Advanced Database Management System Project - 1284 Words

Midterm Project Documentation for ITEC 65 – Advanced Database Management System Grading System In English III to VI/Tambo Munti Kulit Elementary School Prepared By: Emer John C. Epineli September 2, 2013 Submitted to: Mr. James Angelo V. Aves Table of Contents INTRODUCTION 3 Background of the Study 3 Problems addressed by the DBMS 3 Creator of the System 4 Improvements with the use of the DBMS 4 DESIGN AND CODING 6 Entity Relationship Diagram (ERD) 6 Relational Schema 6 Queries used 7 RECOMMENDATION 10 Appendices 11 Screenshots 11 Data Dictionary 11 Interview Images 11 Interview questionaire 11 INTRODUCTION Background of the Study This study is about the grading system in English of†¦show more content†¦10% Homework: 5% Project: 10% ------------------------------------------------- Periodical Exam: 25% Total: 100% Improvements with the use of the DBMS lt;State the improvements in the subjects company in the implementation of the system with the DBMSgt; DESIGN AND CODING Entity Relationship Diagram (ERD) Relational Schema Queries used Query | Description | select* from tblstudent; | displays all data from tbl student | select* from tblquizzes; | displays all data from tblquizzes | select* from tblhomework; | displays all data from tblhomework | select* from tbltheme; | displays all data from tbltheme | select* from tblothers; | displays all data from tblothers | select tblstudent.lname as Last Name, tblquizzes.quiz_no as Quiz Number, tblquizzes.grade as Grade from tblstudent inner join tblquizzes on tblstudent.sid=tblquizzes.sid order by sid; | displays the last name of the student, together with its quizzes( quiz number and the grade) | select tblstudent.lname as Last Name, tblhomework.homework_no as Homework Number, tblhomework.grade as Grade from tblstudent inner join tblhomework on tblstudent.sid=tblhomework.sid order by sid; | displays the last name of the student, together with its homeworks( homework number number and the grade) | select tblstudent.lname as Last Name, tbltheme.theme_no as Theme Number, tbl theme.grade as Grade from tblstudent inner join tbltheme on tblstudent.sid=tbltheme.sid order byShow MoreRelatedMy Department For Software Issues And Problems Essay803 Words   |  4 Pagesfor both electronic and regular mail. At San Jose State I use Word to create academic papers and projects. These are usually in a strict APA format and require extensive footnotes, endnotes, and captions. At the Public Health Department, MS Word is pivotal for my work. I use it to compose emails and other correspondence. I use it to create directories, reports, and records. I use it hourly. Advanced. * Excel: I have been using Excel since the 1980s. I use developer tools to simplify data entryRead MoreAll About Visual Basic1713 Words   |  7 PagesMicrosoft Visual Basic is new evolution in current era, whenever we need to develop any window-based application then we use VB. There have a lot of versions in VB like VB.6, VB.7, VB.NET etc we use VB.6 version to make this project. The basic idea of introducing visual Basic to the world was to provide a rapid Application Development Environment to the developer. Visual basic provides the first example of successful component object modeling programming in which third Party available componentsRead MoreManagement 3211270 Words   |  6 PagesMGT 321 System Build Project For this project, you will design a system for the organization of your choosing. This could be for a current or former employer or some fictitious organization (Banks Against Blight LLC). The system you design might be data storage, telecommunications, e-commerce, accounting information, manufacturing process system, inventory management, or some other system approved by your instructor.   You will discover (or create, if you choose a fictional organization) andRead MoreStudent1258 Words   |  6 Pagescom I am a hard working, energetic individual with strong project management, relationship management and communication skills and have a proven track record for achieving set objectives and goals. SUMMARY * Broad Project Management experience across a multitude of industries including Airline, Broadcasting amp; Media, Telecommunications, Banking amp; Finance and IT amp; Engineering. * Excellent Relationship Management skills with a proven track record of successfully collaboratingRead MoreThe Application Of A Project1291 Words   |  6 Pages Part 1 1.0 PROJECT DRIVERS 1.1 The User Business or Background of the Project Effort 1.2 Goals of the project 1.3 Client, Customer and other Stakeholders 1.4 Users of the Product 2.0 PROJECT CONSTRAINTS 2.1 Mandated Constraints 2.2 Implementation environment of the current system 2.3 Partner Applications 2.4 Anticipated workplace environment 3.0 FUNCTIONAL REQUIREMENTS 3.1 The Scope of the Work 3.2 The Scope of the Product 3.3 Functional and Data Requirements 4.0 NON-FUNCTIONAL REQUIREMENTS 5.0Read MoreAdmissions Essay for Postgraduate Study at The University of Durham584 Words   |  3 PagesI am an international student from China who is going to graduate from Birmingham City University with a degree in Computing Business E-Systems and Technology. This is a personal statement on applying for the postgraduate study at the University of Durham. To achieve a master degree is a goal in my life plan, when I decided to study bachelors degree in the U.K. During two years of academic study of computer science in Birmingham City University, I enjoyed the British approach to education. ItRead MoreBusiness Intelligence Vs. Business Analytics Essay1660 Words   |  7 Pagesdecades. BIA refers to: (1) the technologies, systems, practices, and applications that (2) analyze critical business data to (3) help an enterprise better understand its business and market (research paper). Traditionally, business intelligence (BI) has been used as an umbrella term to describe the concepts and methods to improve business decision making by using fact-based decision support systems. BI also includes the underlying architectures, tools, databases, applications, and methodologies. BI’sRead MoreEvaluation And Evaluation Of The Bureau Of Preparedness And Response Systems728 Words   |  3 Pages This position is primarily responsible for evaluating, assessing, and analyzing information regarding the Bureau’s programs and the County Health Department (CHDs) preparedness and response systems. In addition, this position also assists on coordinating and managing CHD preparedness and support projects working with CHDs planners, regional preparedness staff and Bureau of Preparedness and Response units. Work may be required beyond normal business hours/days. The duties and responsibilities forRead MoreBenefits of a Database Information Gathering Techniques1090 Word s   |  5 PagesBenefits of a Database amp; Information Gathering Techniques Ian Keller Strayer University Introduction to Relational Database Management Systems CIS 111 Professor Jonathan C. Thrall April 26th, 2012 Databases are very important to every person in the world today. 