Tuesday, August 25, 2020

This Whole System is wrong Case Study Example | Topics and Well Written Essays - 250 words

This Whole System isn't right - Case Study Example Any businesses or associations that damage those measures are in danger of being rebuffed seriously through the forcing of approvals and other reformatory measures. These approvals may prompt the blacklist of our items and thus a decrease in gainfulness. Aside from the danger presented by sanctions, you know that our organization has manufactured a decent name for itself due to its quality items and great advertising. The issue of poor working conditions in our manufacturing plants in China may very well wreckage up our notoriety and put us at loggerheads with governments and clients. I accept this is a value that would be unreasonably high for the organization to pay, considering we can initiate changes in those production lines and improve it for laborers there. Simultaneously, I might want to request a second glance at the periods of a portion of the laborers in those industrial facilities. Youngster work is unlawful, and the work of underage specialists might be unfavorable to our desires for development and long haul plans. I trust in your capacity to make the correct call since you have substantiated yourself as a capable, visionary and logical pioneer. Let us attempt to offset our desire with our strategies, in light of the fact that occasionally the end doesn't for the most part legitimize the

Saturday, August 22, 2020

Comparison and contrast essay Anchorage,Alaska and Key West Florida

Examination and complexity Anchorage,Alaska and Key West Florida - Essay Example Maybe. Key West, Florida and Anchorage, Alaska might be a great many miles separated geologically and socially, however here and there, they are for all intents and purposes nearby neighbors. The main striking distinction between these two urban communities is clearly topography and atmosphere. Key West is the westernmost island of the archipelago known as The Florida Keys. Closeness to the Tropic of Capricorn and the warm flows of the Caribbean Sea give Key West a moderate normal temperature of 82oF. Add to this a yearly precipitation of about 40 inches for every year and you have a wonderful atmosphere fit for supporting a large group of fascinating vegetation while giving numerous long periods of radiant climate to appreciate the waters encompassing the island. Obviously, any city that has assumed the title of â€Å"Southernmost City in America† would be wise to have a lot of warm climate and daylight to back up their case. Harbor, while not the northernmost city in America is an extraordinary arrangement not quite the same as Key West. One has no compelling reason to look past the crude numbers to see that two progressively various urban areas couldn't be found in America with respect to geology and atmosphere. Safe haven brags and normal yearly temperature of 35oF with a normal yearly precipitation of only 16 inches (the vast majority of it of the solidified variety)(Hoare, 2008). Despite the fact that late spring days can venture into the mid 70’s, summer and winter climate is erratic in Anchorage. 40oF swings in temperature have been known to happen inside the space of a few hours. Port appreciates long summer days because of its high scope, yet the subarctic atmosphere encompassing the city prevents a great many people from spending those mid year days swimming in the freezing waterfront waters close by. An extra geographic component that makes Anchorage vastly different that Key West is the close by nearness of dynamic volcanoes. Intermittent debris collection from these volcanoes represents a slight

