Aspects Of The Origin Of Ma - 2136 Words

Aspects of the origin of MA Literature on management accounting origin split in to two completely different categories. One that explains the development through what is called economic approach and the second through non-economic approach. Economic approach First signs of management accounting emerged as tool of cost control in early 19th century. This is when many businesses were simply made up of a group of people who specialised in certain individual areas. Production and supply of raw materials was completely separate at that time. These small businesses were therefore easy and straight forward to manage. The manufacturer would simply determine how much would materials cost and add the cost of work, which is generally evaluating the time that it takes to produce a certain good and set a monetary value. A dramatic wind of change to this was seen during the Industrial Revolution. Businesses became bigger and more complex. Perfect examples could be such as cotton textile factories in England or cotton mills in United States of America. Now instead of individual craftsmen, businesses became big hierarchical enterprises. According to Johnson and Kaplan (1987) this was the emerging point of modern management accounting. Further advancement was noticed in the 19th century: â€Å"The emergence and rapid growth of railways in the mid-nineteenth century was another major driving force in the development of management accounting systems. New measures, such as cost per ton per mile,Show MoreRelatedAnalysis Of Noam Chomsky s The 1960s Essay768 Words   |  4 Pagesview on language by claiming that language is biologically rooted, and belongs to our biological endowment. To begin with, the notion of ‘language’ is ambiguous, as it covers many different aspects: historical, social, cultural, etc. However, the Chomskyan bio linguistic approach is not concerned with these aspects. To avoid terminological problems, I will refrain from using ‘language’, and will use instead ‘Faculty of Language’ (henceforth, FL) to refer to language as a biologically seated capacityRead MoreThe Theme Of Spiritualism In Eden Robinsons Novel Monkey Beach1610 Words   |  7 Pagesis perceived as a mental illness. Thus, the colonial power excludes indigenous beliefs and silences indigenous voices, therefore eradicating First Nation perspectives. The present-day Eurocentric society devalues the importance of understanding the origin of beliefs that various ethnicities embrace therefore producing a civilization with minimum appreciation for those who view the world differently. Specifically, exploration into indigenous outlooks on mythology and spirituality is an evident themeRead MoreSmoking Cessation Program For New Zealand : Smoke Free 2025 Essay1390 Words   |  6 Pagessmoking cessation interventions (Brinson, 2009). The following table will show a big disparity of percentages among smokers of different ethnicity in New Zealand as of 2009. The table shows that Maori smokers is twice the number of smokers of European origin. The report also stated that almost half of Maori women are smokers which is at 48%. (MoH, 2009) The prevalence of current smokers varies considerably by ethnicity. Ethnicity Percentage Maori 46 Pacific People 36 Asian 12 European/Other Ethnic 20Read MoreNegotiations Between International Companies From American And Asian Cultures964 Words   |  4 Pagesfor the negotiation. Asian cultures may try to find a solution that will satisfy both of the parties involve, trying to identify the underlying problems. In contrast, American cultures might be more interest on his own benefit over the counterpart. (Ma, 2007). In addition, these two cultures might reflect the results of the negotiation in different types of agreement. Asian cultures are more likely produce a document with the general points, while Americans are more likely to have a contract withRead MoreTheories of the Origin of the Moon1644 Words   |  7 Pagessecond brightest object in the sky after the Sun. Due to its size and composition, the Moon is sometimes classified as a terrestrial planet along with Mercury, Venus, Earth and Mars.brbrbOrigin of the Moon/bbrBefore the modern age of space exploration, scientists had three major theories fo r the origin of the moon: fission from the earth; formation inearth orbit; and formation far from earth. Then, in 1975, having studied moonrocks and close-up pictures of the moon, scientists proposed whatRead MoreJapanese Female Apparel Market For Japanese Women Essay1676 Words   |  7 Pageslook with an exquisite aesthetic balance. Known for wanting to break away from the mainstream, young Japanese female quickly adopted MA-1 jacket and the â€Å"girly-military look† as a mean to expressive their individualism in contradiction to social norms. As a result, MA-1 jacket has slowly become a wardrobe staple for Japanese young women. Another significant aspect of MA-1 jacket that helps it secure its top-ranked position is its ability to â€Å"casual down† a dressy outfit. Directly translated from theRead MoreTobacco Smoke And Its Effects On Health1406 Words   |  6 Pagescessation interventions† (Brinson, 2009).. The following table will show a big disparity of percentages among