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How To Kill a Mockingbird showed Americans new perspectives on racism, sexism, and the Great Depression - Free Essay Example

Sample details Pages: 3 Words: 871 Downloads: 1 Date added: 2019/02/20 Category Literature Essay Level High school Topics: To Kill a Mockingbird Essay Did you like this example? To Kill A Mockingbird by Harper Lee seemed like the perfect book for this analysis because it is a classic and it is full of symbolism. The setting of the book is about the town Maycomb, Alabama in the 1930’s from the perspective of an eight year old tom-boy like girl, Scout Finch. This paper discusses how the novel portrays the time period and how it showed Americans new perspectives on issues like racism, sexism, and the Great Depression. In the 1930’s African Americans were still very segregated from the rest of the population and treated differently. This is one of the main issues that is covered in the book through the trial of an African American man Tom Robinson. Mayella Ewell is a young girl that accuses Tom of hitting and later raping her. When Tom goes on trial he is given a public defender which is Scout and Jem’s father, Atticus Finch. Because of the society that they live in Atticus knows that there is no hope for Tom, even though he will try his absolute best to convince the judge and jury of his innocence. When Tom does go to jail there is no surprise there because of all the racism of the time period his trial never stood a chance. The racist South had so many regulations and rules in place to limit the rights of any and all African Americans, like Jim Crow laws and the â€Å"separate but equal† case. The civil war led to the freedom of all African American slaves and indentur ed servants, but that was federal law. Soon after the war Southern states and local governments found a loophole and started enforcing Jim Crow laws, meant to limit the rights of African Americans. These laws entirely segregated the population once again by giving African American people separate drinking fountains, schools, parks, public transportation, and the list goes on; these laws did not end until 1965 when Lyndon B. Johnson signed the civil rights act. Another one of the biggest sectors revolving around racism at the time was the idea that â€Å"separate but equal† was a justifiable and fair practice that could be applied to society. This doctrine was obviously false and unsuccessful, just like the Jim Crow laws, it separated the nation even more and only caused more tension. These two laws were few of many, but they all led to lives, similar to the fictional one of Tom, being destroyed for unjustifiable reasons. Don’t waste time! Our writers will create an original "How To Kill a Mockingbird showed Americans new perspectives on racism, sexism, and the Great Depression" essay for you Create order The next big issue that Lee tackles in her novel was the high level of sexism in the south during the 1930’s. Sexism was an issue everywhere in the nation at the time, but it was definitely more prominent in the South. An example in the book would be how Scout loves to be a tom-boy and play outside and participate in sports, but then when she has to go to church or be presented in front of the town Calpurnia makes her wear proper girls clothing. Even when she is playing with Dill and Jem the boys will say mean things about her gender, or they’ll leave her behind to go do something else, for example skinnydip in the lake(pg 125). Even the women in her community judge her for how she acts, walks, and talks(pg 126). It is very evident that in the South women are held to a certain standard and they are supposed to fulfill the role of being dainty and dependent on the man for their sole source of survival. The time period of this book lines up directly with the time of the Great Depression. This may not show within the Finch household because they are so well off, but it certainly shows throughout the rest of the town. The small town is described as â€Å"sagging† and â€Å"the streets turning into red slop† whenever it rained, describing this rundown town as if it were falling apart(pg 67). The imagery gives the reader a feel for what the Great Depression did to the South, it essentially destroyed it. People and buildings of the town seem like they’re all falling apart and with a gust of wind they just might collapse, because people could barely afford the basic necessities during this time. Many families had one or two sources of income and they were probably left unemployed at this time. With a lack of money they had to find cheaper alternatives to entertainment, people turned to radios, stamps and card collections, or sports. In the novel Scout and Jem wo uld play with anything that they could find outside, this may not have been a necessity for them, but they probably did not have that many toys considering the circumstances(pg 170). Also the â€Å"gifts† left by Boo Radley were often very simple pleasures like pocket change or strips of gum, because things like that were often considered luxuries(pg 126). This novel was an excellent choice and opened up so many issues with history. It brought to the table issues about sexism, racism, and what people went through in the Great Depression. Making the protagonist an eight year old girl opened up the perspectives and allowed readers to see a new side of the story.