Monday, August 10, 2020

Brainstorming Ideas for Writing Proven Strategies

Brainstorming Ideas for Writing Proven Strategies Brainstorming for Generating Ideas for Writing an Essay You have been given a prompt but have problems in essay writing and looking for ideas? Writers may often experience a shortage of writing ideas or have no ideas at all to start writing. If you lack ideas for your essay, you may try these proven brainstorming strategies to generate new ideas for narrative writing or organize your creative ideas for writing. One of the most important things you should remember about writing is that it is a process. You can hardly find few people who can write their essay from the top of the first page to the last page and do not stop until they finish it. The first step in writing essay is generating your thoughts and ideas for writing, which is also known as a prewriting. How to get ideas for writing? There are many ways to develop and organize ideas for an essay. Brainstorming is a very popular technique that is familiar to most people. You should make a list of potential ideas on your topic and make it as large as possible. Brainstorming ideas for essay writing can be done in groups, with the entire class or every student can do it on their own. You should not write in complete sentences or worry about grammar and spelling, but think about ideas no matter how crazy or silly they may seem at first. Freewriting is a strategy similar to brainstorming but you should write in sentences and paragraphs without stopping. You should not mind grammar or spelling but just put on paper every thought you have on the subject. The main sense of this activity is never to stop writing for a certain period of time (15-20 minutes). Journalistic questions represent a more structural way to approach a topic. When you are given the topic of your essay, you should ask questions starting with the question words: who, what, when, where, how, and why. This activity can also be done in class individually or in groups. Cluster mapping or idea webbing is a perfect way to show certain relationships between different ideas. You should write the topic of your essay in the center, draw a circle around it, and draw several lines extending from the circle. At the end of the lines, you should write any ideas that come into your mind that are related to your topic. Add some ideas that come from subtopics. Do it until you feel you have enough ideas and details for your paper or for asking a research question. But generally speaking, each of the subtopics can be a paragraph in your essay with examples and the details to support the idea. Flow charting is similar to idea webbing but it is the most effective when you examine cause and effect relationships. Double/Triple entry is useful when you compare and contrast two or three essay topics or when you explore two or three separate areas of one topic. You should divide your paper into two or three columns and each should have a special topic focused on the idea. Cubing gives you an opportunity to think about your topic from six different sides. You should describe your topic and then compare, associate, analyze, apply it, and argue against and for it. Doing research is useful when all else fails. You can use online sources or visit the library reference areas. These prewriting methods give students necessary tools and foundation for successful essay writing. Creative Brainstorming Ideas for Elementary School Writing Creative writing activities in elementary school teach students to express themselves and allow them to demonstrate strong vocabulary skills and have a good practice in grammar and sentence structure. But not all children like writing and some children don’t mind writing but find it challenging to start or come up with interesting ideas. So it’s vital at the beginning of the writing process to encourage brainstorming and ensure that the children have enough time to be creative. Brainstorming ideas for writing encourages kids to think creatively but students need guidance during this tricky process and not the assignment to come up with a complete list of ideas. Teachers have to model the process of brainstorming ideas for writing essays for their students and show the students what exactly they have to do. The students should be encouraged to be creative and use colors, shapes, and lines to write their ideas and group them together. Teachers should offer graphic organizers and creative writing tools to collect and organize ideas and support the brainstorming process. Writing process is time-consuming and writing skills require practice. If you struggle with your writing and face problems at any stage of the writing process, you can get qualified writing help with any assignment at our custom writing services. Our professional writers have necessary experience and skills to craft a strong model paper on any topic that can serve as a practical tool to hone your own writing skills.