smokers of different ethnicity in New Zealand as of 2009. The table shows that Maori smokers is twice the number of smokers of European origin. The report also stated that almost half of Maori women are smokers which is at 48%. (MoH, 2009) The prevalence of current smokers varies considerably by ethnicity. Ethnicity Percentage Maori 46 Pacific People 36 Asian 12 European/Other Ethnic 20Read MoreA Lost City Found Among The Coral Reefs Of The Pacific984 Words   |  4 PagesBurley in the Journal of Pacific Archaeology in his article establishing Ncukuleka as the founder colony for west Polynesian settlement. Burley et al. (2010) showed, that through radiocarbon dating and the presence of a small sample of western Lapita aspect ceramics at Nukuleka have been recognized as identifiers for one of the earliest settlements in the Kingdom of Tonga. McCoy however, finds that the founding populations of these islands did not build large burial architecture out of durable materialsRead MoreImpact Of The 18th And 19th Centuries On Today s U.s. Healthcare System975 Words   |  4 Pagesinstrumental in providing the framework of today’s healthcare system. As figure 3.3 states â€Å"Urbanization, scientific discoveries and their application in medicine, and the creation of Medicare and Medicaid† (Shi Singh, 2008 p.60), are all examples of aspects that were introduced towards the conclusion of the 19th century that have become pillars within todays healthcare system. Cities began to develop throughout the United States in the late 1800s and early 1900s. There was in flood of laborers movingRead MoreEssay on Slave Country Book Review818 Words   |  4 PagesBook Review 1 Slave Country: American Expansion and The Origins of the Deep South Adam Rothman Cambridge, Mass. : Harvard University Press, 2005. 312 pages Slave Country Slave Country, is a book on early America and it tells the story of the rapid growth of slavery in the newly formed states. Slavery slowly disappeared from the northern states and the importation of captive Africans was prohibited. But, at the same time, the countrys slave population grew, new plantation crops

Skills For Visual And Written Analysis - 1474 Words

Skills for visual and written analysis have emerged to be a central debate in different art societies. Writing about art has materialized to become a variable way to practice cultural, social, economic and political aspects. Precisely, a personal response to an art piece increases the understanding of the piece of art. As such, the role of individuals such as curators has become essential in improving the understanding of art. Evidence has proved that visual art has far reaching impact in reading, writing, geometry and science. Visual art creates an innate mental ability that envisions forms and observe closely different skills. Precisely, visual art is seen as a cultural vehicle that helps culture to share ideas. The incoming report investigates the works of Jean-Auguste-Dominique Ingres 29 August 1780 – 14 January 1867, who was NeoClassical painter. Ingres images perpetuate an alluring and rather misleading image of the orient. The report will compare a variety of images to provide a more truthful understanding of the Near East culture. Background Orientalism is notable given that it improved the 19th-century architecture and decorative art that had a significant influence on the nature of painting, and graphic arts with photography. The research will examine Ingres works by drawing an open ended approach to art. Critical emphasis will prove that the works established a new kind of totality, and a variation that embraced everything from a crude preliminary sketch to theShow MoreRelatedEssay about Eat Task 11167 Words   |  5 Pageselements in the process of learning. In elementary education teachers must ensure that an effective language arts program is a complete, orderly, and clear program that involves activities that fit to state and/or national standards teaching essential skills and strategies by using activities that are organized to meet those objectives. 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Our surroundings are filled with visual stimulus such as technologies, billboards, televisions, books and magazines, and even in architecture. Since children with autism struggle with communication skills it is imperative to research all possible avenues of approaches that can lead to the enhancement of communication for children who have autism spectrum disorder (ASD).Read MoreVisual Arts : Visual Art Essay1552 Words   |  7 PagesVisual Arts- an introduction Visual Art plays a vital role in shaping our culture and everyday experience. What makes a painting work? What inspires a sculptor to create? What makes a poster attractive? What draws the reader’s attention to a magazine on a newsstand? How to create harmony in our living spaces? 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He mentions that ancient people were fond of writing stories, events, habits, or situations related to them on the walls of caves and temples. It could be said that it is a natural human desire and tendency toward drawing shapes and lines on some materials surfaces. 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Company Law of Grand Ltd-Free-Samples for Student-Myassignment