Parenting Styles and Their Effects Essay - 1814 Words

The family system and parents are generally regarded as one of the most powerful forces in shaping adolescents. Parents have a great influence in the development of adolescents. The relationship of the parents largely effect the development of adolescents and is an important factor when looking at development. Well-adjusted adolescents tend to have intact families that are supportive and create a warm and loving environment with constant monitoring of behavior. The review examines the current research on adolescent development and how it is effected by parenting styles. Taking into account the changes that occur over time to parents this review shows the fluidity of parenting styles and the stressors that cause those changes.†¦show more content†¦Their findings indicated that when the emotional needs and security of a spouse is met they can better tend to the needs of the child or adolescents. Thus, the value of grounded relationships must be examined when looking at p arenting styles as it is apparent to the quality of development in adolescents. It is apparent throughout research parents have a high impact on the outcomes of adolescent emotional regulations and the behavior during adolescents (Feldman, 2011; Jabeen, Haque, Riaz, 2013; Millings et al., 2012). Jabeen et al. (2013) states parents play a crucial role in the social and emotional development of children (pg.85). This part parents play can be effected as stated above and the fluidity of parenting styles and their effects on adolescents should be observed. Through research looking at performance in school by Areepattamannil (2010), finds that supportive parenting yields higher achievement in school and is nearly as close in relationship to socioeconomic status. Parenting Types Parenting types and parenting styles are defined by Schroeder Mowen (2012) as the attitudes, behaviors, and interaction styles that, when taken together, create an emotional context in which socialization efforts and family interactions can occur (pg.229). This time when socialization is occurring it gives parents the opportunity to develop a well emotionally groundedShow MoreRelatedEffects Of Parenting Styles992 Words   |  4 PagesParenting styles can be highly impressionable on their children.  There are various styles of parenting, and each style can have different effects on the child or adolescent.  The four parenting styles that can be implemented in the household are recognized as: authoritarian, neglectful, permissive, and authoritative. All four of these styles carry their own unique characteristics, and have some distinct features. Whichever style a parent decides is best to use for their child can have multiple shortRead MoreParenting Styles And Its Effects On Children Essay1558 Words   |  7 PagesThere are four main parenting styles, these four include: authoritative, authoritarian, permissive, and uninvolved/neglectful. The way in which parents ‘parent’ their children effect the children on how the child develops into an adult and it affects their cognitive development. Parents that are authoritative encourage and allow their children to be independent, but the parent also sets boundaries and limits. If a child needs to be disciplined or punished, the parent does so, but not in a harmfulRead MoreThe Effects of Parenting Styles on Children781 Words   |  4 Pagestypes of parenting styles: authoritarian parenting, permissive parenting, and authoritative parenting. Authoritative parenting is a parenting style characterized by strict rules, harsh punishments and little warmth. Permissive parenting is characterized by parents who are responsive to their children, but lack rules and discipline. Authoritative parenting is characterized by parents who hold high expectations and set clear guidelines, but are responsive and loving to their children. Parenting stylesRead MoreParenting Styles And Its Effects On Children957 Words   |  4 PagesParenting Styles One of the challenges every parent faces is determining the best way to raise their child. Bob Keeshan states that parents are the ultimate role models for children. Every word, movement and action has an effect. No other person or outside force has a greater influence on a child than the parent. Parents use various techniques to raise their kids. How a child is raised or developed depends on the structures that the parents used. A parent is not intrinsically bad or good; he or sheRead MoreParenting Styles And Its Effect On Children Essay1382 Words   |  6 Pageson how we were raised, or how we raise-or plan on raising-our own children. With this said it is undeniable that parenting styles and their effectiveness vary. In research, parenting styles have been split into four categories the authoritarian, authoritative, permissive, and the uninvolved. Within these categories, researches have attempted to map the effectiveness of parenting styles and the positive and negative outcomes of each. Despite the eclectic and commonly erratic nature of family structuresRead MoreParenting Styles And Their Effects On Children1572 Words   |  7 PagesParenting Styles and Their Effects on Children Parents play a key role in their children’s lives, including supervision, involvement, love, support, comfort, and a wide variety of discipline and punishment. The relationship between parenting styles and child is vital and impacts the child’s physical, mental, and emotional well-being. Parenting involves two dimensions, demandingness and responsiveness sometimes referred to as control and warmth. With the use of these dimensions four parenting stylesRead MoreParenting Styles and Their Effects on Children1545 Words   |  7 Pageshave found patterns in parenting styles and their effects on children. Parenting isn’t only a collection of skills, rules, and tricks of the trade (Lloyd, Carol. 