Saturday, May 23, 2020

The Epidemic Of Smallpox Vaccine - 943 Words

In the 21th century we live our lives day to day seeing the next medicine breakthrough. It is easy for us to assume that’s how the history of medicine has always been. On the contrary, medicine became positively modern in the 19th century, new inventions were introduced, new discoveries were brought to their attention, remedies was in the spotlight, and the start of women’s professions generated. Vaccines are the most successful strategies in medicine to prevent and even eliminate the most gruesome and contagious diseases. For centuries, smallpox traumatized the human race. Today, smallpox is not something we automatically think of when somebody gets a rash or have the chills, thanks to Edward Jenner. The first successful smallpox vaccine was introduced by Jenner in 1796. Although, Jenner’s portrayed the first scientific attempt to control this deadly disease, later in the 19th century it was perceived that the vaccination did not grant immunity for the rest a vi ctim s life. As the 19th century came to an end, the smallpox vaccine became more advanced and more depended on. Scientist Louis Pasteur amazed the French Academy of Medicine when he prevented two boys from contracting rabies. Once a person was to get rabies, the symptom was death. A 15-year-old, Jean-Baptiste, was bitten several times while conflicting with a rabid dog. Three days following to the dog attack, Pasteur and his colleagues injected Jean 13 times over 10 days with rabid rabbits’ nerve tissue that hadShow MoreRelatedThe Epidemic Of Smallpox And Vaccines1327 Words   |  6 PagesWhen a vaccine is given, the human body produces antibodies against the foreign substance, thus creating a defense mechanism for immunity to occur. A vaccine is defined as â€Å"any preparation used as a preventive inoculation to confer immunity against a specific disease, usually employing an innocuous form of the disease agent, as killed or weakened bacteria or viruses, to stimulate ant ibody production† (dictionary.com). The epidemic of smallpox is one of the most groundbreaking moments in medical historyRead MoreThe Epidemic Of Smallpox And Vaccines1327 Words   |  6 PagesWhen a vaccine is given, the human body produces antibodies against the foreign substance, thus creating a defense mechanism for immunity to occur. A vaccine is defined as â€Å"any preparation used as a preventive inoculation to confer immunity against a specific disease, usually employing an innocuous form of the disease agent, as killed or weakened bacteria or viruses, to stimulate antibody production† (dictionary.com). The epidemic of smallpox is one of the most groundbreaking moments in medical historyRead MoreThe Epidemic Of The Smallpox Vaccine1085 Words   |  5 Pageseliminated in a region. (Carter n.d.) Only one infectious disease to date, smallpox, has been categorized as eradicated worldwide (CDC 2010). How did this eradication occur? From 1958 to 1965 all fifty stat es enacted legislation mandating school age children receive the smallpox vaccine (College of Philadelphia). Consequently, by 1971, no smallpox cases had been reported in the United States for 20 years. The last known smallpox case in the world was in Somalia in 1977 (CDC 2010). Even though smallRead MoreThe Wonders of Smallpox1437 Words   |  6 PagesThe Wonders of Smallpox There are several epidemics in the world, but the one that stands out the most and has a large affect on people is smallpox. An epidemic is a widespread occurrence of and infectious disease in a community at a particular time. There are several epidemics and lots of them are very dangerous and can lead to very severe