A Short Story - 884 Words

Ethan wasnt worried, either, and he always started off weeks with a laser focus which generally waned by Thursday or so, although he picked it up late in the day on Friday with the weekend coming on. That was, of course, assuming he didnt have to work a weekend or go out of town to meet a client; lately, theyd clamped down on overtime or on anyone aside from upper management flying out of town on company dime. In general, if you had to leave your desk to meet a client, it was either a really big deal, or they were close enough in town to be managed face to face. Such was the case for the client he was meeting today, and hed thrown on a dark brown suit jacket - currently on a hanger on a wall in his cubicle - with a smart white shirt†¦show more content†¦No big deal. Ethan tried to grin back, but this was a big deal; even if he skipped lunch, there was no getting home and back in time for the meeting. He stood up quickly, trying to dab some of it off with kleenex as he went for the bathroom. Guess Ill need a new shirt. He gave Hailey another quick gaze before going to the mens room to clean off his shirt as best as he could. As expected, there was no saving it, and his suit jacket could not be buttoned up enough to cover up the stain. With a shake of his head, he quickly returned to the room with his gym bag, pulling out a tight black t-shirt which he threw on in lieu of the dirty dress shirt. With the suit jacket on, it still didnt look great, but it beat the alternative. With another scowl - he headed off to his meeting... ******* Jim Martin had not been impressed even with Ethans excuse, and he wouldve almost rather lost the sale then when - at the end of the day - Nate came over to his cube. Hey, I saved the Martin sale, by the way...convinced them you dont usually act like that. He gave a stupidly obnoxious thumbs up gesture. But now theyre on my list. Thanks buddy. He gave Ethan a back clap, and Ethan gamely returned the smile, shaking his head as he went over to the board that was tracking who was in the lead for the top performer. ~Nates actually in the lead...good odds thatll neverShow MoreRelatedshort story1018 Words   |  5 Pagesï » ¿Short Stories:  Ã‚  Characteristics †¢Short  - Can usually be read in one sitting. †¢Concise:  Ã‚  Information offered in the story is relevant to the tale being told.  Ã‚  This is unlike a novel, where the story can diverge from the main plot †¢Usually tries to leave behind a  single impression  or effect.  Ã‚  Usually, though not always built around one character, place, idea, or act. †¢Because they are concise, writers depend on the reader bringing  personal experiences  and  prior knowledge  to the story. Four MajorRead MoreThe Short Stories Ideas For Writing A Short Story Essay1097 Words   |  5 Pageswriting a short story. Many a time, writers run out of these short story ideas upon exhausting their sources of short story ideas. If you are one of these writers, who have run out of short story ideas, and the deadline you have for coming up with a short story is running out, the short story writing prompts below will surely help you. Additionally, if you are being tormented by the blank Microsoft Word document staring at you because you are not able to come up with the best short story idea, youRead MoreShort Story1804 Words   |  8 PagesShort story: Definition and History. A  short story  like any other term does not have only one definition, it has many definitions, but all of them are similar in a general idea. According to The World Book Encyclopedia (1994, Vol. 12, L-354), â€Å"the short story is a short work of fiction that usually centers around a single incident. Because of its shorter length, the characters and situations are fewer and less complicated than those of a novel.† In the Cambridge Advanced Learner’s DictionaryRead MoreShort Stories648 Words   |  3 Pageswhat the title to the short story is. The short story theme I am going conduct on is â€Å"The Secret Life of Walter Mitty’ by James Thurber (1973). In this short story the literary elements being used is plot and symbols and the theme being full of distractions and disruption. The narrator is giving a third person point of view in sharing the thoughts of the characters. Walter Mitty the daydreamer is very humorous in the different plots of his dr ifting off. In the start of the story the plot, symbols,Read MoreShort Stories1125 Words   |  5 PagesThe themes of short stories are often relevant to real life? To what extent do you agree with this view? In the short stories â€Å"Miss Brill† and â€Å"Frau Brechenmacher attends a wedding† written by Katherine Mansfield, the themes which are relevant to real life in Miss Brill are isolation and appearance versus reality. Likewise Frau Brechenmacher suffers through isolation throughout the story and also male dominance is one of the major themes that are highlighted in the story. These themes areRead MoreShort Story and People1473 Words   |  6 Pagesï » ¿Title: Story Of An Hour Author: Kate Chopin I. On The Elements / Literary Concepts The short story Story Of An Hour is all about the series of emotions that the protagonist, Mrs. Mallard showed to the readers. With the kind of plot of this short story, it actually refers to the moments that Mrs. Mallard knew that all this time, her husband was alive. For the symbol, I like the title of this short story because it actually symbolizes the time where Mrs. Mallard died with joy. And with thatRead MoreShort Story Essay1294 Words   |  6 PagesA short story concentrates on creating a single dynamic effect and is limited