Question: Separately consider each capital transaction. Can Grand Ltd successfully undertake each transaction? Explain your answer with references to the relevant sections of the Corporations Act 2001 and relevant case law. Answer: Issue Grand Ltds current share capital consists of 25000 ordinary shares, which were issued at a price of $5 per share, and 5000 preference shares that were issued at a price of $2. Preference Shares The rights of the preference shares have been decided by passing a special resolution by Grand Ltd just after its registration. The rights of the preference shareholders are as under: The preference shareholders shall enjoy preference on the repayment of capital over other shareholders at the time of liquidation of the company. The preference shareholders shall receive dividend at the rate of 7% per annum. Moreover, the preference shares that have been issued are cumulative preference shares. These shares shall carry one vote per share. The preference shareholders shall have no share in the surplus profits or assets of the company. The document governing the organization does contain provisions that shall be applicable on the further issue of preference shares. Neither does it provide for variation or cancellation of the rights of any share. Ordinary Shares The shareholding of the ordinary shares of the company is as under: 60% of the ordinary shares that is 15000 shares are held by Audax family Others hold 40% of the ordinary shares that is 10000 shares. At the time of issue of ordinary shares, each carried one voting right. Now, the company is willing to increase its capital base by the issue of shares. It has two options Raising funds from the issue of equity share capital Raising funds from the issue of preference share capital Grant Ltd prefers to raise funds from the issue of equity shares. This shall dilute the shareholding of Audax family. The Audax family does not want to invest funds in the company any further. However, it still wants to retain its shareholding of 60% in Grant Ltd. Therefore, the company is considering adopting the following strategy to raise additional funds: 5000 new preference shares shall be issued on the same terms as the old preference shares. 20000 new equity shares shall be issued to new investors at an issue price of $5 per share. After the issuance of new equity shares, the equity shares shall be divided into two groups. These groups shall be named as Group A equity shares and Group B equity shares. Group A equity shares shall consist of shares Audax family and shall carry two votes per share on a poll. Group B shares shall consist of new equity shares having one vote per share. The main issue mentioned in the above case study is that whether Grant Ltd can go ahead with the above mentioned issuance of preference and ordinary shares or not. Further, whether Audax family can be granted two votes when a poll is demanded is also an issue of the case study. In the paragraphs mentioned below the these issues shall be dealt with in the light of the provisions of Corporations Act 2001. Law/Principle As per Section 9 of Corporation Act, 2001, a redeemable preference shares means shares that have preference over other class of shares in the payment of dividend of the company or in the distribution of the assets of the company at the time of winding up (icnl.org, 2017). These shares may or may not carry voting rights. However, preference shares that are issued by a listed company must carry voting rights relating to certain matters (Freckelton and Selby 2013). Corporations Act, 2001 defines ordinary shares as shares that do not carry any preferential rights. Ordinary shares are entitled to vote and participate in the dividends or in the distribution of assets of the company (icnl.org, 2017). The Corporation Act further provides that without prejudice to any special rights previously conferred on the holders of any existing shares or class of shares and subject to the provisions of this Act, the Listing Rules and the Constitution, the directors can, at any time issue such number of shares that they consider appropriate (Coffee Jr, Sale and Henderson 2015). Further, the shares that the directors plan to issue can belong to any class of shares (icnl.org, 2017). These shares can be ordinary shares, preferred shares, deferred shares or shares having other special rights and restrictions with regard to return on capital, dividend otherwise or otherwise as the directors determine on their discretion (icnl.org, 2017). The Corporation Act further elaborates on the rights attached on any class of shares. As per the provisions of this Act, share capital of the company can be divided into different classes of shares subject to certain conditions (icnl.org, 2017). According to the relevant provisions of the Act, the rights of any class of shares can be varied if three quarters of the shareholders of that class of shares give their consent in writing or if it authorized by a special resolution passed in a separate meeting of the class of shareholders whose rights are being considered to be varied. Application of Law The provisions of Corporation Act, 2001 have been mentioned above. On applying the