sickness or even death. For example there are more diseases that land in the epidemic â€Å"family† such as HIV, AIDS, Herpes, and Gonorrhea just to give you an ideaRead More Vaccination: A Necessary Precaution Essay1100 Words   |  5 Pagesimmunization is one of the most significant advances in scientific history that has led to the prevention of countless diseases and epidemics throughout the world. Still, despite the overall improvement of public health, the usage of vaccinations remains a controversial concern that is constantly challenged. Vaccination critics argue that the serious side effects associated with vaccines have been underreported, underfunde d, and rarely researched. This, however, is false. Vaccinations are a necessary partRead MoreThe Importance Of Compulsory Vaccination836 Words   |  4 Pages11 (1905)). This case was Jacobson v. Massachusetts. During this time period, there was a recurring threat of a smallpox epidemic (Mariner, Annas, Glantz 2005). In order to prevent the spread of the disease, the state of Massachusetts enacted a statute that granted city boards of health the power to require vaccinations to be administered to all adults and children due to the smallpox surge in Cambridge (Mariner et al. 2005). However, Henning Jacobson refused the vaccination for himself and hisRead MoreDuring the twentieth century, more than 300 million deaths worldwide were due to smallpox, however,1300 Words   |  6 Pages During the twentieth century, more than 300 million deaths worldwide were due to smallpox, however, in 1980 after a global collaboration led by the World Health Organization, the first infectious disease to be eradicated was smallpox. On the other hand, during the 20th century tuberculosis which was once thought to have been declining in developed countries, is now according to WHO (2013) second only to HIV/AIDS as the greatest killer worldwide. This disease has been estimated by The World HealthRead More Vaccination: A Necessary Precaution Essay1525 Words   |  7 Pagesimmunization is one of the most significant advances in scientific history that has led to the prevention of countless diseases and epidemics throughout the world. Still, despite the overall improvement of public health, the usage of vaccinations remains a controversial concern that is constantly challenged. Vaccination critics argue that the serious side effects associated with vaccines have been underreported, u nderfunded, and rarely researched. This, however, is false. Vaccinations are a necessary partRead MoreVaccination : Is It Worth A Shot? Essay1395 Words   |  6 Pagesillnesses to spread from one person to another. Vaccines are inactivated or attenuated viruses that helps the body develop a strong immunity against detrimental diseases. It helps strengthens the population’s health and prevent them from having illnesses. Despite these advantageous benefits of vaccination, there is still an immense and great ongoing debate as to whether vaccinations should be optional or mandatory. Although others believe that vaccines should not be non-obligatory, it is safer andRead MoreThe History of Smallpox and How It Became Eradicated Essay1543 Words   |  7 PagesSmallpox is an ancient and very deadly disease. Scientists think that smallpox first started around 10,000 B.C. in Africa. They also think that it spread from Africa to India by Egyptian merchants. Scientists have studied th e mummy of the Egyptian Pharaoh Ramses V., who died in 1156 B.C., and they think that he had smallpox. Smallpox was also known to be in China in 1122 B.C. There are also writings from India around that same time that mention smallpox. Smallpox is the only disease to ever be eradicated