2012)†, it defines who you become, reflects your culture and represents values important in a family. Parenting style has a long term impact on a child’s development, success and outlook on life. The three styles of parenting are permissive parenting/hands-off p arenting , authoritarian parenting, authoritative parenting .Studies revealed thatRead MoreThe Effects Of Parenting Styles On Kids1155 Words   |  5 Pagesimportance of different parenting techniques, one must look at the Authoritative, Authoritarian, Permissive, and Lenient parenting techniques. Over the years parenting styles have changed drastically. In the mid twentieth century, parents weren’t as concerned about their children but as the years progressed on, parents became more aware of what was going on with their children and what their children were up to. According to AHA parenting, there are four types of parenting styles: Authoritarian, AuthoritativeRead MoreParenting Styles And Their Effects On Children2090 Words   |  9 PagesParenting Styles and Their Effects on Children We must all realize the impact we have on the world around us, whether it be an immediate effect or an action that releases a chain of events that is unforeseeable. Taking responsibility for the activities we partake in during everyday life is crucial for progressing in the future. This concept becomes much more actualized when we are raising our children. Children are undoubtedly the future of today. How we raise them will immediately impact what kindRead MoreParenting Styles And Their Effects On The Child Development Essay1152 Words   |  5 PagesParenting Styles and their Effects on the Child Development Parenting is the process of raising a child. It is one of the oldest responsibilities parents have towards their children. Be a parent can be challenging and rewarding as well. Each parent uses different parenting styles. In the early 1960s, Diana Baumrind concluded that parenting styles differ in four important areas: parents warmth/nurturance, discipline strategy, communication skills, and expectations of maturity. She concluded that

The Occupation And Abuse Of National And Female Bodies

The occupation and abuse of national and female bodies causes them to be portrayed as fragmented in literature dealing with colonial themes. With the infitah opening Egypt’s doors to the world, elements of the modern flooded in and the nation become a conglomeration of old and new, tradition and modern (Shechter 572). Conflicting views between how to incorporate modern and tradition into Egyptian culture impacted all levels of the nation. Elements of the modern and the tradition were split and emphasized differently to different groups. As a figure thought to be representative of the purity of the nation, tradition is emphasized for the female body in order to maintain the identity of the nation despite economic change (Sadaawi â€Å"Hidden Face† 31). While the man is allowed to enter the world of money and exchange promised by capitalism, it is the female who must remain unaffected as a symbol of the nation’s purity in contrast to the Western nations. She is sti ll suppressed by cultural ideas that restrict and criminalize her body. Her virginity is not only a symbol of honor for her family, but also for her nation. While Egypt desired economic power and adapted western economic policies, they wished to keep their cultural and social traditions and further oppress the female as a symbol of sanctity. The contradicting background and situation the female finds herself in leads to individual fragmentation. There is a divide created between love, sex, and pleasure. StringentShow MoreRelatedThe Fight For Women s Rights1711 Words   |  7 Pagesfar from over, as today’s females face a new struggle involving the media. With the rapid progression of modern technology has come the immensely degrading trend of objectifying women. Women’s position in the media is heavily flawed, as females are seen as little more than their physical appeal, instead of human beings with large amounts of potential. This objectification is most prominently displayed through children’s literature, the use of advertisements, and sexual abuse, and must be eradicatedRead MoreMental Health Is A State Of Complete Physical, Mental, And Social Environment Essay1443 Words   |  6 Pagesto 102 per 1000 population and the population effected is around 60 to 70 million. Accoding to studies done in Britain, depression is more common in women (National Institute for Clinical Excellence, 2003) whereas alcohol and drug dependence is more common in men (The Office for National Statistics Psychiatric Morbidity report, 2001). National comorbidity survey: Prevalence rates of selected disorders (Kessler et al., 1994) The prevalence of mental illness in rate per 1000 is higher among womenRead MoreThe Revolutionary Movement1334 Words   |  6 Pagesand even the revolutionaries are portrayed as exploitative. Firdaus’ love, Ibrahim, is a revolutionary who speaks up against the oppression of the workers by the management. She associates his words against oppression to her own struggle in being a female worker and thus a doubly repressed citizen. However when he betrays her by becoming betrothed to a symbol of the corporation he speaks out against, Firdaus realizes that although Ibrahim speaks the truth regarding the inequality of the workers, hisRead MoreShould Prostitution Be A Legal Occupation? Essay1146 Words   |  5 PagesShould Prostitution be a Legal Occupation? Throughout many generations, a topic has always been around: Prostitution. Should prostitution be legalized? Should we keep our laws against prostitution the same? Many topics go hand in hand with prostitution such as, rape culture, sexual transmitted diseases, and drugs. Negative words like those cause a horrible stigma around the outlawed occupation, causing one to only see the downsides of the job. Through analyzing the benefits of decriminalizingRead MoreEffects Of Women Mariner On Board Essay1450 Words   |  6 Pagessociety of patriarchy seen their sexual purity and disgrace as fundamental of the honor also solidarity of the family—to abuse ladies will be will wreck those family s capacity for resisting. (Eisenstein, 2010). Those occurrences from claiming stress fractures of the more level extremities throughout the U.S. Military essential preparing will be essentially higher around female military enlisted people over around male enlisted people. Those predominance about this damage need and denoted sway onRead MoreLegalizing Prostitution : The Good, The Bad And The Ugly1638 Words   |  7 Pagesevery morning she was â€Å"born anew as a maiden,† and every day the sky fell, be made a â€Å"whore† again. Because of Mesopotamians religious belief, women would honor Ishtar by providing services to men by â€Å"helping† them with the â€Å"sacred powers of their bodies,† as long as they paid their dues to her temples. Ishtar temples, which we now refer to as brothels, were then acknowledged as a place of birth, birth control, and sexuality. This trade began due to their loyalty to what they believed. Ishtar is nowRead MoreEssay about Women Police Officers1192 Words   |  5 P agesWomen Today Are Under-represented In The Police Force Alice Stebbins Wells was the first female police officer hired by the Los Angeles police department in 1910 (Walker Katz, 2005). In the early years of women police officers women were hired as social workers for juveniles, as matrons, dispatchers, and to help guard female inmates. Law enforcement as a career has been increasingly more popular for women in recent years; however, the numbers have not increased greatly. In 2001, womenRead MoreProstitution Is The World s Oldest Profession Essay1478 Words   |  6 Pagesrelinquishes control over himself†¦ in exchange for money. Because of this passivity it entails, this is a difficult and, for many, a distasteful role.