings is what gave birth to the fashion industry.The roots of this business can be traced to America in the nineteenth century where it grew rapidly and spread across the globe to become the highly integrated industry that exists today. The fashion industry has created thousands of jobs, increased national output and has made significant contributing to increases in GDP (Gross Domestic Product) but is also accompanied by exploitation of labor, eating disorder particularly in models and also the growth of counterfeit products.The international fashion industry portrays an ideal body type commonly known as the ‘size zero’ which women often attempt to attain. This leads them down the road of low self-esteem, starvation and even self-mutilation often resulting in eating disorders, health issues and even suicide. Models between the age of 18 and 24 practically give up eating and also resort to using drugs and alcohol to combat the ensuing depression and irritability which eventually leads to some of them dying young, all just to gain entry into the fashion industry.Natasha Duncan was one such prominent American model who committed suicide at the age of 21(Rose 1). The global fashion industry projects the image of thin and beautiful people that have been airbrushed to perfection thus creating an ideal image of how ‘fashionable’ people should look. Common women get conscious about their own lo oks and then try to attain this level of perfection, the road to which often go through eating disorders such as anorexia nervosa and bulimia.In fact, it is estimated that 8 million Americans suffer from an eating disorder – seven million women and one million men( Fashion 1). Nevertheless it is argued that the American fashion industry has made vital contributions to its in terms of creating employment opportunities and boosting GDP. As a matter of fact, despite the severe recession, the fashion industry is one of the most stable and high-growth industries in the economy.This is because, irrespective of inflation and wages, people still need to buy clothes, footwear and makeup and the fashion industry is one that can rapidly adapt to provide them. In 2010 American households spent, on average, $1,700 on apparel, footwear, and related products and services which is why it generates over $20 billion in revenue is annually (Fashion 1). Moreover the fashion industry played an im portant part in giving jobs when other industries were firing people.Currently it employs over 4 million people under the following areas: design, manufacturing, distribution, marketing, retailing, advertising, communication, publishing and consulting (Fashion 1). Beside creating jobs and increasing GDP, the fashion industry has promoted the freedom of expression by allowing individuals to express themselves through their attire. Fashion designers rapidly come up with innovative and creative ideas thus essentially enriching the lives of people and making them more interesting.This is precisely why fashion shows are held: they give models a chance to flaunt their talents and also an opportunity for them to interact with models from other countries, communities and ethnicities which allows them to express themselves and their unique identities. When people are well dressed according to what is in fashion, this would reflect the culture and thinking of the society. Nevertheless, it mus t be noted that fashion leads to competition amongst people to look better than others which manifests itself through jealousy, resentment and even sabotage.What is more, this completion extends to designers as well since they strive to differentiate their products introduce innovative styles which can result in an inefficient use of resources and illegal business practices. This need for cost minimization is one of the reasons as to why the fashion industry exploits cheap foreign labor. The glamor, the runways and the exhibitions are just the front of a dark background. This industry works on the basis of subcontracting, where designers place orders with manufacturers who then hire sub-contractor to complete their orders.Since this industry is highly competitive subcontractor are given only take or leave option with often less payment compared to amount of work which forces them to resort to employing cheap labor in their own workshops which often end up resembling sweat shops. Eve n if this is not the case, designer brands have their own units to produce their goods. Recently many of the fashion retailers have been accused of underpaying their workers and violating international labor laws by running sweatshop. These involve extremely low wages, long working hours and poor working conditions.Earlier this month, factories in Cambodia were investigated for possible violation labor laws. These factories produced clothing for the fast fashion retailer H&M which was found to be paying their workers a measly wage of $61 a month by a Swedish TV program called ‘Kalla Fakta’(Keilla 1). Since America is powerful country, it negotiates trade agreements with developing countries on the basis of free trade agreements. Famous brands then shift their production units to such countries where exploitation is very common. According to a U. S. ommerce department report, the basic wage for garment workers in Honduras is $0. 473 per hour, or $3. 