Tuesday, May 12, 2020

History of Ecuadors San Francisco De Quito

The city of San Francisco de Quito (generally simply called Quito) is the capital of Ecuador and the second-largest city in the nation after Guayaquil. It is centrally located on a plateau high in the Andes Mountains. The city has a long and interesting history dating from pre-Colombian times to the present. Pre-Colombian Quito Quito occupies a temperate, fertile plateau high (9,300 feet/2,800 meters above sea level) in the Andes Mountains. It has a good climate and has been occupied by people for a long time. The first settlers were the Quitu people: they were eventually subjugated by the Caras culture. Sometime in the fifteenth century, the city and region were conquered by the mighty Inca Empire, based out of Cuzco to the south. Quito prospered under the Inca and soon became the second most important city in the Empire. The Inca Civil War Quito was plunged into civil war sometime around 1526. Inca ruler Huayna Capac died (possibly of smallpox) and two of his many sons, Atahualpa and Huà ¡scar, began to fight over his empire. Atahualpa had the support of Quito, whereas Huà ¡scars power base was in Cuzco. More importantly for Atahualpa, he had the support of three powerful Inca generals: Quisquis, Chalcuchima, and Rumià ±ahui. Atahualpa prevailed in 1532 after his forces routed Huà ¡scars at the gates of Cuzco. Huà ¡scar was captured and would later be executed on Atahualpas orders. The Conquest of Quito In 1532 Spanish conquistadors under Francisco Pizarro arrived and took Atahualpa captive. Atahualpa was executed in 1533, which turned as-yet unconquered Quito against the Spanish invaders, as Atahualpa was still much beloved there. Two different expeditions of conquest converged on Quito in 1534, led by Pedro de Alvarado and Sebastià ¡n de Benalcà ¡zar respectively. The people of Quito were tough warriors and fought the Spanish every step of the way, most notably at the Battle of Teocajas. Benalcà ¡zar arrived first only to find that Quito had been razed by general Rumià ±ahui to spite the Spanish. Benalcà ¡zar was one of 204 Spaniards to formally establish Quito as a Spanish city on December 6, 1534, a date which is still celebrated in Quito. Quito During the Colonial Era Quito prospered during the colonial era. Several religious orders including the Franciscans, Jesuits, and Augustinians arrived and built elaborate churches and convents. The city became a center for Spanish colonial administration. In 1563 it became a Real Audiencia under the supervision of the Spanish Viceroy in Lima: this meant that there were judges in Quito who could rule on legal proceedings. Later, administration of Quito would pass to the Viceroyalty of New Granada in present-day Colombia. The Quito School of Art During the Colonial era, Quito became know for the high-quality religious art produced by the artists who lived there. Under the tutelage of Franciscan Jodoco Ricke, the Quitan students began producing high-quality works of art and sculpture in the 1550’s: the â€Å"Quito School of Art† would eventually acquire very specific and unique characteristics. Quito art is characterized by syncretism: that is, a mixture of Christian and native themes. Some paintings feature Christian figures in Andean scenery or following local traditions: a famous painting in Quito’s cathedral features Jesus and his disciples eating guinea pig (a traditional Andean food) at the last supper. The August 10 Movement In 1808, Napoleon invaded Spain, captured the King and put his own brother on the throne. Spain was thrown into turmoil: a competing Spanish government was set up and the country was at war with itself. Upon hearing the news, a group of concerned citizens in Quito staged a rebellion on August 10, 1809: they took control of the city and informed the Spanish colonial officials that they would rule Quito independently until such a time as the King of Spain were restored. The Viceroy in Peru responded by sending an army to quash the rebellion: the August 10 conspirators were thrown in a dungeon. On August 2, 1810, the people of Quito tried to break them out: the Spanish repelled the attack and massacred the conspirators in custody. This gruesome episode would help keep Quito mostly on the sidelines of the struggle for independence in northern South America. Quito was finally liberated from the Spanish on May 24, 1822, at the Battle of Pichincha: among the heroes of the battle were Field Marshal Antonio Josà © de Sucre and local heroine Manuela Sà ¡enz. The Republican Era After independence, Ecuador was at first part of the Republic of Gran Colombia: the republic fell apart in 1830 and Ecuador became an independent nation under first President Juan Josà © Flores. Quito continued to flourish, although it remained a relatively small, sleepy provincial town. The greatest conflicts of the time were between liberals and conservatives. In a nutshell, conservatives preferred a strong central government, limited voting rights (only wealthy men of European descent) and a strong connection between church and state. Liberals were just the opposite: they preferred stronger regional governments, universal (or at least expanded) suffrage and no connection whatsoever between church and state. This conflict often turned bloody: conservative president Gabriel Garcà ­a Moreno (1875) and liberal ex-president Eloy Alfaro (1912) were both assassinated in Quito. The Modern Era of Quito Quito has continued to slowly grow and has evolved from a tranquil provincial capital to a modern metropolis. It has experienced occasional unrest, such as during the turbulent presidencies of Josà © Marà ­a Velasco Ibarra (five administrations between 1934 and 1972). In recent years, the people of Quito have occasionally taken to the streets to successfully oust unpopular presidents such as Abdalà ¡ Bucaram (1997) Jamil Mahuad (2000) and Là ºcio Gutià ©rrez (2005). These protests were peaceful for the most part and Quito, unlike many other Latin American cities, has not seen violent civil unrest in some time. Quito’s Historic Center Perhaps because it spent so many centuries as a quiet provincial town, Quitos old colonial center is particularly well-preserved. It was one of UNESCOS first World Heritage sites in 1978. Colonial churches stand side-by-side with elegant Republican homes on airy squares. Quito has invested a great deal recently in restoring what locals call el centro historico and the results are impressive. Elegant theatres such as the Teatro Sucre and Teatro Mà ©xico are open and show concerts, plays and even the occasional opera. A special squad of tourism police is detailed to the old town and tours of old Quito are becoming very popular. Restaurants and hotels are flourishing in the historic city center. Sources: Hemming, John. The Conquest of the Inca London: Pan Books, 2004 (original 1970). Various Authors. Historia del Ecuador. Barcelona: Lexus Editores, S.A. 2010