† (Szasz) Prostitution is accompanied with criminalization and the stigma of impurity and danger. â€Å"The National Task Force on Prostitution suggests that over one million people in the US have worked as prostitutes (3).† (Toth) Through time it has been attempted to be eradicated from existence to no avail. The government has worked on behalf of society forRead More Eating Disorders Essay1625 Words   |  7 Pagesrelatively affluent familiesquot; (Macionis 350), quot;the pre-occupation and obsession with food are not limited to womenquot; (Meadow 24). Although some men also deal with eating disorders, most research has been done on women. In 1985, 95% of women felt they were overweight, while only 25% were actually considered medically overweight (Marshall 124). By the age of thirteen approximately 53% of females are unhappy with their bodies, and by the age of eighteen approximately 78% are unhappyRead MoreThe Effects of Globalization on Women in East Africa1274 Words   |  5 Pagesenterprise; and leave the determination of prices of goods, currencies, labor, as well as the allocation of resources to the operation of the market. As countries have implemented these changes the results has been to further weaken the internal, national productive capacity, social security and democratic integrity of these countries. Large and well established companies come to developing countries and the local industries are not able to compete and are forced to close down. In Zimbabwe, the clothing

Writing a Personal Experience Free Essays

Before the pen touches the paper with the first word of your personal experience essay you should consider a basic points that will help your essay be a success. The purpose of a personal experience essay is to share and elaborate on an appealing experience from your life. A personal essay is sometimes even called a life experience essay and can be difficult to We will write a custom essay sample on Writing a Personal Experience or any similar topic only for you Order Now com/principles-good-writing/"write for many students. A personal experience essay focuses on your experience and the importance of that experience and impact that it has on you. The outline of a personal experience essay follows the common structure for all the essays. Your essay on experience starts with an intro, then the main body and finally summing up the ideas in the conclusion. Try and describe the events and experiences in the chronological order in, as it allows you to present experiences as they happened. To make your personal experience essay exciting you should start with choosing the relevant experience to base your essay upon. Describe a situation that you consider to be crucial in your development. You may think that you have no appropriate event or experience to share, but everyone has something that shaped who they are. Whatever topic you decide on, keep in mind that your aim is to convey its importance to the audience. Your narration should give a deep insight into the details of the event and the readers must gain some meaning why this specific experience is so remarkable to you. Writing a personal experience essay gives you the freedom of style in composing the essay. The main thing about the style is that it must help communicate the story to the readers most efficiently. Don’t open your essay with too general statements, make it as close to the situation as possible. Then quickly jump to developing your story in the body. The main part of the essay should abound in pertinent details, without them your essay is lifeless. Remember: Specific is Terrific! How to cite Writing a Personal Experience, Essay examples

The Marketing Mix Hard Rock Cafe free essay sample

They use billboards in crowded areas, short commercials on television, promotional events, organize meetings and auctions, a website for every store and a general one with extra information about the history and upcoming events, live concerts in the Cafe ©s, Hotels or Casinos, actions with famous people (examples will follow later) and the most important one of all; they use the people who like to visit the Hard Rock Cafe ©, to create a worldwide known brand. They even organize weddings and parties in a Hard Rock theme. These people are the fans of the Hard Rock Cafe ©; they like the lifestyle and ere the merchandise with the brands on it.They want to see all the Hard Rock Cafe ©s all around the world. Some people even go on a Hard Rock Cafe © tour. These fans are very important and the Hard Rock Cafe © offers them an All Access system. This system uses member cards. We will write a custom essay sample on The Marketing Mix Hard Rock Cafe or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When a member spends money at the Hard Rock Cafe © he/she gets points, with these points he/she can get free merchandise, drinks or food or a discount. When people spend more than $25 they always get a free gift. Sometimes this is a pin of a glass. Examples Some upcoming events of the Hard Rock Cafe © are the pre party for 02, a live encore of Paolo Until and Bruce Springiness and different CD releases.At this moment the Hard Rock Cafe © has a collection of clothes created by Bon Jove. As you can see the promotion marketing of the Hard Rock Cafe © is very important. They stay updated and through this strategy they keep the concept working. Product The product of the brand Hard Rock exists of 4 different things; the Casinos, the Hotels, the Cafe ©s and the merchandise stores. There are 5 Hard Rock Hotels, 6 Hotels/Casinos and there working on 7 new Casinos worldwide. The tools are of a high standard and they offer more than regular hotels.For example they offer a special package for people who want to celebrate an anniversary or a birthday. The Hotels/Casinos offers the same high standard rooms but you can also find stores and a spa. There are 150 Hard Rock Cafe ©s at the moment and they are working on 13 new cafe ©s. The Cafe ©s offer typical American food and drinks. In every Hard Rock Cafe © you can find a store with merchandise. The collection that they offer is made of high standard material. Pricing The Hard Rock Cafe © sells expensive clothes. When you buy a T-shirt or trousers, they are expensive, but what you get back is priceless.Merchandise that you buy there, you can use it for years and years and after years the merchandise that you have bought is still good. The prices for events