47 per day. After ded ucting costs for transportation to and from work, breakfast and lunch costs of $2. 59 that leaves $0. 80 a day for families and other basic needs ( the Ethics pg 345). This is considered to be completely unfair when workers are hardly making their ends meet but on the other hand fashion houses are making handsome profits. In addition to these the fashion industry has a negative social impact through the creation of counterfeit products.These are replicas of original products which are sold at substantially lower prices in black markets all over the world. It is argued that this practice is unfair since some consumers are paying more than other for the same good. In America such problems are even more complex because their legal system only protects functionality and not design or style. Since fashion houses have globalized their production and distribution process, it becomes easier to produce counterfeit goods. This is represented by the fact that the U. S. customs made 6500 seizur es in 2003 worth over $94 billion (the Ethics pg 346) .High demand for fashion goods gives other business the incentive to make fake copies of original goods and sell in the market. This not only causes a loss in the sale for fashion businesses but also increases the probability of customers mistakenly purchasing fake items. In its annual ‘’special 301† review, the office of the U. S. Trade Representative (USTR) identified more than 30 countries as centers for counterfeiting and piracy and estimated that American industries lose$200 Billion- $250 billion a year to counterfeiting (the Ethics pg 347).The international fashion industry has significantly transformed from what it started out in the nineteenth century to impact a number of aspects of one’s life as the arguments above have demonstrated. That being said, these changes are not constant and continue to grow and evolve due to a number of factors thus making it difficult for economists, industrialists and policy makers alike to objectively weigh the fashion industries benefits and disadvantages.What can be said for certain though is disadvantages such as exploitation of labor, eating disorder and coping of thought and ideas causes more harm to the society as compare to its advantages such as creating more jobs and increasing globalization. Work Cited Al-Azzawi, Ali Malik. â€Å"Fashion Industry and Media Today: The Negative Impact on Society. † (n. d. ): 109. Print. Fashion Industry Stats / Fashion Industry Statistics.  © Copyright SiteRapture, Inc. 2012, 26 Mar. 2013. Web. 26 Mar. 2013. . Is Fashion Harmful to Society? †Ã‚  Debate. org. Copyright  © 2012 Debate. org, 25 Mar. 2013. Web. 25 Mar. 2013. . Keilla. â€Å"Fashionably Informed: Exploitation of Labor & Popular Clothing Retailers – College Fashion. †Ã‚  College Fashion. Copyright  © 2007-2013 College Fashion LLC, 25 Mar. 2013. Web. 25 Mar. 2013. . Rose, Derek, and Alice Mcquillan. â€Å"W ILHELMINA MODEL KILLED SELF, COPS SAY.   NY Daily News. N. p. , 23 July 2001. Web. 25 Mar. 2013. . â€Å"Sweatshops. †Ã‚  Sweatshops. Fashion Crimes, 25 Mar. 2013. Web. 25 Mar. 2013. . The Ethics of Counterfeiting in the Fashion Industry: Quality, Credence and Profit Issues Brian Hilton, Chong Ju Choi and Stephen Chen, Journal of Business Ethics  , Vol. 55, No. 4 (Dec. , 2004), pp. 345-354

Acquiring Personal Freedom Essay - 1227 Words

Acquiring Personal Freedom On a cold January day, a performance broke all barriers. The crowd erupted as the curtains opened to reveal the silhouette of a rock legend. The music initiated moves that seemed to defy explanation. Long, sensuous legs captured the audience as they moved with lightning speed while voluptuous red lips seemed to pour lyrics like a fountain. Some people were in shock about who was performing, while some mystified by how the artist seemed to control the stage. The singer was creating questions with every gyration during the unstoppable performance. No one, including me, could believe what was happening on stage. How someone’s attitude can change over a small amount of time. When I entered high†¦show more content†¦Some of them were nervous about the whole idea of putting on a dress. I definitely felt awkward doing this, but I put on a front that was one of confidence to help them. The reason I appeared to have it all together was that I knew if I showed any sign of nervousness or fear, everyone else would see it and feel the same. After a few practices, we felt ready for the real thing. Thursday morning began like all the others. The sun rose over the cold valley to reveal the fog rising off the river. As I arrived at school, I felt relieved, mostly because I was finally able to escape the constant screaming and giggling that blasted out of the little kids at the front of the bus. When I entered the office, looks of intrigue showered over me as I placed my costume on the floor. The morning seemed to last an eternity and the butterflies seemed to be getting thicker. To me, lunch was tasteless and I was not able to stomach much of it since it was only an hour till’ I was supposed to â€Å"break a leg.† When it was time to get ready, I grabbed my outfit and proceeded to the bathroom. My sinuses became cauterized as I entered the bathroom to change. 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