Wednesday, May 6, 2020

Maids Taking over the Role of Parents Free Essays

Maids are taking over the role of parents? AS a parent, I read with interest how many busy parents â€Å"outsource† their work in raising their kids to their maids at home. (â€Å"Maids are taking over parenting role† – NST, May 10). In many homes these days, both parents work to pay the bills. We will write a custom essay sample on Maids Taking over the Role of Parents or any similar topic only for you Order Now But a better income does not mean a better quality of life for the family at home. Children would rather spend more time with their parents than be given money or presents as substitutes for parental attention. I believe children’s behavior is the product of their environment. If children live with criticism, they learn to condemn. If they live with tolerance, they learn to be patient. If children learn about sharing, they learn to be generous. If children live with praise, they learn to appreciate. Child minders are not good role models for our young kids to follow as their norms and values may not be suited to local conditions. I may not be a very good person, I have fights with my maid like, every single day, every single time. she’s so annoying sometimes. And when she screams, we couldn’t compare the difference between a pontianak and my maid. I mean, aren’t you afraid of indonesian maids? To me, they’re scary. Like, literally scary. So, never tie a string with a maid, tie a rope with your parents. Wow, that might be the best idiom ever. Or is it? Score gila siallll. Stay-in Maids have taken the role of parents (Government Team’s points. ) – Maids are always at home. – Maids know the children better (personality, behavior) – Maids are always available when the children need help. – Maids care for the children. – Parents are too dependent on maids. *For example: A parent sends his/her child to school, and the parent wants to know how his/her child behaves in school. So the parent asks the teacher about his/her child’s behavior. Just because the teacher spends more time with the child in school doesn’t mean the teacher is the parent of the child who knows the child more. Tell me, worthy opponents. Why is this so? High-achievers: -Some parents want their child to be high-achievers when they grow up. Therefore, they send their child to piano classes, tae kwon do classes, tuition, art classes and much, much more. The maid does not have time for the child because the child is very busy with the daily classes. Tell me, worthy opponents. How to cite Maids Taking over the Role of Parents, Papers