in character and situation. It is a language of maximum yet economical effect. Every word must do a job, sometimes several jobs. Short stories are filled with numerous language and sound devices. These language and sound devices create a stronger image of the scenario or the characters within the text, which contribute to the overall pre-designed effect.As it is shown in the metaphor lipstick bleeding gently in CinnamonRead MoreRacism in the Short Stor ies1837 Words   |  7 PagesOften we read stories that tell stories of mixing the grouping may not always be what is legal or what people consider moral at the time. The things that you can learn from someone who is not like you is amazing if people took the time to consider this before judging someone the world as we know it would be a completely different place. The notion to overlook someone because they are not the same race, gender, creed, religion seems to be the way of the world for a long time. Racism is so prevalentRead MoreThe Idol Short Story1728 Words   |  7 PagesThe short stories â€Å"The Idol† by Adolfo Bioy Casares and â€Å"Axolotl† by Julio Cortà ¡zar address the notion of obsession, and the resulting harm that can come from it. Like all addictions, obsession makes one feel overwhelmed, as a single thought comes to continuously intruding our mind, causing the individual to not be able to ignore these thoughts. In â€Å"Axolotl†, the narr ator is drawn upon the axolotls at the Jardin des Plantes aquarium and his fascination towards the axolotls becomes an obsession. InRead MoreGothic Short Story1447 Words   |  6 Pages The End. In the short story, â€Å"Emma Barrett,† the reader follows a search party group searching for a missing girl named Emma deep in a forest in Oregon. The story follows through first person narration by a group member named Holden. This story would be considered a gothic short story because of its use of setting, theme, symbolism, and literary devices used to portray the horror of a missing six-year-old girl. Plot is the literal chronological development of the story, the sequence of events

Implementation Of Section 135 Of Companies Act Essay

Implementation of Section 135 of Companies Act, 2013: Corporate Social Responsibility Abstract In recent past, the concept of Corporate Social Responsibility has gained much attention. The CSR and citizenship which aims at invoking the corporate conscience whereby the companies incur short term cost but these short term cost do not provide immediate financial benefit, instead these costs promote positive social environmental change. The Companies Act of 2013 which replaced the 60 years old Act of 1956 gave a provision with the concept of mandatory CSR. This research paper is focused on the provision relating to mandatory spending and disclosure relating to Corporate Social Responsibility activities. It also discusses the major loopholes of provision which hinders the practical applicability of Section 135 of the Companies Act, 2013 Introduction India has undergone a process of economic liberalization and comes under top 5 fastest growing economies in World over past three decades . The Industrial sector crated abundant wealth over the period of 10 years, yet the growth has trickled down the large population of the nation with lack of access to basic amenities such as sanitary, clean water, health facilities and the list goes on. India is ranked as 135th amongst 187 countries as per the latest Human Development Report. Inspite of India being recognized as global player, the nation is home to largest number of poor, malnourished children, poor access to health, educationShow MoreRelatedA Practical Example Of Indemnity And Contract Of Guarantee Essay948 Words   |  4 Pageshospital agrees to protect the company from any losses or lawsuits should patients be injured while using any of the wheelchairs. In doing this, the hospital indemnifies the wheelchair company, or the hospital guarantees indemnity for any losses or injurie s that may occur. . Contract of Guarantee: Also identify and highlight as to how these contracts, as quoted by you as examples, are different from each other. A.2 India`s new Companies Act 2013 (Companies Act) has introduced several new provisionsRead MoreThe New Corporate Social Responsibility Rule2184 Words   |  9 Pagesdesirable directive for prosperous companies; it has been long practised as a mode of charity and philanthropy as advocated by various religious and family values. The concept of CSR since then have been intricately connected with the values of good governance which aims to usher a socially inclusive positive society which focuses on addressing cultural impediments, social issues and environmental sustainability. As proposed by the United Nations Environment Programme, companies should be ethically responsibleRead MoreWhat is Reverse Logistics? Essay examples1259 Words   |  6 Pagesrepackaging, parts management, remanufacturing, recycling, product disposition management, refurbishing, maximizing liquidation values and much more. As per a Gartner report Total reverse logistics market is more than 50 billion dollar in USA alone. Many companies still continue to view reverse logistics as a burden to their organization. However they should understand that reverse logistics is a critical link to their supply chain. Most of the issues related to reverse logistics can be easily resolved byRead MoreInformation technology for managers1289 Words   |  6 Pageselectronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. VP/Editorial Director: Jack Calhoun Senior Acquisitions Editor: Charles McCormick, Jr. Product Manager: Kate Hennessy Mason Development Editor: Dan Seiter, MaryRead MoreThe Security And Control Challenges1422 Words   |  6 Pagesincrease by time. A recent survey claim that 69% of employees use their personal mobile/tablet devices to access company networks. The same survey says that even though 86% of employees make efforts to erase all contents from their devices prior to selling them, over 50% still contains big amounts of personal data. Some of the main challenges in BYODs are summarized in the following sub-sections [1]. 