above mentioned provisions of Corporation Act 2001 in case of Grant Ltd the following inferences can be drawn: The Corporation Act, 2001 contains provisions relating to the issuance of preference shares by the company. The provisions of the Act provides that the directors of the company may at any time issue such number of shares as they deem fit (icnl.org, 2017). Therefore, applying this provision in case of Grant Ltd, this company can issue 5000 fresh preference shares on the same terms as the old preference shares. The Corporation Act has given the authority to the directors of the company to issue any number of shares at any time and belonging to any class (icnl.org, 2017). Hence, applying this provision, Grant Ltd can issue $20000 new equity shares. The Act has also laid down provisions relating to division of class of shares. As per the relevant provisions of the Act, the rights of any class of shareholders can varied if it is approved by three quarters of the shareholders whose rights the company is considering to alter or by passing a special resolution in separate meeting of the class of shareholders whose rights shall be varied (Tricker and Tricker 2015). Further, the Act also provides that a class of ordinary shareholders may have more than one vote when a poll is demanded (icnl.org, 2017). On applying these provisions of Corporation Act, 2001, Grant Ltd can issue 10000 ordinary shares and provide two votes on in case of a to Audax family if the same is approved by three fourths of the ordinary shareholders of Grant Ltd. In other words, a separate meeting of the ordinary shareholders should be held and at least 18750 ordinary shareholders out of 25000 shareholders grant their approval on providing Audax family two votes wh en a poll is demanded. Only if this condition is satisfied, Grant Ltd can go ahead and provide this liberty to Audax family. Therefore, Grant Ltd needs to hold a meeting of the ordinary shareholders in order to seek approval for granting two votes per share to Audax family when a poll is demanded. Conclusion It can be concluded from the above discussion that all companies are required to follow the provisions laid down in Corporation Act 2001 and the document governing the company. However, if there is a contradiction between the document governing the company and the Act, the Act shall prevail. Further, in case the document governing the organization is silent relating to any matter, the company shall follow the provisions of Corporation Act. Grant Ltd needs to follow the provisions mentioned in the Corporation Act for raising funds through the issue of additional preference shares or ordinary shares. Grant Ltd also needs to follow the provisions contained in the Act in order to grant additional voting rights to Audax family. The Act authorizes the directors of any company issue any class of shares at any time as the directors deem fit. Hence, the directors of Grant Ltd can issue the required number of preference and ordinary shares at any point of time, as they consider appropriate. Th e Act also provides that when the rights of any class of shares are varied, a meeting of that class of shares shall be held and the proposal relating to the variation of the rights of shares should be approved by three quarter of the shareholders. The Act also permits to grant more than vote to any class of ordinary shareholders when a poll is demanded. However, such voting rights can be granted only if the requisite number of shareholders as provided by the Act pass the proposal granting such rights. Therefore, Grant Ltd needs to hold a meeting of the ordinary shareholders before granting any additional voting rights to Audax family in order to seek approval from the ordinary shareholders. In case, the requisite number of shareholders does not approve the proposal in the meeting, then the proposal shall fail and Audax family shall not be granted any additional voting rights. Bibliography Coffee Jr, J.C., Sale, H. and Henderson, M.T., 2015. Securities regulation: Cases and materials. Ferran, E. and Ho, L.C., 2014.Principles of corporate finance law. Oxford University Press. Freckelton, I.R. and Selby, H., 2013.Expert evidence: Law, practice, procedure and advocacy. Lawbook Company. Gitman, L.J., Juchau, R. and Flanagan, J., 2015.Principles of managerial finance. Pearson Higher Education AU. Gullifer, L. and Payne, J., 2015.Corporate finance law: principles and policy. Bloomsbury Publishing. Hanrahan, P.F., Ramsay, I. and Stapledon, G.P., 2013. Commercial applications of company law. Hanrahan, P.F., Ramsay, I. and Stapledon, G.P., 2013. Commercial applications of company law. Harris, J., Hargovan, A. and Adams, M.A., 2013.Australian corporate law(Vol. 2). LexisNexis Butterworths. Hilb, M., 2012.New corporate governance: Successful board management tools. Springer Science Business Media. icnl.org, i. (2017). [online] Available at: research/library/files/Australia/Corps2001Vol4WD02.pdf [Accessed 30 Jul. 2017]. Monem, R.M., 2013. Determinants of board structure: Evidence from Australia.Journal of contemporary accounting economics,9(1), pp.33-49. Tricker, R.B. and Tricker, R.I., 2015.Corporate governance: Principles, policies, and practices. Oxford University Press, USA