Saturday, May 2, 2020

Financial Accounting Assessment Of Sunshine LTD †Free Samples

Question: Discuss About The Financial Accounting Of Sunshine Assessment? Answer: Introduction The issue that would be discussed in the report deals with a large departmental store situated in Australia. In the report, there would be an assessment of financial accounting of an Australian company. The company has a properly defined ethics for its business and practices a definite and individualized strategy for running the business smoothly. As regards the accounting responsibilities of the company, it adopted the straight-line method for calculation of depreciation of its assets. As a result of using this depreciation method, the company witnessed a commendable increase in the profits, as recorded in the year 2015. But, for the next financial year, the method adopted in calculation of depreciation underwent a change from the straight line to the sum of years digits method (Berk and DeMarzo, 2012). This decision was taken considering the fact that this change would be more beneficial to the company for that financial year. The expectations of those involved in the management of the company following the profit enhancement in the previous year. In the opinion of great economic analyzers and strategists like the economist, inventive steps such as the change of depreciation method would sufficiently boost the profits in the years to come. According to the standard accounting principles, the constituents of the financial statement of Sunshine Ltd are the equity, profits, reliabilities of assets and the available capital. The board of directors and the management together has the responsibility to take over the leadership and supervision of the growth in marketing opportunities for the company. Most importantly they are responsible for presentation of the financial report (Bhimani and Dai, 2008). The governing body or the administrative body is concerned with the company's efficient operation and protection of shareholder rights as well as their value enhancement. The change of the method practiced for calculating depreciation gave rise to an imbalance in the model for cost and that for revolution included in AASB16. Also, the stockholders are disillusioned and unsatisfied with this change and may possibly resort to legal proceedings against the company too. Present financial condition of the company Statements dealing with compliance on financial matters that are in accordance with the financial statements of Sunshine Ltd have been designed by the Australian secretarial standards. The report published by the Queensland Treasury depicted minimum supplies of financial systems and a few other pronouncements that are reliable. With respect to the non-profitable statutory bodies applicable for non-profitable entities, the standard methods and the definitions compete with Australian accounting methods (Bodnar and Hopwood, 2013). The new rules or amendments made in the monetary matters have not yet been adopted explicitly. The equal opportunities and liabilities in the Coast Hospital of Sunshine Ltd include in some cases all expenses, values of property and revenues. An accounting that can be adjusted is required at the end of a financial year. The particular department offered financial support within a fortnight after being requested. Some transactions, as well as balances, have not been included in the documents containing the financial statements. It is a criterion for measuring the extent to which the operations are trustable with respect to accounts. Some of the other liabilities such as property and others are included in statements relating to accounting positions and notes on them. Others fall within the confidential status in the form of non-current data. Property falls under investments and that for cultural practices are evaluated with respect to present values after reports with expected provisions (Bragg, 2013). The assets kept for fulfilling cultural objectives, preserving the valuable heritage and those used as equipment in manufacturing plants are evaluated in terms of fair values. A few of the recorded liabilities and also some proceeds at a standard value given for acquiring material goods are accepted as satisfactory debt in the usual business proceedings. Ethics and governance of the company Having some authorization of punishment law is the inner power of a self-governing Governance company. Officially authorized processor servants observing by the private-public are done by the Governance. The wealthy life is against any action of any state. That system is acceptable as fair and right to help or maintain the countrys legal system, which leads people intelligent participatory. The behavior of ethical is a responsible of each in the society that they are supported well-organized better social host (Holton, 2012). Forcing into some situation provides an inducement that was considered as necessary to some immunity who might be the giver backhander. Executing in his task and action will mainly leading to the improved system of governance, but in order of behavior, such official will go faster with some better management. Legal communities arise to make an arrangement or some contract that must have to create legal obligations or some intentions that will be developed by som e social contract which is the vast enforcement which culminates into some contract (Horngren, 2011). Multiparty Agreements are intended to some faceplate to some trade agreements of aim into some reducing level that is liberalized or a phased manner. Some benefits of the increasing value of commerce are to regulate and provides with all parties. By technology or some computer information expansion of software, communication has changed the lifestyle almost so the gear of business processing that are under processing with some of the lots of rate advantages to the severe parties. Role that Accountants Play in Changing the Depreciation Method The concerned authority dealing in revenue services in the country sets guidelines which determine the depreciable lifetime of the fixed assets. The different methods adopted for reduction affect the balance sheet and assets in a variety of ways. The reduction can be described in simple terms as the expense that is required for businesses having fixed amount of assets. The depreciation method that is chosen by any company affects the statement of income as well as the value of the property as given on the balance sheet (Horngren, 2013). The assets here are considered as excluding land. In this case, the company Sunshine Ltd had decided to change the depreciation method from the straight line to sum-of-digits' years. As to as direct those profits in the year 2018 and 2019, the company's objective was to reduce the benefits during the next biennium, when there is a chance of an economic slowdown. For this purpose, the company had