and concerts start average from $50 up to $150. This is normal for concerts. So The Hard Rock Cafe © isnt that expensive regarding the concerts and events prices from other places where they find place. Regarding the prices in the cafe ©, it is expensive. For a glass Coca-Cola you pay like $3 or $4 dollar. But for DOD you pay a lot but you get in return a lot of food. So that is in proportion with the price. People (personnel) How do the personnel sell the products to the (possible) customers and how do they take care of the concepts quality? For a company, the personnel are of main importance, to be able to sell their concept, their products. Very often the company chooses to train their people to sell products and treat the customers the way, they think that fits to their concept. This is also with the Hard Rock Cafe ©. New personnel Of the Hard Rock Cafe © are selected on several points as remissness, then being open to compliments as well to complaints and how they react on certain situations.Every single person who works for Hard Rock Cafe © is trained to stand for the concept (examples will follow later) and to give the customer a once in a lifetime experience, which they will remember. Every visit to each Hard Rock Cafe © is different and exciting. Whether you visit is for the first time or if you visit it on a monthly basis. Example: A man isnt familiar with Hard Rock Cafe ©, but did hear his friend talking about the friendly personnel who helped him to get what he was looking for.

Revisiting The Conceptual Framework Click Now To Get Solution

Question: Describe about theconceptual framework. Answer: Reasons why Principle-based standards require a conceptual framework The main goal of the principal-based standards is basing their standards on principles that are appropriate and consistent globally. This means they look for principles that are applicable all over the world. This can be done basing on a conceptual framework. The conceptual framework will eliminate the differences that lie between FASB and IASB standards. This implies the FASNB and IASB standards will be merged to one common thing by aligning their agendas closely to achieve convergence in their future standards (Deegan 2013). The principles have to be based on economic concepts rather than a collection or arbitrary conventions. For the best foundation on principal-based common standards, the boards tend to undertake joint projects in developing a common and improved conceptual framework. The main reasons why principle-based standards require a conceptual framework include; One set of Standards A conceptual framework will seek to eliminate the main differences that exist between the FASB and IASB standards. This will be achieved by moving towards convergence of these two standards. The conceptual framework tends to initiate some of projects whose main aims are achieving convergence of the standards within the shortest time possible on specific aspects and issues. In this way, agendas can be aligned by both the boards of FASB and IASB that move more closely to structure oneness in their future standards. If this convergence is achieved, a set of one standard would have been achieved as a result of a conceptual framework. Identification of troublesome Issues The conceptual framework will mean that the approach is done jointly on the project. FASB and IASB agree to plan the project jointly, this will help to identify problems/troublesome issues that tend to appear repeatedly in a variety of standard setting projects. This will mean that the focus will be made on issues that appear to be comprehensive, those issues that cut across a variety of projects. The conceptual framework thus will provide a better way to consider the implications of such troublesome issues; thereby the IASB and FASB will get an upper-hand in developing standards-level guidance. Financial Statement A conceptual framework basically assists in the making of a statement of finance. A principal-based standard that applies conceptual framework will be a necessity in the preparation of financial statements. This means that common financial reporting standards will be used. These international standards will also help in dealing such topics that the IASB and FASB principles have not yet covered or developed. This will thus be a better guideline to prepare financial statements that meet the required standards globally. Unity and lack of confusion Unity is an aspect of oneness. Accounting standards that are based on a conceptual framework will mean that these policies are the same whether you are dealing with FASB or IASB. The confusions that would rather arise from basing your financial statements on one of either FASB or IASB would not be there. This is necessitated if the FASB and IASB align their standards to be one. Efficiency of the operations The operations of FASB and IASB will be more efficient if they are to operate on fair standards that fit both of them. This means none of their standards would be conflicting and thus, the operations and continuity of IASB and FASB is guaranteed. Importance of Sharing Common Conceptual Framework between IASB and FASB A common conceptual framework means that IASB and FASB will work towards making their standards be similar in a way. They will combine their standards and make standards that will be applicable globally for users from all over the world. The converged framework between FASB and IASB should be in a form of a single document including summaries and basis for conclusions on given aspects. Combining these standards into one has some benefits to both IASB and FASB. The importance of sharing a common conceptual framework between FASB and IASB may include; Proper Decision-Making Relatively, these decisions will not be made at a personal level but at the levels of both FASB and IASB, this means both the parties will participate actively towards these. Decision-making therefore, is proper and well designed as each one of the parties is a participant. Therefore, on making decisions all aspects will have to be viewed before coming up with summaries and conclusions. Guidance for Unusual Transactions There are some transactions that may sometimes appear tricky to treat when making a financial statement, such transactions may be actually difficult to handle. FASB and IASB can collectively discuss these transactions and come up with the standards on how to how to handle such transactions. Thus, both the parties FASB and IASB will be able to contribute towards the standards that would be set for such standards. Consistency When FASB and IASB share a common conceptual framework, there will be consistency in their standards. Their standards will thus, conform to the global