1.1. Threats and Attacks on BYODs Since BYOD devices are basically networking devices, they are as susceptibleRead MoreEnvironmental Auditing Guide10205 Words   |  41 PagesENVIRONMENTAL AUDITING GUIDE IGC Document 135/12/E Revision of Doc 135/05/E EUROPEAN INDUSTRIAL GASES ASSOCIATION AISBL AVENUE DES ARTS 3-5 ï‚ · B – 1210 BRUSSELS Tel : +32 2 217 70 98 ï‚ · Fax : +32 2 219 85 14 E-mail : info@eiga.eu ï‚ · Internet : www.eiga.eu IGC DOC 135/12 ENVIRONMENTAL AUDITING GUIDE PREPARED BY : Marco Arrighi Stephen Bradley Philip Brickell Philippe Beraud Sophie Duboudin Cristina Gomez Delgado Per Oystein Storlien Lilijana Ruedl Simic Chris Szweda Sapio IndustrieRead MoreCorruption Of The Russian Government1606 Words   |  7 Pages 1.2 Aims and purpose Firstly, consequences, caused by political corruption, on Russian society and economy will be demonstrated through the tendency and actual figures of the cost of corruption. 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According to it, â€Å"Every company with a net worth of Rs. 500 crore or more, or turnover of Rs. 1,000 crore or more, or net profit of Rs. 5 crore or more in a financial year will have to form a corporate social responsibility (CSR) Committee of the Board consisting of three or more directors, out of which at least one director must be an independent director Also, as per the Act appointed Board to ensure spending in every financial year of at least two percent of the company’s

Financial Statements Visualizing Aggregate -Myassignmenthelp.Com

Question: Discuss About The Financial Statements Visualizing Aggregate? Answer: Introduction The issue presented in the question is that the nature of expenses that have been incurred by the operations of Woolworths for the financial year of 2016 has been asked to clarify. In order to answer the presented questions, the financial report for 2016 has been chosen. In order to answer the presented question, at first, the concept of the categorization of expenses on the basis of nature or function should be understood. The categorization of expenses on the basis of nature can be described as the expenses that have been included in the income statement of the organization, that have essentially been disclosed according to their nature. The particular instance of the accounts that have been classified on the basis of nature are wages and salaries and rent expenses etc (Kanapickien? Grundien?, 2015). On the other hand, the expenses that have been classified on the basis of function are the cost of goods sold account, selling expenses and administrative expenses. It should be noted here that the classification of the expenses on the basis of nature does not exclude the need for disclosing the expenses on the basis of nature (Mignolet, 2017). Now, in the case of the chosen organization, Woolworths Group the expenses that have been disclosed in the financial statements have been classified on the basis of function. This is because the expenses that have been included in the income statement have been disclosed depending on the function that the particular expense serves like cost of sales, branch expenses, administration expenses, and financing costs. Moreover, the gross profit has been calculated from the income statement of the Group signifying the fact that the expenses have been disclosed on the basis of their function. The possible reasons for the different methods of classification of expenses used, are as follows: The expenses are classified on the basis of their nature when the number of expenses that have been incurred by the firm are less. The expenses are classified on the basis of their function when the number of expenses that have been incurred by the firm are more. In case of Woolworths Limited, there have not been a varied degree of expenses which have enabled the management of the corporate entity to segregate the expenses on the basis of nature (Bunsis, 2015). Moreover, the particular action of classifying the expenses also results in the clarified representation of the financial statements of the company thus, facilitating the fair image of the financial condition of the company (Bunsis, 2015). Accounting policy Before the identification of the three issues from the annual report of Woolworths Limited, the particulars of the AASB 108 have to be understood. The AASB 108 defines the accounting policies that should be mandatorily complied with by the organizations. Accounting policies are the specific principles, procedures and the regulations that are utilized by the corporate entities for preparing the financial statements of the company. The AASB 108 standard also defines the change in accounting estimate that may be utilized by the management of the company for adjusting the carrying amount of an asset or liability. The changes in the accounting estimates may be undertaken by an organization for the new developments in the accounting principles or the rectification of the accounting errors that have may occur at the time of preparation of the financial statements (Kanapickien? Grundien?, 