approached the accountant Maria Mars. In other words, Ma ria changed the pace of accumulation of the depreciation, which in turn affected the assets carrying value. Applying an accelerated methods of reduction would be suitable in this case, and Maria did exactly so. The method of depreciation called straight line method is characterized by the same expense in depreciation throughout the period when the asset is useful. The result is the reduction percentage of the property during each year. For instance, if the fixed asset were supposed to last for five years, the depreciation value would be calculated by adding the digits 1, 2, 3, 4 and 5 and then diving each number by the sum i.e. 15 (Kew and Watson, 2012). This is a signal for some changes in the principle of accounting followed by the company. As a result of the change from straight line to accelerated method, there was a shift in accounting estimate of the depreciation of all assets. Significant Aspects of the Financial Statements For the incensement of the business confident in the year of 2015, the company wanted to go through the reversal process in the condition of the infrastructure. These issues had an impact on the annual financial presentation of the company Sunshine Ltd (Mott, 2008). For the opportunities of business, and employability, the growth of the companys financial condition was contributed by the regional project of the company. The company was interested in investing in several sectors like universities, entertainment, hospitals, and in the airports also. In the year of 2014, there were identified many funding resources, and many highly valued employees are found who had a great contribution to making a milestone of the company (Libby, Libby and Short, 2014). Many projects are found to be completed in the next years like power generation, water treatment, and storage, infrastructure related projects, water well, plants for oil and so on. At the end of the year of 2016, the company Sunshine Ltd had to face a huge decrease in economy. The different organization had been done many agreements for investing their shares. A group named Bright Hope had already contributed their shares which were bought by the company Sunshine Ltd. At the beginning of the year 2017, the company had done many agreements in return for payment (Rosen, 2005). Through the various agreements, the company tried to enhance and revalued their capital assets. During March 2017 they have introduced the assessment of the funds and the income. Sometimes they revised their funds for the incensement of some particular product like Bitumen. Effects on stockholders and AASB16 of the changing of depreciation method For the sustainability of the performance of the company the stakeholders always try to contribute a significant part of their investments. The stakeholders and the employees always should have a payment as a part of the success of the company. The valuable advice for the improvements of the performances of the company is always offered by their stakeholders and their employees. The company always tries to achieve their goal by the affecting stakeholder management, adopting few strategies and influencing their employees in different factors. The change of the depreciation method has a huge impact on their stakeholders (Schroeder, Clark and Cathey, 2011). The changing of depreciation method can be the reason of the change of the income and the balance record. So it affects the overall financial performance of the company. The shareholders become worried about the changing financial programs of the company, so they want to take some steps and advised the company for the better financia l result in future. The stakeholders of the company Sunshine Ltd become interested in the change from straight to the sum of years' depreciation method (Waterston, 2006). The stakeholders were assured that by the application of the sum of years' method can be profitable for the company in coming few years. AASB16 set the accounting standard of the country and helps in the implementation of the decision. Intention of the changing of the depreciation method The accounting process straight-line depreciation method was the first accounting process of the company which was profitable for them till 2015. It was known by the record of the financial report of 2015. The expectations of the managements become increased day by day from the company. As per the opinion of the economist, the report of 2018-2019 can show a great fall for the effect of the markets of the coming years. As per the request of the accountant the management takes the decision to change the straight line depreciation method to the sum-of-years digit method for at least one year for more profit (Wolf, 2010). For the profit of the company the Sunshine Ltd includes the changing of the straight line depreciation method to the sum-of-years digit method which can be profitable for the upcoming few years. As the result of adopting this strategy when the companies will have a loss running the business, then this company will achieve the first position in the market of Australia. T o gain more profit was the main target to changing the accounting process from straight line depreciation method to sum of years method. Recommendations The recommendations that can be provided in this case of the Sunshine ltd are provided in the following points:- The straight line depreciation method undertaken by the company must be used for the betterment of the structure. The sum-of-years digit method is being used for showing the appropriate calculation of the process for the purpose of showing the running loss of the company and also the recovery can be easily made by implementing this method. Conclusion The economic report of 2015-2016, it was noticed that the company Sunshine Ltd was the second highest performing company in the Queensland of Australia. In 2014 Sunshine Ltd gave the highest level of business to the west area of the Queensland with the profit of 56%. In 2015 the profit increased 15.6% by the income of the last years. Many key issues like alternative funding sources, proper investment plan, making good marketing strategies are significantly prioritized by the company's progress report. For getting more profit, the company should adopt a policy by changing the straight line depreciation method to the sum of years digit method. This strategy was completely agreed by the accountant and the economist of the company Sunshine Ltd (Schroeder, Clark and Cathey, 2011). Through this process, the company can achieve the top position in the market. To achieve the long-term goal for 2033, the company should prioritize their partners and their stakeholders and adopt more strategies which can be profitable for the company. References Berk, J. and DeMarzo, P. (2012).Corporate finance. Harlow: Prentice Hall/Financial Times. 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