standards. This means the standards of handling a transaction or aspect will remain similar for both FASB and IASB. Benefits of a Conceptual Framework The main advantages of a conceptual framework include; Allows the standard setters to develop accounting standards on a fair and consistent basis. Assists auditors and financial accounting statement users to understand how the standard setting gives its approach to the financial statement. However, the concept of a conceptual framework is more important to the parties that are engaged in setting standards. They will pass these standards most probably, based on what favor them. The beneficiaries of these policies are the citizens or residents of a nation. When these standards are detrimental, they will mostly affect the citizens and not the ones who implemented the standards. The conceptual framework is, therefore, very important to the standard setters as compared to the citizens who are the beneficiaries of these standards. The Concept of Cross-cutting The aspect of cross-cutting issue involves taking into account things that are uncertain to occur when measuring the value of assets or liabilities in a financial statement. For example, when measuring assets or liabilities, it is done with reference to the future cash flow. Here, the future cash flow is the uncertainty since there are ranges of possible outcomes in this future cash flow (Hogg 2000). When this measurement is being done, it is always advisable that the possible outcomes be reduced to single measures. Fundamental problem of historical cost principle Historical cost principle is an accounting policy used in the preparation of financial statements. According to this principle, the value of an asset to be recorded on the balance sheet should be based on the original cost that was used to acquire the asset (Eucken 2012). Thus, historical cost does not consider the changes in the value of money caused by changes in price levels. Therefore, the fundamental problem associated with historical cost accounting is that it presents asset value based on the cost used to acquire the assets without consideration of the changes in market value. Hence, this provides information that does not portray the actual economic state of a company. In respect to this; the financial statements prepared may not have any relevance to the financial community. Core principle of measurement in Accounting Accounting basically includes the process of summarizing, analyzing, and issuing reports on the economic state of an organization. These reports are very important to investors and creditors of an organization. The financial reports are used for the following purposes; They are used to determine the companys financial conditions; the financial conditions of a company are of great importance both to the companys shareholders and the creditors as these are the major capital providers. Investors and creditors use the information provided on the financial reports to know how secure and lucrative their investments are. The reports also indicated a companys outstanding debt and equity. Used to evaluate the annual results from the companys operations; the financial reports are used to indicate the assets, liabilities and equity of a company at the end of the year. The results of various operations and the profits or losses made are also shown. From these operating results, investors can evaluate the performance of a company and make predictions about the future. The financial statements are also used to determine the organizations cash flows; cash flows describe the cash exchanges that an organization had with the outside world over a given time span. This information is used by shareholders of a firm to determine whether a company is to pay for expenses or make purchases. Financial reports are used to determine the shareholders equity; the reports are used to evaluate the various changes in equity components which include retained earnings. The shareholders equity is used to calculate the net worth of a company. An increase in equity rather than shareholders base will imply an increase in the accumulated investment returns Thus, based on the above importance of financial reports to investors and creditors, it is necessary that the principles used in preparing the financial reports can provide information that will give a true and fair picture of a companys economic state. This is because if the reports provide wrong information, it will lead to wrong decisions and this may affect the future financial conditions of a company as some investors may withdraw their capital. Wrong decisions will also affect the performance of an organization. Measuring Economic Reality The economic reality is used to define the financial conditions of an organization. Therefore, it is necessary for organizations to have well prepared financial reports that will portray the true and fair economic state of a company. Therefore, the financial reports prepared need to be reliable and relevant to both the investors and creditors. Reliability will imply that the information presented is free from errors or bias. Relevant information shows that what is being offered in the financial reports is meaningful to the users of the information such as the investors and creditors. The measure of the economic reality of an organization is based on the reliability and relevance of the information presented in the financial statements of the company. And as such financial statement should be altered in any way to favor an organization as this will not portray the actual financial position of a company. Reliability This refers to the assurance of the information presented in the financial statements being free from errors or bias that is, the information is considered to true and fair. The concept of reliability in accounting is based on faithfulness and verification. An example case of reliability is where a firm is being sued by another firm for the damages caused. The costs involved in settling settle the damages caused would threaten the financial position of the firm (Power 2010). On the other hand, failure to disclose this information in the financial report would make the information unreliable to the investors and creditors. However, it should be noted that reliability does not imply that the information presented is certain or precise. The reliability of financial reports is enhanced by the following accounting principles; Neutrality This principle requires that the information presented in financial statements should be free from any kind of bias that is, the information presented should reflect a balanced view of the general state of the company. Thus, the principle of neutrality requires that the information