2015). Another major accounting terms that has been mentioned in the AASB 108 is impracticable. A certain requirement is considered impracticable when the entity is unable to apply it after making every reasonable effort to do so. In case of Woolworths, the management of the corporate entity has provided the required disclosure in the accounting statements of the company in regards to the change in the accounting estimates or policies. One of the major critical accounting estimates that have been undertaken by the company is in regards to the determination of the useful life of assets. It has been mentioned in the annual report of the company in the financial year of 2016 that the process of estimation of the remaining useful lives requires enhanced management and reviewing at an annual interval. The useful lives have been altered, the net value of the asset that has been written down is depreciated since the date when the revised accounting policy had been published. This is done in order to adhere to the AASB 116. However, an interesting fact that has been mentioned in the annual report of the company is that the depreciation that has been recognized in the prior financial years has not been changed (Mignole t, 2017). The second issue that has been provided in the annual report of the company is in regards to the significant accounting policy disclosure. This has been presented in regards to the other financial liabilities. The total amount in other financial liabilities for the financial year of 2015 represents a value of $1075 and that for the financial year of 2016 reflects a value of $180 . This unprecedented fall or rise in the borrowings has been explained in the accounting disclosure in regards to significant accounting policies. The unprecedented rise has been due to the valuation of the put option liability in Hydrox. The third issue has been identified in regards to the valuation of the intangible assets like brand names, liquor and gaming licenses. It has been further mentioned in the provided disclosure that the group recognizes the impairment of the intangible assets of $320 million in relation to continuing operations and $119.4 million for discontinued operations. Notes to the 2016 financial statements It has been produced in the annual report of the company that the property, plant and equipment have been measured at cost that has been reduced by the accumulated depreciation or amortization and the accumulated impairment losses. It has been further disclosed in the annual report that the cost in regards to the self-constructed assets essentially includes the material costs, direct labor costs and a portion of the overheads (Rodriguez Kaczmarek, 2016). Moreover, it has been disclosed in the financial report of the company, the assets of Woolworths Limited have been depreciated on a straight-line basis. The useful lives of the different fixed assets of the company have been mentioned as follows: Buildings 25 to 40 years Plant and Equipment 2.5 to 10 years Leasehold improvements up to a maximum of 25 years Furthermore, it has been disclosed in the annual report of the company that the revenue that have been derived from the sales of the assets are recognized on the date of the sales of the asset. The particular gain or loss derived from the sale of the asset has been included in the Consolidated Statement of Profit or Loss. The impairment of the property, plant and equipment, intangible assets and the assets designated for sales have been done on the basis of the continuing operations and the discontinued operations. The impairment of the assets that are to be carried out are tested either annually or when there is an indication in regards to the impairment of the asset. The impairment essentially reveals the recoverable amount and helps the assessor to determine whether the impairment will lead to a potential gain or loss (Minnis Sutherland, 2017). References Biddle, G. C. (2015). The Role of Financial Statements in Reporting Financial Performance. InAccounting Finance/IASB Research Forum. Bunsis, H. (2015). Analyzing University and College Financial Statements. Journal of Collective Bargaining in the Academy, (10), 7. Hoyle, J. B., Schaefer, T., Doupnik, T. (2015). Advanced accounting. McGraw Hill. Israelsen, C., Feuz, D. (2014). Farm and Ranch Financial Statements. Jurez, F. (2015). Chaos and complexity in financial statements. Chaos and complexity theory for management: Nonlinear Dynamics, 1-33. Kanapickien?, R., Grundien?, Ã… ½. (2015). The model of fraud detection in financial statements by means of financial ratios. Procedia-Social and Behavioral Sciences, 213, 321-327. McInnis, J. M., Yu, Y., Yust, C. G. (2018). Does Fair Value Accounting Provide More Useful Financial Statements Than Current GAAP For Banks?. The Accounting Review. Mignolet, F. (2017). A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies. Minnis, M., Sutherland, A. (2017). Financial statements as monitoring mechanisms: Evidence from small commercial loans. Journal of Accounting Research, 55(1), 197-233. Moroney, R., Trotman, K. T. (2016). Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports. Contemporary Accounting Research, 33(2), 551-575. Rodriguez, J., Kaczmarek, P. (2016). Financial Statements. Visualizing Financial Data, 183-215. Rouxelin, F., Wongsunwai, W., Yehuda, N. (2015). Aggregate cost stickiness in GAAP financial statements and future unemployment rate. The Accounting Review. Woolworthsgroup.com.au. (2018) Retrieved 3 February 2018, from https://www.woolworthsgroup.com.au/icms_docs/185865_annual-report-2016.pdf