to be presented in financial records should not be deliberately or systematically be biased. Faithful representation The recorded data in the financial statements should represent in s faithful manner all the transactions and events that occurred during a given period of time. The transactions should be presented as they truly occurred and not just as a standard. This is referred to as Substance Over Form. Prudence This principle primarily is aimed at governing the professional judgment of accountants of a given company. The principle requires that accountants need to be cautious when deciding on the accounting policies to adopt while preparing the financial records. In this case, caution should be taken not to underestimate the liabilities and expenses of a company or overstate the assets and income entity. Completeness The information presented in financial reports should provide complete information that is relevant to the investors and creditors. Single Economic Entity The financial statements of firms that operate as a group of firms must be prepared as a single unit. Companys Estimation of Environmental Cost of Retiring an Asset. In accounting, fair value refers to a rational and unbiased estimation of the possible market price of an item, service, good or an asset. Asset retirement in a company simply means other than temporary removal from service, whether through sale, recycling, abandonment or disposal, which happens before or after the end of the assets productive life. The company must be in a position to recognize the assets retirement obligation, at the time when the bligating event occurs. The hierarchy of fair value estimation can be done in three steps. In order to estimate the fair value, the company may have to undergo the following levels; Level One Here, the preferred inputs to be estimated are given quoted prices within a given active market for the assets. This information is based on observing the transactions directly involving the specified asset. From all the market values marked, a resulting estimate of fair value would be categorized as either Level Two or Level Three. Level Two This valuation is based on the observations that are there within an actively operating market. It is acknowledged by FASB that the active markets for assets and liabilities that are identical are very uncommon when they happen to exist, they may be very slim to provide information that one can actually rely on. Within this level, the estimation of a fair value is done applying a valuation technique. Assumptions that are considered significant (inputs) that can be observed in the market are used in the valuation technique e.g. quoted prices for similar assets, yield curves, credit spreads etc. it should be noted that the values used for calculating fair value must be assumptions. Level Three The valuation is based on unobservable inputs. If Level 1and 2 did not yield any inputs, it is acknowledged that fair value estimation of the asset or liability is less precise. However, on this level too, estimation of fair value is based on the valuation technique. Aspect of Requirements to defer Recognition of a liability The concerns of recognition do not just arise spontaneously, some events which are either internal or external factors facilitates this. These internal and external factors tend to raise the suspicion that a liability exists. Some of these aspects for deferment of a liability include; Internal Realization/Discovery An internal discovery of an existing problem which may include the current events with potential environmental damage may initiate the investigation on the existence and possible discovery of a liability. Notification by a regulatory agency The existence of a potential liability is always called into question by the regulating agencies. The authorities would, therefore, make a notice on such. Commencement of operations In some firms such as mining firms, commencement of activities may be sufficient enough to trigger recognition of liabilities. Liability recognition A liability is an obligation of an organization which results from a past event and its settlement involves the outflow of cash from the organization. Liability recognition involves the agreement by an organization to settle a given liability and the process will involve cash flowing out of the organization (Faure 2003). Accounting standards body have developed standards to be used before a liability can be recognized on the financial statements. For a liability to be recognized it has to fulfill the following conditions; There is a probability that the liability will result in the outflow of cash from an organization. It can be possible to estimate or measure the cost of the liability. Thus, if a liability justifies the above conditions it will be represented in the financial statements. The inclusion of liabilities on financial statements will result into the have the following effects on the net profit and cash flow of an organization: Net profit The effect of liability recognition in relation to future restoration on the net profit for the current year is that the net profit will not be affected. However, the net profit will be affected as the company will have to include the liabilities on the financial statements. Cash outflow The cash outflows of the current will not be affected as the currently the liability recognition is not in effect. In the future years, the cash flows will be affected as the company may be required to honor some environment liability obligations. Importance of liability recognition It is important for companies to recognize their liability recognition such as environmental liabilities so as the organization can plan effectively on how to settle it. In addition, the recognition of the liability will enable the company to plan on its expenses. Liability recognition will imply that the company understands the limits to its operation so that no such operation will be carried out by the organization that affects its operations. Also, liability recognition will enable the firm to determine whether the liabilities are to be included in the preparation of financial statements. Disclosure Disclosure involves a company presenting the necessary information regarding its financial position. An organization is responsible for disclosing its liabilities in the preparation of financial statement. This will, in turn, enable the company to be able to determine the effect of the liabilities on the net profits and cash outflows. The extent of the disclosure should be at such a point that it provides the necessary information to the financial information users such as shareholders and creditors. 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